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. 355/71-CX The question of inclusion of after-sale service expenses in the assessable value has since long been settled after the Supreme Court judgement in the case of Bombay Tyre International. However, a doubt has now been raised relating to the inclusion of expenses of pre-delivery inspection (PDS) and three initial services performed free of cost during initial usage of the vehicle by dealers in the assessable value of motor vehicle
Circular No. 354/70/97-CX It has been brought to the notice of the Board that there are inordinate delays in acceptance of proof of export where goods are exported through an Inland Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed receipt/ non-receipt of the Transference Copies from the Customs formations at the port of exit. This causes delay in getting rebate claims or in fulfilment of conditions of bonds executed for exports without payment of duty. In many cases
Circular No. 353/69/97-CX I am directed to say that Board vide its Circular No. 6/86-CX.4 dated 25.09.1986 had issued certain clarifications regarding the classification of various parts and accessories of refrigerating and air-conditioning machinery and appliances to enable the field formations to eliminate divergence in the practice of assessments of these products. In the said Circular, general guidelines were given for determining the classification of various parts and accessories of refrigerating
Circular No. 352/68/97-CX Your attention is invited to Board”s Circular No. 24/91-CX-8 dated 1st July, 1991 which prescribes issuance of pre-authenticated CT-3 form booklet to 100% EOU”s for obtaining raw material free of duty as and when required without seeking permission from the Central Excise Authorities every time. It has been brought to the notice of the Board inspite of these instructions the facility of pre-authenticated CT-3 forms is generally denied to the EOU”s.
Circular No. 351/67/97-CX Representations have been received by the Board that in some Commissionerates the credit of additional duty of Customs paid on the capital goods (classified under heading 98.01 of the Customs Tariff), 1986
Circular NO. 350/66/97-CX A point was raised in the 36th Customs and Central Excise Advisory Council Meeting held on 10th January, 1997 that the Central Excise officers take undue time in deciding show-cause-notices, wherein replies are already furnished by the assessees in context of Modvat Credit case. Ordinarily, when a show-cause-notice is issued to the assessee, the utilization of the credit to the extent of the amount specified in the show-causes under financial hardships to the assessee is those cases wherein Modvat Credit is found admissible to the assessees on adjudication.
Circular No. 349/65/97-CX The Board has observed with concern that some of the Commissioners are not yet observing the Board”s instructions contained in Board Circular No. 313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 as well as Circular No. 332/48/97-CX (F.No. 390/107/97-CX) dated 9.9.97. Copies of these circulars with enclosure of Law Ministry letter No. 34(6)-97-IWSU dated 12.5.971 are enclosed for ready reference.
Circular No. 348/64/97-CX I am directed to say that certain doubts have been raised regarding the proper classification of bulk insecticides, pesticides and other similar chemicals. Some of the associations have pointed out that there is no uniformity in the practice of assessment and in some commissionerates, excise duty is being charted @ 18% whereas in other places, such bulk pesticide chemicals are classified under heading No. 38.08 of the Central Excise Tariff.
Circular No. 347/63/97-CX Please refer to the Board”s instructions issued vide D.O.E. No. 389/934- 39/91-JC dated 11.8.92 containing revised instructions on scrutiny of O-in-O, appellate orders etc., copy of which is enclosed1 herewith for ready reference. In these instructions, it was desired, inter alia, that copies of O-in-Original passed by Collectors were to be reviewed by the Principal Collectors and the same were not to be endorsed to the Board directly. Similarly O-in-A passed by the Collectors (A) were also not required to be sent to the Board.
Circular No. 346/62/97-CX It has been brought to the notice of the Board that there are delays in acceptance of bond furnished by an exporter under Rule 13 of Rule 14 of the Central Excise Rules, 1944 which adversely affect their export schedule. It has been emphasized time and again that the exports should be given top priority and the best possible facilitation measures should be taken to promote exports.
