Excise Articles
Single window clearances envisaged for SEZs
CMA Gul S 14 September 2007 at 14:01The Union Minister of Commerce & Industry called for a coordinated effort by all stakeholders so that SEZ Scheme can fulfill its objectives and is implemented efficiently by the State Governments by providing single window facilities and all othe
Brass tack of Excise
Harish 07 September 2007 at 12:29Brass Tacks of Excise Central Excise duty is an indirect levy and collection of tax on goods manufactured or produced in India. To levy any duty, tax etc it should be in accordance with the constitution of India. Entry 84 of Union List empowers the
SC defines 'manufacture'
CA Nikita 31 May 2007 at 06:52The question whether plants and machinery assembled at site amounted to manufacture and therefore attracted excise duty arose in three appeals before the Supreme Court in the case, Commissioner of Central Excise vs Cethar Vessels Ltd. In one case, th
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