• SEZs Customs & Central Excise department gets more Teeth

    An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that sub-rule or the second proviso thereto…

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  • A Handbook on Recent Changes Applied for Excise in Jewellery in India

    Excise Duty on Jewellery Manufacturing was introduced in the Central Budget for FY 2016-17. Recently there were some recommendations of Sub-Committee of the High Level…

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  • Government Accepts HLC recommendations regarding Excise on Jewellery

    Government has accepted the recommendations of Sub-Committee of the High Level Committee to interact with Trade & Industry on Tax Laws on issues relating to compliance…

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  • Central Excise Anchor rings and load spreading plates are part of windmill CESTAT

    Against an O-in-O passed by CCE, Pune-I confirming a CE duty of Rs.5.36crores by holding that Anchor rings and load spreading plates are not parts of wind-operated electricity generator…

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  • Central Excise Cenvat credit allowed on gift item given with final product CESTAT

    The appellant is engaged in the manufacture of Spray Guns and Spares [Ch. 84]. As a marketing strategy, appellant supplied ‘playing cards’ as a free gift along…

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  • Excise Duty on Readymade Garments sold by a Retail Store

    Levy of excise duty on readymade garments and made articles of textiles bearing a brand name or sold under a brand name…

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  • Central Excise Electricity generated from bagasse is not in chapter 27 CESTAT

    Audit contention – Electricity is incorporated in Central Excise Tariff with effect from 28/2/05, however, column of rate of duty is kept blank…

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  • Central Excise Physician sample sold to distributor, to be valued under section 4 CESTAT

    The assessee manufactures medicaments and were valuing physician samples @110% of the cost of production and paying duty accordingly, during the period December 2005 to September 2006…

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  • Important Changes in Excise, Customs, Service Tax and Bill of Entry effective from April 1, 2016

    Affirming that the economy is right on track, The Honorable Finance & Corporate Affairs Minister Shri. Arun Jaitley presented the Union Budget for 2016-17 on February 29, 2016. Although…

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  • Central Excise Excise officials not to take action that would stop production

    CLAUSE 6 of Notification 35/2001-CE (NT) reads – (6) De-registration: Every registered person, who ceases to carry on the operation for which he is registered, shall de-register himself by……

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  • Central Excise Cenvat re-credit as consequential relief no refund claim required

    The appellant is a manufacturer of parts and components of motor vehicle. They have got the job work done from the job worker i.e. the process of heat treatment of the components……

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  • Central Excise Explanation to definition of input service is declaratory Trib

    The Appellant entered into “International Market Service Agreements” with various companies overseas for rendering sales promotion service……

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  • Central Excise – Barbed Wire is an input for Transmission Towers – CESTAT

    The process of manufacturing transmission line towers mainly consists of two major activities i.e. fabrication and galvanizing. During the scrutiny of the records, it was observed that the assessee had taken Cenvat credit on barbed……

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  • Customs & Excise – Value of Embedded Software includible for Duty CESTAT LB

    Surana Telecom Ltd. and Bhagyanagar Metals Ltd. imported Fixed Wireless Terminals (FWT), a type of Cellular phones which are operated under CDMA Technology. These imports were form M/s L.G. Electronics, Korea and M/s Huawai Technologies Co. Ltd., China……

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  • Excise Duty Exemption or Duty will be charged @ 6% for Food and Food Related Industry

    We are grateful to the Mother Nature that she provides to the mankind various things like vegetables fruits, cereals, pulses etc. She is very kind to the mankind. It is said that ‘God helps those, who helps themselves’…..

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  • Central Excise & Service Tax Declaration for proportionate reversal of credit is procedural only CESTAT

    The appellant provides taxable as well as exempted services and avails input service credit on common input services used in providing output services. During…

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  • News Flash – Central Excise Tax

    This document contains a brief summary of the latest updates related to Central Excise Tax…

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  • Provisional Assessment

    Normally, duty is payable on removal of goods. Rule 4 of the Central Excise Rules, 2002 (hereinafter referred to as the said Rules) provides that every person who produces or manufactures any…

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  • Registration under Excise

    For the administration of the Central Excise Act, 1944 and the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the ‘said Rules’) manufacturers’ of excisable goods or any person who deals…

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  • Valuation rules when Transaction Value cannot be applied

    Excise Duty is payable on one of the following basis: 1, MRP based duty [section 4A], 2, Compounded levy, 3, tariff value [section 3(2)], 4, Production capacity [section 3A] or 5, Ad valorem basis or…

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  • Types of Duty in Excise and Method of Calculation

    The duties of excise can be calculated on assessable value or duty value based on the nature of duty.

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  • SSI Exemption under Central Excise

    Excise duty is levied on all manufacturers on manufacture of goods and will be paid on their removal. In order to protect the interest of new industries and other small scale industries, Govt. of…

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  • Remission of Excise Duty

    The term remission, in this context, means waiver or cancellation of excise duty legally payable. Sometimes it so happens that certain goods are destroyed or completely damaged before removal from…

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  • Records and returns under Excise for manufacturers

    Every person who produces or manufactures excisable goods is required to get registered, unless exempted. [Rule 9 of Central Excise Rules]. The registration aspect has been explained in the article…

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  • Valuation of Excisable goods when price is not the sole consideration

    Excise duty is computed on the value of goods manufactured by applying the rates in force. Goods can be evaluated on the following basis: 1. Based on specific duty 2. Based on Tariff section (Sec 3(2)…

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  • Interest on Delayed Payment under Excise

    Interest on delayed payment is levied as per the provisions enumerated under section 11AB of the Central Excise Act. As per this section, there is no time limit prescribed for demanding interest. Even…

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  • Inconsistency and binding effect of Board circulars

    Under section 37B, which is titled “Instructions to Central Excise Officers”, the Central Board of Excise and Customs (CBEC or Board), shall issue instructions to officers which is binding on them….

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  • Excise Duty based on Production Capacity

    Section 3A of the Central Excise Act provides for payment of duty on the basis of production capacity, without any reference to the actual production, in other words, production capacity will be…

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  • Compounded Levy under Central Excise

    Compounded levy scheme is prescribed under Rule 15 of Central Excise Rules, 2002. It is the duty payable at fixed rate on the basis of certain factors that are relevant for production of goods such as…

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  • Classification of excisable goods

    The actual amount of excise duty payable on excisable goods, is dependent on the rate of duty. The rate of duty can be determined based on the classification of goods. Some of the goods are exempted…

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  • Cenvat Credit on Inputs

    The definition of Input contained in Rule 2 (k) has been revised w.e.f. 01/04/2011 and now mentions ‘Goods used in or in relation to the manufacture of the final product.’

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  • Cenvat Credit on Input Services

    Cenvat (Central Value Added Tax) Credit is available for excise duty paid on input goods, service tax paid on input services and excise duty paid on capital goods. In order to claim Cenvat Credit, a…

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  • Cenvat Credit on Capital Goods

    Cenvat Credit is available on capital goods used by the manufacturer or service provider.

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  • Appeals under Excise

    Under the Central Excise Act, 1944 both the assessee and the department have been conferred the right of three stage remedies against the orders passed under Central Excise Act and Rules. Briefly, it…

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  • Appeals to Commissioner (Appeals) – Excise

    We have discussed in the article ‘Appeals under excise’ when an appeal can be made to the appropriate authorities. All officers up to and including Additional Commissioner can file an appeal to the…

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  • Appeals to Appellate Tribunal

    The Tribunal is a quasi judicial body which hears appeals against orders of the Commissioner as adjudicating authority and Commissioner (Appeals). Its orders are binding on lower authorities. The…

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