Nullification of inconsistent orders permits reopening assessments and recovery under the Finance Act provision.
The Finance Act amendment nullifies prior inconsistent judgments from 1 October 1975, permits reopening assessments from that date, requires issuance of differential demand notices and directs refunds to be claimed and granted under the Finance Act provision that displaces ordinary central excise limitation and refund rules.

Assessable value determination: include transport and depot overheads where ex-depot sales mask depressed ex-factory prices.
Where an assessee is suspected of depressing the ex-factory wholesale price and making bulk sales from depots at higher ex-depot prices, the assessable value is the wholesale ex-factory price; ex-depot prices should be treated as ex-factory price plus transportation and depot overheads. Investigators should quantify transport charges and depot maintenance overheads (rent or deemed cost, per-unit incidence, and factory staff incidence) and may collect duty on any differential price revealed by such costing.

Modvat credit inadmissibility affirmed for inputs in cut tyres and tubes, requiring cessation of claims and recovery of credits.
Modvat credit on inputs contained in cut tyres and tubes is not admissible because cut tyres and tubes are treated as finished products, not waste or by-products, and the rule permitting credit on by-products therefore does not apply; practices allowing such credit must cease and any credit availed must be expunged or recovered, with the instructions communicated to field formations.

Provisional assessment procedures require a formal written order and bond; conditional price-list approvals do not suffice.
Provisional assessment under Rule 9B requires a formal written order from the proper Central Excise Officer specifying the provisional price or rate of duty and conditioned on the assessee executing a bond for the amount determined by that officer; annotations such as "approved subject to verification of prices" on price-lists do not amount to a provisional assessment order, and price-lists can only be approved finally.

Tourist baggage reporting requirement discontinued; quarterly reports for high value TBRE clearances no longer required but prior clearance instructions remain operative.
The quarterly reporting obligation for high value articles cleared under the T.B.R.E. facility is withdrawn; the Board's prior instructions dated 9-4-1984 remain in force and only the requirement to send the quarterly report to the Board's office is discontinued.

Wealth tax exemption for National Savings Scheme deposits confirmed as not subject to the overall statutory limit.
The exemption of deposits under the National Savings Scheme, 1987 from wealth-tax is not subject to the aggregate monetary limit in section 5; deposits under the Scheme are exempt from wealth-tax without any limits, and the explanatory language of the earlier circular is accordingly modified.

Designation of Proper Officer clarifies which ranks administer specified Central Excise procedural rules; trade notice required.
The Board prescribes that the Superintendent is the proper officer for Rule 29, Rule 92C(1), Rule 92C(2), Rule 92E and Rule 195, and that the Inspector is the proper officer for Rule 75(2); a trade notice should be issued to inform the trade of these designations.

Clearance of airconditioners for export oriented units prompts a ministry request for duty, usage, and essentiality reports.
The Ministry seeks a factual report on airconditioners procured by 100% Export Oriented Units and free trade zone units under the relevant notification, specifying units that obtained clearance without payment of duty, number of airconditioners and duty involved, the commodity manufactured, the purpose of use, and whether airconditioner use is an essential manufacturing requirement.

Exemption scope clarification: notification 115/75 exempted all excisable goods except vegetable oils and products manufactured by specified industries.
The Board observed that Notification No. 127/88-C.E. was clarificatory, confirming that Notification No. 115/75-C.E. applied to all excisable goods except vegetable oils and vegetable products when manufactured by the industries specified in the notification, and thus the earlier notification should be read as containing that exemption.

Classification of liquid paraffin: bulk treated as mineral oil tariff, packaged doses classified with medicaments for sale or hospital use.
Liquid Paraffin I.P. in bulk is not a single well defined chemical compound and is to be classified under mineral oil tariff headings, whereas when presented in measured doses or in packings for retail sale or for hospital use it is to be classified with medicaments and related preparations; these guidelines are endorsed for application and for finalisation of pending assessments.

