Ministry of Finance of Govt of India on 19-November, 2015 In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Central Board of Excise & Customs No.106/2015-CUSTOMS (N.T.), dated 5th November, 2015, except as respects things done or omitted… Read More »
Circular No. 29/2015-Customs F. No. 609/98/2015-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs New Delhi, dated 16th November, 2015 To Principal Chief Commissioners / Chief Commissioners (All under CBEC) Principal Directors General / Directors General (All under CBEC) Principal Commissioners/Commissioners (All under CBEC) Subject: All Industry Rates… Read More »
[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. 109/2015-CUSTOMS (N. T.) New Delhi, the 16th November, 2015 G.S.R. (E). In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37… Read More »
[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) New Delhi, the 16th November, 2015 Notification No. 110/2015 – CUSTOMS (N.T.) G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962… Read More »
Ministry of Finance of Govt of India on 16-November, 2015 Government notifies revised all industry rates of Duty Drawback and other Duty Drawback related changes effective from 23rd November, 2015 The Central Government has notified the Schedule of revised All Industry Rates of Duty Drawback effective from 23rd November, 2015. These revised rates are based… Read More »
Tankers cannot be termed as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums cannot be said to be covered by the said chapter note 10. CESTAT, MUMBAI BENCH JPB Chemical Industries (P.) Ltd. v. Commissioner of Central Excise, Belapur P.K. JAIN, TECHNICAL MEMBER AND S.S. GARG, JUDICIAL MEMBER… 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. 108/2015-CUSTOMS (N. T.) New Delhi, 13th November, 2015 18 Kartika, 1937 (SAKA) S.O. (E). In exercise of the powers conferred by sub-section (2) 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. 107/215-CUSTOMS (N. T.) New Delhi, Date- 9th November, 2015 S.O. (E). In exercise of the powers conferred by sub-section (2) of section 14 of… Read More »
Unless Countervailing Duty (CVD) had been paid in cash, the assessee was not entitled to take credit based merely upon the debit entry in the passbook under DEPB Scheme HIGH COURT OF MADRAS Mohan Breweries & Distilleries Ltd. v. Commissioner of Central Excise, Pondicherry Commissionerate V. RAMASUBRAMANIAN AND T. MATHIVANAN, JJ. C.M.A. NO. 386 OF… Read More »
Facts of the case The appellant’s machines were sealed and there was no production from 16.4.2013 to 15.5.2013. The appellant had already deposited duty of 70 lakh for the whole of month of April, 2013. Therefore, the appellant filed an application on 8.5.2013 for abatement of duty for the period 16.4.2013 to 30.4.2013. The same… Read More »