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...
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Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
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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. 443/9/99-CX It has been brought to the notice of the Board that cess is not being collected on “Instant Tea” under the provisions of the Tea Act, 1953 resulting into various Audit Objections.
Circular No. 442/8/99-CX I am directed to refer to Notification No. 8/97-CE dated 1.3.97 which exempts the finished products, rejects and waste or scrap, produced of manufactured in a 100% EOU or FTZ wholly from raw-materials produced or manufactured in India, and allowed to be sold in India, from so much of duty of excise leviable thereon under Section 3 of the Central Excise Act on like goods produced or manufactured in India other than in 100% EOU or a FTZ ,
Circular No. 441/7/99-CX I am directed to refer to Notification No. 7/99-CE(NT) dated 9/2/1999 issued to amend Modvat Rules. The aforesaid notification has been issued to insert sub-rule (11) in Rule 57G and sub-rule(13) in Rule 57T of the Central Excise Rules, 1944 so as to empower the Assistant commissioner of Central Excise having jurisdiction over the factory of the manufacturer to allow credit of duty paid on inputs/capital goods ignoring minor procedural lapses in falling the declaration or the invoice/document based on which credit is to be taken.
Circular No. 440/06/99-CX I am directed to say that the Annual Budget of the Central Government for the Financial Year 1999-2000 is likely to be presented to Parliament on the 27th February, 1999 at 11 AM. Notification No. 8/99-Central Excise (NT) dated 10th February has been issued to amend rule 100G and rule 224 of the Central Excise Rules, 1944 consequent to the decision of the Government to change the time of the presentation of this Budget from 5.00 PM to 11.00 AM.
Notification under Sections 13, 14, 19, 21, 28 and Excise Rules 201, 202 – In exercise of the powers conferred under the provisions of the Central Excise Act, 1944 (1 of 1944) and the Central Excise Rules, 1944 specified under column (2) of the Table below and in supersession of notification of the Government of India in the Ministry of Finance, Department of Revenue No. 102/57-C.E.
Circular No. 439/5/99-CX I am directed to say that it has come to the notice of the Board that doubt still persists in the classification of the “soft drink concentrate”. However, it is felt that after the introduction of a specific entry at sub-heading 2108.10 as preparation of lemonades or other beverages intended for use in the manufacture of aerated Water”, there should not be any doubt as regard to classification of these products.
Circular No. 438/4/99-CX The Central Board of Excise and Customs had issued instructions on the above subject vide Circular No. 80/88/94-CX.8 dated 21.11.94. Para 4.2 of the said circular provides that Chief Account Officer (CAO) shall complete checking of credit entries in PLAs from the original treasury documents (Original copy of TR-6) received from the PAO within 15 days from the receipt of said documents from the Range Officer.
Circular No. 437/03/99-CX With the introduction of Selective Audit, it is imperative to provide professional edge and necessary expertise to the Internal Audit System of the Commissionerates to ensure a systematic, scientific and in-depth auditing. The new Audit Manual, the New Audit System and the concept of “Audit Protocol” are at advanced stages of formulation/ development for being incorporated in the functioning of Central Excise Department.
Circular No. 436/02/99-CX I am directed to say that in the context of Self Assessment and Selective Audit Systems which are currently being followed in the Central Excise . It is imperative to have substantially increased participation of the senior officers in the work of audit. Test audit is also being undertaken on the basis of the New Draft Audit Manual and Draft Audit Programme. In this regard, attention is drawn to Parts (4) (iii) of Part-I of the Central Excise Audit Manual
Circular No. 435/1/99-CX As directed by the Delhi High Court, the Board has reconsidered the Circular No. 335/71/97-CX. dated 18.11.97 in the light of the CEGAT judgement dated 13.2.98 in the case of Mahindra & Mahindra Ltd. v. CCE, Bombay [1998(103) ELT 606 (T)].
