Authorisation requirement for PBC visits: Inspectors and Superintendents may enter SSI units only after Assistant Collector approval.
Central Excise Inspectors and Superintendents shall conduct Production Based Control (PBC) checks on Small Scale Industry units only after receiving explicit authorisation from the Assistant Collector. Existing prohibitions on factory visits in the Small Scale Sector without specific Assistant Collector permission apply to PBC checks, and field formations and trade interests must be informed to ensure inspections occur solely pursuant to such authorisation.

Excise duty exemption scope: parts of household washing machines covered, complete household washing machines are not eligible.
The Board clarifies that Notification No. 54/93-C.E. distinguishes Sl. No. 6 (laundry-type washing machines and parts) from Sl. No. 5, which covers only parts of household-type washing machines; therefore the exemption in Sl. No. 5 does not extend to complete household-type washing machines and field formations and trade should be informed accordingly.

Excise Day celebration to mark departmental Golden Jubilee with public outreach, seminars, awards and budgeted expenses.
Designation of 24th February 1994 as Excise Day requires departmental units to organise commemorative and outreach activities to foster unity among officers and enhance tax compliance during the Department's Golden Jubilee year. Mandated activities include publication of write-ups, cultural programmes, seminars and lectures, distribution of prizes, and public initiatives such as a Redressal Week and an Arrears Clearance Week. Each Collectorate/Directorate is requested to celebrate the day and project departmental reforms. Expenditure for the celebrations is to be met from the existing allocated budget.

Classification of tungsten halogen bulbs as halogen lamps: excluded from nil-rate treatment and subject to standard duty.
Tungsten halogen bulbs are defined separately in the Indian Standard Specifications as gas-filled lamps containing halogen gas and differ from general gas-filled lamps; therefore they are not eligible for the nil-rate concession under S. No. 4 and 5 and must be treated under the notification provision covering other bulbs, attracting the duty specified for that category.

Supervision of tea waste destruction continues under central excise, allowing officers to supervise and certify destruction despite duty abolition.
Central Excise officers must supervise destruction or conversion into compost of accumulated tea waste and issue the Certificate of destruction, since collection of cess on tea continues with the Central Excise Department; existing procedural requirements from the earlier Circular are reiterated.

Deduction of sales tax: only the effective tax rate on finished goods is deductible, excluding input tax set-offs.
The Attorney General advised that the deductible amount from the cum-duty price is the sales tax calculated at the effective rate on the finished goods, without reducing it by any input tax set-off. The Board instructed field formations not to issue, and to withdraw any issued, show-cause notices based on a contrary approach and to circulate this position for compliance.

Assignment of central excise investigations: cases transferred to Collector for investigation and adjudication under statutory notification.
Assignment of central excise investigations and adjudication to the Collector of Central Excise (II) Delhi under Notification No. 354/86-Central Excise, designating the Collector as the authority to investigate and adjudicate the annexed show-cause proceedings, with a list of three specified notices identifying issuing formations, assessees, and claimed fiscal demands.

Exemption eligibility for explosives restricted to use in or in relation to manufacture within a factory per Section 2(e).
Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly.

Appointment of common adjudication authority: Collector assigned to adjudicate cases from specified searches, consolidating jurisdiction.
The Central Board assigns to Shri Somnath Pal, Collector of Central Excise, Delhi, the adjudication of cases arising out of searches conducted on 8-6-1993 by the Directorate General of Anti-Evasion (Central Excise), New Delhi, in relation to specified franchise units of M/s. GTC Industries Limited, listing each unit with its jurisdictional collectorate. Order No. 1/94-C.E., dated 5th January 1994 is cancelled and the assignment is effected under Notification No. 354/86-Central Excise.