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. 218/52/96-CX The Board vide its Circular No. 96/7/96- CX dated 13.2.1996 clarified that under the heading “Transit sale” movement of goods could take place directly on a Rule 52 A invoice from the manufacturer”s premises to the user”s premises on an order being placed by the dealer of excisable goods without being brought to the latter”s premises. The duplicate copy of the manufacturer”s invoice issued under the provisions of Rule 52A will serve as a cover for transport and for availment of Modvat credit.
Transit Sale – Movement of goods under rule 52A invoice- Regarding. The Board vide its Circular No. 96/7/96- CX dated 13.2.1996 clarified that under the heading ‘Transit sale’ movement of goods could take place directly on a Rule 52 A invoice from the manufacturer’s premises to the user’s premises on an order being placed by the dealer of excisable goods without being brought to the latter’s premises.
Circular No. 215/49/96-CX The matter regarding inclusion of notional interest on advances/ deposits in the assessable value of excisable goods have been re-examined in the light of the decision of the Supreme Court in the case of Metal Box India Ltd. v. CCE Madras (1995(75) ELT 49 (SC) and the Madras High Court decision in the case of UOI & Others – V. Lakshmi machines Works Ltd. (1996(62) ECR 265 (Mad)).
Circular No. 214/48/96-CX Representations have been received from the Trade that Central Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea waste or sweepings collected in tea factories.
Circular No. 213/47/96-CX I am directed to refer to rule 52A and 57GG of the Central Excise Rules, 1944 according to which the manufacturer and the registered dealers are required to maintain the invoice-book in a bound form.
Circular No. 212/46/95-CX I am directed to refer to the Board”s Circular No. 160/71/95-CX dated 29th November “95” issued from F.No. 209/31/95-CX.6, whereby it is provided that the AR 4 procedure is required to be followed for export clearances even by a unit whose value of clearances for home consumption was less than Rs. 30 lakhs in the preceding financial year or during the current financial year.
Circular No. 211/45/96-CX Attention is invited to the Board”s Circular No. 179/13/96-CX dated 29.2.1996 providing for the facility for the endorsement of Bill of Entry where the Bill of Entry is in the name of the Registered Officer/ Head Office but the credit is to be availed by the manufacturing unit.
Circular No. 210/44/96-CX I am directed to say that under Notification No. 373/86-CE dated 29.7.86 and subsequent Notification No. 48/94-CE dated 1.3.94, Television Chassis (Populated Printed Circuit Board) is exempt from payment of Central Excise duty provided that such TV. chassis is used in the manufacture of Black & White TV and where such use is else where than the factory of production
Circular No. 208/42/96-CX I am directed to say that with the introduction of the Section 11AA in the year 1995-96 in the Central Excise and Salt Act, 1944, and with the issuance of Notification No. 21/95- Central Excise (Non – Tariff) (F.No. 268/29/95-CX.8) dated 29.5.1995, a doubt has arisen about the rate of interest to be charged on delayed payments of Central Excise dues. After consideration of the matter,
Circular No. 207/11/96-CX It has been represented that the assesses often face problems when the goods consigned by the manufacturer are not accepted by the customer in whose favour the invoice in made out on account of certain changes in the consuming pattern or other problems at the customer”s end.
