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 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 : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
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Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
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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...
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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. 315/31/97-CX I am directed to refer to Member (CX) s D.O. letter of even number dated 22.1.1997 (Copy enclosed)1 wherein it was directed the Board”s Circular No. 237/71/96-CX dated 12.8.96 regarding classification of Ready Mix concrete be kept in abeyance. After re-examining the matter it has been decided to withdraw the aforesaid instruction contained in Member (CX) s D.O. letter dated 22.1.1997.
– For the purpose of this notification, the expression “maximum retail price” shall have the meaning as assigned to it in clause (r) of rule 2 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
Circular No. 314/20/97-CX I am directed to state that representations have been received from assessees, on the scope of the term manufacture used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of black MS pipes on the grounds that galvanising” of black MS pipes does not amount to manufacture in terms of section 2(f) of the Central Excise Act, 1944.
Circular No. 313/29/97-CX An appeal lies to the Supreme Court under section 13CE of the C.A. 1962/ Section 35L of the Central Excise Act against the CEGAT order relating to rate of duty and valuation for the purpose of assessment. The appeal is required to be filed by the jurisdictional Commissioner within 60-days from the date of receipt of CEGAT order in the Commissionerate. Prior to 1995, cases relating to rate of duty and valuation were centralised in the Special Benches of Cegat at Delhi. After the amendment in the Acts in 1995 such cases are to be disposed of by the Regional Benches also.
Circular No. 312/28/97-CX It has been noticed that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices/ less charge demands invoking the proviso to Section 11-A of CESA or to Section 28 of the Customs Atc, etc. even when there is no fraud or misdeclaration, etc., for example, where there has been an established practice well within the knowledge of one Department.
Circular No. 311/27/97-CX Consequent upon introduction of self-assessment procedure, the assessee is required to assess his duty liability and RT- 12 returns. It is desired that notwithstanding the change in the system of assessment, the Register of Assessment and Revenue Realisations (now renamed as Register of Scrutiny of RT-12 Returns and Revenue Realisation) should continue to be maintained by the Range Officers in the revised proforma enclosed as Annexure.
For the purposes of the exemption, dead stock means goods which have not been exported for two years after their manufacture in the hundred per cent export oriented undertaking or the unit in the export processing zone.
Circular No. 310/26/97-CX I am directed to say that clarification has been sought regarding procedure to be followed in cases mentioned in the above subject in reference to Board”s Circular No. 257/91/96-CX dated 30.10.96 (F.No. 202/3/95-CX.6).
Circular No. 309/25/97-CX I am directed to say that a doubt has arisen on the classification of the drinks made from frozen fruit pulps, fruit pulp concentrates and the fruit pulps. The trade has represented that the tariff entry fruit pulp based drinks in heading No. 2202.30 may be revised to read as fruit pulp based drinks, fruit juices, fruit juice concentrates.
Circular No. 308/24/97-CX I amd directed to say that certain doubts have been expressed as to whether the process of putting together a number of duty paid articles into a container like carton, kit etc. to be marketed as Cable Jointing Kits would amount of manufacture or not. In this process either the duty paid articles are procured entirely from the open market or some articles are manufactured by kitters and others are bought out. these articles are then put into a container like box, kit etc.
