Classification of sodium hypochlorite determines exemption eligibility under the relevant notification, applied per technical opinion.
Whether a sodium hypochlorite solution qualifies for exemption under Notification No. 195/86 is resolved by adopting the technical opinion of the Chief Chemist, Central Revenue Chemical Laboratory; the Board has accepted that assessment and directs field formations to apply it for classification and exemption decisions.

Classification of vulcanising solution as compounded rubber confirmed, reinforcing tariff heading interpretation and administrative guidance.
The Board reiterates that vulcanising solution is classifiable as compounded rubber under Heading No. 40.05 of the new CET, confirming that this classification rests on HSN Notes and related factors rather than solely on the sale criterion; the Board affirms its prior clarification and maintains the decision to appeal a CEGAT order was taken after considering these factors.

Eligibility for production incentive: payments credited under input-credit exemption must be counted when computing incentive credit.
RG 23 Part II payments arising under a notification that provides exemption by way of input credit must be counted, along with production ledger duties, when computing the credit amount available as a production incentive; the effective rate of duty calculation requires treating such credit-granting exemption notifications as part of the duties to be taken into account for incentive computation.

Bituminous mixture classification: duty applies when product is classifiable under the relevant CET subheading, and recovery may be directed.
A manufacturer cleared a bituminous mixture captively without duty claiming non marketability; chemical analysis and H.S.N. explanatory notes indicate the product is a Bituminous mixture classifiable under sub heading 2715.90 of the CET, aligning with a similar dutiable product and prompting admission of objections and directions for recovery of duty where applicable.

Bulk Drugs exemption: clearance for non medical end uses disqualifies duty relief under use based criteria absent regulatory certificate.
Exemption for Bulk Drugs is available only when the goods satisfy the notification's definition and are actually used for diagnosis, treatment, mitigation or prevention of disease or as ingredients in formulations; following the tariff revision the exemption is subject to a Drugs Controller certificate confirming the goods are Bulk Drugs and are normally used for those medical purposes, and clearances to non medical manufacturers (such as beverage producers) do not qualify for the exemption.

Classification of slitting scrap: excluded from waste definition when used for manufacture, included as waste under revised definition thereafter.
Slitting and side cutting scrap used for manufacture of products such as wires did not meet the pre 1 March 1988 definition of waste and scrap, and thus should be classified under relevant Tariff Item 25 sub items; after alignment with HSN post 1 March 1988 the revised definition includes re rollable metal waste and scrap, bringing such scrap within the waste and scrap heading and meriting classification under the corresponding subheading.

Excise duty exemption: do not deny concession for medicament formulations solely because they are not sold to national health programmes.
The excise duty exemption for formulations based on bulk drugs listed in the DPCO First and Second Schedules is not conditioned on sale to or declared use for a National Health Programme; refusal of the concession or insistence on a declaration solely for that reason is not justified under Notification 29/88-C.E.

Concessional duty on raw naphtha clarified to apply when intended for specified petrochemical products despite incidental by products.
The Ministry's prior instruction that raw naphtha procured for manufacture of specified petrochemical products is to be deemed wholly used for those products - and thus eligible for concessional duty even if incidental by products arise - continues to apply where the earlier notification has been incorporated into a later notification at the same serial entry. Field formations must be advised and pending assessments finalised on this basis.

Duty-paid evidence requirement relaxed - documentary proof not routinely required for plastic-articles exemption under applicable guidance.
Exemptions conditional on inputs being duty-paid do not ordinarily require documentary proof in each case; proof should be demanded only if the officer is not satisfied with the genuineness of the claim. Earlier administrative instructions in F.No. 13/93/82-CX.1 apply mutatis mutandis to the specified exemptions, and pending assessments should be finalised following these guidelines.

Classification of resin-bonded glass wool affirmed as mats under the excise tariff, attracting applicable excise duty.
Resin binded glass wool formed as mats is classifiable as glass wool under the relevant tariff heading and attracts excise duty under the applicable notification; the Department found no genuine divergence in assessment practice and issued an administrative clarification requiring uniform classification and assessment for central excise purposes.

