| Notifications/Circulars |
Category : Excise |
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Excise Circular - Clarification regarding Cenvat Credit in transit sale through dealer
Posted Date : 05-May-2015 , 06:28:16 pm | Posted By: Aarti Sharma
Circular No. 1003/10/2015-CX
Dated 05.05.2015
F.No.267/29/2015-CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
************
Sub: Clarification regardingCenvatCredit in transit sale through dealer - reg.
Kind attention is invited to Notification No. 8/2015 – Central Excise (NT) dated 1-3-2015 amending Central Excise Rules, 2002 (CER). Representations have been received from trade regarding the scope and purpose of third...
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EC and SHEC credit availed after February 28, 2015 can be utilized for payment of Basic Excise Duty
Posted Date : 01-May-2015 , 06:00:48 pm | Posted By: Aarti Sharma
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification
No. 12/2015-Central Excise (N.T.)
New Delhi, the 30th April, 2015
G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rule...
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Excise |
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Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI-reg.
Posted Date : 03-Apr-2015 , 06:27:01 pm | Posted By: CASANSAAR
Circular No. 1000/7/2015-CX
datedthe 3rdMarch, 2015
F. No. 208/03/2012-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
To
The Director General of Central Excise Intelligence,
All Principal Chief/ Chief Commissioners of Central Excise and Service Tax,
All Principal Chief/ Chief Commissioners of Central Excise.
Sub: Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI-reg.
Sir / Mada...
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Excise |
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Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI
Posted Date : 03-Mar-2015 , 05:58:57 pm | Posted By: Vijay
Circular No. 1000/7/2015-CX
datedthe 3rdMarch, 2015
F. No. 208/03/2012-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
To
The Director General of Central Excise Intelligence,
All Principal Chief/ Chief Commissioners of Central Excise and Service Tax,
All Principal Chief/ Chief Commissioners of Central Excise.
Sub: Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI-reg.
Sir / Mada...
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Excise |
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Clarification regarding place of removal
Posted Date : 28-Feb-2015 , 06:45:46 pm | Posted By: CASANSAAR
Attention is invited to Circular No. 988/12/2014-CX dated 20.10.2014 issued from F. No. 267/49/2013-CX.8 on the above subject wherein it was clarified that the place of removal needs to be ascertained in terms of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930 and that payment of transport, payment of insurance etc are not the relevant considerations to ascertain the place of removal. The place where sale takes place or when the property in goods passes...
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Excise |
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Withdrawal of prosecution filed in a court
Posted Date : 28-Feb-2015 , 06:44:24 pm | Posted By: CASANSAAR
Your kind attention is invited to the issue of withdrawal of prosecution after it has been filed in a court of law. Instructions in this regard were issued on the Central Excise side vide Circular no. 30/30/94-CX dt 4-4-1994. The relevant part of the instruction contained in paragraph 5 is reproduced below –...
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Excise |
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Simplification of Registration Procedures in Central Excise and Service Tax
Posted Date : 28-Feb-2015 , 06:41:31 pm | Posted By: CASANSAAR
Registration process in Central Excise has been prescribed vide Notification no 35/2001 - C.E(N.T) dt 26-6-2001 as amended from time to time. The prescribed procedure has been amended by notification no. 07/2015-CE (N.T.) dated 01.03.2015 to simplify the procedure and improve the ease in doing business in manufacturing. The salient features of the revised registration procedure are as follows -...
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Excise |
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Recovery of arrears in installments and amendment of Garnishee Notice
Posted Date : 28-Feb-2015 , 06:40:28 pm | Posted By: CASANSAAR
Your attention is invited to provisions of sub-section (2) of section 11 of the Central Excise Act, 1944. Central Excise Officers are empowered under this provision to issue an order to any other person from whom money is due to such person from whom recovery of arrears is required to be made. Such notice for recovery to the other person is generally referred as Garnishee Notice. Similar provisions are contained in section 142(1)(d) of the Customs Act, 1962 and section 87(b) of the Finance Act, ...
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Regarding Central Excise and Service Tax Audit norms to be followed by the Audit Commissionerates
Posted Date : 27-Feb-2015 , 06:04:52 pm | Posted By: Vijay
Circular No. 995/2/2015-CX
dated the 27thFeb., 2015
F. No. 206/03/2014-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
To
The Principal Chief Commissioners/Chief Commissioners of Central Excise and Service Tax (All),
The Director General of Service Tax,
The Director General of Central Excise Intelligence,
The Commissioners of Service Tax (Audit) (All)
The Commissioners of Central Excise (Audit) (All)
Madam/Sir,
Subj...
