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Board's Circulars/Instructions for Central Excise - 1994

Circular No. Date File No. Subject
89/89/94    Not Issued

 

88/88/94
 
26/12/94
 
267/110/94-CX.8

Modvat on CG can be availed only after the factory commences production

87/87/94
 
26/12/94
 
209/18/93-CX.6 (Pt.)

Export without payment of Central Excise Duty in Bond - Clarifications

86/86/94 22/12/94 267/108/94-CX-8

Modvat Credit - SAIL Depot can issue invoice

85/85/94 22/12/94 261/27/7/92-CX.8

Inter warehousing movement of mineral oil product

84/84/94 20/12/94 9/1/94-CX-1

Mineral added water is excisable under heading 2201.90

83/83/94 13/12/94 89/6/93-CX-3

Motor spirit mixed with methanol

82/82/94 5/12/94 154/13/94-CX.4

Domestic Flour mill classifiable under heading 84.37

81/81/94
 
25/11/94
 
209/18/93-CX.6
(Pt.)

New Export Procedure of goods under claim for rebate of Excise Duty

80/80/94 21/1194 268/26/94-CX-8

Revenue Receipts - Speedy reconciliation

79/79/94
 
21/11/94
 
106/1/94-CX.3

micro Nutrients classified under H.No.31.05 as other fertilizers

78/78/94 15/11/94 6/20/94-CX.1

Job work - Scope thereof

77/77/94 10/11/94 267/92/94-CX-8
(Pt.)

Scrap from ship-breaking - Deemed Credit admissible

76/76/94
 
8/11/94
 
267/50/94-CX-8

Modvat Credit - Invoice prescribed as a document for claiming credit

75/75/94

 

7/11/94

 

14/3/90-CX1

Sugar Syrup produced in the intermediate stage in the manufacture of aerated water / ayurvedic medicines is excisable item

74/74/94
 
2/11/94
 
B.32/1/94-TRU

Utensils of aluminium and copper and the materials used in their manufacture - Excise Duty structure clarification

73/73/94 7/11/94 296/92/94-CX-9

Communication of Board's instructions and notifications

72/72/94 2/11/94 357/8/94-TRU

Modvat Credit - Input stage goods clarifications

71/71/94
 

 

27/10/94
 

 

314/45/94-TRU

 

SSI exemption - Brand name or trade name  fixation by SSI unit - CBEC clarifications - Castings supplied for further manufacture and electricity meters with Electricity Board's name are eligible for SSI exemption

70/70/94 24/10/94 267/91/94-CX-8

Modvat Credit - Procedure for Invoice under Rule 57GG

69/69/94

 

24/10/94

 

267/92/94-CX.8

Modvat Credit - Dealers need to have proper business premises and actual business of goods for which registration is sought

68/68/94 24/10/94 267/91/94-CX-8

Modvat Credit misuse - Instructions for avoiding the same

67/67/94 19/10/94 208/32/94-CX.6

Show Cause Notice and Adjudication Procedure

66/66/94
 
10/10/94
 
213/29/94-CX.6

SSI Exemption extended to branded elastic tapes having trade name of another person

65/65/94 7/10/94 102/10/94-CX-3

Isabgol Husk Clarification on classification

64/64/94
 
29/9/94
 
268/29/94-CX-8

EOUs/EPZ units - method for calculating depreciation on indigenous Capital goods prescribed

63/63/94
 
4/10/94
 
224/9/94-CX-6

Classification list approval - Assessee may point out their disagreement to AC

62/62/94 26/9/94 224/9/94-CX-6

RT 12 Returns Assessment Procedure

61/61/94 19/9/94 267/83/94-CX-8

Quarterly Report Submission

60/60/94
 
19/10/94
 
267/79/94-CX-8

Modvat Credit - Supply of Excisable goods to job worker - Clarification 

59/59/94
 
19/4/94
 
 

Prickly Heat Powder cannot be classified as medicament under chapter 30

58/58/94
 
19/9/94
 
167/28/94-CX.4

Short levy / Non levy of excise duty - Recommendations of PAC

57/57/94 14/9/94 332/68/94-TRU

Stainless steel circles are classified under 72.19 or 72.22

56/56/94
 
14/9/94
 
267/144/89-CX-8 (Pt.II)

Excise Exemption to SSI units under 1/93-CE-Raw material suppliers and job worker defined

55/55/94
 
12/9/94
 
B31/8/94-TRU

Counded levy on stgainless steel patti/pattas. Details about workers employednot to be given in form for compunded levy

54/54/94
 
6/9/94
 
224/9/94-CX-6

Monthly RT-12 Returns - Rangevofficers should follow the approved classification

53/53/94
 
5/9/94
 
224/9/94-CX-6

CE Rule 56B - Powers can be exercised by Assistant Collector

52/52/94
 
1/9/94 
 
B.40/12/94-TRU

SSI Exemption - Brand name not owned by any particular person - All goods are entitled to exemption

 51/51/94
 
30/8/94 
 
154/3/92-CX.4

Printing Frames/flatbed screens - Excisability during March'86 to May 2, 1995

50/50/94 19/8/94  213/29/94-CX.6

Elastic Tapes with band of non-SSI units - No eligibility to SSI concession

49/49/94 18/8/94   

Modvat Credit - Dealers Invoice Amended

48/48/94 12/8/94  

Chapter X Procedure - Components of IC engines used after 1994 budget eligible for exemption

