Competent Authority discretion in Chapter XXA acquisition proceedings allows dropping proceedings after merits review, subject to chief commissioner's approval.
Guidelines under Chapter XXA required summary examination to identify cases suitable for discontinuance to reduce pendency, without affecting the statutory discretion of the Competent Authority. If the Competent Authority, after hearing objections and reviewing merits, finds property not fit for acquisition, proceedings may be dropped without Board approval; where a detailed merits examination has occurred, prior approval of the Chief Commissioner is required for administrative control. Authorities were directed to dispose of pending Chapter XXA cases within the administrative timeframe to reduce backlog.

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.

Advance tax instalment deadline: payment on next working day avoids interest under Income-tax Act provisions when bank closed
If an advance tax instalment due date falls on a day the authorised receiving bank is closed, Section 10 of the General Clauses Act, 1897 deems payment made on the next immediately following working day as timely, and mandatory interest under sections 234B and 234C of the Income-tax Act, 1961 shall not be charged; Assessing Officers are to be notified for uniform application.

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.

Fictitious depreciation claims tied to sham leasing arrangements should be investigated and disallowed as abusive tax claims.
Fictitious book entries and circular leasing arrangements were used to create deemed ownership of computers so third parties could claim depreciation and investment allowance; Assessing Officers were directed to investigate listed cases and disallow any depreciation/investment allowance claims found to be fictitious.

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.

Deduction under section 80RR: scriptwriters and directors qualify as eligible artists; producers are excluded by category.
Clarification interprets section 80RR to allow an individual author, playwright, artiste, musician, actor or sportsman receiving income from a foreign government or nonresident to claim a deduction of fifty percent of such income or a greater proportion where amounts are brought into India under foreign exchange law, whichever is higher. Script writers qualify as playwrights and directors qualify as artistes for this deduction; producers do not fall within the enumerated categories and are therefore ineligible.