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Excise |
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Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI
Posted Date : 11-Feb-2015 , 06:38:31 pm | Posted By: CASANSAAR
New Delhi, dated the 10th Feb., 2015
To
The Director General of Central Excise Intelligence,
Principal Chief / Chief Commissioners of Central Excise (All),
Principal Chief / Chief Commissioners of Central Excise & Service Tax (All).
Sub: Instructions regarding adjudication of Central Excise and Service Tax Cases booked by DGCEI.
Sir / Madam,
Attention is invited toNotification no 38/2001 - C.E (N.T) dt 26-6-2001as amended from time to time whereby the officers of various ...
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Excise |
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Regarding inclusion of cases filed in the Settlement Commission in the “Call-Bookâ€-
Posted Date : 26-Dec-2014 , 12:36:37 pm | Posted By: Ravich
Circular 992/16/2014-CX
dated26.12.2014
F. No. 201/26/2013-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Custom
To
Principal Chief Commissioner/ Chief Commissioner of Central Excise (All),
Principal Chief Commissioner/ Chief Commissioner of Central Excise & Customs (All)
Principal Commissioner/ Commissioner of Central Excise (All)
Principal Commissioner/ Commissioner of Central Excise & Customs (All)
We...
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Excise |
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Amendment to CESTAT Appeal Forms – reg
Posted Date : 17-Dec-2014 , 10:48:24 pm | Posted By: CASANSAAR
Circular No. 991/15/2014-CX
F.No.390/Misc./46/2011-JC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 17th December, 2014
To,
1. All Principal/Chief Commissioners and Director Generals under the Central Board of Excise and Customs.
2. Chief Commissioner (AR), CESTAT, New Delhi.
3. All Principal/Commissioners of Customs / Central Excise/ Service Tax.
4. Registrar, CESTAT, New Delhi, Deputy/Assistant Registrar, CESTAT,...
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Splitting up of rebate claims to avoid Pre-Audit
Posted Date : 05-Nov-2014 , 07:58:49 am | Posted By: CASANSAAR
F. No. 206/05/2014-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Dt: 03.11.2014
To
The Chief Commissioners of Central Excise (All)
Sub: Splitting up of rebate claims to avoid pre-audit-reg.
Instances have been brought to the notice of the Board where the assesses have submitted rebate claims by splitting up the amounts of rebate claims so as to keep each individual claim below ₹ 5 lakhs to avoid pre-audit.
2. ...
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Excise |
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Regarding determination of place of removal
Posted Date : 20-Oct-2014 , 06:42:31 pm | Posted By: CASANSAAR
Circular No. 988/12/2014-CX
Dated 20.10.2014
F.No.267/49/2013-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
*******
The Chief Commissioners of Central Excise (All),
The Chief Commissioners of Central Excise and Customs (All),
Madam/Sir,
Subject: Determination of place of removal - reg.
Attention is invited to Notification No. 21/2014 - CE (NT) dated 11.07.2014videwhich the definition of “place of removal” has been...
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Excise |
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Regarding import of pesticides
Posted Date : 18-Oct-2014 , 08:31:21 am | Posted By: CASANSAAR
Circular No. 10/2014-Customs
F. No. 450/23/2014-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
227 –B, North Block
New Delhi, dated 17.10.2014
To,
All Chief Commissioners of Customs/Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs
All Commissioners of Customs and Central Excise
Sir / Madam,
Subject :- Import of Pesticides-reg.
Reference is invited to Boa...
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Excise |
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Regarding Audit by officers of Central Excise
Posted Date : 09-Oct-2014 , 10:48:45 pm | Posted By: CASANSAAR
Circular No. 986/ 10/ 2014-CX
dated09.10.2014
F. No. 206/10/2014-CX.6
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
To
The Chief Commissioners of Central Excise (All)
Sub: Audit by officers of Central Excise-reg.
Doubts have been raised in certain quarters regarding powers of a Central Excise officer to conduct audit, in the background of a recent judgment ofHon’bleHigh Court of Delhi dated 04.08.2014 in case of M/sTra...
