Payment of excise duty required prior to clearance of liquified gas; prior permissions to remove without payment must be withdrawn.
Clearances of liquified gas in tanker lorries are prohibited without prior payment of excise duty and any permissions to remove such gases under a passout system must be withdrawn. Suppliers must clear gas only against buyer orders specifying quantities so gate passes can be issued and duties paid in each case before removal, aligning removals with the Central Excise Rules' requirement of duty payment by debit to account current.

Waiver of interest on customs duty denied for prematurely debonded exclusive EOUs' imports, except in exceptional cases.
Waiver of interest on customs duty for goods imported by exclusive EOUs depends on fulfillment of export obligation; if an EOU is pre-maturely debonded without production or export, interest waiver will ordinarily be refused and will be considered only in very exceptional circumstances. This policy is to be applied by officers deciding waiver requests under warehousing.

Managerial remuneration rules: Schedule XIII permits specified minimum pay in loss years without separate Central Government approval.
Amendment to Schedule XIII effective 1 February 1994: where a company has adequate net profits, remuneration of managerial personnel is governed by section 1 of Part II allowing payment within prescribed percentage ceilings; where profits are absent or inadequate, section 2 of Part II prescribes minimum remuneration and ceilings (with certain perquisites excluded from the ceiling). Remuneration under section 2 is admissible in such years without separate Central Government approval; excess pay must be recovered or regularised by approval, and remuneration must be adjusted if effective capital falls.

Tax deduction under section 80G: donations to CM earthquake relief fund eligible for full deduction; employers may deduct via payroll.
Drawing and Disbursing Officers may allow 100% deduction under section 80G for donations to the Chief Minister's Earthquake Relief Fund if satisfied as to amount and receipt; no upper ceiling applies though donations below a specified minimum are ineligible. Employers remitting payroll collections as lump sums must supply the Fund with a donor-identifying list counter-signed by the Fund and issue employee certificates detailing deductions and remittance particulars. A statutory amendment is pending and the instruction applies to donations made in the referenced financial year.

Dispute resolution with public sector undertakings via mandated administrative consultations before adjudication, preserving show cause rights.
Procedure requires Assistant/Deputy Collector to send a brief summary to the unit head and Collector, who must meet the unit head to seek negotiation; if unresolved, the Collector forwards facts and discussion report to the Principal Collector, who shall meet senior management to attempt resolution. The process preserves the right to issue a Show Cause Notice within limitation periods and, if consultations fail, allows completion of normal adjudication in accordance with law.

Galvanisation not manufacture: Board clarifies galvanised pipes and tubes are covered as Tubes and Pipes, not new manufactured goods.
The Central Board clarifies that galvanisation of pipes and tubes does not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, following Circular 25/90-CX.4 which treated galvanised pipes and tubes as covered by Tubes and Pipes; tribunal and high court decisions have supported that galvanisation is not manufacturing and collectors are to follow this position.

Concessional duty for Rural Automatic Exchanges clarified: eligible components and certificate requirement for clearance.
Concessionary excise treatment under Notification No. 73/90-C.E. applies to Rural Automatic Exchanges where the manufacturer produces at clearance a certificate from a Department of Telecommunications officer (not below General Manager) that the goods (including quantity and technical specifications) are required for establishment of the rural telecommunication network and will not be used otherwise. RAX includes Base Module, Line Module, Input Output Processor, Alarm Display Unit, Monitor, Software, Documentation, Over Voltage Protection Devices, Spares and Installation materials when cleared together; specified items cleared separately do not qualify.

Restrictions on removal of excisable goods: permissions, declarations and provisional applications required for clearances around Budget Day.
Removal of excisable goods after the prescribed hours on the day preceding and on the Budget Day requires prior permissions, undertakings to pay any enhanced duty, and strict observance of the Self Removal Procedure suspension. Assessees must file advance and, where necessary, final applications for clearance, and furnish declarations of last gate pass numbers and closing stock; failure to declare or furnishing incorrect information attracts penal action. Collectors must designate proper officers to receive applications, supervise removals, permit limited provisional applications in specified circumstances, and report any relaxations to the Ministry for approval.

