Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Levy of duty based on production capacity u/s 3A - specified ...

Central Excise

February 24, 2023

Levy of duty based on production capacity u/s 3A - specified textile products - Though Section 3A of the Central Excise Act, 1944 was reintroduced by Section 79 of the Finance Act, 2008 with effect from 10.05.2008, no corresponding Notification was issued for bring the textile products within the purview of tax under Section 3A of the Act. - Revenue appeals dismissed - HC

View Source

 


 

You may also like:

  1. Effective rate of basic duty of customs under chapters 50 to 63 on textile products - Notification

  2. Duties of Customs enhanced on import of various textiles and garments falling under chapters 50 to 63 on textile products - Notification as amended.

  3. Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

  4. Seeks to reduce the import duty on parts/ components used in manufacturing of specified textile machinery to Nil

  5. CE, Production based duty, Rule 5 of 1997 Rules will be attracted for determination of the annual capacity of production, orders of HC & CESTAT reversed, SC

  6. Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

  7. SION for new product “Tubular Bags (Gauntlet)” under Textiles Product Group. - Cir. No. 111(RE:2011)/2009-2014 Dated: May 10, 2012

  8. The appellant being a job worker, of textile and textile article falling under Chapter 54 & 55 is not required to pay Excise duty in terms of Rule 12B - AT

  9. Benefit of proportionate Cenvat credit is available to textile items, specified items, clarification given in Circular 845/03/2006-CX still hold good.

  10. Levy of duty on intermediate products, manufactured by Job Worker, used by the assessee in exempted final products - prima facie duty can be demanded only from Job Worker - AT

 

Quick Updates:Latest Updates