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.542/38/2000-CX I am directed to say that consequent upon the amendment in Central Excise Rules with effect from 1.4.2000 allowing the Central Excise assessees to pay duty on fortnightly basis instead of payments consignment-wise, it became essential to review the format of Returns being submitted by assessees. Notification No. 48/2000-CX (NT) dated 18th August, 2000 has since been issued whereby new RT-12 Form has been prescribed, in place of the existing RT-3/RT-3 (modified) and RT-12 Forms.
G.S.R. (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944
F.No. 345/7/2000-TRU It is directed to draw your attention to the recent amendments made in the Central Excise Rules, 1944 allowing the assessees to discharge their duty liability on fortnightly basis. Representations have been received in this regard, whereby some of the assessees have expressed their desire to continue to pay the excise duty on consignment basis.
Circular No. 541/37/2000-CX The Tribunal vide Final order No.39/2000-D dated 4.1.2000 reported in 2000 (38) RLT 170 (CEGAT) in the case of Guru Overseas Pvt. Ltd. Vs. CCE, Delhi had decided that the car seat covers – whether of “Leather” or “Textile” are accessories and classifiable under Chapter sub-heading 8708.00.
G.S.R. 660(E) In pursuance of sub-rule (2) of rule 49 and rule 139 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 266/67-Central Excise
Circular No. 511/7/2000-CX It is directed to invite your attention to Board’s Circular No. 6/89 dated 23rd June, 1989 issued from F.No. 15C/33/86-CX.1 circulating the opinion dated 6th May, 1989 of the then Attorney General of India on the subject mentioned above.+
G.S.R. (E) – 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 exempts excisable goods, namely, cement falling under sub-heading No.2502.29 and steel falling under sub-heading No.7214.90 of the First Schedule to the Central Excise Tariff Act, 1985.
Circular No. 540/36/2000-CX Section II A of the Central Excise Act has been amended by clause 97 of the Finance Act, 2000. By the clause (97 (b), time limit to serve notice on persons in clause where duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded has been increased from 6 months to 1 year. finance Act, 2000 has come into force w.e.f. 12-5-2000.
Circular No. 539/35/2000-CX Your attention is invited to the DO letter F.No. 385/62/99/JC/2000 dated 17.2.2000 from Shri P.N. Malhotra, Member (L&J) and addressed to all Chief Commissioners of Customs and Central Excise. Through the said letter, Board had informed the Chief Commissioners about the out-come of our SLP and related CAs on the question whether the principles of unjust enrichment would be applicable in respect of cases of refund of duty paid on imported raw-materials even if captively consumed in the manufacture of final product.
Circular No. 538/34/2000-CX Please refer to the Board”s instruction contained in its circular No. 313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 wherein it had been stated that the jurisdictional Commissioner would be primarily responsible for examining each and every order for filling Civil Appeal or Reference Application, as the case may be and if the Commissioner feels that a Civil Appeal under Section 35L/130 E is to be filed against a particular CEGAT Order relating to rate of duty