Classification of electroplating chemicals: determine by chemical composition, finalise pending assessments, inform field formations and trade.
Classification of surface finishing and electroplating chemicals must be determined by the actual chemical composition of each product; examples given include pickling preparations, polishing compounds, and cleaning preparations containing organic surface active agents. The expert view that no general classification can be given for all formulations has been accepted and pending assessments are to be finalised on this composition based basis, with lower field formations instructed and the trade informed.

Excess excise duty on levy sugar must be credited to government accounts and cannot be retained by factories.
Excess excise duty collected on levy sugar - the differential between duty charged to buyers and concessional duty payable by new factories - must be credited to the Government account and cannot be retained by the factories; any refundable portion may be returned only to the person who bore its incidence. Retention is not permissible under the applicable Central Excise amendment and judicial authority, and pending cases should be decided on that basis.

Measurement of laminated safety glass thickness must follow ISI procedure for nominal thickness and duty classification.
Thickness of laminated safety glass must be measured per IS : 2553 Part I : 1990 applying the method in para 5.1 and Annexure B of IS : 2835-1987 using screw calipers (0.01 mm accuracy) at four specified points; individual readings must fall within the nominal ranges set out in the ISI table. Nominal thickness is determined from the table; purchaser supplier agreed alternate nominals use the range of the immediately lower listed thickness. The same method applies to toughened safety glass.

Sub-assembly classification: components with the essential character of a television attract television duty if cleared, otherwise duty on final removal.
A sub-assembly possessing the essential characteristics of a television that is cleared as such must bear duty at the rates applicable to finished televisions under the Rules of Interpretation; if the sub-assembly arises and is retained within an integrated factory for captive use in completing the final television, duty is not leviable on the intermediate sub-assembly and is charged when the finished television is removed after further manufacture.

Exemption for stampings and laminations allowed when used in motors for power driven pumps; circular withdrawn.
A tribunal held that stampings and laminations used in electric motors, or in rotors or stators of such motors that are incorporated as parts in the manufacture of power driven pumps, qualify for the benefit of Notification No. 64/86. The Board accepted that decision and withdrew the earlier circular which had excluded stampings and laminations classifiable under Chapter 83 from the Notification's exemption.

Levy of AED on television sets affirmed; adjudication of outstanding A.E.D. demands advised under excise rules.
Levy of A.E.D. on television sets under the Finance Act is collectible under Rule 13 of the Central Excise Rules; adjudication proceedings may be initiated on demands for A.E.D. on TV sets since no exemption is being contemplated.

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.

Ad hoc deduction extended to agents of notified mutual funds, subject to account maintenance and aggregate commission limits.
The Board grants a 50% ad hoc deduction of gross commission to agents of notified mutual funds who do not maintain detailed expense accounts and whose total gross commission from specified sources falls below the aggregate threshold; commissions from UTI, specified securities and LIC are included in this aggregate. Agents exceeding the threshold are not eligible for the ad hoc allowance and must have their expenditure admissibility determined by Assessing Officers under the Income tax Act.

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.

Limit on freight tax ensures total tax does not exceed tax on payments to vessel owners for export carriage.
Taxation of shipping companies must be computed so the total tax collected on carriage from an Indian port to the port of ultimate destination does not exceed a fixed proportion of payments made by the Indian exporter to owners of the mother and daughter vessels, whether paid individually or collectively; field officers are to be informed and implement this computation rule.

De-stuffing and factory examination permitted for certified trading houses under customs seal, duty payment, bond and no-objection conditions.
A facility allows de-stuffing and examination of FCL containers at the importer's factory for certified trading/ manufacturing importers, provided containers move under Customs seal and, where applicable, are covered by a transit bond. The concession requires the Bill of Lading to permit factory destuffing or a container agent no-objection, payment of duties as declared in the Bill of Entry, presentation of the duplicate Bill to Central Excise Officers for seal verification and examination, and forwarding of examined Bills to the Assistant Collector (Docks); detected discrepancies will be referred for recovery or adjudication.