CT-2 certificate amendment adds mandatory B-8 bond particulars to the certificate, requiring implementation by field formations.
Amendment requires the CT-2 certificate to include particulars of the relevant B-8 bond by inserting a new serial entry after Serial No. 3 recording the bond execution date, bond value and bond expiry date; field formations are to be advised to implement the revised CT-2 format.

Brand attribution: placing a non entitled manufacturer's brand on talcum powder bars concessionary excise treatment despite SSI branding.
Talcum powder bearing the brand name of a large manufacturer not entitled to the excise notification is disqualified from those benefits even if it also carries the SSI manufacturer's brand; the mere affixation of the non entitled manufacturer's brand fixes attribution and precludes reliance on the SSI benefit, regardless of whether the larger brand owner actually manufactures such goods.

Classification of inflatable rubber articles confirms eligibility for exemption under Notification subject to prescribed conditions.
Air bags and bladders of vulcanised rubber used in tyre manufacture are classifiable as inflatable articles under Tariff Chapter 40 and, if all other conditions of Notification No. 50/67-C.E. are fulfilled, are entitled to the notification's exemption; authorities must not deny the exemption solely due to classification uncertainty and must provide written reasons when refusing concession.

Sponsoring tariff points: require submission of CERA objections, departmental replies and stage updates to ensure audit participation.
Collectors sponsoring tariff points already subject to CERA objections must send copies of the CERA objections and the Department's replies, plus self-contained briefs stating the current stage and departmental stand, and communicate the latest position so a representative from the Office of the C & AG can be invited to the Zonal Tariff Conference.

Branding exclusion: talcum powder bearing an ineligible manufacturer's brand loses notification benefits despite SSI branding.
Talcum powder affixed with the brand name of a large manufacturer not entitled to Notification No. 140/83-C.E., as amended by Notification No. 224/87-C.E., will not receive those benefits even if also affixed with the SSI manufacturer's brand; the large manufacturer's brand alone precludes applicability, regardless of whether that manufacturer itself produces the goods.

Classification under Chapter 49 confirmed; circular instructions applied from issuance for printed packaging goods industry.
Classification of printed plastic and printed paper goods used in the packaging industry is to be under Chapter 49, and the Board directs that the instructions contained in Circular No. 6/89-CX.3 be given effect from the date of its issue, linking the current classification position to the earlier Telex clarification and addressing representations about demands raised for prior periods.

Seizure not required for confiscation; plant and machinery may be confiscated subject to show cause notice and hearing.
Confiscation of plant and machinery does not require prior seizure; confiscation may be ordered where duty evasion thresholds are met. Authorities must issue a show cause notice and afford the party reasonable opportunity to make written and oral representations before making any confiscation order. As a precaution, officers should direct the assessee not to alter or dispose of plant or machinery contemplated for confiscation.

Excisability of reformed gas: apply marketability principle to treat non marketable grade gases as non excisable.
The Board concluded that mixtures called 'water gas', 'reformed gas' and similar grade gases appear to be not marketable and instructed the Collector to decide pending cases expeditiously by applying the marketability principle and the ratio of the Union Carbide case for classification and assessment of excise liability under heading 27.05 of the CET, relying on the Deputy Chief Chemist's inspection report as technical support.

Classification of decorative laminates: Department urged to defend plastic/ridig-character placement against tribunal reclassification to paper.
Board directs that paper-based decorative/industrial laminates exhibiting a hard, rigid character are classifiable under Chapter 39, while only those retaining the predominant character of paper per the HSN Explanatory Note may fall under Chapter 48. Collectors are instructed to remove divergent classifications, enforce correct assessments in light of reported duty evasion, and to conduct departmental cases vigorously before courts and tribunals; Board has not accepted a tribunal decision to the contrary and is pursuing appeal.

Application of Section 370 to section 25 companies: loans and guarantees governed by subscribed capital and free reserves.
The limits of section 370 apply to companies limited by guarantee: if the company has share capital, compute ceilings by reference to subscribed capital and free reserves; if it lacks share capital, compute ceilings by reference to free reserves alone; guarantees and security attract section 370 regardless of share capital. The provision applies unless an exemption under subsection (2) is available.

