Friction cloth coming into existence at intermediary stage of the process of the manufacture of transmission of TR Beltings/V Belts and Conveyer Belts is a marketable commodity

Fusible interlining cloth would be appropriately classified under chapter heading 59.03

Where extra amounts are collected from the ultimate consumers as local taxes, octroi, freight, etc. the RSP declared cannot be considered to be the sole consideration for sale to the ultimate consumer. Hence, in such cases, specific rates of excise duty will require to be collected on such colour TVs

Classificatory amendment so as to provide that exemption from excise duty under Sl.No.193 and 194 of Notification no.5/98 is available to goods of precious metals such as catalysts, falling under chapter 71when re-made out of used or spent catalysts of such precious metals, etc.

Leviability of Cess on Natural Gas - Instructions regarding

No bar to storage and transshipment of excisable goods once cleared from a factory or any approved premise in bond (under Rule 13) before the same are exported. Procedure prescribed for verification of goods stored in such cases

Modvat credit not to be denied on lubricating base oils used in the manufacture of lubricating oils and greases during the period 01.03.97 to 31.8.97

Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export

Compounded asafetida is rightly classifiable under chapter heading no.13.01

Special facility to large manufacturer –exporters for self certification and self sealing of export goods

While sending proposals for filing a civil appeal to the Supreme Court, Commissioners must ascertain whether the relied upon cases referred to in the CEGAT Order were accepted or appealed against

Restoring modvat credit on intermediate goods during the period 20.5.94 to 20.10.94 consequent to rescinding of Rule 56A

The order passed U/S35-E(2) does not automatically result in the recovery of the refund. Since time limit for filing appeal U/S 35E(2) is longer than the time limit prescribed U/S 11A, the SCN should proceed the proceeding U/S 35-E(2)

Procedure for clearance of goods intended for storage in a warehouse and export there from

- Classification of plastic tubes, in running length manufactured from plastic granules arising at intermediate stage of manufacture of plastic refill for ball pen whether under Chapter Heading 96.08 or under Chapter Heading 39.17.

Clarifications regarding restriction of modvat credit to 95% of input duty

Foam rubber lubricating pads supplied to railways - Classification of

Review of adverse CEGAT Orders - Need for filing of the CAs expeditiously, wherever necessary.

Modvat Credit Scheme - Special measures to prevent and detect the misuses -instructions

Issue of notifications granting rebated of central excise duty on non-alloy steel ingots and billets and non alloy steel hot re-rolled products exported/used as materials in export goods, where duty has been paid under section 3A