Ncentral excise rules 2013-14 pdf

Whether default under rule 83a attracts penalty under rule 25. Eximkey india dgft, customs, excise, export import policy. Go to changes in budget 201516 changes in excise duty in budget 201415 go to budget main page. Amendments in the central excise act, 1944 1 section 9 provides that an offence case involving evasion in which the duty leviable. Chapter 3 levy and collection of central excise duty on. General rules for interpretation of the schedule to the central excise tariff act, 1985. Compact tools vs commissioner of central excise, indore citation. Identify provisions of central excise actrulesnotification which have. Central excise, rules, tariff, acts, notifications, manual. May 20, 2015 penalty provided under subsections 4 and 5 of section 37 of the excise act power of central government to make rules increased to rs. Presenting the union budget in lok sabha today, the finance minister announced that there will be no change in the normal rate of excise duty of 12% and the normal rate of. The excise duty structure on mobile handsets has been restructured so as to provide that all mobile handsets will attract 1% excise duty if cenvat benefit is not availed of.

Entire amount of duty was paid on various dates and the last instalment was paid. The excise policy for 2014 for the period commencing from 1st may, 20 to 30th april, 2014 is detailed as under. Whether default under rule 83a attracts penalty under. Current, maintained in terms of part v of the excise manual of. Central excise tariff act, 1985 5 of 1986 hereinafter referred to as the excise. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. Budget 2014 changes in excise duty rates and baggage rules. Budget 201415 changes in excise duty in budget 2014 2015.

Exemption for export of excise verified stock of 1053. No change in the normal rates of excise duty and service tax there is no change in the peak rate of basic customs duty of 10% for nonagricultural products. November 6, 2015 central excise branded chewing tobacco not relevant whether the brand is own or not. The maximum permissible number of retail sale country liquor l14a licenses is fixed at 65. Budget 2014 changes in excise duty rates and baggage. To locate an hs code for an item, please click on the appropriate chapter below. Buy central excise law manual 201718 book online at low price in india on.

Validity of recruitment rules central board of excise and customs, new delhi. Central excise department, or any person including an officer of the state government. The duty will be 6% if cenvat benefit is availed of. Penalty provided under subsections 4 and 5 of section 37 of the excise act power of central government to make rules increased to rs. Changes in excise duty in budget 201415 go to budget main page. Excise duty on specified parts of hybrid vehicle is being reduced from 10% to 6%. The policy to tax and regulate the sale of liquor must meet the following objectives. Central excise manual, chapter2, introduction, persons.

Supreme court ruling central excise 2015tiol284sccx cce vs ms virat crane industries ltd dated. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Any notification, circular, instruction, standing order, trade notice or other order issued under the cenvat credit rules, 2001 by the board, the chief commissioner or the commissioner of central excise, and in force as on 28 th february, 2002, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Recruitment rules for assistant subinspector weapons 191120. Material facts of this case are the appellant during april 2007, may 2007 and june 2007 failed to discharge the duty liability for each of this month by the due date in terms of the provisions of rule 8 of the central excise rules, 2002.