Processed fabric measurements: declare actual post-processing weight and width for excise assessment; no tolerance limit prescribed.
Declarations and assessments must be based on the actual weight and width of processed man-made fabrics as shown in classification lists and price lists; because duty rates apply to processed fabrics, no tolerance limit need be prescribed and assessments should follow the declared processed measurements.

Tariff classification: alumina catalyst carrier balls/rings classified as ceramic wares, attracting central excise duty under ceramic goods heading.
Alumina balls and rings used as carriers for catalysts in the fertilizer industry are not classifiable under sub heading 2804.90; they are ceramic articles falling under sub heading 6907.00 of the Central Excise Tariff as ceramic wares for laboratory, chemical or other technical uses and attract central excise duty under that ceramic wares heading.

Recovery of dues may proceed during pendency of stay applications when no specific order restrains recovery.
The Department may pursue recovery of government dues during the pendency of stay petitions if no specific restraining order exists; mere pendency is not a legal bar. The Law Ministry advised that a reasonable waiting period for decision on the stay depends on case-specific facts, and the Board accepted this advice, deciding that prior instructions need not be revised and field formations should continue recovery unless expressly prevented.

Classification of pens: markers and highlighters treated as pens and eligible for excise exemption under notification.
Markers, hi liters and upliners fall within the same tariff category as felt tipped and other porous tipped pens because they share constituent materials (fibre/felt tips, internal ink filters) and differ only in tip size and ink type; accordingly these products are eligible for exemption as pens under Notification No. 74/86 as amended.

Assessable value inclusion: cost of card pockets and associated folders must be added to cabinet value for excise duty.
The Board concludes that card pockets, folders, visa files and instadex folders procured separately but supplied with filing cabinets are to be treated as integral parts of those cabinets under the Rules of Interpretation to CETA, 1985 and Explanatory Notes to Chapter 94, and their cost must be included in the assessable value of the cabinets for charging central excise duty, whether or not fitted at clearance.

Classification of tubular woven fabrics: treated as woven fabrics under excise tariff, not as made up or special woven articles.
Tubular HDPE/PP fabrics from circular looms are woven by warp and weft without special weave and do not possess the essential character of sacks at the loom stage; they do not meet the definition of "made up textile articles" and therefore are classifiable as woven fabrics under the Tariff rather than as special woven fabrics or made up articles.

Wiring harness classification: assembled harnesses are distinct products classifiable as wires and cables and subject to excise duty.
Wiring harnesses produced from duty-paid wires and cables constitute a new, distinct product due to substantial value addition and assembly to customer specifications; they are classifiable under the tariff description for wires and cables and chargeable to the appropriate excise duty rate, with the parts-and-accessories exclusion not applying to this product.

Priority adjudication of high-duty cases required; authorities must expedite and include them within annual adjudication targets.
Authorities must prioritise adjudication of cases involving duty of Rs. 1 crore and above, taking them up immediately and deciding them within the existing expectation that each adjudication authority complete a minimum of 75 adjudications per annum; progress on these cases will be monitored through monthly anti-evasion performance reports.

Classification of vulcanised rubber profiles with metal inserts: treated as profiles when metal inserted during extrusion, not 'further worked'.
Vulcanised non-cellular rubber profiles with metal inserted during extrusion are part of the manufacture and not "further worked." Chapter Note 9 does not apply to these profile shapes, and the H.S.N. Explanatory Notes and the Deputy Chief Chemist concur that such goods are classifiable under sub-heading 4008.29 of the Customs Excise Tariff.

Product classification: copper coated steel wires fall within iron and steel wire headings, not flux coated base metal wire.
Flux coated provisions apply only to wires, rods or electrodes coated or cored with flux material; products merely coated with another base metal do not qualify for that heading and should be classified within the iron and steel chapters. Accordingly, copper coated steel wires are more appropriately covered by the iron and steel wire sub heading rather than the flux coated base metal wire provision.