Ncentral excise rules 2013-14 pdf

Central excise manual, chapter2, introduction, persons. Central excise, rules, tariff, acts, notifications, manual. Excise duty on specified parts of hybrid vehicle is being reduced from 10% to 6%. Budget 2014 changes in excise duty rates and baggage. Identify provisions of central excise actrulesnotification which have. Central excise department, or any person including an officer of the state government. Validity of recruitment rules central board of excise and customs, new delhi. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Whether default under rule 83a attracts penalty under rule 25. Eximkey india dgft, customs, excise, export import policy. Entire amount of duty was paid on various dates and the last instalment was paid. The policy to tax and regulate the sale of liquor must meet the following objectives.

Compact tools vs commissioner of central excise, indore citation. Central excise tariff no change 4819 10 cartons, boxes and cases, of corrugated paper or paperboard. The maximum permissible number of retail sale country liquor l14a licenses is fixed at 65. November 6, 2015 central excise branded chewing tobacco not relevant whether the brand is own or not. Chapter 3 levy and collection of central excise duty on. 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. Go to changes in budget 201516 changes in excise duty in budget 201415 go to budget main page. Excise policy for the year 2014 the alcoholic beverages sector under the constitution is a state subject and accordingly various states u. 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. The excise policy for 2014 for the period commencing from 1st may, 20 to 30th april, 2014 is detailed as under. Exemption for export of excise verified stock of 1053.

Amendments in the central excise act, 1944 1 section 9 provides that an offence case involving evasion in which the duty leviable. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Budget 2014 changes in excise duty rates and baggage rules. Supreme court ruling central excise 2015tiol284sccx cce vs ms virat crane industries ltd dated. General rules for interpretation of the schedule to the central excise tariff act, 1985. Changes in excise duty in budget 201415 go to budget main page.

Accordingly, a show cause notice dated january 20, 2012, was issued to the appellant demanding duty of rs. Central excise act, 1944 1 of 1944 and in supersession of i notification of the government 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. The duty will be 6% if cenvat benefit is availed of. Central excise tariff act, 1985 5 of 1986 hereinafter referred to as the excise. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. 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. Budget 201415 changes in excise duty in budget 2014 2015.