Inclusion of interest in assessable value: interest on receivables treated as part of the price and included pending review.
Interest charged in bill discounting arrangements-described as delayed payment charges, interest on receivables, or credit charges-constitutes part of the price and must be included in the assessable value of goods. The Department has filed a review petition against a contrary judicial view and instructs assessing officers to raise demands or resort to provisional assessments while keeping them pending until disposal of the review petition, and to inform field formations and trade stakeholders.

Judicial independence: adjudication and appellate files need not be made available to audit parties, preserving non interference by auditors.
The Board determined that files leading to the passing of adjudication and appellate orders need not be made available to audit parties of the Accountant General, on the basis that audit officers cannot question or criticise judicial or quasi judicial decisions and that the judicial independence of appellate authorities must be respected; the C & A.G. has been informed and collectorate references disposed accordingly.

Confidentiality of bank statements requires central excise officers to treat assessee bank statements as confidential and safeguard folders.
Copies of bank statements and returns furnished by assessees to banks or financial institutions must be treated as confidential documents, and Central Excise officers handling such statements are required to ensure due care in preserving their confidentiality and safeguarding assessment folders for high-duty assessees.

Time bar on tax demands under the Finance Act applies; recoveries and refunds governed by central excise limitation rules.
The Board directs that recoveries under the Finance Act's recovery provision are governed by the Central Excise Act's time limit, following the Supreme Court's dismissal of the Department's appeal against a High Court decision that held such recoveries time barred. The materially identical recovery provision in the Finance Act attracts the same limitation rule mutatis mutandis, and refunds under that provision are governed by the Central Excise Act's refunds limitation rule; pending cases should be disposed of accordingly.

Exemption from marking manufacturer name allowed for specified blended yarn exports on an experimental limited period basis.
The Central Board of Excise & Customs permits exporters of specified blended yarns (Polyester/Cotton, Polyester/Viscose, Viscose/Cotton and 100% Viscose spun yarn) to omit the name and address of the manufacturer/owner on export packages, as an experimental exemption from sub rule (1) of Rule 185 of the Central Excise Rules, 1944, for a limited one year period (1988-89).

Classification of Taspa yarn as special yarn under tariff: treated as fancy yarn with slub effects, not doubled yarn.
Taspa yarn is produced by feeding two yarns at different speeds to create deliberate periodic irregularities (knops or slubs) that produce visually perceptible special effects; it is therefore a special/fancy yarn rather than a cabled or doubled yarn and should be classified under the tariff provision for special yarns.

Consolidated debit entry allowed in RG 23A Part II, subject to monthly return reporting of input credit by final product.
Consolidation of debit entries in RG 23A Part II is permitted on a chapterwise basis to facilitate availing Modvat Credit for various raw materials used in the same final product; manufacturers using this facility must submit a monthly statement with the prescribed monthly return, separately indicating for each final product the details of input credit duty availed as an anti misuse safeguard.

Modvat input exemption ineligible for plaster of paris moulds and saggars used in china and porcelainware manufacture.
Plaster of paris moulds (Heading No. 68.07) and saggars (Heading No. 69.01) used in the manufacture of china and porcelainware do not satisfy the input criterion of Notification No. 217/86-C.E.; therefore these items are not admissible for the Modvat input exemption.

Export packaging marking exemption for certain blended yarns permitted temporarily; exporters may omit manufacturer details.
Central Excise permits a temporary exemption allowing exporters of specified blended yarns and 100% viscose spun yarn to omit the name and address of the manufacturer/owner on export packages, subject to an end-of-period report on the working of the instructions; all other commodities remain governed by existing marking requirements.

Modvat credit admissibility on cylinders used in fire extinguisher manufacture clarified as permissible where their value is included in assessable value.
Modvat credit on cylinders used in the manufacture of fire extinguishers is permissible because cylinders are parts whose value is included in the assessable value of the finished goods; duties paid on such cylinders qualify as input tax credit and the explanatory provision limiting credit in certain cases is inapplicable where cylinders are destroyed or retained by buyers.