Mandatory electronic filing of excise returns requires all registered manufacturers to submit ER returns via online or offline systems.
All registered manufacturers and EOUs must file ER-1, ER-2 and ER-3 returns electronically from the return period for March 2007 onwards. Units must obtain departmental passwords and may use either on-line filing via the department website (requiring high-speed Internet) or off-line filing using free NIC-developed software that permits upload over a simple dial-up connection. Software and password application forms are available from Range Offices or the department website, and support is provided through training sessions, Service Centres, Range Office computers and a call centre.

Transaction value under Section 4: MOU prices between oil companies treated as arms length for excise valuation.
Inter PSU transfers of motor spirit and high speed diesel executed under mutually agreed MOUs are to be valued for central excise on the basis of the MOU price, which represents the transaction value under Section 4; pending and future assessments should follow the Tribunal ruling upholding MOU prices, subject to verification of the factual matrix of each case.

Exemption scope for cannulas clarified: IV cannulas used in peripheral vessels are not covered by the notification exemption.
The notification exempts cannulae described for aorta, vena cavae and intra-corporal spaces, but IV cannulas-being short, small-lumen devices for peripheral veins and arteries-are materially different in construction and intended use and thus are not covered by that description. Expert medical advice highlights anatomical and physiological differences between great vessels and peripheral vessels, and notes that occasional emergency or off-label use of IV cannulas in larger vessels or cavities does not justify classifying them as cannulae for aorta, vena cavae or intra-corporal spaces; therefore the exemption is not available to IV cannulas.

Non availment of Input Credit required for exemption; later reversal insufficient, proportionate monthly credit allowed for continuous use inputs.
The nil duty exemption requires non availment of CENVAT input credit as a precondition; taking input credit makes a manufacturer ineligible and later reversal does not restore eligibility. Where common continuous use inputs prevent practical segregation, manufacturers may initially refrain from credit and instead claim proportionate monthly input credit for dutiable clearances, supported by records and subject to audit, with penal consequences for incorrect claims.

Special procedure for removal of excisable goods permits duty-free transfers to job workers subject to conditions and valuation.
Manufacturers may remove excisable goods to other premises, including job workers, without payment of duty for tests or processes not amounting to manufacture, subject to Commissioner's permission and conditions. Permissions should require both principal and job worker to maintain detailed records of receipt, use, activities carried out and goods cleared. Waste or scrap must be returned to the principal or cleared on payment of duty. Valuation for duty on clearance from the job worker's premises must use the price at which the principal sells the final goods to its customer, and permissions should be granted sparingly for limited periods.

Packaged Commodities compliance: bulk packaged ice cream for hotel/catering must declare the retail sale price under legal metrology rules.
Packages of ice cream supplied in bulk to hotels, restaurants and the catering trade are subject to the Standards of Weights & Measures (Packaged Commodities) Rules, 1977; ice cream is not to be treated as raw material under Rule 34(a), and such packages must comply with the Act and Rules, including declaring the retail sale price on the packages.

Deterrence for tax evaders: use standardized proformas to recommend facility restrictions and initiate action under prescribed notification.
Administrative units must forward proposals only in the prescribed proforma: include party identification, range/division, ECC, commodity, dates of search/detection, nature of offence, principal evidence, estimated duty evasion and period, proposed facility restrictions with justification, dates and submissions of any personal hearing, and the reviewing officer's signed view that records and evidence suffice to form a reasonable belief of knowing commission of the offence, with dates and enclosures.

Packaged commodities labelling: transitional enforcement and compliance guidance allowing corrective labeling and consumer care clarifications.
Most amendments to the Packaged Commodities Rules, 1977 become effective after the transitional period with guidelines requiring wide publicity, investigational survey style initial enforcement (with limited prosecution during transition), and temporary allowance for stickers declaring consumer care details to use existing packaging. Clarifications define "pre packed commodity" as unsealed packages opened by consumers, permit designation in lieu of a named person for the consumer care cell, allow a single comprehensive label (but prohibit altering declarations via individual stickers), require outer wrapper declarations where dual wrappings exist, accept quantity declarations by number for counted items, and require ice cream net content to be declared by weight.

Excise duty payment deadline: March liabilities must be discharged by 30 March, with e-payment urged and revenue returns required.
The directive requires discharge of central excise duty liability for March/quarter ending March by 30 March 2007, urges use of the e-payment facility, and directs field formations to ensure compliance. A telegraphic summary of provisional revenue for March must be faxed to the Statistics Section by 12:00 noon on 31 March 2007, and officers compiling revenue figures must be in office on 31 March to obtain accurate returns from assesses.