Category Archives: Excise

Exchange Rate Relating to Imported and Export Goods Notified

By | November 5, 2015

Ministry of Finance 05-November, 2015 Exchange Rate of Foreign Currency Relating to Imported and Export Goods Notified              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.101/2015-CUSTOMS (N.T.), dated 15th October,… Read More »

Anti dumping duty on narrow woven fabric Extended for one year

By | November 3, 2015

The Finance Ministry has extended by one year the validity of anti-dumping duty on ‘’narrow woven fabric’ imports from China and Chinese Taipei. In market parlance, “narrow woven fabric” are popularly known as “Velcro tapes” or “fastening tapes”.or “hook and loop tape fasteners”. It finds application in industries such as garment industries, surgical and orthopaedic… Read More »

Assessee not required to comply supplementary instruction if the main exemption notification does not contain it :CESTA

By | November 3, 2015

Facts of the case ;- Appellant is registered with the department for production/clearance of excisable goods to domestic electrical appliances namely, juicer mixer grinder (JMG), food processor, mixer grinder and electric motors. The appellants are exporting excisable a goods without payment of duty against exemption under Notification No. 42/01 ibid. Supplementary instructions were issued to… Read More »

Cross examination of witness can not be denied: High Court

By | November 2, 2015

Summary of Point on  cross examination of the witnesses:- The Court finds that despite a specific request made by the Appellant for cross examination of the witnesses whose statements were recorded and were being relied upon by the Department, no serious attempts were made to secure their presence in the adjudication proceedings. A perusal of… Read More »

CENVAT Credit on Concrete sleepers used for laying railway line for movement of goods allowed

By | November 2, 2015

Concrete sleepers used for laying railway line for movement of goods between plant facilities installed within factory premises; and JO trucks for movement of nitrogen and oxygen gas cylinders within factory, are eligible for Cenvat credit as ‘input’ CESTAT, NEW DELHI BENCH Jindal Steel & Power Ltd. v. Commissioner of Central Excise, Raipur S.K. MOHANTY,… Read More »

Anti dumping duty on imports of All Fully Drawn or Fully Oriented Yarn /Spin Draw Yarn/Flat Yarn of Polyester

By | November 1, 2015

[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 Hexamine

By | November 1, 2015

[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. 50/2015-Customs (ADD)  New Delhi, the 21st October, 2015              G.S.R.    (E). –Whereas,  in the matter of ‘‘Hexamine’ (hereinafter referred to as the subject goods), falling under tariff item 2921… Read More »

No Penalty under Rule 26 if goods liable to confiscation are not taken in Possession

By | November 1, 2015

Rule 26 of the Central Excise Rules, 2002 Facts of the case :-  Three firms claimed rebate of Central Excise duty from office of Maritime Commissioner . Rebate was sanctioned and disbursed to them .During Course of post sanction verification of duty payment, it was alleged that rebate claims were filed by submitting false, fabricated… Read More »

Clarification regarding Self sealing and self Examination of Bulk cargo

By | November 1, 2015

Circular No. 1011/18/2015-CX F.No. 96/108/2014-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ********* New Delhi, the 30th October, 2015 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All), Principal Commissioner of Central Excise (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/Sir, Subject: – Clarification… Read More »

Education Cess and SHE allowed to be utilized for service tax payment

By | October 30, 2015

Education Cess and Secondary and Higher Education Cess paid on inputs or capital goods received in the premises of the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »