Senior-officer verification of high-revenue units' return scrutiny mandated; Show Cause Notices barred without ADC/DC approval.
Commissioners must assign high-revenue PLA units to named Additional Commissioners/Deputy Commissioners for six monthly verification of RT-12 return scrutiny, with the Commissioner personally monitoring the programme. No Show Cause Notice shall be issued to these units without the approval of the concerned Additional Commissioner/Deputy Commissioner to reduce short assessments and incorrect modvat credit claims.

Refund claim disposal: require sanction within statutory period and bar withholding due to appeal absent a stay.
Refund claims must be disposed of and sanctioned within three months of receipt to avoid interest liability; responsibility for delays must be fixed. Refunds or rebates must not be withheld merely because an appeal has been filed, except where a formal stay has been obtained, and Commissioners must urgently seek stays in cases involving serious infirmities and large refunds. Refunds must not be withheld to augment revenue or meet targets, and officers are directed to follow these instructions strictly.

Frequency of compliance visits revised: inspectors and superintendents require prior permission and staggered inspection intervals.
Revision of Production Based Control inspection protocol: Inspectors in a Range shall conduct prescribed PBC checks with the Range Superintendent's prior permission at monthly intervals, while the Range Superintendent shall visit units at bi monthly intervals; routine visits require Assistant Commissioner authorization. Existing instructions for SSI unit visits remain unchanged and prior circulars are modified.

Stay applications: no coercive recovery while stay is pending; Commissioner (Appeal) must dispose promptly.
No coercive measures shall be taken to realise adjudicated central excise dues while a stay application is pending before the Commissioner (Appeal); the Commissioner (Appeal) must dispose of stay applications within a short specified timeframe, and if a stay is rejected prior to that lapse recovery proceedings may be initiated immediately.

Audit frequency: selective audits of small and medium units limited to biennial inspections; prior notice required.
Selective audit procedures limit audits of small scale and medium scale units to once in two years, while large scale units continue to be audited annually; audits must be preceded by one week's prior notice. Selection focuses on evasion prone commodities, costly raw materials usage, and negative revenue growth, with visits to SSI units requiring written permission of an officer not below the rank of Assistant Commissioner and Chief Commissioners empowered to order industry wise audits based on sensitive commodities identified by the Director General, Anti Evasion.

Change to longstanding assessment practice requires prior Commissioner approval to ensure administrative stability and proper scrutiny.
Any alteration to an established assessment practice that has prevailed for more than one year requires the Commissioner's prior permission. Under the self-assessment system, assessees file returns and declarations subject to departmental scrutiny, and where no enquiries or change actions were taken for a year from adoption of a practice, Commissioner authorization is necessary before implementing any change.

Responsive tax administration: mandate electronic acceptance of communications and time bound replies to trade queries for improved public engagement.
Mandate requiring field formations to accept declarations, intimations and queries by fax, e mail, post or courier, permit appointments and exchanges by e mail, and respond to all trade queries within four weeks; require e mail connectivity and publicity at all field offices. Senior officers must be accessible through Open Houses and meetings, and jurisdictional Commissioners must monitor and ensure compliance with these communication and responsiveness measures.

Classification of micronutrients: chemically defined compounds fall outside fertilizer tariff heading; otherwise treat as fertilizers.
Classification of micronutrients depends on chemical character: a separate chemically defined compound is excluded from the "Other Fertilizer" tariff heading and must be classified under chemically defined compound chapters; if not chemically defined, and if it contains primary nutrients such as N, P or K or otherwise fits fertilizer descriptions, it is classifiable as an "Other Fertilizer." Administrative notifications under fertiliser control do not determine tariff classification.

Restrictions on removal of excisable goods: pre-budget and budget-day clearance suspended, obligations and permits required.
A suspension and supervisory regime applies to removals of excisable goods on the pre-Budget day and on Budget Day under rules 173G(2), 223B and 224: Self Removal Procedure is suspended after the prescribed hour; assessees must file advance clearance applications, declare last invoice numbers and closing stock, and obtain acknowledgements. Range offices must designate a proper officer to receive filings, supervise and countersign removals. Targeted stock verifications and penal action for false or missing declarations are mandated. Commissioners may grant limited relaxations for specified operational exceptions subject to reporting and conditions.

Monthly Technical Report compliance: new proforma, signed submission by Commissioner and consolidated ATR reporting ensured.
The revised Monthly Technical Report must be submitted in a new proforma, signed by the concerned Commissioner and received by the 10th of the following month with no column left blank, especially the "Reasons for pendency." Revenue Analysis is delinked from the MTR and will be dealt with by TRU separately. Marks/grades/ranking for Commissioners are discontinued. The format comprises Part-A (pendency position) to be fully completed and Part-B (Action Taken Report) consolidated by the Chief Commissioner and sent directly to the Board by the 10th with a copy to DGI.

