Home Highlights June 2013 Year 2013 This

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1. Petitioner challenged the levying of 5% excise duty with cess on the coal purchased by them from the Coal India Ltd. claiming that levying of such 5% of excise duty is...

2. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

3. Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

4. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

5. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

6. When excise duty is exempted, there is no question of payment of additional duty - SC

7. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

8. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

9. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

10. Notification No. 11/2021 - Customs is being amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on certain goods with effect from...

11. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...

12. This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

13. 100% EOU - Shortage of stock - The point of levy of excise duty is removal of goods whereas, point of levy under the Act is on sale. Therefore, an order passed by the...

14. Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

15. Rate of duty of excise increased from 10% to 12% and 1% to 2%