The said Circular was quashed by the Hon’ble High Court of Delhi side its order dated 21. l l .2003 holding that these processes would not amcunt to manufacture. Department’s appeal filed against Delhi High Court Order b.as been dismissed by Hon ‘ b1e Supreme Court.
(3) that if the importer does not claim exemption from the additional duty leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken for computation of the net duty saved for the purpose of fixation of export obligation provided the Cenvat credit of additional duty paid has not been taken
Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.21/2002-Customs, dated the 1st March, 2002.
The principal notification No. 42/2001-CE(NT) dated 26th June, 2001 was published in the Gazette of India Extraordinary, vide number G.S.R. 471(E), dated the 26th June, 2001 and was last amended vide notification No. 32/2004-Central Excise (N.T.), dated the 29thOctober, 2004, vide number G.S.R. 719(E), dated the 29th October, 2004
Notification No. 14/2005-Central Excise (N.T.) New Delhi, dated the 1st March, 2005. G.S.R. (E).- In exercise of the powers conferred by sub-rule (2) of rule 9 read with rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs, on being satisfied that it is necessary and expedient in the public […]
In exercise of the powers conferred by sub-section (2) of Section 14 of the Customs Act, 1962, (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2001-Cus (N.T.), dated, the 3rd August 2001, namely.
Notification No. 13/2005 – Central Excise (N.T.) Dated the 1st March, 2005 G.S.R. (E).– In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the […]
12AA. Job work in article of jewellery.-(1) Notwithstanding any thing contained in these rules, every person (not being an export-oriented unit or a unit located in special economic zone) who gets article of jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Tariff Act)
Central Government, on 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 of Revenue) No. 13/2002- Central Excise (N.T.), dated the 1st March, 2002, which was published in the Gazette of India, Extraordinary vide number G.S.R. 152 (E), dated the 1st March,2002, namely:-
Notification No. 8/2005-Service Tax New Delhi, dated 1st March, 2005, 10 Phalguna, 1926 (Saka) G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public […]
