Rupee plunges to record low of 55.47 against Dollar    Justice VS Sirpurkar is Chairman of Competition Appellate Tribunal     AK Pandey appointed as High Commissioner to New Zealand  Facebook shares drop below issue price    FM okays transfer & posting orders of Commissioners of Customs & Excise-A dozen Commissioners posted in NCR in transfer list-Commissioner Gurgaon & Ghaziabad also in the list according to North Block sources   Government tables White Paper on Black Money in Parliament     India's first Interactive Online Course on Service Tax launched-Click on the link-Service Tax Online Certification Course-for full details and registration-Course begins on 22nd May     167 IRS(Customs & Excise) Probationers get postings- A dozen Probationers posted in Delhi Central Excise       Rajya Sabha passes Finance Bill 2012    Petrol & Diesel prices to be hiked    Tariff Value for import of Brass scrap is 4362 & for poppy seeds 3680-for gold 507 per 10 gram & for silver 920 per kg-Customs Non-Tariff Notification No.42      Customs duty exempted on import of 191 Products from Singapore-Customs Tariff Notification No.33    Import of 485 Products from Singapore exempted from Customs duty-Customs Tariff Notification No.34    Import of 496 Products from Singapore exempted from 50 per cent of applied rate of duty-Customs Tariff Notification No.35     Saurabh Chandra gets additional charge of Commerce Secretary    ITAT Member N Vasudevan transferred from Mumbai to Bangalore-J Sudhakar Reddy moves from Mumbai to Delhi-IP Bansal from Delhi to Mumbai-IC Sudhir from Pune to Delhi      CVD on imported electronics lowered due to higher rates of abatement from RSP notified-Abatement from MRP for excise payment on all electronic products prescribed at uniform rate of 35 per cent-Abatement revised for several products-Central Excise Non-Tariff Notification No.26     Suppliers to Mega Power Projects face silly excise demands-Click on the link below for full details    Excise demand of Rs 32 Crore confirmed against Exide for not paying excise on MRP basis on lead acid storage battery     RBI says Exporters required to convert 50 per cent of their foreign exchange holdings into Rupee within 15 days-Exporters will be allowed to buy foreign currency only after utilizing all their foreign currency holdings      Articles of jewellery exempted from excise duty-Specified Railway Goods manufactured by Government exempted from excise -Central Excise Tariff Notification No.23   Excise on specified Petroleum Oils lowered    Eye makeup preparations exempted from excise   The excise exemption hitherto admissible on all Hawai Chappals will now be admissible to only Hawai Chappals of RSP up to Rs 500-Polyester staple fibre or polyester filament yarn, manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles exempted from excise-Excise on Motor chassis for vehicles lowered to 14 per cent excise-Excise on LED Lights of Chapter 85 lowered to 6 per cent-Inks for ball point pens exempted from excise-Central Excise Tariff Notification No.24-Parts of Footwear and hawai chappals of RSP not exceeding Rs. 500 per pair exempted from excise if consumed in factory-Central Excise Tariff Notification No.25-Excise exemption to goods required for initial setting up of solar power generation project or facility-Central Excise Tariff Notification No.26     CENVAT Credit (Fifth Amendment) Rules, 2012-No reversal of credit required for supplies made for setting up of solar power generation projects or facilities-Central Excise Non-Tariff Notification No.25     exemption from wholeof the additional duty leviable shall not apply to Hand held Metal/Mine/Bomb detectors etc.-Customs Tariff Notification No.30    Import of specified goods allowed at concessional rate of duty-Customs Notification No.31      FM defers the applicability of  GAAR provisions by one year- GAAR provisions will now apply to income of Financial Year 2013-14 and subsequent years-The retrospective clarificatory amendments now under consideration of Parliament will not be used to reopen any cases where assessment orders have already been finalized-long term capital gain arising from sale of unlisted securities in case of  non-resident investors, including PE investors lowered to 10 per cent-FM extends  benefit of tax exemption on long term capital gains to  sale of unlisted securities in IPO-lower rate of withholding tax of 5% for funding all businesses-FM withdraws  the provision for levy of TDS on transfer of immovable property-FM raises the threshold limit for TCS on cash purchases of jewellery to Rs.5 lakh-only serious offences under the customs law involving prohibited goods or duty evasion exceeding Rs.50 lakh, shall be cognizable- all these offences shall be bailable-changes in the definition of “service” which will exclude the activities specified in the Constitution as “deemed sale of goods”-The definition of “works contract” also  enlarged to include movable properties- Exemption for specified services relating to agriculture in the Negative List extended to agricultural produce enlarging the scope of the entry    Anti-dumping duty on imports of Partially Oriented Yarn, originating in, or exported from China-Customs Notification No.22        Customs duty on import of 806 Products from Japan lowered       Anti-dumping duty imposed on import of Phosphoric Acid of all grades and all concentrations (excluding Agriculture/FertilizerGrade) , falling under tariff item 28092010, originating in, or exported from,Israel and Taiwan-Customs Tariff Notification No.19     Customs duty on import of composite fertiliser lowered to 1 per cent-Customs Tariff Notification No. 24      
 
Services  |  Subscribe  |  Contact Us  |   Feedback   |  E-mail  |  News |  Home
JUDGMENTS
CENTRAL EXCISE
CUSTOMS
exchange rate
SERVICE TAX
INCOME TAX
VAT
FINANCE ACTS
FINANCE BILLS
EOU STPI
SEZ
DGFT
RBI
NTT
RESOURCES


    
Email | Print

Notification No. 24/2009-Central Excise(N.T.)

