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. 452/18/99-CX I am directed to invite reference to Board”s Circular No. 410/43/98-CX dated 30.7.98 regarding finalization of pending assessments on the basis of orders issued by Central Board of Excise and Customs under Section 37B. It was clarified that an order issued under Section 37B has only prospective effect from the date of its issue, however, demands can be raised for the last six months under section 11A of Central Excise Act, 1944.
Circular No. 451/17/99-CX I am directed to say that the trade and industry has represented that often different duty-paid excisable goods manufactured in two different units of a manufacturer/management are required to be loaded in the same conveyance for delivery to the consignee. Under the present rule 173H(3), the Chief Commissioner is empowered to give such permission.
Circular No. 450/16/99-CX The Board has been perturbed with the increasing pendency of appeals including stay petitions with commissioners (Appeals). Since as per Board”s instructions issued in June, 1998 no coercive action for recovery of duty/penalty involved in the appeal is normally to be taken by field officers till the disposal of stay petitions by the Commissioners (Appeals), delay in disposal of such stay petitions comes in the way of recovery of Government”s legitimate duties.
the manufacturer maintains an account of the quantity of cement cleared in bulk from the factory, the quantity of the cement received at the declared bagging plant, and the cement cleared in bags from the bagging plant thereafte.
Circular No. 449/15/99-CX References have been received from the field formations regarding doubts on the dutiability of waste packages/containers used for packaging Modvatable inputs when cleared from the factory of manufacturer availing Modvat Credit. The doubt arose in view of conflicting judgments of CEGAT rendered in the case of M/s. West Coast Industrial Gases Ltd. v. CCE, cochin reported in 1996 (83) ELT (358 CEGAT and in the case of M/s IOL v. CCE reported in 1993 (68) ELT (624).
Circular No. 448/14/99-CX I am directed to refer to the provisions of Notification No. 56/98-Cus. dated 1.8.98 (earlier Notification No. 29/98 dated 2.6.98 and 34/98 dated 13.6.98). In terms of serial no. 12 of the table annexed to this notification and mutates mutandis, under the corresponding entries in the earlier notifications , all the goods falling within the first schedule to the Customs Tariff Act which are imported for sale as such, other than by way of high sea sale,
Circular No. 447/13/99-CX I am directed to say that on dismissal of Departments appeals by Supreme Court on 2.9.97 in the case of CCE v. M/s Ram Body Builders [1997 (94) ELT 442 (SC)], various references have been received for a clarification regarding the Department”s stand on classification of body built on duty paid chassis by the independent body builders
Circular No. 446/12/99-CX A dispute has been raised regarding classification of “Phenyl” manufactured by M/s. Bengal Chemicals & Pharmaceuticals Ltd., whether under sub-heading 3808.90 – as others or 3808.10 – as pesticide.
Circular No. 445/11/99-CX Your attention is drawn to the Para 7 of the Circular which specifies the procedure for examination of goods at the port/place of export in cases goods are cleared under the aforesaid special facility. Subsequently, the Customs Wing of the Board has issued a comprehensive Circular (no. 90/98 – Cus. IV dated 08.12.98) on the manner of examination at the port/place of export,
Circular No. 444/9/99-CX I am directed to draw your attention to Board”s Circular No. 5/83-CX.6 ( F.No. 210/29/81-CX.6) dated 10.3.83, wherein it has been directed, inter alia, that immediately on receipt of objection from the Accountant-General”s Audit Party, demand-cum-show-notice should be issued without any loss of time even if the Central Excise Officers do not agree with the Audit”s point of view and such demand-cum-show-cause-notice may be withdrawn where Department”s stand is ultimately accepted by the Accountant General”s Office and the objective is settled.
