[email protected]

Cases Of Retail Sale Of Cement Under Central Excise

  1. Home
  2. Cases Of Retail Sale Of Cement Under Central Excise
Central Excise Online

Central Excise Online

Notification No. 04/2007-Central Excise New Delhi, the 1 st March, 2007 10 Phalguna, 1928 (Saka) ... If the package contains X kg of cement and the declared retail sale price is Rs. Y, ... in case of goods falling under S.No.1C and (c) at the rate of Rs.600 per tonne in case of goods cleared in packaged form and the retail sale price of such ...

Commissioner Of Central Excise vs MS Tamilnadu

Commissioner Of Central Excise Vs Ms Tamilnadu

They have discharged excise duty liability on such cement bags availing the benefit of Sr. No. 1C of Notification No. 4/2006-C.E., dated 1-3-2006 as amended from time to time during the period May, 2007 to 16-3-2012 and under Sr. No. 52 of Notification No. 12/2012-C.E., dated 17-9-2012 for the period from 17-3-2012 onwards.

Important changesamendment in respect of Central excise

Important Changesamendment In Respect Of Central Excise

Mar 03, 2011 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 ...

VALUATION UNDER CENTRAL EXCISE Excise

Valuation Under Central Excise Excise

Feb 10, 2016 Note-2 In case where area wise different RSP declared on different packages ,then ,RSP shall be the retail sale price for the purpose of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates. (d ) Compounded levy scheme (Rule 15

CENTRAL EXCISE Techshristi

Central Excise Techshristi

The Supreme Court held that sale of telephone instruments would be covered under retail sale and the package would be a retail package. ... opined that rule 57CC would not apply in case of stock transfer as it applies only in case of sale. ... if he is of opinion that an order passed by the Appellate Commissioner of Central Excise under section ...

Central Excises and Salt Act 1944 commentary Josh

Central Excises And Salt Act 1944 Commentary Josh

Nov 01, 2021 PLJ 1996 SC 636. S. 4 (1)Whether transportation and octroi charges were leviable on cement in computing whole sale cash price under section 4 (1) for assessment of Excise duty and Sales TaxQuestion ofAmendment made in Section 4 (1) dearly signify an intention on part of legislature to include element of post-manufacture charges for ...

Section 4A in the Central Excise Act 1944

Section 4a In The Central Excise Act 1944

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 (60 of 1976) or the ...

Central Excise Act Levy of Tax Collection Duty

Central Excise Act Levy Of Tax Collection Duty

Central Excise Act. Under the Central Excise Act, 1944, all excisable goods that are manufactured or produced in India shall carry a central excise duty known as CENVAT. It should be noted that this act is not applicable to items that are repaired or reconditioned. Central Excise Duty is a form of tax that is indirectly applicable to goods or ...

Indian Central Excise Manual PartIII Value under the

Indian Central Excise Manual Partiii 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.

Class VI Sem All Subject Indirect Taxes

Class Vi Sem All Subject Indirect Taxes

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.

VILGST Updates on GST VAT Service Tax Central Excise

Vilgst Updates On Gst Vat Service Tax Central Excise

Central Excise - Denial of Cenvat credit for not following the procedure prescribed under Rule 9A of Cenvat Credit Rules and not filing proper declaration for availing the said credit and the transitional credit of the stock lying as on 31.03.2004 ...

TO BE PUBLISHED IN THE GAZETTE OF INDIA

To Be Published In The Gazette Of India

Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Excise Tariff Act), as are given in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the First Schedule to the Excise Tariff Act, as is in excess of

GOVERNMENT OF INDIA MINISTRY OF FINANCE

Government Of India Ministry Of Finance

Cement 3.6 The rate structure applicable to Portland cement falling under heading no.252329 has been revised. Both for packaged cement manufactured by mini-cement plants as well as non-mini cement plants, there were differential rates of duty depending on

cases of retail sale of cement under central excise BINQ

Cases Of Retail Sale Of Cement Under Central Excise Binq

Jun 29, 2013 Budget 2012 Cement Cut excise incidence Business 14 Mar 2012 of Excise duty based on Retail Sale Price were levied for Cement.However in the Union Budget 2011-12 the Excise Duty Rates on Cement Declared Goods under Section 14 of Central Sales Tax Act so that it is put on an drive, it is requested that Basic Custom Duty rate in case of Project import be

Acc Ltd vs Commissioner Of Central Excise on 21 August 2017

Acc Ltd Vs Commissioner Of Central Excise On 21 August 2017

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.

Ultratech Cement Ltd vs Commissioner Of Central Excise

Ultratech Cement Ltd Vs Commissioner Of Central Excise

2.?The assessee is engaged in the manufacture and sale of packaged cement in unit packages (packed in HDEP/PP Bags) of 50 Kg and cement clinker falling under the schedule to Central Excise Tariff (Amendment) Act, 2005. The assessee has been clearing the cement by paying the duty at the normal tariff rate at Rs. 600.00 per metric tonne.

