SUPREME COURT OF INDIA Commissioner of Central Excise v. Amrit Food (A Division of Amrit Corporation Ltd.) A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO. 4337 OF 2006 SEPTEMBER 3, 2015 Ms. Nisha Bagchi, Ms. Binu Tamta, K. Parameshwar Nair, Ms. Pooja Sharma, and B. Krishna Prasad, Advs. for the Appellant. S. Ganesh,… Read More »
SUPREME COURT OF INDIA Commissioner of Central Excise, Indore v. S.K. Industries A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO. 5227 OF 2004 APRIL 13, 2015 ORDER 1. Respondents herein are engaged in the manufacture of Milk-n-Nut besides other products. It has been claiming the classification of the aforesaid product under Chapter Heading… Read More »
Instruction F. No. 605/71/2015-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs New Delhi, dated the December 2nd 2015 To Principal Chief Commissioners / Chief Commissioners (All) Principal Directors General / Directors General (All) Principal Commissioners/Commissioners (All) Madam/Sir, Subject: Timely cancellation of bond executed with Customs in advance… Read More »
Seeks to levy definitive anti-dumping duty on import of all kinds of plastic processing or injection moulding machines, also known as injection presses used for processing or moulding of plastic materials, having clamping force not less than 40 tonnes and not more than 1000 tonnes for a period of five years. [TO BE PUBLISHED IN… Read More »
Regarding suspension of benefits under North East Industrial and Investment Promoton Policy (NEIIPP), 2007 by DIPP and its bearing on Central Excise duty Exemption F.No.332/03/2014-TRU Dated 02-12-2015 Circular No 1012/19/2015-CX
The Government has noted that the Central Board of Excise and Customs (CBEC) has reviewed the monetary limits for assets and its guidelines for prosecution in matters relating to offences punishable under CBEC. Revised guidelines for arrest and bail and for launching prosecution, in relation to offences punishable under the Customs Act, 1962, the Central… Read More »
INSTRUCTION F.No.394/97/2015-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) New Delhi, dated 1 st December, 2015 To All Principal Chief/Chief Commissioners of Customs All Principal Chief/Chief Commissioners of Customs (Preventive) All Principal Chief/Chief Commissioners of Customs & Central Excise All Principal Chief/Chief Commissioners of… Read More »
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (ii)] Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 135/2015-CUSTOMS (N. T.) New Delhi, 30th November, 2015 9 Agrahayana, 1937 (SAKA) S.O (E). In exercise of the powers conferred by sub-section (2) of section… Read More »
As per First Proviso to rule 3(7)(b) of the CENVAT Credit Rules, 2004, credit of EC on excisable goods and EC on taxable services can be used only for payment of EC on finished excisable goods or EC on taxable service; hence, credit of EC cannot be used for discharging SHEC CESTAT, AHMEDABAD BENCH Diamond… Read More »
Facts of the case The assessee, a manufacturer of motor cycles/two wheelers, and claimed refund of Automobile Cess, Education Cess on Automobile Cess and Secondary and Higher Education Cess (for short SHE Cess) on Automobile Cess paid along with customs duty on the goods exported outside the country Revenue Contention Duties of excise collected under the… Read More »