Central excise law manual 2010 11

Refund of excise duty time limitation rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. Observation that the decision of the cestat is neither supported by any statutory provision nor by any case law. This is the basic law related to the levy and collection of duties of central excise. Some important forms, due dates and frequency thereof. Introduction, categorization of samples, procedure for the drawl and accounting of samples, quantity of samples, test memo, preservation of samples, cost of samples when drawn by the department, procedure for testing and retesting of samples drawn by the department, clearance of modelprototype without payment of duty for trial etc, samples drawn at the time of export of goods. Bdps central excise tariff 20092010 11th edition anand garg 795 2. Arrear recovery manual for central excise, customs and. Feb 26, 2010 9 excise duty on chewing tobacco and branded unmanufactured tobacco packed in pouches with the aid of packing machines will now be levied based on capacity of production under section 3a of the central excise act, 1944 compounded levy. Central gst, ahmedabad south central excise, ahmedabad. Vijay k kumar vijay k kumar editorinchief, taxindiaonline enjoys a substantial reputation in issues pertaining to indirect taxation. However this act does not contain the rate at which duties are imposed 4. For the administration of the central excise act, 1944 and the central excise rules, 2002 hereinafter referred to as the said rules, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, or importer of goods, who wants to pass on cenvat credit on imported goods, are required to. Cs manual chapter 8 published in central excise manual 201011 51st edition. Notifications central board of indirect taxes and customs.

Central excise, rules, tariff, acts, notifications, manual, circular. Home list manuals central excise manual central excise practice manual this central excise practice manual. Nov 29, 2016 registration under central excise law. Central excise tariff notification 22 2010 ce, dated 2904 2010,amends notification no 22008 central excise dated the 1st march 2008, central excise tariff notification no. Common procurement of raw material, interdependence in manufacturing operations etc.

More information of case laws are visible to the subscriber of a package i. The central excise law is administered by the central board of indirect taxes and customs cbic through its field formations, the central excise commissionerates. Government finds that it is not in dispute that the goods were exported and central excise duty has been paid on the export goods. Benefit of central excise duty exemption on pipes against s. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers.

Central excise practice manual tax management india. Central excise tariff of india 20092010 57th edition r. Central board of excise and customs home page of central. Changes in customs and central excise law and rates of duty have been. General rules for interpretation of the schedule to the central excise tariff act, 1985.

In exercise of the powers conferred by sub section 1 of section 5a of the central excise act, 1944 1 of 1944, the central government on being satisfied that it is necessary in the public interest so to do, hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances. Notification new delhi, the 27th february, 2010 no. The levy will come into effect on 8 th march, 2010. The central excise law made up of acts, rules, case laws apart from analysis of notifications, circulars and trade notices can be used in determining the excise duty implications on the activity of manufacture. Such appeals are being filed after careful scrutiny by the board and while examining, the amount involved is kept in mind. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that. Circulars instructions central board of indirect taxes and. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Latest indian central excise, cenvat credit rules, tariff, acts, notifications. Central excise, rules, tariff, acts, notifications, manual. For this purpose, the country is divided into 10 zones and a chief commissioner of central excise heads each zone.

Buy central excise law manual 201617 book online at low price in india on. Central excise act, 1944 before central government on the following grounds. Buy central excise law manual 201718 book online at low price in india on. Notifications home page of central board of excise and customs. Central excise law manual 201718, by r k jain, 9788175885257. Departmental circular nor a manual of instructions issued by the central board of. Central excise law manual 201617 buy online now at jain. Commissioner of central excise, pune7, the court had to consider and analyse the concept of mutual interest and it was found that there was common procurement of raw material, parties had common stock accounting and planning and interdependence in. This can help the indirect taxes practitioner to advise the manufacturer, professional manager on the. Tiol tax news, gst, income tax, service tax, customs.