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...
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. 307/23/97-CX I am directed to refer to Sr. No. 162 of notification No. 4/97-Central Excise, dated the 1st March, 1997 and Sr. No. 124 of notification No. 5/97-Central Excise, dated the 1st March, 1997 and to say that whereas the former prescribes a rate of duty of 13% ad valorem for glassware produced by semi-automatic process in respect of goods falling under heading No. 70.07 to 70.15, the latter prescribes a duty of 8% ad valorem for all goods falling under sub-heading No. 7015.00.
Circular No. 306/22/97-CX Instances have come to the notice of the Board where job-workers have availed the credit on inputs used for job-work done by them under the provisions of rule 57F(4) of the Central Excise Rules, 1944.
Circular No. 305/21/97-CX It has been brought to the notice of the Board that certain Central Excise formations have issued certificates to merchant exporters who had exported the goods under Value Based Advance Licence (VBAL) to the effect that they have not availed the modvat facility.
Circular No. 303/19/97-CX Representations have been received by the Board stating that the facility of duty free clearances of the intermediate goods for the manufacture of export goods are being denied on the ground that Chapter X procedures comprising of inter alia, namely – inbond manufacture of export goods, maintenance of separate storage/ accountal, etc. could not be followed by a unit manufacturing intermediate goods and the export goods in the same unit.
Circular No. 302/18/97-CX Representations have been received from trade and industry with regard to denial of duty exemption to Ultraviolet Plastic Sheets by field formations when brought in connection with the production or manufacture or packaging of articles inside the 100% EOUs, in context of Notification No.136/94-CE dated 10.11.94, considering them as building materials.
Circular No. 300/16/97-CX It has been brought to the notice of the Board that in absence of Opening Balance and Closing Balance in the said format of Form RT-12 is posing difficulties in the on-line Computerised verification of RT-12 Returns. It has, therefore, been decided to modify the columns of the Form RT-12.
Provided that nothing contained in this notification shall apply where such finished products, if manufactured and cleared by a unit other than a hundred per cent export-oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty.
Circular No. 299/15/97-CX I am directed to say that the Board has decided to review the powers of adjudication with the objective that cases are decided expeditiously, there is even distribution of workload and various doubts in this regard are clarified.
Circular No. 298/14/97-CX I am directed to say that a case has come to the notice of the Board wherein a Show Cause Notice was issued for demanding duty for a period of five years and the Commissioner while adjudicating the case held that the demand was time barred as there was no suppression of facts etc.
Circular No. 297/13/97-CX I am directed to refer to the above subject and to the date furnished to C & AG in this regard. It appears that divergent criteria were adopted by different wings of the same Commissionerate, namely Audit Wing, Technical Wings etc., the data furnished by the Directorate of Audit and the Directorate General of inspection were also found to have varied. Besides, huge pendencies have been reported in spite of Board”s instruction that provisional assessments should be finalised within a period of 6 months