Acceptance of security deposits addressed as a valuation issue under rule five; board reiterates prior instructions and directs field formations.
The Board reiterates prior instructions from Circular No. 6/86-CX.1 concerning whether acceptance of security deposits constitutes additional interest under the Valuation Rules and directs that these instructions be brought to the notice of field formations for action.

Classification of PVC adhesive tapes: narrow-width definition governs tariff treatment and provisional assessment pending clarification.
Classification hinges on whether PVC adhesive articles of particular widths are tape or sheets for tariff purposes. The Deputy Chief Chemist, citing the Encyclopedia of Polymer Science and Technology, defined tape as a relatively narrow film up to four inches in width, indicating that films about 100 millimetres and below qualify as tapes. The Board accepted this view and directed provisional assessment pending formal prescription of a maximum width or further clarification.

Certificate under section 230A: copies must be forwarded to central information branches for centralized investigative use.
Upon issuance of a certificate under section 230A, the assessing officer must send a copy to the Central Information Branches functioning under the Directors of I.T. (Inv) so that centrally held information may be used for investigation; assessing officers are to be informed of this requirement.

Provisional assessment requirements: orders must state grounds, provisional duty rate, bond and security, or not be provisional.
Provisional assessment may be ordered only where rules permit and only by specific Assistant Collector order stating the grounds, the provisional rate and value for duty payment, the differential-duty bond amount, and the security or surety fixed by the Assistant Collector; omission of any of these conditions means the assessment will not be considered provisional.

Tariff classification clarified: pulley assemblies with chains fall under lifting apparatus; separate pulley blocks under parts classification.
Pulley assemblies fitted with chains and forming part of mechanical lifting systems are classifiable under the tariff provision for lifting apparatus as per HSN Explanatory Notes; pulleys and pulley blocks presented separately are excluded from that provision and must be classified under the tariff heading for separate pulleys or parts.

Classification of ETPs: on-site assembly is taxable only if it yields a distinct marketable good prior to attachment.
Dutiability depends on whether an ETP or its parts are goods or part of immovable property. Parts leaving the factory are taxable according to their condition; those embodying the essential character of an ETP are chargeable as ETPs. On-site assembly is taxable if it produces a distinct marketable product capable of sale prior to attachment. If the final article arises only as an immovable structure attached to earth, it is regarded as immovable property and not subject to central excise. Illustration: a tank fabricated off-site and then placed is taxable; a tank constructed piece by piece while attached to earth is not.

Excise duty on site assembled goods: chargeable only if assembly creates a movable marketable product before immovable installation.
Excise duty is chargeable on parts leaving the factory only if they embody the essential character of finished goods in C.K.D. condition; otherwise parts are dutiable as parts. At site, mere assembly does not attract duty unless it produces a different recognisable marketable product before immovable installation; where piece by piece erection results in immovable property, no excise duty is payable.

Classification of lifts: lift machinery, not installed fixtures, attracts excise duty when movable before installation.
Heading 84.28 covers lift machinery as movable goods and excludes lifts that have become immovable by installation. Parts/components leaving the factory are chargeable according to their condition on removal: if they together amount to an unassembled lift or possess its essential character they are classifiable under 84.28, otherwise under 84.31. Site assembly is not manufacture merely because parts are brought together; duty at site arises only where assembly creates a different recognisable marketable article before installation.

Movement of aluminium manufacturing scrap permitted under Rule 57F(2) allowing conversion and return for piston manufacture.
The Board permits movement of aluminium scrap generated during manufacture of pistons for conversion into aluminium ingots and return for subsequent manufacture, rescinding the earlier prohibitory telex; field formations and trade are to be notified and acknowledgment obtained.

Concessional duty eligibility clarified: benefits apply to newly independent factories from substantial expansion but not to mere modernisation.
Concessional duty under the notifications is available only where a new, independent factory is created; a unit resulting from substantial expansion qualifies if it is independent of the existing factory in all respects, whereas mere expansion or modernisation of an existing factory does not attract the notifications' benefits.