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cases of retail sale of cement under central excise

Associated Cement Co. Ltd. v. Collector Of Central

Get free access to the complete judgment in Associated Cement Co. Ltd. v. Collector Of Central Excise on CaseMine.

India Cements Ltd., Madras v. Collector Of Central

The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar matters. Know more . Create your profile now Close. Rule 96ZV of Central Excise Rules, 1944.

India New Budget 2010 2011 Changes in Central

2021-3-23  In the case of packaged cement manufactured by units other than mini-cement plants, excise duty has been increased from 8% to 10% for cement of declared retail sale price exceeding Rs. 190 per 50 kg bag or Rs. 3800 per tonne. On packaged cement of declared retail sale price not exceeding Rs. 190 per 50 kg bag or Rs.

Associated Cement Companies Ltd Vs. Collector of

Associated Cement Companies Ltd Vs. Collector of Central Excise Judgment Dated 23-05-1983 of customs excise and gold (control) appellate tribunal eastern bench: calcutta having citation 1983 ECR 1405 (TRI. KOLKATA),include bench Judge HON'BLE JUSTICE A.J.F. D'SOUZA, T HON'BLE JUSTICE K. GOPAL HEGDE, MEMBER having Advocates

India Cements Ltd. V. Collector Of Central Excise

Central Excises and Salt Act Rules, 1944: Section 3-Excise duty on price of packing material used for packing superfine cement-Whether leviable-View taken by Government in similar case that duty was not leviable-Whether should be extended to all similar cases. Central Excise Rules, 1944: Rule 11-Claim for refund of duty paid-Letter written by

Commissioner of Central Excise Vs. India Cements Ltd

Commissioner of Central Excise Vs. India Cements Ltd Judgment Dated 04-02-2011 of customs, excise & service tax appellate tribunal, south zonal bench at chennai having citation include bench Judge M. Veeraiyan, Member (T) having Advocates For Petitioner : A. B. Niranjan Babu, SDRFor Respondent : S. Muthuvenkataraman Adv.

VALUATION UNDER CENTRAL EXCISE Excise

2016-2-10  2016-2-10  VALUATION UNDER CENTRAL EXCISE : Marble slabs and tiles based on per sq. meter Cement clinkers on per ton basis etc. but the drawback is it does not change when prices rise or fall. Hence, more and more tariff entries are designed based on ad valorem duty structure. The Central Excise ( Determination of Retail Sale Price of Excisable

Parasakti Cement Industries Ltd vs Guntur on 18

He also proposed to impose penalty under Rule 25(1) of the Central Excise Rules read with Sec.11AC of the Central Excise Act. He submits that exemption notification exempted goods under various heads is as follows: 1. Individual buyers who buy Cement bags for construction of their own house/ building etc., 2.

Commissioner Of Central Excise, vs M/S Jcb India

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

Classification and Valuation under Central Excise Act

2012-2-12  (ii) Value determined on basis of maximum Retail Sale Price as per Section 4A, if applicable to a given commodity. (iii) Tariff value under Section 3, if applicable. 2. Transaction Value. 2.1 Section 4 of the Central Excise Act, as substituted by section 94 of the Finance Act, 2000 (No.10 of 2000),came into force from the 1st day of July, 2000.

Acc Ltd vs Commissioner Of Central Excise on 21

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.

Parasakti Cement Industries Ltd vs Guntur on 18

He also proposed to impose penalty under Rule 25(1) of the Central Excise Rules read with Sec.11AC of the Central Excise Act. He submits that exemption notification exempted goods under various heads is as follows: 1. Individual buyers who buy Cement bags for construction of their own house/ building etc., 2.

CA Final: Central Excise Laws Cases Compilation 2009

2009-12-23  When Cookies/Biscuits sold to bulk consumers like airlines/hotel industry and law does not require declaration of retail sale price on the package by the assessee specially under the Standards and Measurements Act, there is no reason to assess the product U/s 4A of the Central Excise Act, 1944 i.e. levy of Excise Duty on the Maximum Retail Price.

VALUATION UNDER CENTRAL EXCISE Excise

2016-2-10  VALUATION UNDER CENTRAL EXCISE : Marble slabs and tiles based on per sq. meter Cement clinkers on per ton basis etc. but the drawback is it does not change when prices rise or fall. Hence, more and more tariff entries are designed based on ad valorem duty structure. The Central Excise ( Determination of Retail Sale Price of Excisable

Budget 2010-11: Major Amendment in Central Excise

2010-2-26  Note: Changes come into effect immediately unless otherwise specified. Major proposals about Central Excise duty are the following: A. General CENVAT Rate for non-petroleum goods: The standard rate of excise duty of 8% on non-petroleum products is being increased to 10% with a few exceptions where exemptions/concessions have been given.

LATEST INCOME TAX, CENTRAL EXCISE COURT CASES

2021-4-14  The assessment was completed under section 143(3) at a total income of Rs. 11,64,04,200/-. The assessee had debited an amount of Rs. 2,66,33,000/- on account of warranty expenses in the Profit and Loss account. The assessee stated that the warranty costs were determined on the basis of the past experience and are provided for in the year of sale.

