Excise Duty

Inter-linking provisions in Customs, Central Excise & Service Tax

Inter-linking provisions in Customs Act, 1962, Central Excise Act, 1944 & Finance Act, 1994. Introduction You might have noticed that at times, a statute may have certain provisions, which borrow provisions from other statutes. At times, borrowed provisions of other statutes may be specifically mentioned in the borrowing provision. So...

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Organizational Set Up of CBEC after Cadre Restructuring

The Central Board of Excise and Customs is headed by Chairman and consists of six members. The details of Member (CBEC) are as under:-...

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Invoice System Under Central Excise

As per rule 11(2) of the Central Excise Rules, 2002, an invoice should necessarily contain the registration number, address of the concerned Central Excise division, name of the consignee, description, classification, time and date of removal, mode of transport, vehicle number (if any), rate of duty, quantity and value of goods and the du...

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CBEC Notifications /Circulars/ Instructions on Search, Seizure & Arrest

This article compiles Important Notifications/Circulars/ Instructions on Search, Seizure and Arrest [Central Excise, Customs And Service Tax] at one place....

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All about Remission of Central Excise duty

In this E-book, attempts have been made to explain about Remission of Central Excise Duty. It is expected that it will help departmental officers in their day to day...

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Details of detection / recovery in Excise and Service Tax evasion cases

The total number of detection and recovery made in respect of Central Excise and Service Tax evasion cases during 2013-14 to 2016-17 (upto October, 2016) is given in the ANNEXURE....

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GST Migration for Punjab VAT dealers to start from 16.12.2016

1. As you are aware that Goods and Services Tax (GST) is likely to be implemented with effect from April 1, 2017. 2. For the smooth transition from VAT regime to GST regime, GST migration process has been started by the State of Punjab....

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No excise till 31.03.2017 on POS devices used for cashless transaction

Point of Sale (POS) devices are used for cashless transactions, both for making payments or disbursing cash. POS do not attract any basic customs duty. ...

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Indirect Tax Collections up to October, 2016 shows increase of 26.7%

Indirect tax collections (Central Excise, Service Tax and Customs) up to October 2016 show that net revenue collections are at Rs 4.85 lakh crore which is 26.7% more than the net collections for the corresponding period last year. ...

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CBI arrests Excise Superintendent for Accepting Rs.50,000/- as Bribe

The Central Bureau of Investigation has arrested a Superintendent of Central Excise, Faridabad for demanding & accepting a bribe of Rs.50,000/- from the complainant....

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Processing of steel scrap into blended steel scrap amounts to manufacture – AAR

In Re T.T. Recycling Management India Private Limited (Authority for Advance Rulings) - T. T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company. Applicant proposes to source different grades of steel scrap from the generating factories and approved vendors within India as well as outside India. The scrap so proc...

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Mere Crushing of Coal does not amount to manufacture: AAR

In Re. M/s. Dhunseri Petrochem. Ltd. (Authority For Advance Rulings - Central Excise, Customs & Service Tax) - It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand....

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Activity of mere Loading software in a device does not amount to manufacture – AAR

In Re. M/s. Nucleus Software Exports Ltd. (Authority For Advance Rulings-Central Excise, Customs and Service Tax) - Nucleus Device is classifiable under Tariff Entry 85176290 of the First Schedule to the Central Excise Tariff Act 1985 as Machines for the reception conversion and transmission or regeneration of voice images or other data including switching and routing apparatus other....

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Tax Laws passed by Legislature not open to judicial review – SC

Amin Merchant V/S Chairman, Central Board Of Excise & Revenue & Ors. ( Supreme Court of India) - The High Court has dismissed the Writ Petition by the impugned judgment and order dated 2.9.2011. Being dissatisfied with the dismissal of his writ petition the appellant preferred a Review Petition which was also dismissed by the High Court by the impugned judgment and order dated 24.11.2011....

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Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR

M/s Amazon Seller Services Private Limited, Bangalore (Authority For Advance Rulings) - In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or aff...

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40 CBEC Officers selected for Grant of Presidential Award

Notification No. 06/2017 (N.T.) - (24/01/2017) - 40 Officers of the Customs & Central Excise selected for Grant of Presidential Award of Appreciation Certificate for Specially distinguished Record of Service. ...

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Monetary limit of Rs. 20,00,000 prescribed for filing appeal in High Court

Instructions No. F.No.390/Misc./163/2010-JC/Pt - (30/12/2016) - CBEC vide Circular F.No.390/Misc./163/2010-JC/Pt, Dated: December 30, 2016, has fixed monetary limit of Rs. 20,00,000/- below which appeal shall not be filed in High Court by department....

