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 : Central Excise Notification 20/2024 revises duty rate to Rs. 2100 per tonne effective from August 17, 2024, under the Central Exci...
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...
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby makes the following amendment in the Notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 42/2001-Central Excise (NT), dated the 26th June, 2001
Circular No. 611/2/2002-CX I am directed to invite your attention to Board’s 37B order No. 40/2/95-CX, dated 27-7-1995 [1995 (79) E.L.T. T76] which clarifies that the addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to ‘manufacture’ within the meaning of Section 2(f) of the CETA, 1985,
he principal notification No. 3/2001-Central Excise, dated the 1st March, 2001 was published in the Gazette of India, Extraordinary vide G.S.R. 128 (E), dated the 1st March, 2001 and was last amended by notification No. 48/2001-Central Excise, dated the 10th October, 2001 [G.S.R.770(E), dated the 10th October, 2001.
Therefore, in exercise of the powers conferred by clause (b) of sub-section (1) of section 3 of the said Central Excise Tariff Act as substituted by the Central Excise Tariff (Amendment) Ordinance, 2002 (1 of 2002), the Central Government, hereby directs that the First Schedule and the Second Schedule of the said Central Excise Tariff Act shall be amended in the following manner.
Circular No.610/1/2002-CX I am directed to refer to the Central Excise Manual, which has been issued by the Board on 31.8.2001and Board’s circular No.586/23/2001 -CX dated the 12th September 2001 wherein the facility of storage of non-duty paid goods outside factory premise was extended to Sugar only.
Circular No.609/46/2001-CX I am directed to refer to the correspondence resting with Board’s letter. No. 13/5/96/CX.I dated 4.6.96 and 11.9.98 (Copies enclosed) on the above subject. Board have clarified that plastic tube in running length are correctly classifiable under heading 39.17. However representations have been received from the Trade that in some cases the plastic tubes cut to size for use in refills are only produced and plastic tubes in running length do not come into existence at any intermediate stage as the process is a continuous one.
Circular No.608/45/2001-CX I am directed to refer to the New Central Excise Manual released on 1.9.2001 and Board’s Circular No. 586/23/2001-CX dated 12.9.2001 wherein it is directed that Merchant Exporters, other than the Status holders (Super Star Trading House, Star Trading House, Trading House and Export House), have to, along with the bond executed for purposes of exports, furnish a security of 25% of bond amount
Circular No. 607/44/2001-CX I am directed to say that doubts have arisen whether, as per Rule 16 of Central Excise (No.2) Rules 2001, goods manufactured only by same manufacturer can be brought into the factory for refining, repair, re-making etc. The Board has also received representations from trade, especially the transformer manufacturers in this regard stating that they are no longer allowed to bring in duty paid transformers for repairs
Circular No.606/43/2001-CX I am directed to invite reference to the Board’s Circular No. 555/51/2000-CX (F.No. 4/3/2001 -CX.I) dated 19.10.2000 on the above-mentioned subject modifying our earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000 is here by rescinded.
Circular No.605/42/2001-CX The board has examined the matter. It is clarified that notification No. 42/2001-CE(N.T.) dated 26.6.2001 [effective from 1.7.2001] allows export of ‘all excisable goods’ without payment of duty. It includes all excisable goods supplied as ship’s stores for consumption on board a vessel bound for any foreign port [including fuel for bunker], but does not include mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 exported as stores for consumption of board on aircraft on foreign run.
