201412.19
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Authentication of supply invoice/ ARE-3 by the Central Excise Authorities for Claiming Deemed export benefits

In order to claim deemed export benefit , every assessee is mandatorily required to obtain an dated signature cum endorsement on ARE-3  within 21 days from the date of supply or receipt of intimation, whichever is later. The following circular is issued for the same . Circular No.17/2014-Customs  F.No.605/75/2014-DBK Government of India Ministry of Finance, Department…

201412.19
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Amendment to CESTAT Appeal Forms – reg

Circular No. 991/15/2014-CX F.No.390/Misc./46/2011-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs ********* New Delhi, dated     17th December, 2014 To, 1.         All Principal/Chief Commissioners and Director Generals under the Central Board of Excise and Customs. 2.         Chief Commissioner (AR), CESTAT, New Delhi. 3.         All Principal/Commissioners of Customs / Central Excise/ Service Tax. 4.         Registrar,…

201412.19
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Re-warehousing of goods imported and/or procured indigenously by EOU/EHTP/STP/BTP units

A very important aspect has been dealt and resolved by CBEC and clarification has been issued in self bonding and warehouse procedure .Whereby the attestation of xerox of ARE-3 by in charge Superintendent  can be used for applying deemed export benefits. Circular No.16/2014-Customs F.No. 605/75/2014-DBK Government of India Ministry of Finance, Department of Revenue Central Board of…

201412.28
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Supreme Court on Nokia Composite Pack vs Battery Charger As An Accessory -An Analysis ?

Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. Ltd.,2014-TIOL-100-SC-VAT they held that we find that the Assessing Authority, Appellate Authority…

201501.03
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Appeal to High Court Not Maintainable Against An Order Of Tribunal Passed With Consent

Recently, Honourable  High Court of Allahabad in Central Excise Appeal  No. – 444 of 2010 of Commissioner, Central Excise, Meerut-I, Versus  M/S Suraj & Company, reported in 2014(36) S.T.R.1252(All.) held that an appeal to High Court is not maintainable against an order of Tribunal which is itself Passed With Consent of both the parties ….

201502.25
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Refund of Unutilised Credit under Rule 5 of CCR,2004 by a 100%EOU

The matter was argued by Shri Anand Mishra, Advocate In CESTAT, Ahmedabad on 06.01.2015 . The appeal was allowed by way of remand for refund of unutilised cenvat credit on exports by a 100% EOU . In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/879/2009-SM [Arising out of OIA No.51/2009(Ahd-II)/CE/ID/Commr(A)/Ahd/1772,…