News Flash
  • Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 Click here
  • Last date to file FORM GSTR-3B for September, 2018 has been extended till 25.10.2018 for all taxpayers Click here
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Request for Proposal (RFP) for organizing one-week International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • CGST Rules, 2017 as amended up to 09.10.2018 have been uploaded
  • FINAL Seniority list in the grade of Commissioner of Customs & Central Excise (SAG) for the period 2008-09 to 2011-12 Click here
  • Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
  • Transfer/Posting in the grade of Pr. Commissioner / Commissioners of Customs, GST & Central Excise - AGT-2018 Click here
  • The Templates (MPRs) for Corporate Insolvency Resolution Process (CIRP) (TAR-CE-7, TAR-CE-8, TAR-CUS-7, TAR-CUS-8, TAR-ST-7, TAR-ST-8, TAR-GST-7 and TAR-GST-8,) have been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are requested to upload the Corporate Insolvency Resolution Process (CIRP) data starting from the month of April, 2018 at the earliest.
  • Nominations for TADAT course for CBIC Officers Click here
  • Circular No. 1067/6/2018-CX dated 5th October, 2018 reg. Online registration and online filing of claims by eligible units under Scheme of Budgetary SupportClick here
  • Call for nominations for Master Degree Programmes by Lee Kuan Yew School of Public Policy (LKYSPP) for the academic year 2019 Click here
  • Implementation of Tax Deduction at Source (TDS) under GST-regClick here
  • Attention all DDO'S for implementation of Tax Deduction at Source (TDS) under GST w.e.f. 01st October,2018Click Here Circluar   |  Enclosures
  • Member(Admin) DO regarding SHS & Expenditure under O.E. Swachhta during the FY 2018-19 . Click here
  • Details of Prospective Training by NACIN and its ZTIs & RTIs in October, 2018 . Click here
  • Swachhta Uday Booklet is available now.Click here
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)