cases of retail sale of cement under central excise

cases of retail sale of cement under central excise « BINQ ...

2013-6-29  CENTRAL EXCISE – Central Board of Excise and Customs. 1 Mar 2011 The exemption from basic excise duty on Indian Katha falling under tariff . Central

Read More
Acc Ltd vs Commissioner Of Central Excise on 21 August,

The cement was cleared in bags of 50 Kgs each as well as in loose form.They were selling cement to retail customers as well as industrial/institutional consumers (Not for Retail sale bags viz. NFR Bags). They paid excise duty @ Rs.600/- per tonne or 12% ad valorem on clearances made to retail customers depending on the quantity of cement sold.

Read More
MRP Provisions applicability, Central Excise

Issue: Cement in packaged form has been notified under Section 4A of the Central Excise Act, 1944 with effect from 17.3.2012. The assessee affixes a label on the bags removed to its depots clearly stating, “meant for industrial/institutional consumer”. An audit objection has been raised in this zone for non-adoption of retail sale price ...

Read More
2014 (8) TMI 251 - CESTAT MUMBAI - Central Excise

Head Note / Extract: Exemption from affixing MRP on cement bags - rate of duty - Tariff rate or ad-valorum rate - concessional rate of duty - cement bags cleared after specifically declaring on the packages as “Not for Retail Sale- meant for industrial consumer/institutional consumer/RMC consumption” - benefit of Sr. No. 1C of Notification NO. 4/2006-CE dated 1.3.2006 - Held that ...

Read More
Ultratech Cement Ltd vs Commissioner Of Central Excise ...

2.?The assessee is engaged in the manufacture and sale of packaged cement in unit packages (packed in HDEP/PP Bags) of 50 Kg and cement clinker falling under the schedule to Central Excise Tariff (Amendment) Act, 2005. The assessee has been clearing the cement by paying the duty at the normal tariff rate at Rs. 600.00 per metric tonne.

Read More
2020 (6) TMI 329 - CESTAT, HYDERABAD - Central Excise

Clearance of Cement Benefit of exemption Notification No. 4 2007 CE dated 01.03.2007 (Sl No. 1A) clearance of cement to M s Andhra Pradesh Housing Corporation Ltd (APHCL) as well as for their own

Read More
Important changes/amendment in respect of Central

2011-3-3  For the purpose of the ad valorem component, the value would no longer be the retail sale price but the transaction value determined under section 4 of the Central Excise Act, 1944. Similarly, rates of duty applicable to cement manufactured by mini-cement plants have been revised from specific rates to either ad valorem or ad valorem + specific ...

Read More
Anil Products Limited (S) v. Commissioner Of Central ...

In the case of BECOAT vs. Commissioner of Central Excise, Cochin, it was held that if a product comprises of two or more constituents, it need not be put up in measured dosages or packed for retail sale. Even this issue or manner of classification is settled by a Circular issued by the Government being Circular No.13/89 dated 21.2.1989 which ...

Read More
Budget 2012- Important changes in Central excise duty

2012-3-16  Refills and inks in bulk packs (not meant for retail sale) used for manufacture of pens of value not exceeding ` 200 per piece. The entry „ intraocular lens ‟ has been removed from Si Nos. 115 67 of Central Excise Notfn. Nos. 1/2011-CE 2/2011-CE, both dated 1.3.2011 and will be exempted from Central Excise Duty under CETH 9021.

Read More
Effective Rate of Duty on goods of Chapter 26 to Chapter ...

Condition No. Conditions. 1. (i) If the cement manufacturer makes a declaration to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction regarding the installed capacity of the factory before availing of exemption under this notification or wherever there is a change in the said capacity, and furnishes such ...

Read More
Important changes/amendment in respect of Central

2011-3-3  For the purpose of the ad valorem component, the value would no longer be the retail sale price but the transaction value determined under section 4 of the Central Excise Act, 1944. Similarly, rates of duty applicable to cement manufactured by mini-cement plants have been revised from specific rates to either ad valorem or ad valorem + specific ...

Read More
Anil Products Limited (S) v. Commissioner Of Central ...

In the case of BECOAT vs. Commissioner of Central Excise, Cochin, it was held that if a product comprises of two or more constituents, it need not be put up in measured dosages or packed for retail sale. Even this issue or manner of classification is settled by a Circular issued by the Government being Circular No.13/89 dated 21.2.1989 which ...

Read More
Central Excise Online

(b) at the rate of Rs.400 per tonne, in case of goods falling under S.No.1C; and (c) at the rate of Rs.600 per tonne in case of goods cleared in packaged form and the retail sale price of such goods exceeds Rs. 190 per 50 kg bag or per tonne equivalent retail sale price exceeds Rs.3800,

Read More
CENTRAL EXCISE - Techshristi

Erstwhile section 35B (2) provides that the Commissioner of Central Excise may, if he is of opinion that an order passed by the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day, or the Commissioner (Appeals) under section 35A, is not legal or proper, direct any Central Excise Officer ...

Read More
Notification No.04/2007-Central Excise dated 01.03.2007

2020-9-7  Notification No.04/2007-Central Excise dated 01.03.2007 Amendments regarding - Ad valorem rates (NTF. NO. 04/2006-CE, DT. 01/03/2006) ... If the package contains X kg of cement and the declared retail sale price is Rs. Y, then the per tonne equivalent retail sale price = Y*1000/X ... in case of goods falling under S.No.1C; and ...