New Delhi, the 21st October, 2009

G.S.R (E) – Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of description given in column (2) of the table below, manufactured by a unit availing benefit of Notification number given in column (4) of the table below, affixing the brand name or trade name of another person who was not eligible for the grant of exemption under the said notification and that such goods were liable to duty of excise which was not being levied under section 3 of the said Act according to the said practice during the period as specified in column (3) of the said table, namely:-

TABLE

Sl. No.

Description

Period

Notification number.

(1)

(2)

(3)

(4)

1.

Packing materials, namely,

printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels.

1st October, 1987 to

31st August, 2008

(i)Notification No.175/86-CE, dated 1.3.1986

(ii)Notification No.1/93-CE, dated 28.2.1993

(iii)Notification No.16/97-CE, dated 1.4.1997

(iv)Notification No.38/97- CE, dated 27.6.97

(v)Notification No.8/98-CE, dated 2.6.1998

(vi)Notification No.9/98-CE, dated 2.6.1998

(vii)Notification No.8/99-CE, dated 28.2.1999

(viii)Notification No.9/99-CE, dated 8.2.1999

(ix)Notification No.8/2000-CE, dated .3.2000

(x)Notification No.9/2000-CE, dated 1.3.2000

(xi)Notification No.8/2001-CE, dated 1.3.2001

(xii)Notification No.9/2001-CE, dated 1.3.2001

(xiii)Notification No.8/2002-CE, dated .3.2002

(xiv)Notification No.9/2002-CE, dated 1.3.2002

(xv)Notification No.8/2003-CE, dated 1.3.2003 till issue of amending Notification

No.47/2008-CE, dated 1.9.2008

(xvi)Notification No.9/2003-CE, dated 1.3.2003 (Rescinded vide Notification No.11/2005- CE, dated 1.3.2005)

2

Plastic bags

 

1st October, 1987 to

10th February 2009

(i)Notification No.175/86-CE, dated 1.3.1986

(ii)Notification No.1/93-CE, dated 28.2.1993

(iii))Notification No.16/97-CE, dated 1.4.1997

(iv)Notification No.38/97-CE, dated 27.6.97

(v)Notification No.8/98-CE, dated 2.6.1998

(vi)Notification No.9/98-CE, dated 2.6.1998

(vii)Notification No.8/99-CE, dated 28.2.1999

(viii)Notification No.9/99-CE, dated 28.2.1999

(ix)Notification No.8/2000-CE, dated 1.3.2000

(x)Notification No.9/2000- CE, dated 1.3.2000

(xi)Notification No.8/2001-CE, dated 1.3.2001

(xii)Notification No.9/2001-CE, dated 1.3.2001

(xiii)Notification No.8/2002- CE, dated 1.3.2002

(xiv)Notification No.9/2002-CE, dated 1.3.2002

(xv)Notification No.8/2003-CE, dated 1.3.2003 till issue of amending Notification No.2/2009-CE, dated 11.2.2009

(xvi) Notification No.9/2003-CE, dated 1.3.2003

(Rescinded vide Notification No.11/2005 CE, dated 1.3.2005)

3.

Printed laminated rolls

1st October, 1987 to

6th July, 2009

(i) Notification No.175/86- CE, dated 1.3.1986

(ii)Notification No.1/93-CE, dated 28.2.1993

(iii)Notification No.16/97-CE, dated 1.8.1997

(iv)Notification No.38/97-CE, dated 27.6.97

(v)Notification No.8/98-CE, dated 2.6.1998

(vi)Notification No.9/98-CE, dated 2.6.1998

(vii)Notification No.8/99-CE, dated 28.2.1999

(viii)Notification No.9/99-CE, dated 28.2.1999

(ix)Notification No.8/2000-CE, dated 1.3.2000

(x)Notification No.9/2000-CE, dated 1.3.2000

(xi)Notification No.8/2001-CE, dated 1.3.2001

(xii)Notification No.9/2001-CE, dated 1.3.2001

(xiii)Notification No.8/2002-CE, dated 1.3.2002

(xiv)Notification No.9/2002-CE, dated 1.3.2002

(xv)Notification No.8/2003-CE, dated 1.3.2003 till issue of amending Notification No 9/2009-CE, dated 7.7.2009

(xvi)Notification No.9/2003-CE, dated 1.3.2003

(Rescinded vide Notification No.11/2005 CE, dated 1.3.2005)

 

2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that the whole of duty of excise leviable under the said Act on such goods manufactured by a unit, where the manufacturer has affixed the specified goods with a brand name or a trade name of another person who is not eligible for grant of exemption under the relevant notification, and has not paid the excise duty leviable thereon on the reasonable belief that he was entitled to the benefit of said notification, but for the said practice, shall not be required to be paid for the period as specified in column (3) of the said table in accordance with the said practice.

Explanation: ‘Brand name’ or ‘Trade name’ means ‘Brand name’ or ‘Trade name’ as defined in the notification numbers given in column (4) of the table above.

[F.No.115/1/2009-CX-3]

(Rajesh Verma)
Under Secretary to the Government of India

 

  

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