Deduction of transportation costs: return-journey charges for empty vehicles not deductible unless invoice expressly excludes them.
Deduction of transportation costs is limited to carriage from place of removal to place of delivery; amounts recovered for return-journey of empty vehicles are not deductible. The Board requires that the invoice must specifically state that transportation charges do not include return-journey costs; absent such specific invoice language, deduction of the transportation charges will not be admissible.

E filing of returns encouraged; commissioners to promote electronic filing and enforce registration and charter timelines.
The Board directs promotion of e filing of returns for excise and dealers' returns, regular convening of Regional Advisory and Public Grievance Committees chaired by Commissioners to secure trade participation, strict compliance with the prescribed registration procedure including immediate acknowledgements and issuance of deficiency notes within two days, and adherence to timeframes in the Citizen's Charter; immediate action with intimation to the Board is requested.

Centralization of preventive units emphasized; prompt return of documents and safeguards against vexatious searches mandated.
Centralize Preventive/Anti-evasion wings at Commissionerate headquarters with permitted branch offices in distant divisions. Return unrelied documents promptly and provide certified copies for statutory and financial purposes within thirty days at assessee cost; retain relied-upon documents until case finality. Officers must carry identity cards, present them on visits and record particulars in assessees' visitor books. Reiterate prohibition on vexatious searches, detentions or other injurious acts without reason to believe they are required for execution of duty; senior officials must ensure compliance and strict implementation.

Prior permission for inspections required for visits to non-SSI units; officers must follow SSI visit procedures.
Visits to manufacturing units outside the SSI category require prior permission from the Assistant Commissioner or Deputy Commissioner, and officers must follow SSI inspection procedures, including making entries in the assessee's Visitor's Book and observing established entry and verification practices; strict compliance is required and violations will be viewed seriously.

CENVAT credit documentation change: endorsement of bill of entry by customs no longer required for availing credit.
Endorsement of the Bill of Entry by a Customs officer is dispensed with as a requirement for availing CENVAT (formerly MODVAT) credit; the CENVAT Credit Rules, 2004, and specifically Rule 9, set out the documents on the basis of which credit may be availed and do not provide for such endorsement. Public Notice No.35/95 is withdrawn and Para 17 of Public Notice No.85/99 is amended accordingly.

Excise classification of articles of wood clarified; duty applies only to goods falling under articles-of-wood headings.
Excise duty of 8% has been imposed on articles of wood under Notification No. 10/2006-C.E.; applicability is determined by the 8 digit tariff classification aligned with the 8 digit customs nomenclature and by the Explanatory Notes to Chapter 44, which limit "articles of wood" to goods falling within the chapter's article-of-wood headings (Headings 44.14 to 44.21).

Deduction of transportation cost: return-journey charges not deductible unless invoice expressly excludes them.
Deduction of transportation costs is limited to actual outward carriage from place of removal to place of delivery; amounts recovered for the empty vehicle's return trip are not deductible. Unless the assessee expressly states in the invoice that transportation charges do not include return-journey charges, deduction of such return-journey transportation charges will not be admissible.

Special countervailing duty extended to most imports with specified exemptions and creditability for excise inputs.
The Finance Bill, 2006 revises customs and central excise by extending a special countervailing duty broadly to imports subject to enumerated exemptions, lowering peak customs rates and reducing duties across multiple sectors, while withdrawing specified concessions. Central excise adjustments combine targeted rate reductions and new impositions, RSP abatement changes, unified treatment for certain tobacco and pan masala products, and statutory notes expanding what constitutes "manufacture." Procedural and valuation amendments, tariff re alignment to eight digit codes, retrospective corrections for export schemes, and reporting requirements for revenue and price data are also introduced.

Correction of circular number: administrative corrigendum directs adoption of corrected identifier and notification with acknowledgement.
An administrative corrigendum revises the previously issued circular number, replacing the earlier identifier with the corrected identifier for the same subject-matter. Field formations are to be informed, recipients must acknowledge receipt, and a Hindi version will follow.

Committee disagreement rule: when two members differ on filing an appeal, the matter must proceed by appeal to the Tribunal.
Committee of Chief Commissioners may examine orders for legality or propriety and direct an authorized officer to appeal to the Appellate Tribunal. When two-member Committees agree on filing or not filing an appeal, their common view prevails; if the two members differ, the Committee shall file an appeal.

Jurisdiction of appeals: place of interception governs seizure appeals, place of port governs import and conversion appeals.
Appeals arising from orders of officers under Commissioner of Customs (Preventive), Lucknow shall be allocated to the respective Commissioners of Central Excise (Appeals) at Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut I and Meerut II; jurisdiction for seizure cases is determined by the place of interception and for import/export and bond conversion by the place of port, amending the prior public notice accordingly.

Non-levy of excise duties on goods exported under bond affirmed; trade to be notified and pending cases adjusted.
The Board, under section 37B, directs that where other Acts make the Central Excise Act and rules applicable to levy and collection of additional duties, those duties (including additional excise duties, special additional duties, NCCD, education cess and other specified excise levies) shall not be payable on goods exported under bond under rule 19 of the Central Excise Rules (and corresponding earlier rules); past circulars are modified accordingly, pending cases may be disposed, and a trade notice and publication are to be issued.

Stay against duty and penalty suspends recovery only as stated; prospective implementation must follow the stay wording and law.
A stay by the Commissioner (Appeals) or Tribunal suspends deposit or recovery of the duty demanded and/or penalty levied only to the extent and on the conditions stated; prospective implementation of classification, valuation or recurring-revenue orders must be examined against the stay's wording and carried out in accordance with the Central Excise Act and Rules, with case-by-case safeguards for revenue.

Non-levy of excise duties on bonded exports reaffirmed, clarifying additional duties and cesses are not payable.
Exports under bond pursuant to rule 19 (and predecessor rules) are not liable to payment of duties chargeable under Acts that make the Central Excise Act and its rules applicable "as far as may be"; this non-levy extends to Additional Duty of Excise, Special Additional Excise Duty, Education Cess, National Calamity Contingent Duty and other special/additional excise duties introduced by Finance Acts. Pending demands should be disposed of and earlier circulars/orders modified for uniformity; a trade notice is to be issued.

Separation of EOU and DTA units: mandatory demarcation and fencing to prevent duty evasion and ensure compliance.
The notice requires distinct demarcation between co located 100% EOU and DTA units to prevent diversion of duty free inputs into local sales and violation of EXIM Policy. Administrative measures specified include separate earmarked premises, clear demarcation, and fencing of at least 4 feet; Development Commissioners must enforce these requirements and EOUs must disclose any other nearby units to enable monitoring of DTA sale limits and excise compliance.