Category: Excise
Excise classification of coconut Oil in small packings. Pure coconut oil sold in small quantities as edible oil classifiable under Heading 1513 – Supreme Court In a recent judgment, a full bench of Hon’ble Supreme Court has held that generally pure coconut oil sold in small quantities as …
Cenvat credit on inputs lost during storage upheld by High Court as the Revenue in a similar case was not successful before the Supreme Court ABCAUS Case Law Citation: ABCAUS 2239 (2018) (03) HC The Excise Department had preferred the instant appeal before the High Court under Section …
CESTAT erred in granting Cenvat Credit on Boiler Structure on the basis of CBEC Circular-High Court ABCAUS Case Law Citation: ABCAUS 2208 (2018) (02) HC The Commissioner Central Excise (Revenue) had filed an appeal under Section 35-G of Central Excise Act, 1944 read with Section 174 of Central …
Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not admissible-Supreme Court ABCAUS Case Law Citation: ABCAUS 2189 (2018) (02) SC The Issue: The main issue involved in the present case was with regard to the admissibility of …
Revised jurisdiction for filing excise revision application form EA-8. Central Excise (Appeals) Amendment Rules 2017 MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Central Excise (N.T.) New Delhi, the 23rd November, 2017 G.S.R. 1442(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 …
Customs and Central Excise Duties Drawback Rules 2017 MINISTRY OF FINANCE (Department of Revenue) Notification No. 88/ 2017-CUSTOMS (N.T.) New Delhi, the 21st September, 2017 G.S.R. 1177(E).—In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and section 37 of the …
CBEC Advisory to follow prescribed law-Instructions for collection of duty in view of Delhi High Court taking serious note of illegal practice of collecing undated cheques. Recently, the Delhi High Court took a serious note of collection of undated cheques by Anti Evasion Wing of the Excise Department. The undated …
Exemption from excise and custom-On the eve of GST roll-out, the Government has issued several consequential notifications granting exemptions from Central excise and customs. S.No. Ministry / Organization Notifications Issue Date Download 1 Ministry of Finance Notification No. 27/2017–Customs 30-Jun-2017 2 Ministry of Finance Notification No. 18/2017-Central Tax (Rate) 30-Jun-2017 …
CGST-Issue of Credit Transfer Document by manufacturer to person registered under CGST Act 2017 in possession of such manufactured goods held in stock MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 21/2017-Central Excise (N.T.) New Delhi, the 30th June, 2017 G.S.R. 735(E).—In exercise of the powers conferred by sub-rule …
Customs Central Excise Duties and Service Tax Drawback Amendment Rules 2017 pursuant to GST Roll-out from 1st July 2017 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 58/ 2017-CUSTOMS (N.T.) New Delhi, the 29th June, 2017 G.S.R. 723(E).—In exercise of the powers conferred by section 75 of the Customs …
