Board's Circulars/Instructions for Central Excise - 1994
(Reverse Chronological Index)
| 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 |
|
|
5/1/94 | 108/1/92-CX.3 |
Explosives Exemption from Duty |