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Draft Master Circular on SCN, Adjudication & Recovery under Service Tax/ Excise

F.NO 96/1/2017-CX.1 - (19/01/2017) - Board is considering issuance of a Master Circular on Show Cause Notice, Adjudication and Recovery by consolidating 85 circulars of Central Excise. The said master circular intends to compile relevant legal and statutory provisions on the subject by including all relevant Circulars issued in the pas...

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Reg. effective rate of excise duty of 12.5% on Motor Vehicles

Notification No. 02/2017-Central Excise - (11/01/2017) - Seeks to further amend Notification No. 12/2012-Central Excise dated 17.03.2012 to prescribe an effective rate of excise duty of 12.5% on Motor Vehicles falling under heading 8702 90 21, 8702 90 22, 8702 90 28 and 8702 90 29 of the First Schedule of the Central Exicse Tariff Act, 1985....

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Excise Duty on Plain (un-modified) Tamarind Kernel Powder-Reg.

Notification No. 01/2017- Central Excise (N.T.) - (11/01/2017) - Excise Duty on Plain (Un-modified) Tamarind Kernel Powder falling under heading 1302 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), was not being levied according to the said practice, during the period commencing on the 19th day...

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Recent Posts in "Excise Duty"

40 CBEC Officers selected for Grant of Presidential Award

Notification No. 06/2017 (N.T.) (24/01/2017)

40 Officers of the Customs & Central Excise selected for Grant of Presidential Award of Appreciation Certificate for Specially distinguished Record of Service. ...

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Monetary limit of Rs. 20,00,000 prescribed for filing appeal in High Court

Instructions No. F.No.390/Misc./163/2010-JC/Pt (30/12/2016)

CBEC vide Circular F.No.390/Misc./163/2010-JC/Pt, Dated: December 30, 2016, has fixed monetary limit of Rs. 20,00,000/- below which appeal shall not be filed in High Court by department....

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Draft Master Circular on SCN, Adjudication & Recovery under Service Tax/ Excise

F.NO 96/1/2017-CX.1 (19/01/2017)

Board is considering issuance of a Master Circular on Show Cause Notice, Adjudication and Recovery by consolidating 85 circulars of Central Excise. The said master circular intends to compile relevant legal and statutory provisions on the subject by including all relevant Circulars issued in the past and by rescinding Circulars which are ...

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Reg. effective rate of excise duty of 12.5% on Motor Vehicles

Notification No. 02/2017-Central Excise (11/01/2017)

Seeks to further amend Notification No. 12/2012-Central Excise dated 17.03.2012 to prescribe an effective rate of excise duty of 12.5% on Motor Vehicles falling under heading 8702 90 21, 8702 90 22, 8702 90 28 and 8702 90 29 of the First Schedule of the Central Exicse Tariff Act, 1985....

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Excise Duty on Plain (un-modified) Tamarind Kernel Powder-Reg.

Notification No. 01/2017- Central Excise (N.T.) (11/01/2017)

Excise Duty on Plain (Un-modified) Tamarind Kernel Powder falling under heading 1302 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), was not being levied according to the said practice, during the period commencing on the 19th day of July, 2011 and ending with the 18th ...

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Reg. Excise duty exemption on Articles, other than jewellery

Notification No. 01/2017–Central Excise (05/01/2017)

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department o...

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Dept can adjudicate Show Cause Notices despite unconditional stay by SC

F.No.276/104/2016-CX.8A (Pt.) (03/01/2017)

In view of the unconditional stay in force, granted by the Hon'ble Supreme Court, the Department could continue with adjudication of the Show Cause Notices hitherto covered by the Mangali Impex judgment....

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Notification No. 50/2016- Central Excise (N.T.), Dated: 31.12.2016

Notification No. 50/2016- Central Excise (N.T.) (31/12/2016)

(i) against serial number 51, for the entries in column (2), the entries 3824 99 24 or 3824 99 90 shall be substituted; (ii) against serial number 58, for the entries in column (3), the entries Unglazed Vitrified Tiles (whether polished or not) or Glazed Tiles shall be substituted;...

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Notification No. 49/2016-Central Excise (N.T.), Dated: 31.12.2016

Notification No. 49/2016-Central Excise (N.T.), (31/12/2016)

1. In the said First Schedule, -(1) in Chapter 29, in heading 2937,- (i) tariff item 2937 31 00 and the entries relating thereto shall be omitted; (ii) against tariff item 2937 9011 for the entry in column (2), the entry “Epinephrine” shall be substituted;...

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CBEC amends 9 Excise duty notifications

Notification No. 37/2016- Central Excise (31/12/2016)

CBEC amends following 9 excise duty notifications namely- Notification No. 74/93-Central Excise , Notification 10/96- Central Excise, dated 23rd July,1996, Notification 49/2003-Central Excise...

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