News Flash
  • Weekly newsletter from Chairman, CBEC dated 25/05/2018. Click here
  • Introduction of monetary limit at the level of Commissioner (appeals) Click here
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Weekly newsletter from Chairman, CBEC dated 18/05/2018. Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Circular regarding calling options for posting from ACs promoted vide Office Order No. 79/2018 dated 11.05.2018 Click here
  • Repair of Machinery and Equipment of vessel No. 22deployed at Nagapattinam. Click here
  • Repair of Machinery and Equipment of vessel No. 09 deployed at Visakhapatnam. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 16 deployed at Kandla
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 13 deployed at Ratnagiri
  • Suggestion/comments are invited from field formations on Reduction of Government litigations- Introduction of monetary limits at the level of Commissioner (Appeals), in legacy Central Excise & Service Tax matters only latest by 21st of may 2018. Click here
  • Letter to all Pr. CC/Pr. DG/CC/DGs for details of officers promoted as AC vide Office order No 79/2018 dated 11.05.2018. Click here
  • One Day Training Workshop On Usage Of Rajbhasa Hindi in Official Works and Procedures” for the Gr- A Officers of CBIC on 25th May, 2018. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 15 deployed at Mumbai Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 11 deployed at Mumbai Click here
  • All India Workshop on relevant Supreme Court/High Court judgements & its impact on departmental function at NACIN, Bangalore on 25.05.2018" for CBIC officers Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/05/2018 have been uploaded
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Rulings - Central Excise

Name of the Applicant

Status of the Applicant

Question(s) on which Advance
Ruling was sought

Ruling  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

M/S TT
Recycling Management
India Private Limited,

Karnataka

Resident Private Limited Company 1) Whether produced 'blended metal scrap' can be classifiable under Chapter 7204 49 00 of the Central Excise Tariff Act, 1985?
2) Whether processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty under the provision of the Central Excise Act, 1944?
Ruling No.
AAR/CE/19/2015
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Nucleus
Software Exports Limited,
New Delhi

Resident Public Limited Company Whether the activity of loading of business software in the Nucleus Device by the Applicant constitutes manufacture under Central Excise Law? Ruling No.
AAR/44/CE/18/2016
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Dhunseri
Petrochemicals ltd

Public Limited Company Whether in the facts and circumstances of the present case, the process of crushing of coal amount to manufacturing activity in the context of Central Excise Act 1944 and whether the applicant is liable to pay Excise Duty on the clearance of crushed coal from its factory? Ruling No.
AAR/CE/15/2016
dt.13.05.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Amazon
Wholesale (India)

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz assortment, packing, wrapping, folding, inspection, cleaning, stickering, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/05/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Amazon
Seller Services

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz inspection, testing, installing batteries, cleaning, lint brushing, deodorizing, re-fitting, touching-up, re-stitching, debudding and correction, folding, ironing and hanging, protective stickering, polishing, coating, tagging, inserting warranty cards, moister absorbing tables and offering freebies, activities in relation to eyewear, tagging, placing goods in the original box / pack, replacing shoe laces, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/06/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)