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. 237/71/96-CX I am directed to say that doubts have been expressed regarding excisability and classification of the product “Ready Mix Concrete” a mixture of duty paid cement, sand, course aggregates and a few chemicals in fixed proportions and involving strict qualify control and sample tests as to whether the same is excisable and merits classification under tariff entry 68.07 as opposed to 38.23 of the product under heading NO. 68.07 with benefit of exemption from central excise duty
Circular No. 236/70/96-CX I am directed to say that doubts have been expressed as to whether conversion of duty paid Anhydrous ammonia into aqueous solution amounts to manufacture within the meaning of section 2(f) of the Central Excise Act, 1944.
Circular No. 235/69/96-CX Attention in invited to the above cited decision of Madras High Court reported in (1992) 40 EEC 31 (Madras). Hon ble High Court has observed that no manufacturer will be charitable enough to exclude customs duty paid on the raw material, from the price of finished products”. Hon blle Court has further held that what is contemplated in Section 27(2) (a).
Circular No. 234/68/96-CX Attention in invited to proviso to sub-rule 1 of Rule 12 of Central Excise Rules,1944 whereby the Commissioner of Central Excise can relax all or any of the conditions of any notification issued under this rule if he is satisfied that the goods have actually been exported and records the reasons in writing. A doubt has arisen whether the condition of time-limit which is prescribed in the notifications giving reference to Section 11B of Central Excise & Salt Act, 1944
Circular No. 233/67/96-CX Representations have been received from the Trade regarding denial of MODVAT Credit on invoices generated through Computer by registered dealers where the said persons have failed to submit the details of the software used including the format for information of the Assistant Commissioner of Central Excise in terms of the provisions of Rule 57GG (6) of the Central Excise Rules.
Circular No. 232/66/96-CX Consolidated maintenance of RG 23 A part -II is permitted where the inputs are used in the manufacture of exempted and dutiable final products vide Board”s Circular No. 33/33/94-CX dated 04.05.1994. However, in such cases a statement has to be submitted by the assessee in the prescribed proforma showing particulars of reversal of Modvat credit availed on inputs going into the manufacture of exempted final products.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Special Importance Act),
The exemption shall not apply to woven fabrics of wool, cotton, or man-made fibres, if such fabrics are processed in a factory having facilities (including plant and equipment) for carrying out bleaching, dyeing or printing or any one or more of these processes with the aid of power or steam.
Circular No. 231/65/96-CX A doubt has been raised whether units of the split air – conditioner viz., cooling or the room unit and the condensing unit when cleared separately would be eligible for concessional rate of duty available to the parts and assessories of split air-conditioner under Notification No. 56/95- dated 16.3.1995.
Circular No. 230/64/96-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) or rule 173G of the Central Excise Rules, 1944, regarding removal of excusable goods after 6 P.M. on the day preceding the Budget Day and also no the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure.
