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. 157/68/95-CX I am directed to refer to the provisions of rule 57 G providing that the triplicate copy of the Bill of Entry shall be used for taking Modvat Credit. In this regard attention of the Board has been invited to the fact that consequent to the introduction of processing Bill of Entry on EDI system in the Deli Commissionarate, triplicate copy of the Bill of Entry is not being generated.
Circular No. 156/67/94-CX As you are aware, in pursuance of the Supreme Courts” directive for reducing litigation between the Deptt. of Revenue and PSUs, ect, litigation”s before CEGAT and Courts can be pursued only with the prior clearance of the High Powered Committee on Disputes constituted in the Cabinet Sectt. Those cases which are not considered fit for further litigation by the Committee cannot be pursued by the concerned appellants viz
Circular No. 155/66/95-CX In this regard, the Board”s Circular No. 2/75-CX.VI dated 22.1.75 permitted export of excisable goods from duty paid stocks outside the factory premises under claim for rebate of duty provided: (a) One AR-4 was generated for one gate pass. Similarly a separate AR-4 form is generated if the duty paid consignments have been cleared from different factories.
Circular No. 154/65/95-CX I am directed to say that instances have come to the notice of the Board wherein some unscrupulous assessees availed MODVAT credit fraudulently by tampering the duty amount shown in the input Gate Passes/ Invoices in their RG. 23A Part – II Register. The duty amounts were found to be inflated by adding additional zeros.
Circular No. 153/64/95-CX I am directed to invite your attention to Circular No. 33/33/94-CX.8 dated 4.5.1994(F.No. 267/ 19/94-CX.8) whereby consolidated instructions to streamline procedures under MODVAT scheme were issued.
Circular No. 152/63/95-CX I am directed to refer to Circular No. 29/29/94 issued in F.No. 212/3/94-CX.6 wherein your attention was invited to the provision of Rules 52 A vide Notification No. 4/94-CE (N.T.) dated 1.3.94.
Circular No. 151/62/95-CX I am directed to refer to Board”s Circular No. 116/27/95-CX issued in F.No. 209/6/95-CX. 6 dated 6th April, 1995 on the above subject whereby it was clarified that the requisite certificates on AR -4/ AR-4A may be issued by the Range Superintendent in those cases where the manufacturer may have obtained the MODVAT credits as and when the inputs were received but the same was reversed before the final products have been cleared out of the factory for export under AR-4/ AR-4A.
Circular No. 150/61/95-CX In this regard it has been represented that printed materials of advertising nature on metal plate merits classification under Chapter Heading 49.01 of CETA, 1985 attracting nil rate of duty which includes printed books, newspapers, pictures and other products of the printing industry. It has been further stated that exclusion from Chapter 49 as per HSN notes (at page 700-Section X) shall not apply in the instant case as Chapter 49 of CETA, 1985 is not aligned with Chapter 49 of HSN.
Circular No. 149/60/95-CX I am directed to invite your attention to notification Nos. 133/95-Cus. and 109/95-CE, both dated 31.08.95 which amend notification Nos. 39/94-Cus. and 60/88-CE respectively, as a consequence to the change in the import policy on newsprint, which is now under OGL
Circular No. 148/59/95-CX I am directed to refer to Board”s Circular of even number dated 22nd September, 1994 on the subject mentioned above wherein the field formations were advised to safeguard revenue by issue of demand notices and not to take any precipitatory action.