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Excise |
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Guidelines regarding Structure, Administrative set up and Functions of Audit Commissionerates
Posted Date : 23-Sep-2014 , 07:07:15 am | Posted By: CASANSAAR
Circular No. 985/09/2014-CX
F. No. 206/03/2014-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated the 22rdSept. 2014
To
The Chief Commissioners of Central Excise and Service Tax (ALL),
The Director General of Service Tax,
The Director General of Audit,
The Director General of Central Excise Intelligence,
The Commissioners of Service Tax (ALL).
Madam/Sir,
Subject – Guidelines regarding Structur...
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Excise |
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Clarifications issued regarding amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014
Posted Date : 17-Sep-2014 , 07:51:05 am | Posted By: CASANSAAR
Circular No 984/08/2014-CX
F. No. 390/Budget/1/2012-JC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
New Delhi, dated the 16thSeptember, 2014
To,
1.All Chief Commissioners, Central Excise and Service Tax/ Customs.
2.All Commissioners of Central Excise, Service Tax/ Customs.
3.Chief Commissioner (AR), CESTAT, New Delhi.
5.All Commissioners of Central Excise, Service Tax and Customs
6.All Commissioners (AR), New Delh...
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Budget 2014-15 Changes in Customs and Central Excise law and rates of duty (Excise)
Posted Date : 11-Jul-2014 , 09:20:08 am | Posted By: CASANSAAR
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
P. K. Mohanty
Joint Secretary (TRU-I)
Tel: 23092687, Fax: 23092031
Email: p.mohanty@nic.in
D.O.F.No.334/15/2014-TRU
New Delhi, the 10th July, 2014.
Dear Chief Commissioner/ Commissioner,
The Finance Minister has introduced the Finance (No.2) Bill, 2014 in Lok Sabha today, i.e., 10th of July, 2014. Changes in Customs and Central Excise law and rates of duty have been proposed through the Finance (No....
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Govt extends excise duty concession on Motor Car and Capital Goods
Posted Date : 26-Jun-2014 , 08:18:52 am | Posted By: CASANSAAR
Government Extends Duty Concessions on Various Items for A Period ofSix MonthsBeyond 30th June, 2014 i.e. till 31st December 2014 videNotificationNo. 06/2014-Central Excise Dated 25th June 2014.
In order to provide a fillip to thecapital goodsand automobile sector, and given itscommitmentto revive theeconomic growth, the Government of India has decided today to extend these duty concessions beyond 30th June for a period of six months upto 31st December, 2014. This announcement was made here t...
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Regarding classification of rice par-boiling machinery
Posted Date : 15-May-2014 , 10:12:56 pm | Posted By: CASANSAAR
Circular No. 982 / 06 / 2014 – CX
F. No. 167/42/2009-CX.1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
……….
Dated: 15.05.2014
To
All the Chief Commissioners of Central Excise,
All the Chief Commissioners of Customs,
All the Directors General.
Sirs,
Subject-Classification of rice par-boiling machinery – reg.
I am directed to draw your attention to Circular No. 924/14/2010-CX dated 19....
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Clarification regarding effective date for levy of excise duty on cigarettes at the enhanced rates vide Finance Act, 2012
Posted Date : 13-Feb-2014 , 08:55:12 pm | Posted By: CASANSAAR
Circular No.981/5/2014-CX
F.No.345/01/2013-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
*****
New Delhi, the 11thFebruary, 2014
To,
Chief Commissioners of Central Excise (All),
Chief Commissioners of Central Excise and Customs (All),
Director General, Directorate General of Central Excise Intelligence,
Commissioners of Central Excise (All),
Commissioners of Central Excise and Customs (All).
Madam/Sir,
Subject: Effective date for levy of...
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Excise |
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Regarding Implementation of decision of Hon’ble Supreme Court in case of M/s Fiat India ltd
Posted Date : 16-Jan-2014 , 08:00:59 pm | Posted By: CASANSAAR
Circular No. 979/03/2014-CX.
F.No. 6/7/2012-CX-1
Government of India ,
Ministry of Finance , Dept of Revenue ,
Central Board of Excise and Customs ,
New Delhi
******
New Delhi, the 15thJan , 2014 .
Subject – Implementation of decision of Hon’ble Supreme Court in case of M/s Fiat India ltd – reg .
Attention is invited to the judgment of Hon’ble Supreme Court dated 29thAugust , 2012 in case of Fiat India Ltd [ 2012-TIOL-58-SC-CX or 2012 ( 283 ) E.L.T 161 ( S.C ...
