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

Exemption

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (103) (Tri-Ban)(193 KB)

M/s Toyota Kirloskar Motor Ltd.

The burden of proof is on the appellant to establish that they had not passed on the incidence of duty paid on tyres and tubes to the buyers of motor vehicles. This onerous burden should have been discharged by adducing primary evidence in the form of invoices in terms of Section 12A of the Central Excise Act. A certificate of Chartered Accountant/Cost Accountant is just a corroborative evidence only

2

2012 (2) ECS (73) (Tri-Del)(182 KB)

M/s Jyoti Structure Ltd.

Notification No. 108/95-CE exempts goods supplied to United Nations or International Organization for their official use or supplied to the project financed by the said United Nations or International Organizations which have been approved by the Government of India, from the whole of the duty of excise subject to certain conditions specified therein

3

2012(2) ECS (15) (Tri-Del)(221 KB)

M/s Bharat Box Factory

The expression - "first utilize the whole of Cenvat credit available on the last day of the month for the payment of duty on goods cleared during the month" in para 1A of the notification, implies that for availing this exemption, a manufacturer must first discharge the duty liability on the goods cleared by utilizing during the Cenvat credit available at the end of the month to the extent possible and the word, "duty" means only the duties exempted under this notification and not the duties which are not covered under this notification for exemption

4

2013 (1) ECS (78) (Tri-Ahd)(153 KB)

M/s Mahendra Petrochemicals Ltd

Additional duties of Excise (Textile and Textile Articles) Act, 1978 talks about leviability as a percentage or excise duty calculated and levied. In this case in hand, though the goods which are captively consumed are exempted in Notification No. 67/95 the excise duty portion for the discharge of additional duty of excise could have been notionally calculated as has been held by the Hon'ble High Court in the case of Indo Farm Tractors & Motors Ltd.

5

2013 (1) ECS (63) (Tri-Mum)(217 KB)

M/s Oil & Natural Gas Corporation Ltd

The word 'duty of excise' referred in the definition of Exempted good and Excisable goods refer to duty of excise as specified in Section 3 of the Central Excise salt Act. Therefore, the contention of the appellants that since cess is paid by them on the Crude Oil manufactured at Mumbai Offshore, Crude Oil is duty paid and not exempted is not acceptable.

6

2013 (2) ECS ( 54) (Tri-Del)(182 KB)

M/s Mount Mettur Pharmaceuticals Ltd

No material evidence on record to notice that dextrose present in Aneroid IV was pharmaceutical necessity and a therapeutic inert without interfering with the therapeutic or prophylactic activity. In absence of fulfillment of these two conditions reliance on technical evidence by the Commissioner (Appeals) does not grant exemption benefit to the respondent under the strict condition of the aforesaid notification following the ratio laid down by the Apex Court.

7

2013 (3) ECS ( 97) (Tri-Del)(146 KB)

Ram Ganga Cement Pvt Ltd

Wrapping paper excisable and required to be accounted and taken into account for availing the exemption under Notification No. 6/2001 CE

8

2013 (3) ECS ( 76) (Tri-Del)(100 KB)

B M Pharmaceuticals

Branded goods manufactured without proving that the brand name was its own - Condition of SSI benefit not satisfied

9

2012 (2) ECS ( 51) (Tri-Del)(145 KB)

M/s. GCM Labs

The Respondent were clearing the goods under the brand name of other person as such, they were not entitled to benefit of SSI exemption of Notification No.8/2001. The judgment of Hon'ble Bombay High Court relied upon by the Respondent is not applicable to the facts of this case for the reason that the goods manufactured by them were not being distributed by some other company. In the instant case, M/s Soft Pharmaceutical, Chandigarh has only been described as promoter and there is no evidence to show that they were distributors of the goods. On the other hand, there is admission on the part of the proprietor of the respondent company that the respondent was selling the goods to other persons also

10

2012 (2) ECS (31) (Tri-Ban)(172 KB)

M/s. British (India) Catalyst Pvt. Ltd.

