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...
Commissioner of Customs (EP), Mumbai has brought to Board’s notice the Tribunal’s judgment in the case of M/s. Akai Impex Ltd. vs Commissioner of Customs, Mumbai [reported in 2003 (156) ELT 700 (Tri-Mumbai)]. In the said case, goods imported under the DEEC Scheme and cleared against advance licenses, without payment of duty, in terms of the provisions of Notification 204/92-Cus were sold by the importer without utilising the imported material in export production, as required in terms of the Notification conditions.
Kind attention is invited to the judgment dated 26-02-2002 of the Hon’ble Supreme Court in the case of CCE, Madurai vs T.V.S. Srichakra Ltd. and the judgment dated 27-02-2002 in the case of CCE, Delhi Vs Maruti Udyog Ltd. [2002 (141) ELT 3 (SC)]. Vide the said judgment, appeals filed by the Department were dismissed by the Hon’ble Supreme Court, upholding that the sale price realised by the assessee is to be regarded as inclusive of excise duty and therefore, in arriving at the excisable value of the goods
In exercise of the powers conferred by clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act,1944 (1 of 1944), the Central Government hereby specifies Manikanchan Special Economic Zone at Salt Lake as a special economic zone
In exercise of the powers conferred by clause (iii) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1of 1944), the Central Government hereby specifies Boranada Special Economic Zone at Jodhpur, in the State of Rajasthan, as a special economic zone
I have been directed to enclose copy of the Hon’ble Supreme Court order dtd. 7th July, 2003 in CA Nos. 4151-4157/2001in the case of CC, Kolkata Vs M/s. Grand Prime Ltd. & Ors [reported in 2001 (137) ELT 795 (Tri-Kolkata)].
I am directed to refer to the notifications 69/2003-CE (NT) to 73/2003-CE (NT) all dated 15th September, 2003 on the subject cited above and to say that as a measure towards simplification of indirect tax procedures with the objective of reducing the complexities and the transaction cost, the monthly/ quarterly returns to be filed by the manufacturer of excisable goods have been reduced to a unified , single and a simplified one page return.
Attention is invited to Board’s Circular No.710/26/2003-CX dated 23rd April 2002 issued from F.No.390/198(M-2)/2002-JC wherein field formations were sensitized on the need to remove the deficiencies and inadequacies in the manner of filing departmental Appeals. As you are aware, an Expert Group under the Chairmanship Shri R.K. Tiwari, Chief Commissioner of Customs & Central Excise,
In this case M/s Elephanta Oil and Industries Ltd., Bombay (M/s Jain Shudh Vanaspati) had imported inedible Beef Tallow from Singapore and submitted bills of entry dated 16th June and 1st July 1983 and claimed clearance against licence dated 29.6.1981. By the time the goods were imported, a Public Notice No. 29/81 dated 5.6.1981 had already been issued putting beef tallow in the canalized items list and not permitting the same under O.G.L. items. Collector of Customs,
In exercise of the powers conferred by sub-rule (6) of rule 7 of the CENVAT Credit Rules,2002, the Central Board of Excise and Customs hereby specifies the following form for the quarterly return for the registered dealers for the purposes of the said rule
In exercise of the powers conferred by sub-rule (3) of rule 17 of the Central Excise Rules, 2002, and in supercession of the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 49/2001-Central Excise (N.T.), dated the 26th June 2001, published vide G.S.R.478 (E), dated the 26th June 2001
