Applicable Sections ;– Section 11A, read with sections 4, 11 and 33A of the Central Excise Act, 1944, sections 73 and 87 of the Finance Act, 1994 and sections 28 and 142 of the Customs Act, 1962 Issue : On death of sole proprietor, department issued notice alleging clandestine removal to sole proprietor’s wife/daughters .… Read More »
Circular No. 25 /2015 F. No. 467/34/2006-Cus.V Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs 15th October 2015 All Principal Chief Commissioners All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Directorate Generals, Chief Departmental Representative, All Principal Commissioners of Customs, All Principal… Read More »
In a bid to check cheap imports, the Centre on Monday raised the import duty on wheat to 25 per cent till March next year, its second increase in three months. “In view of the continued fall in international prices of wheat and the anticipated adverse impact of increased imports during the first half of… Read More »
Govt provides excise exemption on certain goods used in manufacturing of bio diesels
Section 11A, read with section 33A, of the Central Excise Act, 1944, section 73 of the Finance Act, 1994 and section 28 of the Customs Act, 1962 Issue :- Assessee challenged adjudication order on ground that it was passed after an unreasonable delay of 22 months after conclusion of hearing HELD : Inordinate and unexplained… Read More »
Facts of the Case Assessee was buying conveyor belting in endless length and cutting same into required sizes Issue : Department argued that said process amounted to manufacture and demanded duty – Tribunal held that conveyor belting is material used in construction of conveyors and like fabrics and other materials, belting comes in endless length… Read More »
Period April, 2002 to January, 2003 Facts of the Case :- On ground of fraudulent procurement of inputs under bond without payment of duty claiming an Exemption Notification, Department issued notice dated 27-11-2009 . Issue :- Assessee argued that notice was time-barred, being beyond 5 years from relevant date Tribunal held that department came to… 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 (Central Board of Excise and Customs) Notification No. 99/2015-Customs (N.T.) New Delhi, the 15th October, 2015 G.S.R. ..(E).- In exercise of the powers conferred by clause (a) of sub-section (1)… Read More »
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 101/2015 – Customs (N.T.) Dated the 15th October, 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… Read More »
Circular No. 24 /2015- Customs F.No. 450/226/2014- Cus IV Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated: 14.10.2015 To All Chief Commissioner of Customs / Customs (Preventive) All Chief Commissioners of Customs and Central Excise All Commissioners of Customs All Commissioners of Customs and Central Excise Sir / Madam, Subject: Improving Ease of Doing Business Issuance of Electronic Delivery Orders -regarding As part of Government’s initiatives for improving Ease of Doing Business, several facilitation measures are being taken by the Central Board of Excise & Customs. After consultation… Read More »