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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri    Left Stop Right
 
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% of excise duty on coal ash
 
Issue Id: - 4760
Dated: -26-09-2012
By:- varsha mehta
% of excise duty on coal ash
Central Excise

Dear Sir,

I would like to know the % of excise duty to be paid on the Coal Ash.

Thanks
 
 
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Dated: - 26-09-2012
By: - Pradeep Khatri

It gonna be 2%.


Dated: - 26-09-2012
By: - varsha mehta

Dear Sir,

Kindly give me any circular or notification or any other documents to this effect.


Dated: - 26-09-2012
By: - Pradeep Khatri

Circular No. 386/1/98-CX. dated 7/4/98 F.No. 117/1/97-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs, New Delhi Subject: Levy of Excise duty on Coal Ash (Cinder) w.e.f. 23.7.1996-regarding. Fly Ash/ Coal Ash (Cinder) were exempt from Central Excise duty vide Notification No. 76/86 dt. 10.2.1986. In the Budget 1996-97, Notification No. 76/86 was amended vide Notification No. 11/96 dt. 23.7.1996. consequent to which "Cinder" was deleted from the Schedule to Central Excise Tariff Act, 1985. 2. It has been reported to the Board that there is a doubt regarding Excisability and rate of Excise duty chargeable on Coal Ash (Cinder) subsequent to 23.7.1996 i.e. the date of issue of Notification No. 11/96. 3. The matter has been examined by the Board. In the instant case Coal Ash (Cinder) is specified in the Schedule to Central Excise Tariff Act, 1985, this read with Section 2(d) of CETA, 1985, would render Coal Ash (Cinder) an "excisable goods". The commodity also satisfies the tests of marketability and has a distinct commercial identity know to the trade. 4. It is therefore, clarified that Coal Ash (Cinder) is an excisable commodity classifiable under Heading No. 2621.00 and is chargeable to appropriate rate of duty. You are requested to ensure proper realisation of Excise duty on the same within your Commissionerate for the period subsequent to 23.7.1996. 5. All pending disputes/ assessments on the issue may be settled in the light of these guidelines. Sd/- (Renu K. Jagdev) Under Secretary to the Govt. of India --------------------------------------------------------------------------------

 Kindly also refer the Notification No. 6/2010-CE dated 27-02-2010 and Tariff Heading 2621. The rate would be 10%.


Dated: - 29-09-2012
By: - sv bhasker

I understand Coal ash is nothing but fly ash. If so please see Notification No.1/2011-CE dt 1.3.2011 (sl.No 26) as amended by 16/2012-CE 17.3.2012. The rate of duty is 2%
 
 
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