Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...
Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...
Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
Notification No 12 /2010 Central Excise (N.T.) – Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 24/2005-Central Excise (N.T.) published in the Gazette of India,
Section 35A(3) of the Central Excise Act, 1944 / Section 128A(3) of the Customs Act, 1962 as it existed before 11.5.2001 provided that Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling decision or order appealed against or may refer the case back to the adjudicating authority with such direction as he may think fit for a fresh adjudication or decision as the case may be, after taking additional evidence, if necessary.
:This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small scale exemption under Notification No. 8/2003-CE dated 01.03.2003 but also to the units who are eligible to avail the benefit under the said Notification. In this Article we intend to take a deeper look at definition of “eligible units” and analyze the same.
The effect of the Notification is that the officers at the level of Superintendents and above of the Customs & Central Excise department are empowered for entry, search and seizure only at the premises registered under the Central Excise & Customs. Therefore, officers are not empowered to enter, search etc. for premises which are not registered with the department for carrying out any act under the COTP Act, 2003.
The matter has been examined. Board is of the view that extension of the facility of export warehousing to Gautam Budh Nagar district in the state of Uttar Pradesh and Nagpur district in the state of Maharashtra would facilitate the trade and industry. Accordingly, it is decided to amend paragraph 2(2) of the said Circular dated 29.6.2001 to include Gautam Budh Nagar district in the state of Uttar Pradesh and Nagpur district in the state of Maharashtra.
It has been brought to the notice of the Board that Hon’ble High Court of Himachal Pradesh in the case of Indo Farm Tractors & Motors Ltd. V/s UOI [2008(222) ELT184 (HP)], has held that Automobile Cess Rules are not applicable for imposition of cess on tractors. The said judgement was upheld by the Hon’ble Supreme Court in CWP No. 895/2005. Subsequent to the said judgement, some of the manufacturers have stopped paying cess on the tractors manufactured by them.
WHEN section 11A(2B) of the CEA, 1944 made its appearance in the statute by the Finance Act, 2001 it came as a whiff of fresh air for assessees who had not paid, short paid, short levied/paid any duty of excise. The provision allowed a manufacturer to pay such un-paid Central Excise duty along with interest under section 11AB of the CEA, 1944 and inform the Central Excise officer who after being satisfied of this ascertainment lets go of the formality of issuance of the show cause notice in respect of the duty so paid .
All the Excise duty Notification including Tariff and Non Tariff issued by Custom department in respect of budget proposals/provisions in Union Budget 2010-11. Read our earlier Post on Major Amendment in Excise Duty made in Budget 2010-11 at the Link given below:- Budget 2010-11: Major Amendment in Central Excise Duty. . Notifications are as given below: – Please click the Notification No. to view the Notification.
Outright exemption from special additional duty provided to goods imported in a pre-packaged form for retail sale. This would also cover mobile phones, watches and ready-made garments even when they are not imported in pre-packaged form. The refund-based exemption is also being retained for cases not covered by the new dispensation.
Project import status at a concessional customs duty of 5 per cent with full exemption from service tax to the initial setting up and expansion of Cold storage, cold room including farm pre-coolers for preservation or storage of agriculture and related sectors produce; and Processing units for such produce;