Eligibility for excise exemption: only units using wholly indigenous raw materials qualify; imported consumables allowed.
The excise exemption under Notification No. 8/97-CE for DTA sales by 100% EOUs/FTZ units is available only to units manufacturing goods wholly from indigenous raw materials; units using both imported and indigenous raw materials are ineligible. Use of imported consumables does not disqualify a unit provided all other Notification conditions are met.

Re-import permission under rule 173MM: Assistant Commissioners authorised to grant expedited approvals within prescribed working hours.
Assistant Commissioners are authorised under rule 173MM to grant permission for entry of exported goods re-imported and returned to the factory for repair; Para 14.1(a) of Circular 87/87-CX is amended to substitute 'Assistant Commissioner' for 'Collector (now Commissioner)'. Applications must be processed within 24 working hours and, if in order, permission granted within 48 working hours. Assistant Commissioners are already proper officers for disposal of waste or refuse and for remission of duty subject to conditions prescribed by the Commissioner.

Permission for removal of export oriented goods must be granted promptly to enable offsite repair and maintenance.
Units in STP/EHTP/FTZs may remove goods and equipment from bonding areas for repair and re processing without payment of duty upon prior permission from the Assistant Commissioner of Central Excise; the Board directs that such permission be granted within 24 hours of receipt, requires Commissioners to monitor delays and harassment, to take action against erring officials, and to report delayed cases for further review.

Excisability of coal ash confirmed, treated as dutiable under tariff heading and duty realisation directed.
Coal Ash (Cinder) is an excisable good classifiable under Heading No. 2621.00, satisfies tests of marketability and distinct commercial identity, and is chargeable to the appropriate rate of excise duty; departments must ensure duty realisation for the period following removal of the prior exemption and settle pending assessments in light of these guidelines.

Excisability of plant and machinery assembled at site: attracts central excise duty when marketable and movable.
The Board orders that plant and machinery assembled and erected at site attract central excise duty when the assembled article is a final product distinct from its components, is specified as excisable in the Central Excise Tariff, qualifies as goods by being movable and saleable despite attachment for operational efficiency, and is marketable even if removal and dismantling are required.

Provisional assessment review required: immediate special review of cases in the call book and compliance with Board instructions.
Immediate administrative review required of Provisional assessment cases transferred to the Call book, reiterating that only four categories of cases may be so transferred (departmental appeals, court/tribunal injunctions, contested audit objections, or Board ordered pending cases). Commissioners must ensure strict compliance with Board circulars, undertake special review and follow-up to secure proper revenue, and furnish direct reports to the designated Commissioner within the period specified by the circular.

Exemption entitlement for EOUs: eligibility to claim textile additional duty exemption alongside central excise exemption affirmed.
Notification No. 8/97-CE exempts specified goods made in EOUs from excise duty to the extent of excess duty over like goods produced in India, while Notification No. 55/91-CE grants a full exemption from the Additional Duty of Excise (Textile and Textile Articles) for goods produced in EOUs; both notifications operate on different statutory duties and EOUs claiming 8/97-CE are eligible to claim 55/91-CE.

Posting trained excise officers: mandate placement and accountability to prevent procedural delays and harassment in export units.
Mandate placement of thoroughly trained Central Excise officers at Export Oriented Units where shortages exist, arranging training through NACEN and Export Promotion Councils and requiring Commissioners to hold regular meetings to verify officers' procedural competence; the officer in charge of EOUs is to be held accountable for unjustified delays and instances of harassment, which must be firmly addressed to protect export facilitation.

Time-limit for finalising provisional assessments: initial period with specified extensions by Commissioner and Chief Commissioner under conditions.
All provisional assessments must be finalised within six months, with a Commissioner-granted six-month extension where necessary and further extensions by the Chief Commissioner on merit. At each extension the officer must be satisfied of sufficient reasons and monitor the case. Officers must ensure provisional clearances are backed by sufficient bonds and valid security for the full extension period; bank guarantees must be renewed or strict action taken. Upon finalisation, adjustments must be made within fifteen days and bonds/securities enforced if assesssee delay risks revenue.

Classification of plastic casings: treated as other articles of plastics, not as pipes used for conveying fluids.
Plastic casing, cappings and their fittings used to enclose electrical wiring are not hollow one-piece tubes or pipes used for conveying gases or liquids; they are two-part enclosures not marketed as tubes and therefore fall outside the tubes-and-pipes tariff description and should be classed as other articles of plastics under the residual plastics heading.