Read More
M/S Sony India Ltd. Vs. Commissioner of Central Excise ...

2003-4-1  M/S Sony India Ltd. Vs. Commissioner of Central Excise, Delhi [2004] Insc 365 (5 May 2004) Cji G.P. Mathur. Rajendra Babu, Cji. : A show cause notice was issued to the appellant by the Commissioner of Central Excise demanding duty of Rs. 2,07,64,870.16 for the period from 1.7.1998 to 31.1.1999. The appellant complied with the demand under ...

Read More
Indian Central Excise Manual, Part-III, Value under the ...

Value on basis of Maximum Retail Sales Price. Part III Valuation. Value under the Central Excise Act, 1944 1.1 Value of the excisable goods has to be necessarily determined when the rate of duty is on ad-valorem basis. Accordingly, under the Central Excise Act, 1944 the following values are relevant for assessment of duty.

Read More
VILGST - Updates on GST, VAT, Service Tax, Central Excise ...

Central Excise - Denial of Cenvat credit for not following the procedure prescribed under Rule 9A of Cenvat Credit Rules and not filing proper declaration for availing the said credit and the transitional credit of the stock lying as on 31.03.2004 ...

Read More
Chandan Tobacco Company v. Commissioner of C. Ex.,

Hence, the final product is covered under the provisions of Section 4A of the Central Excise Act, 1944 as a product, the value which was based on the MRP, the Department should not have resorted to arrive at clandestine removal of the quantity per pouch in the present case. For example the lower authorities rely upon the report of SIIR to ...

Read More
Outward Transit Insurance - Whether Part of Taxable Sale

2021-6-18  The Hon'ble Supreme Court also ruled on this issue in the case of Escorts JCB Limited V Commissioner of Central Excise, Delhi II. A detailed study on this aspect in the following article reveals that cost of insurance and outward freight in all such arrangements will form part of sale price and be taxable under the Sale Tax Act.

Read More
CENTRAL EXCISE - Techshristi

Erstwhile section 35B (2) provides that the Commissioner of Central Excise may, if he is of opinion that an order passed by the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day, or the Commissioner (Appeals) under section 35A, is not legal or proper, direct any Central Excise Officer ...

Read More
M/S Sony India Ltd. Vs. Commissioner of Central Excise ...

2003-4-1  M/S Sony India Ltd. Vs. Commissioner of Central Excise, Delhi [2004] Insc 365 (5 May 2004) Cji G.P. Mathur. Rajendra Babu, Cji. : A show cause notice was issued to the appellant by the Commissioner of Central Excise demanding duty of Rs. 2,07,64,870.16 for the period from 1.7.1998 to 31.1.1999. The appellant complied with the demand under ...

Read More
VALUATION UNDER CENTRAL EXCISE - Excise - TaxDose

2016-2-10  In case any of the above conditions is not satisfied ,then value will be determined in accordance with the Central Excise Valuation ( Determination of Price of Excisable Goods ) Rules,2000 (c ) Duty based on MRP: Statutory requirements of declaring retail sale price on the package of notified excisable goods is a pre-requisite for applying ...

Read More
Excise valuation on retail sales price Business Standard ...

2007-11-26  A recent judgment of the Supreme Court, in the case of Jayanti Food Processing Pvt Ltd vs CCE (2007-TIOL-150-SC-CX), authoritatively holding that the applicability of the provisions of the Standards of Weights and Measures Act, 1958 (SWMA) and the rules made thereunder is a pre-requisite for the application of Retail Sales Price (RSP)-based valuation methodology under excise law has

Read More
Notification No.04/2007-Central Excise dated 01.03.2007

2020-9-7  Notification No.04/2007-Central Excise dated 01.03.2007 Amendments regarding - Ad valorem rates (NTF. NO. 04/2006-CE, DT. 01/03/2006) ... If the package contains X kg of cement and the declared retail sale price is Rs. Y, then the per tonne equivalent retail sale price = Y*1000/X ... in case of goods falling under S.No.1C; and ...

Read More
Indian Central Excise Manual, Part-III, Value under the ...

Value on basis of Maximum Retail Sales Price. Part III Valuation. Value under the Central Excise Act, 1944 1.1 Value of the excisable goods has to be necessarily determined when the rate of duty is on ad-valorem basis. Accordingly, under the Central Excise Act, 1944 the following values are relevant for assessment of duty.

Read More
Chandan Tobacco Company v. Commissioner of C. Ex.,

Hence, the final product is covered under the provisions of Section 4A of the Central Excise Act, 1944 as a product, the value which was based on the MRP, the Department should not have resorted to arrive at clandestine removal of the quantity per pouch in the present case. For example the lower authorities rely upon the report of SIIR to ...

Read More
Central Excise Act - Levy of Tax Collection Duty

2 天前  Central Excise Duty is a form of tax that is indirectly applicable to goods or products that are manufactured or produced within India. These goods are specifically created for the purpose of personal consumption. This tax is also known as Central Value Added Tax (CENVAT) and is levied on the manufacture or retail of goods or products.

Read More
excise [Resolved] Excise #332555 - CAclubindia

2010-2-8  Deemed manufacture in case of goods covered under MRP provisions - In respect of goods specified in third schedule to Central Excise Act, any process which involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on the container or ...

Read More
Notifications - Central Board of Indirect Taxes and Customs

Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent ...

Read More

Copyright © 2020.Company name All rights reserved.SiteMap