47/47/94 3/8/94  208/33/94-CX.6

Date of communication and not decision for recovery of duty

46/46/94 4/7/94   217/50/93-CX.6

Central Excise Duty evasion of goods transported by Railways - Steps to check

45/45/94 4/7/94  

Submission of RT-12 Returnsfor the month of April and May - Instructions regarding

44/44/94 27/6/94  

Agricultural mechanical appliances / machinery falling under chapter 82 or 84 - Duty Exemption

43/43/94 9/6/94  

Sealing of Export Packages - New Instructions

42/42/94 7/6/94  58/01/93-CX.I

Tajima Embroidery machine is not vertical embroidery machine

 41/41/94
 
 7/6/94
 
 

Processed Khadi and Polyvastra - Exemption from basic excise duty and additional excise duty

40/40/94 6/6/94  

Paper and Paper Board - Excise Duty concession if made from pulp

39/39/94 27/5/94  

Valuation of Steel Products - Exclusion of JPC levies

38/38/94 27/5/94  

Central Excise Tariff Advices etc. issued prior to 28.2.86 rescinded

37/37/94

 

20/5/94

 

 209/29/94-CX.6

Exports by SSI Units - SSI Units clearances for home consumption and exports not to be clubbed - Unregistered units need not follow AR4/4A Procedure

36/36/94 3/5/94   139/06/94-CX.4

Procedure for disposal of waste and scrap

35/35/94 29/4/94  208/22/94-CX.6

CE Prosecution Guidelines Prescribed

34/34/94 26/4/94  212/3/94-CX.6

New Invoice based assessment procedure - Few clarifications

33/33/94 4/5/94  

Modvat Credit - New procedure

 32/32/94 11/4/94   289/03/94-CX.9

No interest waiver in respect of Central Excise Dues

 31/31/94
 
 6/4/94
 
 

Use of Invoices as Duty Paying documents - Clarification on valuation procedures

Instruction 4/4/94 208/31/97-CX.6

Guidelines for launching prosecution under the Central Excise Act, 1944 - Enhancement of monetary limit - Regarding.

30/30/94 4/4/94  208/20/93-CX.6

Excise - Prosecution - Guidelines for withdrawl of proceedings

29/29/94 31/3/94  212/03/94-CX.6

New Invoicing requirements - some clarifications

28/28/94 8/3/94 67/06/91-CX.I(Pt.)

Offences and Penalties under Additional Duties of Excise Act

26/26/94
 
30/3/94
 
 

End-use certificate for specified drungs only for Excise duty concession

25/25/94
 
23/2/94
 
268/05/94-CX.8

Crediting of Duty collected on rejects and Sale in DTA by 100% EOUs/EPZ Units

Instruction 21/2/94 275/33/92-CX.6.8A

Bank Guarantee-Realisation of revenue in terms of Bank Guarantee to be effected on receipt of Court's Order - Regarding 

24/24/94 21/2/94

Bright bars covered by duty exemption

23/23/94 16/2/94 101/1/94-CX.3

Numbering System of Orders / Clarifications

22/22/94 15/2/94 208/8/94-CX.6

Recovery and Prosecutions - Progress Report

21/21/94 11/2/94 204/6/93-CX.6

Liquefied gas in tanker lorries - No removal without payment of duty

20/20/94 10/2/94  390/85/93-JC

Dispute Settlement with Public Sector Undertakings

19/19/94 9/2/94  139/25/92-CX.4

Galvanisation does not amount to manufacture

18/18/94 9/2/94  151/41/93-CX.4

Rural Automatic Exchanges  - Excise Concession

17/17/94 6/2/94  216/1/94-CX.6

Budget Day Clearances

16/16/94 8/2/94  90/1/93-CX-3

Surface finishing and electroplating chemicals classification as per their chemical composition

15/15/94 8/2/94  14/6/92-CX-1

Excess Excise duty on levy sugar - Crediting of

14/14/94 4/2/94  208/41/93-CX-6

GTC Industries Cases assigned to CCE, Delhi

13/13/94 3/2/94  132/2/93-CX.4

Laminated Safty Glass - Determination of Thickness

12/12/94 3/2/94  151/24/93-CX.4

Television sets Sub-assemblies - Clarification / Excisability

 11/11/94 2/2/94  151/13/92-CX.4 (Pt.)

Stampings and Laminations Whether Parts of PD Pumps

10/10/94 1/2/94  209/36/92-CX.6

TV Sets - Levy of AED

9/9/94 31/1/94  202/7/93-CX.6

Visits by CE Officers to SSI Units

8/8/94 31/1/94  154/17/93-CX.4

Washing Machines - Exemption from Excise

7/7/94 6/1/94  208/56/93-CX.6

Investigation and Adjudication Powers

6/6/94

   Not Issued

 

5/5/94 24/1/94 296/2/94-CX.9

Excise Dayh Celebrations

4/4/94 17/1/94  167/2/97-CX-4

Tungston Halogen Bulbs Excisability

 3/3/94 13/1/94  208/29/93-CX.6

Tea Waste Destruction

2/2/94 11/1/94 6/20/91-CX.I

Sales Tax vis-a-vis Cum-duty Price

 1/1/94

5/1/94  108/1/92-CX.3

Explosives Exemption from Duty