central excise act

Circular No. 941/02/2011-CX, New Delhi,   14th February, 2011 Subject: – Clarification regarding excisability of Bagasse prior to the budget of 2008– reg Attention is invited to Board’s circular No. 904/24/09-CX dated 28.10.2009 wherein the field formations were directed to keep the cases of the excisability of bagasse for the period prior to the budgetary changes [...] Full Article

Section 4A of the Central Excise Act, 1944 – Valuation of excisable goods with reference to retail sale price – Abatement provisions extended to packaged or canned software – Corrigendum to Notification No. 30/2010-CE(NT), dated 21-12-2010 CORRIGENDUM NOTIFICATION NO. G.S.R. 6(E), DATED 6-1-2011 In the notification of the Government of India in the Ministry of [...] Full Article

Circular No.  940/01/2011-CX, New Delhi, dated the 14th January, 2011 Subject: Application of provisions of Section 5A(1A) of the Central Excise Act, 1944-reg. Attention is invited to Board’s circular No. 937/27/2010-CX dated 26.11.10 issued from F.No.52/1/2009-CX1 (Pt.), wherein based on the opinion of the Law Ministry, it was clarified that in view of the specific [...] Full Article

Can any adjustment of tax liability be made by an assessee on his own, in cases when Service Tax has been paid in excess? i. Yes. Where an assessee has paid Service Tax to the credit of the Government in respect of a taxable service, which is not s Full Article

Conversion of tarpaulin into `tarpaulin made-ups' would not amount to manufacture u/s 2(f) of Central Excise Act Full Article

Circular No.  937/27/2010 – CX, Dated the     26th November, 2010 Sub: Application of provisions of section 5A (1A) of the Central Excise Act References had been received from the field formations as well as trade to clarify the ambiguity arising out of simultaneous prevalence of two exemption notifications namely 29/2004-CE dated 9.7.2004 as amended by [...] Full Article

Board vide its earlier circular No. 643/34/2002-CX dated 1-7-2002 had clarified that After-sale Service and Pre-delivery Inspection charges were liable to be included in the assessable value under Section 4 of the Central Excise Act 1944. Further vide circular No. 909/29/09-CX dated 11.12.2009, it was directed to transfer all the show cause notices issued on the above subject to call book pending the decision of the larger bench of CESTAT in the case of Maruti Udyog Lt.. Full Article

Notification No. 33/ 2010 -Central Excise, New Delhi, the 19th October, 2010 G.S.R. 845 (E). — In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 111 of Finance(No.2) Act,1998  ( 21 of 1998), sub-section (3) of section 133 [...] Full Article