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 : 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...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
Circular No. 527/23/2000-CX It is directed to draw your attention to Para 9.3 and Para 10.1 of Board’s Circular 81/91/94-CX dated 25th Novemeber, 1994 and 87/87/94-CX dated 26th December, 1994 respectively and to say that one of the requisite documents for aceptance of proof of export before sanctioning rebate or allowing credit in running bound account or discharging individual export bond is “atested copy / photocopy of the Shipping Bill ( export Promotion Copy )”.
In exercise of the powers conferred by sub-rule (4) of rule 57AE of the Central Excise Rules, 1944, the Central Government hereby prescribes the form of monthly return as given in the annexure
In exercise of the powers conferred by sub-rule (7) of rule 57AC of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 85/87-Central Excise, dated the 1st March, 1987 [G.S.R. 262 (E), dated the 1st March, 1987], the Central Government hereby directs that refund of credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards
Circular No. 526/22/2000-CX It is directed to invite your kind attention to the Supreme Court’s decision in Civil Appeal No. 7282/96 in the matter of M/s Sidhartha Tubes Ltd. Vs. CCE decided on 3rd November, 1999. The Apex Court vide this impugned order has dismissed party’s appeal with costs.
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
In exercise of the powers conferred by sub-rule (4) of rule 52AA of the Central Excise Rules, 1944 the Central Board of Excise and Customs hereby specifies the following details which an invoice issued by a registered person under said sub-rule (4) shall contain
Circular No. 525/21/2000-CX The Supreme Court in its order dated 2.11.99 in the Civil Appeal No. 10744-45/95 in the case of M/s Hindustan Sanitaryware and Industries Ltd and another Vs Commissioner of Customs Calcutta has finally settled the issue regarding this distinction sought to made between a “Spare part” and the component part. As may be observed, the Apex Court has approved the decision of the larger Bench of the Tribunal in the case of Jindal Strips Ltd. Vs CC, Bombay (1997) (94) ELT 234
Circular No. 524/20/2000-CX Please refer to your letter C.No. IV/16/303/99-CZO dated 7.1.2000 on the above subject and Board’s instructions issued vide F.No., 390/24/99-JC dated 30.3.99. Vide your letter you have drawn attention of the Board to the fact that Commissioner (A), Chennai after considering representations have issued orders asking the appellants to pre-deposit certain amount of duty without grant of personal hearing (reying on the Supreme Court’s decision in CA No. 3597 of 1995 dated 25.3.96 in the case of Union of India vs M/s Jesus Sales Corporation,
Circular No. 523/19/2000-CX It is directed to refer to the Hon’ble Supreme Court Order dated 4.2.2000 (Civil Appeal No.921 of 1992) in the case of UOI and others Vs.Solar Pesticide Pvt. Ltd. Reported in 2000 (116) ELT 401 (SC). The issue of applicability of unjust enrichment provision before granting refund under Section 27 of the Customs Act,1962 was decided by the Ho’ble Bombay High Court in the case of M/s Solar Pesticides Pvt.
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 directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue.
