FM says inflation may hit double digit in March     Authority for Advance Ruling rules the payments made to ABB Research Ltd., Zurich towards the applicant's share of the cost incurred in respect of R&D activities are not liable to be taxed under the Income Tax Act, 1961 as business income in the absence of permanent establishment in India, having regard to Art.7 of the Tax Treaty- Nor can it be subjected to tax as royalty or fees for technical services under Article 12 of the Treaty-AIT-2010-94-AAR      Sensex hits 17400 Points in intra day trading    Tariff Value for import of Brass Scrap is 3801 and for poppy seeds 4256-Customs Non-Tariff Notification No. 20     No approval for procurement of service “Rental” of immovable property for office outside the Special Economic Zone/FTWZ can be given-SEZ Instruction No. 49 on Clarifications on FTWZ issues    Consolidated list of default authorized operations which can be undertaken by the developer/approved co-developer by default from the date of notification-SEZ Instruction No.50    Himachal Government hikes VAT from 4 per cent to 5 per cent on all items, except edible oils and foodgrains     Authority for Advance Ruling rules no capital gains accrued or arose at the time of conversion of partnership firm into a private limited company under Part IX of the Companies Act and therefore, notwithstanding the non-compliance with clause (d) of proviso to Section 47(xiii) of the Income Tax Act, by reason of premature transfer of shares, the said company is not liable to pay capital gains tax-AIT-2010-93-AAR      Authority for Advance Ruling rules if the purchasers are non-residents other than the applicant, the applicant is liable to pay tax in India on the amount received by it for the support services rendered through the branch office in India-AIT-2010-92 -AAR      Jurisdiction of Dispute Resolution Panel-Income Tax Order No.3           Employment of washing process in the manufacture of agglomerates etc from imported plastic waste and scrap-SEZ Instruction No.48     Haryana Government imposes surcharge ranging from 0.25 per cent to 0.7 per cent on VAT   Service Tax Notification No. 17/2010 which exempts the taxable service providing packaged or canned software, intended for single use and packed accordingly amended-Service Tax Notification No.18     Procurement, Import and Export of Prohibited and Restricted Goods by SEZ Units-SEZ Instruction No. 47     Authority for Advance Ruling rules the amounts received/receivable by Technopromexport from NTPC under contract for Offshore supply of all plant and equipment including mandatory spares are not liable to tax in India under the provisions of the Income-tax Act, 1961 and DTAA between India and Russia-AIT-2010-79-AAR  
Services  |  Subscribe  |  Contact Us  |   Feedback   |  E-mail  |  News |  Home
JUDGMENTS
CENTRAL EXCISE
CUSTOMS
SERVICE TAX
INCOME TAX
VAT
FINANCE ACTS
FINANCE BILLS
EOU STPI
SEZ
DGFT
RBI
NTT
RESOURCES


    
Email | Print

Notification No.38/2008-Central Excise (N.T.)

New Delhi, the 29th September, 2008

G.S.R. (E).- In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Fourth Amendment) Rules, 2008.

(2) They shall come into force from the date of their publication in the Official Gazette.

2.In the Central Excise Rules, 2002, in rule 12, after sub-rule (2), the following sub-rule shall be inserted, namely:-

“(2A)(a)  Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the  financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year :

Provided that for the year 2007-08, the said statement shall be furnished by 31st day of October, 2008.

(b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Installed Capacity Statement.”

F. No. 201/17/2008-CX.6

(Rahul Nangare)
Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section(i) vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002,  G.S.R. 143 (E), dated the 1st  March, 2002, and were last amended by  notification No. 23/2008-Central Excise (N.T.), dated the 23rd May 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section(i) vide G.S.R.397(E) dated the 23rd May 2008.

 

 

  Copyright © 2006 allindiantaxes.com | All rights reserved
website designing India & CMS development: Softlogics & Developments