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1. 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...

2. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

3. Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

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. SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original...

6. 100% EOU - Levy of Central Excise Duty - cotton waste generated in manufacturing of the finished products and cleared in the domestic tariff area - Once it is held that...

7. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

8. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

9. Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

10. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

11. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

12. This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

13. 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...

14. Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for...

15. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...