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. 563/59/2000-CX I am directed to say that in relation to production and marketing of LPG (Liquified Petroleum Gas) in packed form for Domestic use, disputes have been persisting for quite some time between the Department and the assesses as to the price to be adopted for assessment purposes. L.P.G. is obtained in Petroleum Refinery or in Gas Extraction Plant of oil fractionators, and the marketing companies in the public sector handle the supply and distribution of LPG in packed cylinders for domestic consumers and also in bulk or in packed cylinders for industrial consumers.
Circular No. 562/58/2000-CX Notification No.5/98-CE dt.2.6.98, at serial No.27, prescribes a rate of duty of 10% for kerosene. Kerosene has been defined as “kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil land white spirit) which has a smoking point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of India Standards Specification ISI: 1448(p-31) 1968 as in force for the time being)”
Circular No. 561/57/2000-CX I am directed to invite your attention to Board’s Circular No. 30/88- CX- 3 dated 7.12.88 and 32/90 -CX-3 dated 28th June, 90, wherein it was clarified that vulcanization solution or rubber solution was classifiable under Heading No. 40.05 of the Central Excise Tariff.
Circular No. 560/56/2000-CX I am directed to invite your attention to Board’s Circular No. 413/46/98-CX., dated 6-8-1998 [See 1998 (102) E.L.T. (T31)] issued from F. No. 390/120/98-JC requiring the Commissioners to themselves examine the authorisation letters issued by them so that there is no occasion for CEGAT to dismiss the revenue appeals on technical ground. In spite of the above, it has come to the notice of Board that departmental appeals continue to be dismissed on the ground that there was no proper authorisation by the concerned Commissioner.
Circular No. 559/55/2000-CX M/s. Surya Roshni Ltd. situated in jurisdiction of C.C.E., Meerut-II is engaged in the manufacture of electric bulbs and tubes. The bulbs and tubes are sold FOR Destination. The price charged includes 2% towards transit risk insurance. For the purpose of the determination of the assessable value of bulbs and tubes, the assessee claimed a deduction on account of equalised freight based on the aggregate of transportation charges, insurance charges, octroi and taxes.
Circular No. 558/54/2000-CX I am directed to enclose copy of Notification of Central; Board of Excise & Customs N0. 54/2000-Central Excise (N.T.) dated 22.11.2000 on the above subject. The Board further directs that references to the authority “Directorate Gerneral of Anti-Evasion” in any decisions, orders, letters, instructions or circulars issued/made under Central Excise Act, 1944 (1 of 1944), and the rules made thereunder or otherwise, by the Board, unless the context otherwise requires,
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with rule 4 of the Central Excise Rules, 1944, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Central Board of Excise and Customs No.215/86-Central Excise
Whereas the Central Government had imposed a concessional rate of excise duty of Rupees 3100 per metric tonne on trimmed or untrimmed sheets or circles of copper, falling under heading No. 74.09 of the First Schedule to the Central Excise Tariff Act, 1985 (6 of 1986) (hereinafter referred to as the said Tariff Act) intended for use in the manufacture of handicrafts or utensils
section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.
F.No.B-10/2/2000-TRU I am directed to say that the scheme of assessment under section 4A of the Central Excise Act, 1944, has been extended to 16 more commodities. Notification No. 52/2000(NT) dated 16th November, 2000 has been issued in this regard.
