Category Archives: Excise

Edible Coconut Oil in retail packing of 200 ml or less is classifiable under Chapter 15 covering Animal or Vegetable Fats and Oils and not under Chapter 33 covering Cosmetics and Toilet Preparation

By | December 8, 2015
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B.6 – Hyderabad Zone – Classification – Classification of Coconut Oil Packed in Packages up to Sizes of 200ml: Issue: This issue relates to classification of Coconut Oil. There are two contending classifications of Coconut Oil under the Central Excise Tariff. Chapter 15 covers various types of Vegetable Oils including Coconut Oil and Chapter 33… Read More »

Classification of Silica Ramming Mass under Chapter heading 2506 of CETA

By | December 8, 2015
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B.5 – Ranchi Zone – Classification – Classification of Silica Ramming Mass under Chapter Heading 3816 of CETA, 1985. Issue: A large number of units situated in the jurisdiction of the zone are engaged in the process of crushing, screening, grinding and mixing of quartz / quartzite mineral stones (in boulder form) to convert them… Read More »

Formula prescribed in notification is binding to arrive value addition by revenue ,Cost Audit Report Rules not to be followed

By | December 8, 2015
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B4 – Kolkata Zone – Assessment and Valuation – Fixation of special rate representing the actual value addition under Area based Exemption Scheme Issue: It was explained by the sponsoring zone that an assessee was engaged in the manufacture of various food products and cosmetic products under chapter 21 and chapter 33 and availing area… Read More »

MRP based assessment not possible if Central Govt not issued notification

By | December 8, 2015
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B3 – Vadodara Zone-Assessment and Valuation- Whether the Excisable Products like Dish Washing Liquid, Floor Cleaner, Toilet Cleaners Falling under Tariff Items 34022010 and 34022090, Liable for Excise Duty by Assessing Value under Section 4 or Section 4A (MRP based assessment) of Central Excise Act, 1944. Issue: The sponsoring zone explained that a doubt had… Read More »

Vat/CST subsidy is to be included in transaction value under Section 4 of Central Excise Act

By | December 8, 2015
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B2-Jaipur Zone – Assessment and valuation-Retention of Sales Tax Collected from Customers and Inclusion thereof in the Transaction Value: Issue: During the course of audit of certain units, it has been noticed that Government of Rajasthan has declared that the concerned manufacturer shall be eligible for Customized Package (a financial package) under Rajasthan Investment Promotion… Read More »

Valuation of Cement bags cleared to industrial consumers from depot will be made under Section 4 of the Central Excise Act and not under Section 4A

By | December 8, 2015
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B1- Hyderabad Zone- Assessment and Valuation-Non-adoption of Section 4A-Valuationof Goods-Clearances made to Depots by Cement Manufacturers:- Issue: Cement in packaged form has been notified under Section 4A of the Central Excise Act, 1944 with effect from 17.3.2012. The assessee affixes a label on the bags removed to its depots clearly stating, “meant for industrial/institutional consumer”.… Read More »

Anti-dumping duty on Melamine Tableware and Kitchenware exported from china,Thailand,Vietnam

By | December 7, 2015
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Seeks to levy definitive anti-dumping duty on Melamine Tableware and Kitchenware products originating in, or exported from the People’s Republic of China, Thailand and Vietnam for a period of five year. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]                   … Read More »

Anti-dumping duty on Phthalic Anhydride exported from Japan and Russia

By | December 7, 2015
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Seeks to levy definitive anti-dumping duty on Phthalic Anhydride, originating in, or exported from Japan and Russia 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. 56/2015-Customs (ADD)  New Delhi, the… Read More »

For Tamil Nadu extension of date for payment of Central Excise duty and Service Tax for November 2015 to the 20th of December 2015

By | December 7, 2015
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F. No.296/07/2015-CX.9 Govt. of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, the 05th December, 2015 OFFICE MEMORANDUM Please find enclosed a press release issued by Central Board of Excise and Customs [CBEC] for taking necessary action at your end. Encls: As above Sd- (Hemambika R. Priya) Commissioner… Read More »