The brand name belonged to the foreign company viz., M/s Johnson & Mathey, U.K. To the buyers of the goods, there was a connection, in the course of trade, between the goods and the brand name owner. Therefore, the appellant's claim for SSI benefit under Notification No.175/86-CE and Notification No. 1/93-CE is hit by para (7) and para (4) respectively of the notifications

11

2012(2) ECS (87) (Tri-Mum)(154 KB)

Pyro Electrical & Allied Instrument

As per the provisions of Small Scale Exemption Notification No.8/2003-CE, the manufacturer is not entitled for the benefit of the Notification in case the goods are manufactured with the brand name of other person

12

2013 (4) ECS (102) (Tri-Del)(170 KB)

U.P.Power Corporation Ltd.

State Electricity Board can not be considered to a Government or its Departments.

13

2013 (4) ECS (31) (Tri-Del)(297 KB)

M/s British Scaffolding India Pvt. Ltd. And others.

Family controlled BSL Delhi, have financial & management control over several companies, therefore while determining their eligibility for SSI Exemption, clearances of all the units have to be clubbed.

14

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

15

2013 (3) ECS (79) (Tri-Del)(198 KB)

M/s Cad Chem Laboratories Ltd.

Legislature consciously granted duty exemption to the intermediate product if such product is used in the same factory to manufacture the notified finished goods as tabulated under column 3 to the Table under Notification No. 10/96-CE dated 23/7/1996

16

2014 (1) ECS (1) (SC)(171 KB)

M/s. Super Synotex (India) Ltd. & Others

Unless the sales tax is actually paid, no benefit towards excise duty can be given under the concept of transaction value under Sec. 4. The amount paid to the State Govt. is only excludible from the transaction value.

17

2014 (1) ECS (84 ) (Tri-Del)(193 KB)

M/s Crystal Pharmaceuticals

The product of the appellant appears to have no association with the name of the market leader printed on wrapper and the cover. Brand name of the market leader brings out distinction to deny SSI exemption to the appellant

18

2014(1) ECS (102) (Tri-Del)(170 KB)

M/s. Quantum Instruments & Electronics

Goods cleared by fixing brand name and logo of their collaborator SEL Baroda were not eligible for SSI Exemption

19

M/s Plastene Indian Ltd

The goods manufactured on the machinery installed prior to 31.12.2005 and the same product manufactured on the additional machinery installed after 31.12.2005, for the purpose of claiming the exemption under Notification
No.39/2001CE is not permissible

20

2014 (4) ECS (11) (HC-UK)(228 KB)

M/s. Bajaj Auto Ltd.

Interpretation of exemption notification -Exemption granted by a notification must be read limited to the duty of excise as mentioned in the notify cation, and by simple interpretation it cannot be extended to cover any other kind of excise duty

21

2014 (4) ECS (30) (Tri-Ahd)(103 KB)

M/s. JSK Industries Pvt. Ltd.

Exemption Notifi cation No. 6/2006- Not fulfilling the conditions for claiming benefit of the said Notification. The certifi cate from the project implementing Authority they were not produced by the appellant which are mandatory for availing the benefit of the notification.

22

2014 (4) ECS (32) (Tri-Ahd)(185 KB)

M/s. Sun Textile Engineers

As the machine manufactured by the manufacturers is not a drying machine, therefore the benefit of exemption notification 6/2002 C.E. & 6/2006-C.E. is not available to the impugned manufacturers.

23

2014 (4) ECS (38) (Tri-Ahd)(156 KB)

M/s. Parixit Industries Ltd.

Exemption not claimed at the time of assessment cannot be claimed by way of a refund claim without challenging the original assessment.

24

2014 (4) ECS (42) (Tri-Ahd)(180 KB)

M/s. Senor Metals Pvt. Ltd.

The duty liability on the manufactured goods which come into existence and are captively consumed for which exemption is not available under SSI exemption notifi cation No. 1/93-CE is required to be discharged by the job worker