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the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944 ) (hereinafter referred to as the said Act), the duty of excise on “Cocoa beans, whole or broken, raw or roasted” and “Cocoa shells, husks, skins and other cocoa waste”, falling under Chapter 18 of the First Schedule to the Central Excise Tariff Act, 1985
All the returns received by the Superintendent of Central Excise under sub-rule (1) of Rule 12 shall be scrutinized by him to check the correctness of duty assessed. The inspectors posted in the Range will assist him in carrying out the scrutiny.
The principal notification was published in the Gazette of India, Part II Section 3, Sub-section (i), Extraordinary, vide number G.S.R 254 (E), dated the 16th March, 1995, and last amended by notification No.16/2003-Central Excise, dated the 1st March, 2003, and published vide number G.S.R.146 (E), dated the 1st March, 2003.
I am directed to refer to Board’s Circulars No. 643/34/2002-CX dated 1.7.2002 and No. 813/10/2005-CX dated 25th April, 2005 in which clarification was issued on valuation in certain situations, inter alia in respect of valuation of capital goods or inputs removed as such from the factory of the manufacturer. It was clarified that in such situations, the provisions of rule 3(5) of CENVAT Credit Rules, 2004 shall apply.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 25/2005-Central Excise
In exercise of the powers conferred by sub- section (1B) of section 35B of the Central Excise Act, 1944 (1of 1944), the Central Board of Excise and Customs hereby makes the following amendments in the Notification No. 24/2005-Central Excise
The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superintendent of Central Excise, not later than the last day of the month following the half year period.
Notification No. 29/2005- Central Excise, dated the 31st May, 2005, has been issued so as to exempt specified goods for the manufacture of rotor blades for wind operated electricity generators from the duty of excise specified under the First Schedule to the Central Excise Tariff Act, 1985, subject to certification by Ministry of Non-Conventional Energy Sources.
F.No. 209/30/2003-CX 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Circular No. 814/10/2005-Central Excise of May 2005 Subject: Civil Appeal No.3819/1999 in the case of Commissioner of Central Excise, Allahabad Vs. M/s. Hindustan Safety Glass Works Ltd. against CEGAT Order No.264/99-A. I have been directed to enclose […]