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Attention is invited to Circular No.345/2/2004-TRU (Pt.) dated 10th August, 2004, in which it was clarified that the Education Cess chargeable under Section 93(1) of the Finance (No.2) Act, 2004 is to be calculated by taking into account only such duties which are both levied and collected by the Department of Revenue.
It is, therefore, clarified that an existing unit which has availed of excise duty exemption under notification No.56/2002-CE & 57/2002-CE, both dated 14.11.2002 by way of substantial expansion can avail of excise duty exemption under notification No.1/2010-CE, dated 06.02.2010 again by way of second substantial expansion so long as it satisfies the conditions stipulated under notification No.1/2010-CE, dated 06.02.2010.
Your attention is invited to notification No.16/2013-Central Excise (NT), dated 31.12.2013, prescribing tariff value under section 3(2) of the Central Excise Act, 1944 in respect of goods falling under tariff heading 3304 (beauty or make-up preparations and preparations for the care of the skin, etc.) of the Central Excise Tariff and in respect of which the provisions of section 4A of the Central Excise Act, 1944 do not apply
Notification No. 18/2013-Central Excise (N.T.) – Dated : 31th December, 2013 These rules may be called the CENVAT Credit (Third Amendment) Rules, 2013. (2) They shall come into force with effect from the 1st day of March, 2014.
Notification No. 17/2013–Central Excise (N.T.) Dated : 31th December, 2013 1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2013. (2) They shall come into force with effect from the 1st day of March, 2014.
For the purposes of this notification ‘retail sale price’ means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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. 12/2012-Central Excise, dated the 17th March, 2012.
G.S.R. 793 (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise
Sub-Section 3 of Section 35R and Section 131BA provides that if an appeal has not been filed by the Department following Instructions issued for not filing appeal below the monetary limit, no person, being a party in appeal, shall contend that the Department has acquiesced in the decision on the disputed issue by not filing appeal.
Comments/views/suggestions invited on simplification of provisions relating to distribution of input service credit by Input Service Distributor in CENVAT Credit Amendment Rules – Last date of submission is 27th December, 2013. The same may also be emailed to jayaprahasam@gmail.com
