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...
Circular No.604/41/2001-CX I am directed to say that doubts still persist about instructions contained in Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from 1.9.2001) notwithstanding instructions contained in Circular No. 602/39 /2001-CX dated 21.11.2001.
Circular No.603/40/2001-CX I am directed to say that doubts have arisen whether it is the body-builder who is required to furnish a bond for receipt of chassis for body-building thereon and export or the manufacturer of chassis, who sends the chassis for building body and exports the vehicles, may furnish the bond under the provisions of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
Circular No. 602/39/2001-CX I am directed to say that representations have been received in the Board to allow merchant exporters to get export goods manufactured by another manufacturer/ processor under claim of rebate on duty paid on inputs under Notification No. 41/2001-Central Excise (N.T.) dated 26th June, 2001 on the lines of Circular No.164/75/95-CX dated 18.12.95 and modify Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from 1.9.2001).
Circular No.601/38/2001-CX I am directed to refer to Board’s Circular No.237/71/96-CX dated 12.8.96 and 315/31/97-CX dated 23.5.97 issued from F.No.126/1/96-CX.3 wherein it has been held that Ready Mix Concrete (RMC) falls under heading 38.23.
Circular No. 600/37/2001-CX I am directed to invite reference to the judgment of Hon’ble High Court of Gujarat in the case of M/s. Krishna Chemicals, Ahmedabad, passed on 22.11.2000. The Hon’ble High Court has interpreted Notification No.16/94-CE(NT) dated 30.3.94 and held that the gate passes issued prior to 1.4.94 but endorsed thereafter would be valid documents for availment of credit,
I am directed to say that erstwhile rule 57CC(1) of the Central Excise Rules, 1944 provides for payment of an amount equal to 8% of the total price (excluding sales tax etc. paid on such goods) of the exempted final product by the manufacturers who manufacture both dutiable and exempted final products without maintaining a separate account for inputs, on which credit has been availed. It has been reported that certain manufacturers are realising the amount so paid under said Rule 57CC from their buyers by showing it separately in the invoices. Doubts have been expressed as to whether the amount so realised by the manufacturers represents Central Excise duty and whether this amount has to be paid to the credit of Central Government under the provisions of section 11D of Central Excise Act, 1944.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/2001-Central Excise, dated the 28th June, 2001 [G.S.R. 490 (E), dated the 28th June, 2001] and was last amended vide notification No. 41/2001-Central Excise, dated the 21st September, 2001[G.S.R. 683 (E), dated the 21st September, 2000.
Circular No.598/35/2001-CX I am directed to say that the Board has decided that all audits by Central Excise Officers shall be conducted under EA-2000 using new Audit Manual, Standard Audit Programme [As contained in Audit Manual as on 1st September, 2001) and Working Papers. The traditional audit using old Audit Manual [1998 Edition] will be phased out. Thus there will be only one type of audit with effect from 1st January, 2002. 2.
The principal notification 126/94-Central Excise, dated the 2nd September, 1994 was issued on 2nd September, 1994 vide G.S.R. 667(E), dated 2nd Sep, 94 and was last amended by notification number 29/2001-Central Excise, dated the 18th May, 2000, issued vide G.S.R. 378 (E), dated 18th May, 2000
Circular No. 597/34/2001-CX It has come to the notice of the Board that in a number of cases, the Commissioners of Customs & Central Excise have been filing applications before the CEGAT for out of turn hearing. However, it has been brought to Board’s notice that in most of the cases, these applications do not mention any reason for seeking an early hearing, and as a result, these applications for early hearing are being dismissed by the Tribunal.
