News Flash
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg< Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • 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

Classification

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (4) (Tri-Mum)(149 KB)

Apsara Metallica Industries

The demand is confirmed after denying the benefit of Notification No.45/86-CE on the ground that the yarn manufactured by the applicant is classifiable under Heading 5605.90 of the Central Excise Tariff

2

2012 (2) ECS (1) (Tri-Del) (157 KB)

M/s Alfa Products

Brass Brazing Granules/Pellet would be correctly classifiable under sub-heading 7403.21 as the goods, in question are in the nature of un-wrought metal and this sub-heading covers "Copper zinc Base Alloys". Since the goods are classifiable under sub-heading 7403.21 and same are other than the Brass Rods/Bars used for making wire, the same would not be covered by SSI exemption

3

2012(2) ECS (6) (178 KB)

(Tri-Ban)(179 KB)

M/s Bayir Extracts Pvt Ltd

M/s Bayir Chemicals

M/s Sneha Chemicals

The challenge to the demand of duty on oleoresins cannot be sustained inasmuch as the evidence on record is in favour of the Revenue. The Managing Director of GNCO/BEPL clearly admitted in his statement dated 15.7.2003 that 8,67,600 liters of rectified spirit procured from April 1999 to October 2001 had been used as solvent for manufacture of chilli oleoresins weighing 32,020 kgs. and that, out of this quantity, 31,370 kgs. of oleoresins was sold in the market in retail

4

2013 (1) ECS (60) (Tri-Mum)(151 KB)

Gangapur SSK Ltd. Aurangabad

Brown sugar cleared at nil rate of duty by classifying the same under Chapter Heading 2301.11 of the Central Excise Tariff as residue of food industry. As per Chapter Note No. 2 of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in which the sucrose contents, if expressed as a percentage of the material dried to constant weight at 10oc, would be more than 90. In light testing done by Central Excise Laboratory, Mumbai and finding that the percentage is more than 90%, the brown sugar is classifiable under Chapter Heading 1701.90

5

2013 (1) ECS ( 91) (Tri-Kol)(163 KB)

M/s Ashok Electrical Stampings (P) Ltd

In CCE, Guntur vs. ShriChaitanya Educational Committee: 2011 (22) STR 135 (A.P.), held that not only the prima - facie case but balance of convenience should also be seen

6

2013 (1) ECS (80) (Tri-Che)(213 KB)

M/s Madura Coats Ltd

In view of sub-section (1) of Section 110 of the Finance Act, 2000 which gave retrospective effect to the amended provisions of Section 11 A (1) of the Central Excise Act

7

2012 (2) ECS (94) (Tri-Del)(136 KB)

M/s Shakeel Metals

Classification of Brass Grazing Granules/Pallets under heading 7403.21-not entitled for SSI Exemption

8

2014 (4) ECS (115) (Tri-Mum)(153 KB)

M/s. Hindalco Industries

Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium/non-ferrous metal products are manufactured goods and hence exciasable w.e.f. 10/05/2008 in view of the explanation added to Section 2(d) of the Central Excise Act, 1944.