All posts by Aakriti Agarwal - 80. page

Professional Tax Consultant and Blogging

“Curing” under Excise Law : It includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture [Section 2(c)].

“Central Excise Officer” under Excise Law : It means the Principal Chief Commissioner of Central Excise, Chief Commissioner of Central Excise, Principal Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of Central […]

“Broker” or “commission agent” under Excise Law : It means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others [Section 2(aaa)].

“Appellate Tribunal” under Excise Law : It means the Customs, Excise and service tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 [Section 2(aa)].

“Adjudicating authority” under Excise Law : It means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under […]

Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 under Body of Central Excise Law : These rules have been framed to prescribe valuation methods where transaction value cannot be determined […]

Central Excise Tariff Act, 1985 under Body of Central Excise Law : The Central Excise Tariff which was originally a schedule to the Central Excise Act, 1944 was de-linked from it and the […]

Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 under Body of Central Excise Law : These rules contain the provisions and procedure relating to the […]

Central Excise (Advance Rulings) Rules, 2002 under Body of Central Excise Law : These rules contain the provisions relating to Advance Rulings.

Central Excise (Settlement of Cases) Rules, 2007 under Body of Central Excise Law : The procedural aspects relating to settlement commission are contained in these rules.