Rulings - Central Excise

Skip to main content
Home

A-
A
A+

emblem

Finance Minister

News Flash

Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation | Annex-1 | Annex-2 | Annex-3 | Proforma
Commendation Certificate on the occasion of 5th GST Day- regClick here
O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A | Annexure-I | Annexure-II | Annexure-III | Annexure-IV | Covering Letter
Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
Procedure relating to sanction, post-audit and review of refund claims Click here
Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A | Annexure-I | Annexure-II | Annexure-III | Annexure-IV | Document 5
Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here

View All

Chairman's Desk

Taxpayer Assistance

ACES-GST

ICEGATE

ECCS

GST Common Portal

Indian AEO Programme

Public Information

Stakeholder Consultation

Verify CBIC-DIN

Departmental Officers

Rulings - Central Excise

Name of the Applicant	Status of the Applicant	Question(s) on which Advance Ruling was sought	Ruling No. and date	Ruling Passed by	Remarks
1	2	3	4	5	6
M/S TT Recycling Management India Private Limited, Karnataka	Resident Private Limited Company	1) Whether produced 'blended metal scrap' can be classifiable under Chapter 7204 49 00 of the Central Excise Tariff Act, 1985? 2) Whether processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty under the provision of the Central Excise Act, 1944?	Ruling No. AAR/CE/19/2015 dt.15.07.2016	Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
M/s Nucleus Software Exports Limited, New Delhi	Resident Public Limited Company	Whether the activity of loading of business software in the Nucleus Device by the Applicant constitutes manufacture under Central Excise Law?	Ruling No. AAR/44/CE/18/2016 dt.15.07.2016	Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
M/s Dhunseri Petrochemicals ltd	Public Limited Company	Whether in the facts and circumstances of the present case, the process of crushing of coal amount to manufacturing activity in the context of Central Excise Act 1944 and whether the applicant is liable to pay Excise Duty on the clearance of crushed coal from its factory?	Ruling No. AAR/CE/15/2016 dt.13.05.2016	Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
M/s Amazon Wholesale (India)	Private Limited Company	"Whether the specific activities proposed to be undertaken by the Applicant viz assortment, packing, wrapping, folding, inspection, cleaning, stickering, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?"	Ruling No. AAR/CE/05/2016 dt.19.02.2016	Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
M/s Amazon Seller Services	Private Limited Company	"Whether the specific activities proposed to be undertaken by the Applicant viz inspection, testing, installing batteries, cleaning, lint brushing, deodorizing, re-fitting, touching-up, re-stitching, debudding and correction, folding, ironing and hanging, protective stickering, polishing, coating, tagging, inserting warranty cards, moister absorbing tables and offering freebies, activities in relation to eyewear, tagging, placing goods in the original box / pack, replacing shoe laces, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?"	Ruling No. AAR/CE/06/2016 dt.19.02.2016	Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)