cases of retail sale of cement under central excise

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

2020-3-15 · 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

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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 ...

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COMMISSIONER OF CENTRAL EXCISE v. M/S MANGLAM

In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit, that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under ...

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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 ...

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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 ...

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MRP Provisions applicability, Central Excise

MRP Provisions applicability, Central Excise. Issue Id: - 111475. Dated: 8-2-2017. By:- JSW CEMENT LIMITED. MRP Provisions applicability. Contents. Vide notification dated 14.05.2015, the Ministry of consumer Affairs, Food and Public Distribution has substituted the definition of Industrial Consumer and Institutional Consumer as under.

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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 ...

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Highlights – Budget 2011- Amendment in Central Excise ...

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 ...

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AN ANALYSIS OF USTOMS CENTRAL E 2015-16

2015-2-28 · Excise duty with reference to the Retail Sale Price with an abatement of 30%. (current rate 12% ad-vorum) Goods, such as lemonade and other beverages, are being notified under section 4A of the Central Excise Act for the purpose of assessment of Central Excise duty with reference to the Retail Sale Price with an abatement of 35%. Excise duty of ...

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Amendments in Customs and Central Excise - Budget 2010 ...

In the case of traditional perfumes, commonly known as „Attar., this repacking is done at the point of retail sale to the customer in the retail shops. As a consequence, retail shops are required to obtain registration and comply with all the formalities of Central Excise law.

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COMMISSIONER OF CENTRAL EXCISE v. M/S MANGLAM

In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit, that the sale and the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under ...

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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 ...

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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 ...

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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 ...

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Highlights – Budget 2011- Amendment in Central Excise ...

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 ...

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M/S Sony India Ltd vs Commissioner Of Central Excise ...

On appeal to the Customs, Excise and gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal) against the order of the Commissioner, it was held that colour T.V. is an item in relation to the sale of which the provisions of the Standards of Weights and Measures Act and Rules made therein to declare the retail sale price on ...

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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.

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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.

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Class B.Com VI Sem. (All) Subject Indirect Taxes

2016-8-19 · a. Tariff value fixed under Section 3(2) of the central Excise Act, 1944 b. Transaction value determined under section 4 of the Central Excise Act, 1944 c. Retail Sale Price determined under Section 4A of the Central Excise Act, 1944 3. Duty based on production capacity also known as Compound levy scheme.

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Central Excise Tariff 2016-17 - Central Board of Indirect ...

2017-2-2 · 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

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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

Highlights – Budget 2011- Amendment in Central Excise ...

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 ...

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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 ...

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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.

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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.

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Commissioner Of Central Excise, ... vs M/S Jcb India Ltd ...

Section 4A of the Central Excise Act, 1944 empowers the Central Government to specify any goods, in relation to which it is required, under the provisions of Standards of Weight & Measures Act, 1976 or the Rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such ...

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Section 4A in the Central Excise Act, 1944

Central Government Act. Section 4A in the Central Excise Act, 1944. 1 [4A. Valuation of excisable goods with reference to retail sale price.—. (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976 ...

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M.K. Kotecha Vs. Commissioner of Central Excise ...

M.K. Kotecha Vs. Commissioner of Central Excise, Aurangabad [2005] Insc 5 (4 January 2005) S.N. Variava, Dr. Ar. Lakshmanan & S.H. Kapadia Kapadia, J. This is an appeal under section 35L (b) of Central Excise Act, 1944, preferred by the assessee, against the judgment and order dated 16.2.1999 passed by the Customs, Excise & Gold (Control ...

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Valuation of Excisable Goods for the Purpose of Charging ...

2019-11-27 · # Valuation based on Retail Sale Price (RSP) under section 4A of the Central Excise Act, 1944, which is applicable to excisable goods that are notified by the Central Govt. However, this does not apply tariff values fixed under section 3(2) of the Central Excise Act, 1944 # Value under Section 4 of the Central Excise Act, 1944.

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Central Excise Tariff 2016-17 - Central Board of Indirect ...

2017-2-2 · 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

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