Maintenance of company folders: duplicate files to be held at division and Collectorate, only two copies required.
Duplicate company-wise folders are to be maintained at division and Collectorate levels for assessees meeting the duty threshold; only two copies of balance sheets and other documents are to be requested from each unit, with one copy retained at the division and the other at the Collectorate to reduce duplication and ease administrative burdens.

Neutral packing acceptance limited to cotton yarn; exporters of other goods must comply with packaging marking and manufacturer identification requirements.
Acceptance of neutral packing for export is a limited exception confined to cotton yarn where the requirement to indicate manufacturer/owner name and address on export packages was relaxed. There is no authority to extend that relaxation to other commodities; exporters of other goods must comply with statutory packaging marking and manufacturer identification obligations. No further relaxations should be granted and the instruction must be communicated to field formations.

Modvat credit admissibility: input credit cannot be denied due to slag, wastes or invisible melting losses in manufacture.
Admissibility of Modvat credit is confirmed where duty-paid inputs are contained in slag, wastes or invisible melting losses arising in the manufacture of copper and articles; such presence in waste does not justify denial of input credit and field formations are directed to apply excise waste provisions accordingly.

Assessable value for motor-vehicle cess must include excise duty pending appeal, and demands should be raised.
Assessable value for levy of cess on motor vehicles: whether it should be the ex-factory wholesale price or include excise duty. A tribunal held valuation should follow statutory rules, but pending the department's appeal the Board directed that cess be levied on value inclusive of excise duty and that demands not already issued be raised immediately to keep the matter alive.

Accounting of liquefied petroleum gas: weight-based records for containers; pipeline measures by refinery devices accepted.
LPG dispatched in unit containers must be accounted for on a weight basis; where pipeline supply precludes weight accounting, refinery-adopted devices measuring pipeline clearance may be accepted as substitutes for initial regulatory accounting.

Invoice price assessment allowed for small scale units if invoice prices conform to statutory value and Assistant Collector acknowledgement is obtained.
Small scale units may be assessed on invoice prices instead of filing price lists if their invoice prices conform to the valuation provision of the Central Excise Act. Each unit must submit a declaration to the Assistant Collector that invoice prices represent the statutory value; a dated acknowledgement from the Assistant Collector will serve as permission under the invoice assessment rule.

Cotton belting classification: products classed as cotton when cotton predominates by weight for tariff classification.
Classification of 'cotton belting' is governed by the Section Notes to Section XI: where articles contain two or more textile materials they are to be classified as if consisting wholly of the one material which predominates by weight. Therefore 'cotton belting' includes belting made exclusively of cotton and belting in which cotton predominates by weight, and classification should follow the predominance rule in Note 2 and Section Note 14.

Valuation basis shift to retail price proposed where retail markedly exceeds wholesale, prompting data submission for affected commodities.
Proposed adoption of retail price as the basis for central excise valuation where retail markedly exceeds wholesale; Board seeks detailed tabulated data from collectors listing commodity, heading, wholesale price, retail price, percentage variation and applicable duty rate to assess which items warrant valuation on a retail-price basis.

Excisability of transmission line tower components clarified: processed structural metal parts are classifiable and subject to excise duty.
Components such as sheets, angles, channels, beams and plates processed into columns and trusses for transmission line tower fabrication are not immovable goods, are classifiable as structural metal goods, and are liable to excise duty; the Board's prior determination in a comparable contractor case governs and pending assessments must be finalised accordingly.

Removal of inputs for repair permitted subject to prior permission and compliance with prescribed movement procedure.
A manufacturer operating under the Modvat scheme may, with prior permission, remove inputs or partially processed inputs to locations outside the factory, including the supplier, for repair, refining or reconditioning, provided the prescribed movement procedure under Rule 57F(2) is followed and trade and field formations are informed.

Special bond for molasses storage requires manufacturers to guarantee duty and waive remission on losses.
Manufacturers storing molasses in katcha pits must execute a special bond, backed by cash or securities, to guarantee payment of excise duty and other charges on molasses stored at their risk. The bond obliges observance of Central Excise Rules, an undertaking to pay full duty for molasses lost, damaged or destroyed (including by natural causes), a waiver of claims for remission under rule 49, and payment of demanded dues into the treasury within ten days of written demand, with recovery from the deposit or bond on breach.

Storage bond requirement for molasses: manufacturers must execute a special bond and guarantee duty on losses.
Manufacturers storing molasses in katcha pits must execute a special bond-modeled on the prior B-2 form but omitting reference to the deleted Rule 48-providing a guarantee by cash or securities to secure payment of excise duty and charges. The bond requires observance of Central Excise Rules on duty payment, an express undertaking to pay full duty for molasses lost, deteriorated, damaged or destroyed (including by natural causes), waiver of remission claims, and authorises demand and recovery from deposited securities on written notice.