Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....
Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...
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 : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...
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 : Analysis of CESTAT Kolkata's decision in Mahavir Ferro Alloys Pvt. Ltd. Vs CGST & Central Excise, focusing on alleged clandestine ...
Excise Duty : CESTAT Kolkata allows CENVAT Credit to Rexon Strips Ltd., ruling that inputs used in capital goods are eligible, setting aside pri...
Excise Duty : Appellant and SKF India are both subsidiaries of AB SKF Sweden. Appellant & SKF India have agreed to pool & combine their respecti...
Excise Duty : The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors ...
Excise Duty : Supreme Court held that the agreement between the oil marketing companies indicates that the price of petroleum products agreed un...
Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Excise Duty : Notification 01/2025 outlines appointments and roles of Central Excise Officers for handling appeals under the Excise Act, specify...
Excise Duty : The Ministry of Finance rescinds Central Excise Notification No. 08/2022 with immediate effect under public interest provisions....
Excise Duty : The Ministry of Finance amends Central Excise Rules, 2017, removing specific provisos in Rules 18 and 19. Changes take effect imme...
Excise Duty : The Ministry of Finance rescinds Central Excise Notifications No. 10/2022 and 11/2022 under Notification No. 30/2024, effective im...
Circular No. 50/50/94-CX It has been brought to the notice of the Board that divergent practices are being followed in different Collectorates in extending the benefit of Notification No. 1/93-CE to branded elastic tapes. The brand name or logo of the customer is reported to be woven in the tape by the manufacturers.
Circular No. 47/47/94-CX I am directed to refer Board’s Circular No. 16/92-CX.6 (F.No. 208/59/92-CX.6) dated 12.11.1992 wherein instructions were issued to the effect that Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudged before resorting to coercive measures to recover such dues.
Circular No. 46/46/94-CX The matter has been taken up with the Railway Board which has informed that instructions have been issued to Zonal Railways to permit authorised officials of Central Excise and Customs Department to obtain information from Railway records. A copy of Railway Board’s Letter No. TC-I/94/215/1 dated 28.3.1994 addressed to the General Managers (C)
Circular No. 42/42/94-CX If the ‘Tajima’ brand embroidery machine is considered as vertical type then the fabrics embroidered on the said machine are to be classified under heading 58.05 attracting ‘Nil’ rate of duty.
Circular No. 37/37/94-CX It has been represented that manufacturer of leather goods like Jackets/Wallets/bags etc, are being asked to get the central excise registration by the Central Excise Collectorates even though their clearances for home consumption is well within the exemption limit. It is further stated that they are being directed to observe regular AR4/AR4 A procedure as their clearances for export has exceeded the limit of Rs. two crores as provided in the small scale exemption notification.
Cir. No. 36/36/94-CX.8 The Collector of Central Excise, Bombay-II has expressed certain doubts as to the accounting of scrap of metals and other materials arising during the course of manufacture of various excisable products, for the purpose of levy of excise duty consequent upon the changes brought about by Budget 1994-95. A copy of his letter is enclosed for ready reference.
Cir. No. 35/35/94-CX Board has received the references regarding procedure to be followed in case prosecution to be launched where there is one. Adjudicating Officer for number of factories located under jurisdiction of different Collectorates.
Circular No. 34/34/94-CX I am directed to state that after the introduction of invoice-based assessment procedure, a number of representations have been received from various quarters on the implementation of the new procedure. These representations have been examined and the following instructions for guidance.
Cir. No. 32/32/94-CX I am directed to refer to Board’s instructions contained in F.No. 289/10/91-CX.9 dated 18.3.91 under which powers have been delegated to the Principal Collectors of Central Excise to grant, in individual cases, the facility of payment of Central Excise dues in upto 12 installments on merits.
I am directed to refer to Boards letter F.No. 208/61/92-CX.6, dated 04/041996, whereby the Boards Circular No. 15/90-CX. 6, dated 09/08/1990 was modified so as to enhance the monetary limit for launching prosecution from Rs. 1 lakh To Rs. 5 lakhs.
