cases of retail sale of cement under central excise

cases of retail sale of cement under central excise « BINQ Mining

Duties under Central Excise Act – Basic duty and special duty of excise are …. (2) Tariff value – In some cases , tariff value is fixed by Government from time to … (d) The ' retail sale price' should be the maximum price at which excisable goods in …

central excise procedure in cement plant

Central excise duty rates on cement and cement clinker are being revised as follows: I Mini Cement Plant: Existing duty rate New duty rate All goods cleared in packaged form,- (i) of retail sale price not exceeding Rs. 190 per 50 ...

Important changes/amendment in respect of Central excise ...

2011/03/03 · 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 rates with some reduction.

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

Budget 2010-11: Major Amendment in Central Excise Duty

2010/02/26 · Cement Present rate Proposed rate 1. Cleared in packaged form,-i) of retail sale price not exceeding Rs. 190 per 50 kg bag or of per tonne equivalent retail sale price not exceeding Rs. 3800; Rs. 230 per tonne Rs.290

2018 (12) TMI 1163 - CESTAT KOLKATA - Central Excise

Valuation cement clearances to Deputy Commissioner, Singhbhum, Jamshedpur in 50 kg bags on which RSP of 189 was fixed N N. 4 2006 CE dated 01.03.2006 Held that Even though RSP has be

2020 (12) TMI 504 - CESTAT NEW DELHI - Central Excise

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

VALUATION UNDER CENTRAL EXCISE - Excise - TaxDose.com

2016/02/10 · VALUATION UNDER CENTRAL EXCISE : First it is established that the goods manufactured are excisable. After the excitability is decided, the goods have to be correctly classified. The next is to value the goods so as to compute the duty Read more…

Central Excise Tariff 2016-17

2017/02/02 · 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 ...

ieport.com- 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 …

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

2011/03/03 · 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 rates with some reduction .

Budget 2012- Important changes in Central excise duty

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 PM 10% ad valorem + Rs.80 PM (ii) Of retail

Central excise - SlideShare

2013/03/19 · Central excise 1. CENTRAL EXCISECentral Excise is a levy (tax), levied on a commodity (manufactured within the country) by the UnionGovernment by an Act of Parliament (usually in the Finance Bill, in the presentation of the Budget in theParliament, generally on the last working day of February every year) by notifying under a Tariff.It is an indirect tax paid by the manufacturer, who …

CA Final: Central Excise Laws Cases Compilation 2009

2009/12/23 · CENTRAL EXCISE LAWS Dear Students and Members, Please find below some latest case laws of 2009 compiled specially for CA Students. This article covers 2009 series decided cases on Central Excise Law. For

Liability to Excise/Service Tax on sale of Scrap – A ...

This is based on the twin considerations that it arises out of manufacture and that there is a separate HS code under the Central Excise tariff Act. Here, one must appreciate that all scraps are not subject to Excise …

Central excise act notes - SlideShare

2018/01/05 · CENVAT Credit Rules, 2004 The law of Central Excise duties is governed by the following : 4. This is the basic law related to the levy and collection of duties of central excise .However this Act does not contain the rate at 5.

mini cement plant central excise issues

mini cement plant central excise issues The Petitioner is a Mini Cement Plant The officers of the first respondent conducted simultaneous search operation on 05122006 at the factory premises of the Petitioner Office premises of the ...

Central Excise Short Notes [j3noqv6d134d]

Central Govt. can permit reasonable abatement (deductions) from the “retail sale price. While allowing such abatement, Central Govt. shall take into account excise duty, sales tax …

Budget 2011- Major proposals about Central Excise duty

2011/03/01 · Packaged cement manufactured in 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.185 PMT 10% ad valorem (ii) Of retail sale price not Rs.315 2

India New Budget 2010 - 2011 Changes in Central Excise Duty.

2021/01/05 · 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

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