Anil Products Limited (S) v. Commissioner Of Central

2010-2-4  In two of the cases the Tribunal clarified the proposition of classification. In the case of East India Pharmaceutical Works Ltd., Vs. Commissioner of Central Excise Bolpur, 2003 (154) ELT 527, it was held that the need to pack the same for ready use is only required in the case of a single component product falling under Chapter note 2 (i)(b).

VILGST | Updates on GST, VAT, Service Tax, Central

Central Excise Valuation scope of Rule 3 of Legal Metrology (Packaged Commodities) Rules, 2011 Appellant submits that valuation under Section 4A of the CEA, 1944 cannot be done on wall putty cleared in 40kg packages since there is no statutory requirement of affixing MRP on such packages valuation of wall putty in packages of 40kg whether under Section 4 of the Act as

Excise duty rate 12% ,6 % ,2 % wef 17.03.2012

2012-3-19  Cement is also being notified under section 4A, that is, retail sale price (RSP) based assessment with an abatement of 30% from RSP. II.PRECIOUS METALS: 1.At present, branded jewellery of precious metals attracts excise duty of 1%.

excise [Resolved]

2010-2-8  Duties under Central Excise Act Basic duty is levied under Central Excise Act. Basic excise duty to be termed as Cenvat Basic excise duty (also termed as Cenvat as per section 2A of CEA added w.e.f. 12-5-2000) is levied at the rates specified in First Schedule to Central Excise Tariff Act, read with exemption notification, if any. â

CENTRAL EXCISE Techshristi

Erstwhile section 35B (2) provides that the Commissioner of Central Excise may, if he is of opinion that an order passed by the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day, or the Commissioner (Appeals) under section 35A, is not legal or proper, direct any Central Excise Officer

Directorate General of Audit Customs, Central Excise

2017-11-27  Batteries manufactured by the assesse are notified under Section 4A of the Central Excise Act, attracting levy on the basis of Retail Sale Price (MRP). Notification No.49/2008-CE (NT), dated 24.12.2008 amended by notification No.18/2009-CE(NT), dated 07.07.2009, (Sl. No.81) provides for an abatement of 35% of the Retail Sale Price.

LATEST INCOME TAX, CENTRAL EXCISE COURT CASES

2021-4-14  The assessment was completed under section 143(3) at a total income of Rs. 11,64,04,200/-. The assessee had debited an amount of Rs. 2,66,33,000/- on account of warranty expenses in the Profit and Loss account. The assessee stated that the warranty costs were determined on the basis of the past experience and are provided for in the year of sale.

Suggested Answer Syl12 Dec2015 Paper 5 ICMAI

2016-2-21  production under section 3A of the Central Excise Act, 1944 50 (v) Clearance of goods sub ject to valuation based on retail sale price under section 4A of the Central Excise Act, 1944. 2 210 (vi) Job work under Notification No. 214/86 CE 1 Nil (vii) Clearance of previous tenant of the building occupied by Fig Ltd. 3 105

The Commissioner Sales Tax v. Satna Cement Works

2005-1-20  Sales Tax Revision No. 1684 of 1990. 1. The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 16.8.1990 relating to the assessment year 1981-82 arising out from the proceeding under Section 21.. 2. The brief facts of the case are that the dealer opp. party ((hereinafter referred to as 'Dealer') was the

Excise duty rate 12% ,6 % ,2 % wef 17.03.2012

2012-3-19  Cement is also being notified under section 4A, that is, retail sale price (RSP) based assessment with an abatement of 30% from RSP. II.PRECIOUS METALS: 1.At present, branded jewellery of precious metals attracts excise duty of 1%.

ICWA PORTAL: Notes of Central Excise

2021-4-11  Central Excise is a levy (tax), levied on a commodity (manufactured within the country) by the Union Government by an Act of Parliament (usually in the Finance Bill, in the presentation of the Budget in the Parliament, generally on the last working day of February every year) by notifying under a

Central Excise Tariff Amendment Act 2004 Appendix V

2004-1-1  APPENDIX V. ASSESSMENT ON THE BASIS OF MRP (ABATEMENT AS A PERCENTAGE OF RETAIL SALE PRICE). In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/2001-Central Excise

The provision of valuation under Section 4A of the

2013-5-22  Dear Professional Colleague, We are sharing with you an important judgment of the Hon’ble CESTAT, Mumbai, in the case of Wyeth Ltd. Vs. CCE, Nasik [2014 -TIOL-2530-CESTAT-MUM on following issue:. Issue: Whether the provision of valuation under Section 4A of Central Excise Act, 1944 would be applicable on the goods not intended for retail sale?

D.O. Letter From JS (TRU)- Central Excise & Customs

2012-3-17  • Refills and inks in bulk packs (not meant for retail sale) used for manufacture of pens of value not exceeding Rs. 200 per piece. • The entry „intraocular lens‟ has been removed from Sl. 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.