3rd March, 2005 Notification No. 9/2005-Service Tax In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement.- (1) These rules may be called the Export of Services Rules, […]
The undersigned is directed to invite your attention to the above mentioned subject and to say that a doubt has been raised as to whether 2% Education Cess needs to be factored in Brand Rates and Special Brand Rates of duty drawback determined under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rules, 1995.
Notification No. 16/2005-Central Excise (N.T.) In the CENVAT Credit Rules, 2004, in rule 5, for the Explanation, the following Explanation shall be substituted, namely:-
In exercise of powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Vivekananda Kendra Pratishthan, Chennai for the purpose of the said sub-clause for the assessment year 2003-2004 to 2005-2006 subject to the following conditions
In exercise of powers conferred by the sub-clause (iv ) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Rajiv Gandhi Foundation, New Delhi for the purpose of the said sub-clause for the assessment year 2001-02 to 2003-04 subject to the following conditions
The said Circular was quashed by the Hon’ble High Court of Delhi side its order dated 21. l l .2003 holding that these processes would not amcunt to manufacture. Department’s appeal filed against Delhi High Court Order b.as been dismissed by Hon ‘ b1e Supreme Court.
(3) that if the importer does not claim exemption from the additional duty leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken for computation of the net duty saved for the purpose of fixation of export obligation provided the Cenvat credit of additional duty paid has not been taken
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.21/2002-Customs, dated the 1st March, 2002.
The principal notification No. 42/2001-CE(NT) dated 26th June, 2001 was published in the Gazette of India Extraordinary, vide number G.S.R. 471(E), dated the 26th June, 2001 and was last amended vide notification No. 32/2004-Central Excise (N.T.), dated the 29thOctober, 2004, vide number G.S.R. 719(E), dated the 29th October, 2004
Notification No. 14/2005-Central Excise (N.T.) New Delhi, dated the 1st March, 2005. G.S.R. (E).- In exercise of the powers conferred by sub-rule (2) of rule 9 read with rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs, on being satisfied that it is necessary and expedient in the public […]