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. 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,
Circular No. 485/51/99-CX I am directed to say that a doubt has arisen whether in cases where stenters were closed during the period from 16.12.98 to 27.2.99, duty should be paid first and abatement granted subsequently or abatement can be granted without insisting for payment of the duty first.
Circular No. 484/50/99-CX I am directed to draw your attention to Board”s Circular No. 284/118/96-CX dated 31.12.96 as modified by Board”s Circular No. 304/20/97-CX dated 18.3.97, whereas instructions were issued, inter-alia, that in case where bonds have to be furnished under rule 13 and 14,
Circular No. 483/49/99-CX I am directed to say that a doubt has arisen in respect of the formula prescribed under Notification No. 11/99-CE (N.T.) to No. 13/99-CE(N.T.) dated 16.2.99 and Notification No. 30/99-CE (N.T.) dated 11.5.99 for calculating rebate of excise duty paid on processed textile fabrics manufactured by independent processors to the extent that the formula in question does not take into consideration the abatement to be allowed
Circular No. 482/47/99-CX It has been brought to the notice of the Board that few commissionerates have issued trade notices making pre-printing of serial numbers on the invoices generated on computers mandatory, whereas in rest of the commissionerates such pre-printing of serial numbers is not mandatory. This has resulted into diverse practice.
Circular No. 481/47/99-CX I am directed to draw your attention to Board”s Circular No. 426/59/98-CX dated 12.10.98 regarding special facility of self-certification/self-sealing to large manufacturer-exporters and to say that difficulties are being experienced by such exporters in furnishing information ofspecific date and time of sealing/stuffing and clearance in the export plan in terms of para 4 of the above mentioned Circular.
Circular No. 480/46/99-CX Normally in all cases of closure of bank business due to strike by bank employees, the Public gets advance intimation either through the press, or otherwise. In all such cases, the Commissioner should issue suitable Trade Notice to assessee requiring them to make advance arrangements to deposit money into the banks and keep sufficient amounts in their P.L. As so that they do not face any difficulty in the clearance of the goods during period of the strike.
Circular No. 479/45/99-CX Doubts have been expressed as to whether fitting of duty paid parts and components of an air-conditioner in a car amounts to manufacture of a car-air-conditioner. It is observed that generally the auto garages are involved in this type of activity wherein they acquire from market individual parts and components of a car air-conditioner and fit the same in a car. The issue was earlier discussed in the Board”s Circular No. 21/88-CX.4
Circular No. 478/44/99-CX The Chief Departmental Representative, Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi have been making substantial efforts and we have not started putting not only the gist of the cases decided in CEGAT in favour of the Department at Delhi, but even at Chennai. Similar entry at Mumbai and Calcutta is also planned in the near future. Those CEGAT orders can be easily seen on their computers by all the Commissioners once hey see the CDR”s Website pages.
Circular No. 477/43/99-CX I am directed to say that it has been brought to the notice of the Board that there is non-uniformity in the practice with regard to determination of percentage of fly ash in the asbestos cement products for the purpose of eligibility of exemption under Notification No. 60/91 and succeeding notifications presently Notification No. 5/99 (S.No. 179). Some Commissionerates, reportedly have taken a view percentage of fly ash should be determined taking into account weight of all the raw materials including water used in the manufacture whether contained