MRP Provisions applicability Central Excise

Mrp Provisions Applicability Central Excise

After discussion conference concluded that depot is a place of removal of the manufacturer under section 4(3)(c)(iii) of the Central Excise Act, 1944 from where cement is sold to the institutional/industrial buyers who are not covered under Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2011. It was also noted that definition of Industrial Consumer and Institutional consumer has been substituted by

2016 12 TMI 25 CESTAT NEW DELHI Central Excise

2016 12 Tmi 25 Cestat New Delhi Central Excise

The Tribunal in the case of M/s Prism Cement Limited Versus CCE, Bhopal And Vice-Versa 2016 (10) TMI 828 - CESTAT NEW DELHI held that the definition of retail sale as per Rule 2(q) of the PC Rules are to be examined before deciding the nature of sale. Admittedly, the cement without marking of RSP has been sold by the appellant directly to ...

2019 2 TMI 1095 CESTAT HYDERABAD Central Excise

2019 2 Tmi 1095 Cestat Hyderabad Central Excise

Head Note / Extract Clearance of Cement to dealers/retail agencies - N/N. 04/2006-CE dated 01.03.2006 as amended from time to time - benefit denied on the ground that the clearances made directly to various industries like contractors/ builders/ construction companies are not eligible for assessment under Sl.No.1C of the N/N. 04/2006-CE and therefore, proposed to demand duty under

2020 12 TMI 504 CESTAT NEW DELHI Central Excise

2020 12 Tmi 504 Cestat New Delhi Central Excise

2020 (12) TMI 504 - CESTAT NEW DELHI - Central Excise. Head Note / Extract Interpretation of statute - rule 3 of Central Excise Rules - Provisions Applicable to Packages Intended for Retail Sale - Method of Valuation - wall putty in packages of 40kg - to be valued under section 4 of the Central Excise Act, 1944 or under section 4A of the ...

MS Sony India Ltd Vs Commissioner of Central Excise

Ms Sony India Ltd Vs Commissioner Of Central Excise

Apr 01, 2003 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. The appellant complied with the demand under ...

MRPCONSIGNMENT SALE Central Excise

Mrpconsignment Sale Central Excise

MRP/CONSIGNMENT SALE, Central Excise. Item A having net MRP after abatement 65 /- But transferred to depot 70/-. but duty paid on 65/-..Secondly the said item A without MRP transferred to depot for further sale to institutional buyer 60/- per bottle and accordingly duty paid at 60/-.

Trade Notice No

Trade Notice No

4.2 Another important change in respect of Portland cement is that the item is being notified under section 4A of the Central Excise Act. Accordingly, the value for the purpose of charging duty on packaged cement would be determined on the basis of the Retail Sale Price.

Budget 201011 Major Amendment in Central Excise Duty

Budget 201011 Major Amendment In Central Excise Duty

Feb 26, 2010 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.

Budget 2011 Major proposals about Central Excise duty

Budget 2011 Major Proposals About Central Excise Duty

Mar 01, 2011 Packaged cement manufactured in a plant other than a mini-cement plant (i) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 Rs.290 PMT 10% ad valorem Rs.80 PMT (ii) Of retail sale price not exceeding Rs.190 per 50 kg bag or of per tonne RSP not exceeding Rs.3800 10% of retail sale. price

Changes in Excise Duties in Budget 2010

Changes In Excise Duties In Budget 2010

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.

KJS Cements Prayagrajs warehouse sealed in GST theft

Kjs Cements Prayagrajs Warehouse Sealed In Gst Theft

A case of evasion of products and repair Tax has come to light in KJS Cement India Limited.A team of Central GST, Central Excise, and Director General of GST Intelligence based at Prayagraj investigated the companys GST plant at Maihar in Madhya Pradesh and caught a GST theft of Rs 17.2 crore.After this action, the cement warehouse at Rewa Road in Naini, Prayagraj has been sealed.

Antony Metals vs Tuticorin on 19 February 2019

Antony Metals Vs Tuticorin On 19 February 2019

(x) The adjudicating authority though relied upon the provisions contained in the Central Excise (Determination of the Retail Sale Price of Excisable Goods) Rules, 2008 strictly do not apply to these cases since the Portland Cement is not an item notified under Section 4A of the Act the authorities have not complied with the requirement of the ...

Budget 2012 Important changes in Central excise duty

Budget 2012 Important Changes In Central Excise Duty

Mar 16, 2012 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.

Anil Products Limited S v Commissioner Of Central

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 ...

Valuation of Excisable Goods for the Purpose of Charging

Valuation Of Excisable Goods For The Purpose Of Charging

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.

Classification and Valuation under Central Excise Act and

Classification And Valuation Under Central Excise Act And

Feb 12, 2012 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, tinder the -Central Excise Act, 1944 the following values are relevant for assessment of duty. Transaction value is the most commonly adopted method.

Total tax on petrol down to 50 pc diesel to 40 pc after

Total Tax On Petrol Down To 50 Pc Diesel To 40 Pc After

Nov 07, 2021 On November 1, prior to the duty cuts, central excise of Rs 32.90 a litre and VAT of 30 per cent in Delhi made up for 54 per cent of the retail selling price of diesel, according to price build-up ...

DO Letter From JS TRU Customs Central Excise

Do Letter From Js Tru Customs Central Excise

1) All goods falling under heading 2202 other than mineral waters and aerated waters which attract abatement of 45% and 40% respectively 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%.

Directorate General of Audit Customs Central Excise

Directorate General Of Audit Customs Central Excise

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.