CA, CS, CMA : Stay updated with key notifications and circulars on Income Tax, GST, Central Excise, Customs, DGFT, and SEBI issued between 29th ...
CA, CS, CMA : Stay updated with the latest income tax exemptions, GST advisories, customs amendments, and more from the week of 22nd-28th July 2...
Goods and Services Tax : Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (...
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Custom Duty : Govt has issued following notifications related to Excise and Custom duty to give effect to Provisions of Union Budget 2021- ̵...
Excise Duty : Comments/Suggestions invited to make the CESTAT appeal forms more simple, user friendly and useful for creation of data base. Repl...
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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...
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.
Circular No. 185/19/96-CX Representation have been received from 100% EOUs seeking premature debonding and converting to Domestic Tariff Area Units regarding availment of Credit on countervailing duty paid by them at the time of debonding.
Circular No. 186/20/96-CX Parawise comments on the CEGAT Orders (adverse to the interest of revenue) are required to be sent within 7 days of receipt of the CEGAT order in the Commissionerates. However, it is being observed that parawise comments are often being sent to the Board after the expiry of the appeal period and are not in the prescribed format. Consequently a large number of appeals are being filed/ application of condonation of delay.
Circular No. 184/18/96-CX I am directed to invite your attention to notification No. 40/95-CE dated 16.3.95 which provides for exemption to woven fabrics of cotton when subjected to certain specified processes. The notification also provides that “calendering” shall include processing of cotton fabrics with the aid of zero-zero machine without a stenter attachment.
Circular No. 183/17/96-CX I am directed to say that doubts have been expressed as to whether chilling of hydrogenated vegetable oil (vanaspati) amounts to “further preparations”, as it results in texturization, thus taking it outside the scope of heading 15004 and making it ineligible for the benefit of money credit as per notification No 45/89-CE(NT).
