Authorisation for appeal: Commissioner must record a considered opinion that the order in appeal is not legal before filing.
Authorisation to file an appeal must reflect that the authorising officer applied his mind and formed a considered opinion that the order of the Commissioner (Appeals) was not legal or proper; if the Chief Commissioner wishes an appeal, he should preferably issue the authorisation himself, or the Commissioner must record on file that he independently reached that conclusion, in line with prior Board instructions emphasising precise language and recorded reasons.

Excisability of plant and machinery: moveable assemblies are excisable, immovable integrated systems are not, clarified
Clarifies excise treatment for plant and machinery assembled at site: duty attaches only where site manufacture yields a new identity, character and use, specified as excisable and marketable as moveable goods. Integrated systems or structures arising from assembly that are effectively immovable are not "goods" for excise, though component parts remain dutiable. Practical removability, permanence of fixation, intention and marketability govern whether an assembled unit is excisable.

Manufacture by formulation: adding carriers or solvents to concentrated pesticides constitutes manufacture and changes excise classification.
Addition of carriers, solvents and other ingredients to concentrated pesticidal chemicals produces a new product fit for direct use and therefore constitutes manufacture for excise duty purposes; bulk pesticide chemicals are now classifiable either under general chemical chapters or under the residual heading for chemical preparations rather than automatically under the pesticide formulation heading, and the prior instruction on this treatment has been withdrawn.

Return of pre-deposit: simplified procedure permits written request plus appellate order and challan for prompt refund.
Pre-deposits made during appeals are to be treated as non-duty funds and returned when appeals succeed or matters are remanded. Formal refund applications need not be insisted upon: a simple letter from the depositor with an attested appellate order and an attested challan copy addressed to the concerned Assistant/Deputy Commissioner suffices. Pending refund applications will be treated likewise and bank guarantees executed in lieu of cash deposits shall also be returned. Field units must process claims promptly; delays leading to interest liability will be viewed strictly.

Storage of non-duty paid goods outside factory permitted in exceptional circumstances subject to adequate revenue safeguards.
The Board permits the facility of storage of non-duty paid goods outside factory premises in exceptional circumstances without payment of duty, subject to adequate revenue safeguards, and directs field formations to inform and implement appropriate conditions and controls to prevent trade hardship.