Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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Tractors having engine capacity less than 1800 CC are not liable to such cess. Appellants are engaged in manufacture of both type of tractors and were using common inputs without maintaining separate accounts for receipt and consumption of these inputs. Invoking the provisions of Rule 6 (3) (b) of Cenvat Credit Rules, 2004 proceedings were initiated against the appellant to recover 10% of value of the exempted tractors.
It was held that in case of clandestine clearance of goods, wherein the Revenue has discharged the burden of corroborating, establishing clandestine clearance of dutiable items from the appellant’s unit and wherein the appellant is merely contesting the duty demand and penalty on the ground that the detailed further investigation regarding raw materials procurement, transport of such raw materials etc.
It was held that the assessee should produce corroborative evidence to establish that the inputs/Capital goods are used in the process of manufacturing and accordingly the CENVAT credit should be allowed.
It was held that for claiming the exemption of excise duty on ayurvedic product, there is no condition that the product to be sold exclusively in the name mentioned in the textbooks. The mention of the house name/ brand-name cannot lead to the conclusion that these products are not sold in the name specified in Ayurvedic text and accordingly exemption is applicable.
It was held that the activity of placing various food items, prepared by the appellants as well as various bought out readymade items, in a tray either at the time of placing the tray in the trolley or at the time of serving the passengers on board does not amount to manufacture of a new commodity as contemplated under section 2 (f) of Central Excise Act, 1944 and accordingly the excise duty cannot be demanded on the total value of manufactured and bought products placed in the tray.
In order to be eligible to the concessional rate of duty of 1%, the articles of jewellery shall be manufactured from inputs or capital goods on which appropriate duty of excise leviable has been paid. Appropriate duty includes nil duty also. On failing to prove it, the duty at tariff rate i.e. 12.5% shall apply.
The Central Government has , by Circular No. 1026/14/2016-CX dated 23rd April, 2016, extended the time limit for taking Central Excise registration of an establishment by a jeweller up to 01.07.2016. However, the liability for payment of Central Excise duty is with effect from 1st March, 2016. The assessee jewellers may make the payment of Excise Duty for the months of March, 2016, April, 2016 and May, 2016 along with the payment of Excise Duty for the month of June, 2016.
It has been brought to notice that Customs officers are insisting on registration documents from importers on products which do not fall under the purview of the Legal Metrology Act, 2009 and rules made thereunder. Insistence on such documents has been reported to cause undue delay in the clearance of such consignments.
(1) There shall be constituted a Service known as the Indian Revenue Service (Customs and Central Excise) Group ‘A’ consisting of persons appointed to the Service under rule 5. (2) All the posts included in the Service shall be classified as Group ‘A’ posts.
It has come to the notice of the Board that in a number of cases where O.As/WPs/SLPS were filed before the Courts/CATs against the Departments, there have been inordinate delays in filing counter replies especially in those cases where the jurisdictional CCs/DGs have not been made respondents. This has led to adverse orders and indictments from the Courts/Tribunal and imposition of fines on the department.
