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 : 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 ...
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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...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
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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. 267/101/96-CX Selective Audit of duty paying units other than those in SSI sector and medium scale units will ordinarily be conducted by Audit groups located at the Commissionerate Head quarters about once a year for all major units. However, in some Commissionerates, some Audit Parties may function from important industrial centers where D.C. (s) have been posted.
Circular No. 266/100/96-CX 13(a) As reported by audit the number of provisional assessment cases pending finalisation has almost doubled in 30 Commissionerates. during last 3 years (from 7720 in 1992-93 to 14384 in 1994-95). Was the delay in finalisation of provisional assessment ever reviewed at Board/ Ministry level or any study got conducted by the Directorate of inspection or any similar other organisation ? If so, please furnish details.
Circular No. 265/99/96-CX References have been received by the Board in regard to the procedure to be followed for movement of inputs/ semi processed goods for job work after insertion of Rule 57F(3A). The points raised and the clarifications
Circular No. 264/98/96-CX In am directed to refer to the above mentioned CEGAT Order which is reported in Excise Law Times as 1996 (81) ELT 676 (T). In this case, the Tribunal has decided that the duty paid on inputs of which Modvat Credit has been taken is not to be added in the cost of the raw material while determining the assessable value of the final product. Against this CEGAT Order, the Department had filed an appeal in the Supreme Court of India
Circular No. 263/97/96-CX It has been brought to the notice of the board that there have been inordinate delays in acceptance of proof of exports in the cases where exports are being effected under Bond. As a result, a lot of funds of the exporters are blocked.
Circular No. 262/96/96-CX A doubt has arisen whether rebate of Central Excise duties paid on the goods exported by debit through RG 23C account, can be paid in cash/ by cheque or not. Representations have been received that on account of this doubt several claims of rebates are pending for long.
Circular No. 261/95/96-CX Attention is drawn to Notification 162/86-CE dated 1/3/86, as it was prior to 28/2/1993 which granted concessional rate of duty to saloon cars provided a certificate was required to be furnished to the satisfaction of the Assistant Collector, (now Assistance Commissioner) from the State Transport Authority to the effect that such saloon cars has been registered for use solely as a taxi, within three months from the date of removal or such extended period as the Assistant Collector may allow.
Circular No. 260/14/96-CX I am directed to say that doubts have been expressed regarding correct classification of Zinc Chrome whether under heading No. 28.41 or 32.06 of the Central Excise Tariff Act, 1985. Zinc Chrome is available in 3 varieties, viz. type 1, type 2 and type 3. Whereas type 1 has got pigmentary properties, type 2 and type 3 have got anti-corrosive properties.
Circular No. 259/93/96-CX I am directed to enclose* herewith a copy of Hon”ble Supreme Court”s judgement dated 30.3.1995 [1996 (83) ELT 492 (SC)] in the case of Shree Baidyanath ayurved Bhavan Ltd. whereby the Hon”ble Court has dismissed the appeals of M/s. Shree Baidyanath Ayurved Bhavan Ltd. and upheld the CEGAT Orders No. 438-439/85-C dated 7.6.1985 [1985 (22) ELT 844 (Tribunal)], No. 496/85- C dated 10.7.1985 [1985 (22) ELT 175 (Tribunal)], No. 714-715/90-C dated 10.7.90 [1991] (51) ELT 502 (Tribunal)], and No. 22/91-C
Circular No. 258/92/96-CX I am directed to refer to instructions contained in Board”s letter F.No. 6/64/80-CX.1 dated 6.12.80, Circular F.No. 6/72/85-CX.1 dated 11.3.86 and Issue A of Section 37B order No. 24/14/93 dated 31.12.93 regarding the method to be followed for determining assessable value of goods captively consumed
