Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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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. 495/61/99-CX-3 It has been brought to the notice of the Board that field formations are demanding duty on the compound preparation arising during the course of manufacture of Agarbathi classifying them under heading 3302.90 of the Central Excise Tariff as odoriferous compound.
Circular No. 494/60/99-CX A reference is invited to CEGAT Final Order No. C-II/2999/98/WRB, dated 28-12-1998 passed by West Regional Bench, Mumbai in the case of Reliance Industries Ltd. v. Commissioner of Customs, Mumbai reported at 1999 (108) E.L.T. 236 (Tribunal). The brief issue involved in this case was whether Dowtherm Heat Transfer medium, required for heat transfer application in the plant can be treated as “material” for manufacture of the Polyester Staple Fibre / Polyester Filament yarn and entitled for duty exemption under Notification No. 116/88-Cus. dated 29/3/1988
Circular No. 493/59/99-CX-6 I am directed to say that Ministry of Finance, in consultation with the Ministry of Commerce, has decided that all persons dealing with various regulatory agencies, such as the Central Excise and Customs Department (including Service Tax Administration), Income tax Department, Offices of Director General of Foreign Trade etc. should be identified with reference to a common identification number.
Circular No. 492/58/99-CX I am directed to say that doubts have been raised as regards charging of excise duty with references to maximum retail price under section 4 A in respect of “multi-piece packages”, on the basis of claim made by certain manufacturers that there is no statutory requirement for declaration of retail sale price on such packages under Standards of Weights and Measures Act, 1976 or any rules made there under.
Circular No. 491/57/99-CX In regard to introduction of this new system, the Director General of Anti-Evasion, who is a member of the Co-operative Working Group of the Central Excise Projects, has already addressed all Chief Commissioners and Commissioners demi officially vide letter D.O. No. DGAE/CIDA/III/99 dated 6th October 1999 outlining the background and the actions required to be taken by the commissioners and other officers. The same should be followed scrupulously to the extent they are not inconsistent to the decisions and guidelines of the board, contained in this Circular.
Circular No. 490/56/99-CX I am directed to say that representations have been received by the Board that in some Commissionerates, the credit of Additional Duty of Customs paid on the goods (other than Capital Goods) classified under Heading 98.01 of the Customs Tariff imported under Project Import Regulations, 1986 has been restricted to 75% on the ground that Rule 57Q(3) restricts the admissible credit in such cases to the extent of 75% only. They have requested that the credit in respect of raw material,
Circular No. 489/55/99-CX I am directed to say after the imposition of Central Excise duty @ Rs. 2 per Kg. on bulk tea, problem of granting of rebate to the merchant exporters has arisen, especially those who purchased the tea from the market or in public auction and export after blending/packaging the same. The problem has now been sorted out by declaration of All Industry Rate of Drawback under sub-serial Number 0921 @Rs. 2 per Kg. (All Central Excise) [to the extent of in digenous proportion] with effect from 1-6-1999, prospectively.
Circular No. 488/54/99-JC Please refer to the various instructions issued by the Board from time to time particularly Circular No. 313/29/97-CX, dated 6-5-1997, Circular No. 319/35/97-CX, dated 27-6-1997 [See 1997 (93) E.L.T. T31] and Circular No. 476/42/99-CX, dated 3-8-1999 [See 1999 (112) E.L.T. T7].
Circular No. 487/53/99-CX I am directed to say that it has been brought to the notice of the Board that rebate claims in respect of duty paid on processed textile fabric used as material for manufacture of made-up (export goods) are being denied on the ground(s) that the claimants did not follow the prescribed procedure for export under claim for rebate of duty on excisable materials in terms of rule 12(1)(b) read with notification No. 42/94-CE(NT) dated 22.9.94 as amended [AR-5 procedure] – such as, in some cases no declaration was given
Circular No. 486/52/99-CX I am directed to say that the practical difficulties in the accounting system on the question of Excess/shortages noticed at the stockyards/depots of Integrated Steel Plants have been brought to the notice of the Board. The issue also came up for discussion in a meeting of the Committee on Disputes (CoD) in the Cabinet Secretariat,
