Central excise law manual 2010 11

He has written several articles on central excise, customs, service tax and allied matters for the excise law times and for taxindiaonline. More information of case laws are visible to the subscriber of a package i. Notification new delhi, the 27th february, 2010 no. Observation that the decision of the cestat is neither supported by any statutory provision nor by any case law.

Central excise act, 1944 before central government on the following grounds. Tiol tax news, gst, income tax, service tax, customs. Arrear recovery manual for central excise, customs and. Notifications home page of central board of excise and customs. 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. Central excise practice manual tax management india. Buy central excise law manual 201718 book online at low price in india on. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Departmental circular nor a manual of instructions issued by the central board of.

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. Vijay k kumar vijay k kumar editorinchief, taxindiaonline enjoys a substantial reputation in issues pertaining to indirect taxation. Such appeals are being filed after careful scrutiny by the board and while examining, the amount involved is kept in mind. Central gst, ahmedabad south central excise, ahmedabad. Jain book agency, delhi based book store for all your books related needs. 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. Nov 29, 2016 registration under central excise law. 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 excise, rules, tariff, acts, notifications, manual.

Changes in customs and central excise law and rates of duty have been. Central excise, rules, tariff, acts, notifications, manual, circular. Benefit of central excise duty exemption on pipes against s. The civil appeals on matters relating to valuation and classification are filed under section 35lb of the central excise act,1944 and section eb of the customs act, 1962. Timeline of changes in rule 11 of central excise rules, 2002. Buy central excise law manual 201617 book online at low price in india on. Government finds that it is not in dispute that the goods were exported and central excise duty has been paid on the export goods. Refund of excise duty time limitation rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. 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. Cs manual chapter 8 published in central excise manual 201011 51st edition.

Central excise tariff of india 20092010 57th edition r. However this act does not contain the rate at which duties are imposed 4. General rules for interpretation of the schedule to the central excise tariff act, 1985. Act central excise rules notificatons circulars forms search. Central excise law manual 201617 buy online now at jain. Part11 export to all countries except nepal and bhutan. Some important forms, due dates and frequency thereof.

Central excise law manual 201718, by r k jain, 9788175885257. Common procurement of raw material, interdependence in manufacturing operations etc. 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. This can help the indirect taxes practitioner to advise the manufacturer, professional manager on the. For this purpose, the country is divided into 10 zones and a chief commissioner of central excise heads each zone. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Central board of excise and customs home page of central. This is the basic law related to the levy and collection of duties of central excise. 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. Inauguration of customs canine centre at attari, amritsar by dr. 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 instructions central excise rules cbec. Latest indian central excise, cenvat credit rules, tariff, acts, notifications.

The central excise law is administered by the central board of indirect taxes and customs cbic through its field formations, the central excise commissionerates. Bdps central excise tariff 20092010 11th edition anand garg 795 2. Notifications central board of indirect taxes and customs. 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. Circulars instructions central board of indirect taxes and.