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. 196/30/96-CX Ayurvedic system of medicines in accordance with the formulae given in the authoritative books specified in the first Schedule to the Drugs and Cosmetic Act and sold under a generic name are fully exempt from excise duty under notification No. 75/94-CE, dated the 29th March, 1944. The scope of the exemption on Ayurvedic, Unani, Siddha,
Circular No. 195/20/96-CX I am directed to say that certain doubts have been expressed regarding the correct interpretation of Board”s Circular No. 141/52/95-CX dated the 14th August, 1995 clarifying the classification of Photo- identity cards.
Circular No. 194/28/96-CX In the Case of U.O. I. & Others v. M.R.F. Ltd & others, the Hon”ble Supreme Court in its order dated 3.5.95 has decided that in case of sales where payments are received quite dated 3.5.95 has decided that in case of sales where payments are received quite some time later if interest is charged from the date of delivery of goods till the date of realisation of the price thereof, such interest is excludable from the value of the goods.
Circular No. 193/27/96-CX I am directed to draw your attention to Notification No. 8/96-CE(NT) dated 20.3.96 on the above subject and to say that the Board hereby authorised all the Chief Commissioners to permit the entry or retention of duty paid goods in the factory of warehouse
Circular No. 192/26/96-CX I am directed to invite your kind attention to Circular No. 7/87-CX dated 24 June, 1987 wherein it was clarified that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans.
Circular No. 191/25/96-CX Doubts have been expressed about the classification of pigtails and patchcords as to whether the products are classifiable under chapter heading 85.44 as optical fibre cables, made up of individually sheathed fibres or under heading 90.01 as optical fibre cables other than those of heading 85.44 or under heading 90.93 as part and accessories for machine, appliances, instruments or apparatus of Chapter 90.
Circular No. 190/24/96-CX The steel pipes and tubes are classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. The steel tubes are cold drawn and in the process, the outer diameters get reduced. After cleaning the the end of the tubes and removing the burs, the same are threaded and steel soket is fixed thereon. These and products are called oxygen lancing pipes.
Circular No. 189/23/96-CX I am directed to say that doubts have arisen about the classification of track insulating materials of plastics such as insulating liners, insulating end post, insulating plates, glass filled nylon liners, washers etc. manufactured for use by Railways. These products are reportedly used by the Railways for electrical insulation in track circulated section of railway to prevent flow of electric current from one railway track section to another railway track section.
Circular No. 188/22/96-CX It has been brought to the notice of the Board that a large number of products with different compositions are being cleared as “animal feed supplements” / additives/ premixes etc. but are benign classified either under heading 23.02 or heading 29.36 or under Chapter 30 of the Central Excise Tariff in various Commissionerates.
Circular No. 187/21/96-CX You may observe that the President, CEGAT has observed that the files relevant to the appeals are rarely sent by the lower authorities to the CDR”s office, unless specifically called for. Consequently, the Departmental Representatives are deprived of the opportunity of making effective submissions in support of Department”s case. Therefore, many a times the old cases are adjourned for the purpose of obtaining record or verifying the existence of the record from the Department.
