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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Circular No. 701/17/2003-CX I am directed to say that representations have been received expressing doubt whether unutilized CENVAT Credit of Additional Duty of Excise levied under Additional Excise Duty (Goods of Special Importance) [AED(GSI)] Act, 1957 paid on the fabrics used for the manufacture and export of ready made garments can be refunded in terms of rule 5 of CENVAT Credit Rules, 2002( hereinafter referred as to the said rules). A view has been expressed that refund of such credit can not be granted as in the first place,
Whereas the Central Government is satisfied that a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on softy ice cream and non-alcoholic beverages dispensed through vending machines, falling under Chapters 20, 21 or 22 of the First Schedule to the Central Excise Tariff Act, 1985
The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R 127 (E) dated the 1st March, 2002 and was last amended by notification No. 18/2003-Central Excise, dated the 3rd March , 2003 (G.S.R 182 (E) dated the 3rd March 2003
In exercise of the powers conferred by sub-section(1) of section 5A of the Central Excise Act, 1944(1 of 1944), the 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 erstwhile Ministry of Finance ( Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely.
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 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the erstwhile Ministry of Finance.
he principal notification No. 28/2002-Central Excise, dated the 13th May, 2002 was published in the Gazette of India, vide number G.S.R 361 (E) dated the 13th May, 2002 and was last amended vide notification No.62/2002-central Excise, dated the 31st December, 2002 number G.S.R. 858(E), dated the 31st December, 2002.
For the purposes of this exemption appropriate duties of excise shall mean the duties of excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998), and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of2002), read with any relevant exemption notification for the time being in force.
rom so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods, where the manufacturer and the buyer are not related and the price is the sole consideration.
For the purposes of this notification, “bought leaf factory” means a factory which purchases not less than two-thirds of the green leaf processed by it in the preceding financial year from any grower who has a holding not exceeding ten hectares of land under cultivation of tea.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 136 of the Finance Act, 2001 (14 of 2001), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, petroleum oils and oils obtained from bituminous minerals, crude, produced either in the fields under the Production Sharing Contracts, specified in column.
