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EXCISE
16/05/2013
Notification No. 16/2013-Central Excise
Seeks to amend notification Nos. 1/2011-Central Excise and 2/2011-Central Excise both dated the 1st March, 2011 and 12/2012-Central Excise, dated 17th March, 2012
18/04/2013
Notification No. 14 / 2013 - Central Excise
Annual Supplement 2013 to Foreign Trade Policy (2009-14). Regarding Exemption under Post Export EPCG Duty Credit Scrip.
18/04/2013
Notification No. 15 / 2013-Central Excise
Annual Supplement 2013 to Foreign Trade Policy (2009-14). Amends Notifications No. 34/2006-Cx,31/2012-Cx and 33/2012-Cx.
17/04/2013
Finmin asks car makers for data on SUVs to restrict excise hike to premium models
A growth impetus for utility vehicles (UVs) priced below R10 lakh may soon be around the corner with the government actively considering an excise duty hike rollback for models that fall in the price bracket before the Budget session resumes in Parliament. The finance ministry has now asked the auto industry to submit detailed sales data as per companies, variants and models by this week that will help it separate luxury SUVs, such as Toyota Fortuner and BMW X1, from the more mass market models such as Mahindra Bolero, Tata Sumo, Force Trax and Chevrolet Tavera, sources told FE. The plan is to limit the excise hike to premium models only.“The finance ministry has asked for further details on SUVs such as sales statistics in terms of value, and model-wise, company-wise and variant-wise divisions.
11/04/2013
Circular No.969/03/2013-CX
Amendment to CESTAT Appeal Forms
10/04/2013
NOTIF ICATION No.6/2013-Central Excise (N. T.)
Amends forms for filing appeal in the CESTAT (E.A.-3, E.A.-4, E.A.-5)
08/04/2013
Record excise duty evasion of Rs 2,500 cr detected in FY13
The finance ministry’s drive against tax dodgers has started yielding some positive results with tax authorities detecting the highest-ever excise duty evasion of Rs 2,510 crore from 446 cases in 2012-13. This represents an increase of 120 per cent over excise duty evasion of Rs 1,139 crore from 40 cases in the previous year. Sectors such as coal, iron, steel and non-ferrous metals were found to be foremost in duty evasion and its detection may help the government recover dues in excise duty, the major area of weakness in revenue collections for many years.
01/04/2013
Circular No. 968/02/2013-CX
Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003
25/03/2013
NOTIFICATION No. 13/2013- CENTRAL EXCISE
Seeks to amend the notification No. 64/95 - CE dated 16th March, 1995 to provide exemption to project ASTRAs .
25/03/2013
Mistaken payment of duty does not make goods dutiable
The subject seems to be quite obvious and readers may wonder why I am, at all, writing about it. But they will be wiser when they come to know that this matter went up to the Supreme Court and there is a recent judgment on the subject. Frankly speaking, on such simple and fundamental issues, the matter should have been settled at the stage of the junior officers. The fact that all of them have not understood the fundamental issue and it had to go up to the Supreme Court, is a sad commentary on the level of understanding, even up to the level of tribunal.The Supreme Court has clarified that if certain goods are exempted under a notification and if the assessee has paid the duty, may be by mistake, and has not claimed refund, the goods do not become dutiable.
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