Category Archives: Excise

Notification No. 57/ 2015 – Customs

By | December 16, 2015

Seeks to further amend Notification No. 69/2011-Customs, dated 29th July, 2011 so as to provide a concessional rate of basic customs duty in respect of tariff item 84082020 [engines of a kind used for the propulsion of motor vehicles – of cylinder capacity exceeding 250 cc] and 87084000 [gear box and parts thereof, of motor… Read More »

Taxes paid twice can be claimed as refund

By | December 11, 2015

Facts of the case The petitioner company cleared its final product during the period between June, 2002 and September, 2002 on payment of excise duties totalling to Rs. 91,129/-. The petitioners due to a pure clerical error, paid the same amount of duty on same clearances all over again by debiting the amount in the… Read More »

Refund cannot be granted if refund application is time barred

By | December 11, 2015

Whether a refund claim in terms of Rule 57F(3) of the Central Excise Rules, 1944 read with Notification No.85/87-CE dated 01.03.87 in respect of credit of duty taken under Rule 57A of the Central Excise Rules, 1944 which remain unutilized in respect of those consignments which were exported and sailed prior to 21.05.89, made after… Read More »

Anti-dumping duty on Purified Terephthalic Acid

By | December 10, 2015

Seeks to levy provisional anti-dumping duty on Purified Terephthalic Acid, originating in, or exported from the People’s Republic of China, Iran, Indonesia, Malaysia and Taiwan for a period not exceeding six months [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]                                                           GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF… Read More »

Anti-dumping duty on Gliclazide exported from China

By | December 8, 2015

Seeks to levy definitive anti-dumping duty on Gliclazide, originating in, or exported from the People’s Republic of China for a period of five year [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. 59/2015-Customs (ADD)  New Delhi, the… Read More »

Anti-dumping duty on Methylene Chloride exported from China and Russia

By | December 8, 2015

Seeks to levy provisional anti-dumping duty on Methylene Chloride originating in, or exported from the People’s Republic of China and Russia for a period not exceeding six months [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. 58/2015-Customs… Read More »

Janoli-Bhagola, Tehsil Palwal Haryana for Unloading of imported goods and loading of export goods”.

By | December 8, 2015

Amendment in Principal Notification No. 12/97-Customs(N.T.) dated 02.04.1997 [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 (Central Board of Excise and Customs) Notification No.137/ 2015-Customs (N.T.) New Delhi, the  7th December, 2015 G.S.R……. (E). – In exercise of the powers… Read More »

Bulk Milk Cooler classified under 8418

By | December 8, 2015

B.9 – Vadodara Zone – Classification – Classification of “Milking Machines and Dairy Machines”- Whether Classifiable Under Tariff Item 84.18 or 84.19: Issue: The Bulk Milk Cooler is described as an insulated tank made up of SS 304 stainless steel sheets with evaporators, direct expansion condensing unit and smooth agitation, which is installed at village… Read More »

Fruit juices or juice based drinks attract same rate of duty @ 6%

By | December 8, 2015

B.7 – Kolkata Zone – Classification – Description of Goods under Tariff Item No 22029020 being “Fruit-Pulp or Fruit Juice Based Drinks” Issue: The sponsoring zone pointed out that tariff item 22029020 provides description of goods as “fruit-Pulp or fruit Juice based drinks” but this description of goods seems incomplete as no percentage of fruit… Read More »