Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
CA, CS, CMA : Explore tax & GST updates for Nov 25–Dec 1, 2024, including safe harbour for diamonds, GST e-invoicing, HC rulings, Section 194N...
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 (...
Income Tax : MEMORANDUM EXPLAINING THE PROVISIONS IN THE FINANCE BILL, 2025 FINANCE BILL, 2025 PROVISIONS RELATING TO DIRECT TAXES Introduction...
Custom Duty : Article contains Explanatory Memorandum to Notification Nos. 02 to 12-Customs, dated the 1st February, 2023 and Explanatory Memora...
Custom Duty : Articles explains Explanatory Memorandum To Notification Nos. 02 To 15-Customs Dated 1st February, 2022, Notification Nos. 07/2022...
Excise Duty : Finance Minister has introduced the Finance Bill, 2022 in Lok Sabha today, that is 1st February, 2022. Changes in Customs, Central...
Custom Duty : Govt has issued following notifications related to Excise and Custom duty to give effect to Provisions of Union Budget 2021- ̵...
Excise Duty : CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 is just a procedure and procedural lapse cannot be ground to deny t...
Excise Duty : Govt extends provisions under Excise Notification 11/2017 from 2025 to 2026. Changes take effect on February 2, 2025....
Goods and Services Tax : Finance Bill 2025 introduces changes to Customs & Excise, impacting duties, exemptions, and GST provisions effective from 2nd Febr...
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...
Circular No. 3/3/94-CX.6 2. It has been brought to the notice of the Board that tea Waste has been piling up and has assumed critical dimensions due to unwillingness of the Excise authorities to supervise destruction of tea waste or its conversion into compost in view of the abolition of Central Excise duty on tea.
Circular No. 2/2/94-CX The issue regarding actual amount of “Sales tax payable” which can be deducted from the cum-duty-price for purpose of determining assessable value for excise purposes has been raised by Internal Audit in Bombay and AG”s audit as well. The matter was referred by Principal Collector, Bombay to Branch Secretariat, Bombay, of law Ministry and they have opined
Circular No. 7/7/94-CX In exercise of the powers conferred by Notification No. 354/86-Central Excise dated the 20th June, 1986, Central Board of Excise & Customs, hereby assigns to the Collector of Central Excise (II) Delhi, the cases annexed to this order for the purpose of investigation and adjudication.
For the purposes of this notification, “Export and Import Policy” means Export and Import Policy, 1st April, 2002 – 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.
In exercise of the powers conferred by sub-section (2) of section 37, read with section 12D of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, hereby makes the following rules
F. No 208/122/89-CX.6 dated 13.10.1989 Complaints have been received from the trade that in some of the Collectorates summons under Section 14 of the Central Excises and Salt Act, 1944 are being issued to the Managing Directors and other high officers with a view to enforce recovery of dues which are under dispute.
The condition of this bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the Notification No. 145/89-Central Excises, dated the 19th May, 1989, and all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as maybe issued fromtime to time, to be observed in respect of the goods so transferred.
List of goods notified under Section 110(1A) of the Customs Act, 1962 and as made applicable to Central Excise. – In exercise of the powers conferred by sub-section (1A) of Section 110 of the Customs Act, 1962 (52 of 1962) as made applicable to the duties of excise vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/63-Central Excises
Notification under Section 37A – In exercise of the powers conferred by clause (a) of Section 37A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the powers exercisable by the Central Board of Excise and Customs under Rules 51A
For the purpose of this notification, “Cochin Export Processing Zone” means the Cochin Export Processing Zone at Cochin comprising of the places bearing the survey numbers, location, area and enclosed by the boundaries specified below.