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Regarding levy of the Education Cess and the Secondary and Higher Education Cess on other cesses
Posted Date : 11-Jan-2014 , 08:14:53 am | Posted By: CASANSAAR
Circular No.978/2/2014-CX
F.No.262/2/2008-CX.8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, the 7th January, 2014
To
(1)The Chief Commissioner of Central Excise (All)
(2)The Chief Commissioner of Central Excise & Customs (All)
(3)The Chief Commissioner of Customs (All)
(4)Directors General (All)
(5)Webmaster.cbec@icegate.gov.in
Madam/Sir,
Sub: Levy of the Education Cess and the Secondary and Higher Educ...
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Regarding extension of warehousing and acceptance of LUT in place of Bank Guarantee for export warehousing for Status Holder Manufacturer Exporters
Posted Date : 13-Dec-2013 , 06:22:09 pm | Posted By: CASANSAAR
Circular No. 976/10/2013-CX
F. No. 201/14/2013-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 12thDecember, 2103
To
All Chief Commissioners of Central Excise & Customs,
All Chief Commissioners of Central Excise,
All Directors General,
Sir / Madam,
Sub:-Extension of warehousing and acceptance of LUT in place of Bank Guarantee for export warehousing for Status Holder Manufacturer Exporters – reg....
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Regarding Arrest and Bail under Central Excise Act, 1944
Posted Date : 17-Sep-2013 , 09:32:39 pm | Posted By: CASANSAAR
Circular No. 974/08/2013-CX
F. No. 4/2/2011-CX-1
Government of India
Department of Revenue
Central Board of Excise & Customs
New Delhi
******
New Delhi, the 17thSeptember 2013
To
All Chief Commissioners of Central Excise & Customs,
All Chief Commissioners of Central Excise,
All Directors General,
Sir/Madam,
Subject – Arrest and Bail under Central Excise Act, 1944 - reg.
1.1 I am directed to invite your attention to the amendments to sections 9A, 20 and 21 of t...
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Revised instructions mandate DTA supplier to furnish certificate to developer regarding Cenvat credit availed
Posted Date : 08-Aug-2013 , 08:22:10 pm | Posted By: Vinay Sharma
AMENDMENT TO THE INSTRUCTION NO. 9 REGARDING PROCEDURE FOR REIMBURSEMENT OF DUTY (ROD) IN LIEU OF DRAWBACK FOR SUPPLY OF GOODS TO SEZ DEVELOPERS AGAINST INDIAN RUPEES
INSTRUCTION NO. 77, DATED 6-8-2013
I am directed to refer to this Department's Instruction No. 9, dated 18th February, 2009 of this Department on the subject mentioned above and to say that para 2(iii)(e) of the said instruction has been substituted by the following:
2. (iii)(e) "Disclaimer Certificate from DTA su...
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Regarding exemption of Excise duty leviable on the specified goods affixed with brand name or trade name of another person
Posted Date : 07-Aug-2013 , 04:51:52 pm | Posted By: Vinay Sharma
[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY,
PART –II, SECTION3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 10/2013 - Central Excise (N.T.)
New Delhi, the 02 August, 2013
G.S.R. (E) –Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) undersection 3of theCentral Excise Act, 1944 (1 of 1944)(hereinafter referred to as the sai...
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Regarding - applicable excise duty on Sedan cars like Maruti SX4, Honda Civic, Toyota Corolla Altis under notification No. 12/2013-CE dated 1st March, 2013
Posted Date : 25-Jul-2013 , 08:11:38 am | Posted By: CASANSAAR
Circular No. 972/06/2013.CX
F. No. 354/04/2013 - TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
****
NewDelhi,Dated 24thJuly, 2013.
To
All Chief Commissioners of Central Excise,
All Chief Commissioners of Customs & Central Excise.
Subject:Applicable excise duty on Sedan cars likeMarutiSX4, Honda Civic, Toyota CorollaAltisunder notification No. 12/2013-CE dated 1stMarch, 2013 - regarding
Sir/Madam,
I am directed to invite your attentio...
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Excise |
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Amends Notification No. 30/2012-Central Excise dated the 9th July, 2012
Posted Date : 15-Jun-2013 , 10:07:40 pm | Posted By: Vinay Sharma
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 21 / 2013-Central Excise
New Delhi, dated the 13thJune, 2013
G.S.R. 372(E).-In exercise of the powers conferred bysub-section (1) of section 5Aof theCentral Excise Act, 1944 (1 of 1944), read withsub-section (3) of section 3of theAdditional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)andsub-se...
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