Issues and Clarifications in CBEC Excise Tariff Conference

CBEC have released Minutes of Tariff Conference held on 28th and 29th October, 2015 vide instruction F.No.96/85/2015-CX.I dated 07-12-2015. In the Conference several decisions regarding technical issues of assessment and applicability of law were taken.

Index of Issues and there clarification

Point No.	Issue	Sponsoring Zone
B1	Assessment and Valuation– Non-adoption of Section 4A-Valuation of Goods-Clearances made to Depots by Cement Manufacturers	Hyderabad	View
B2	Assessment and Valuation- Retention of Sales Tax Collected from Customers and Inclusion thereof in Transaction Value	Jaipur	View
B3	Assessment and Valuation– Whether the Excisable products like Dish washing liquid, floor cleaner, toilet cleaners falling under chapter 34022010 and 34022090, liable for Excise duty by assessing value of goods under Section 4 or Section 4A (MRP based assessment) of Central Excise Act, 1944	Vadodara	View
B4	Assessment and Valuation-Fixation of special rate representing the actual value addition under Area based Exemption Scheme	Kolkata	View
B5	Classification-–Classification of Silica Ramming Mass under Chapter Heading 3816 of CETA, 1985	Ranchi	View
B6	Classification–Classification of Coconut Oil Packed in Packages up to Sizes of 200ml	Hyderabad	View
B7	Classification–Description of Goods under Tariff Item No 22029020 being “Fruit-Pulp or Fruit Juice Based Drinks”	Kolkata	View
B8	Classification–Classification of Goods Known as TASLA	Lucknow	View
B9	Classification– Classification of “Milking Machines and Dairy Machines”-Whether Classifiable Under Tariff Item 84.18 or 84.19	Vadodara	View
B10	Scope of Exemption-Annealed Hot Rolled Patta Patti of Chapter 72 under Sr. No. 203 of Notification No. 12/2012-CE dated 17.03.2012	Ahmedabad	View
B11	Scope of Exemption-Sl.No. 336 of notification No. 12/2012-CE dated 17.3.12	Chennai	View
B12	Scope of SSI Exemption-When there is a Deed of Assignment of Brand Name Within HUF	Coimbatore	View
B13	Scope of exemption – Admissibility to Intermediate Goods Used in the Manufacture of Cement Supplied to SEZs	Hyderabad	View
B14	Scope of Exemption-Under Central Excise Notifications to be Appended	Chennai	View
B15	Scope of Exemption–Duty Rate applicable to ‘Mobile Handsets’ in terms of Notification No. 12/2012-CE Dated 17.03.2012	Meerut	View
B16	Scope of Exemption-Parts of wind-mill	Vadodara	View
B17	Scope of Exemption-Manufacture under Central Excise – Clearances to Nepal with reference to Exemption Notification no 8/2003-CE	Vishakhapatnam	View
B18	CENVAT Credit-Amendment to Notification No.67/95-CE dated 16.03.1995 [Exemption for captive consumption]	Chennai	View
B19	CENVAT Credit–Reversal of Credit on Common Input Services	Chennai	View
B20	CENVAT Credit- Rule9(1)(a) of cenvat Credit rule, 2004	Chennai	View
B21	CENVAT Credit–Balance of Education cess and secondary and Higher Education cess lying in the Cenvat Credit account	Hyderabad	View
B22	Refund of Cenvat Credit under Rule 5 of CCR,2004, in respect of raw material used in respect of goods supplied duty free against ICB to mega power/ultra mega power projects	Coimbatore	View
B23	CENVAT Credit– Applicability of Section 11D of Central Excise Act, 1944 and amendment thereof where the amount of 6% is charged from the buyer but not deposited with the department in non-compliance of Rule 6(1) and 6(2) of the Cenvat Credit Rules, 2004	Coimbatore	View
B24	CENVAT Credit – Whether the benefit of Rule 5 of Cenvat Credit Rules, 2004, can be extended to clearances made to 100% EOUs (deemed exports)	Hyderabad	View
B25	CENVAT Credit – Insertion of a Rider under Rule 5 of the CENVAT Credit Rules 2004, Restricting the Credit to be Refunded to Actual Usage	Hyderabad	View
B26	CENVAT Credit– Reversal of Cenvat Credit in respect of Service tax paid on Input Services	Meerut	View
B27	CENVAT Credit– Interest on Reversal of Cenvat Credit Taken on Inputs Sent for Job Work and not Received Within Stipulated Period	Meerut	View
B28	CENVAT Credit – Availment of Credit of Duty Paid on Welding Electrodes Used for Repairing Work	Meerut	View
B29	CENVAT Credit– Dutiability of Baggase, Pressmud in Sugar Factory and Zinc, Aluminium Ash/Dross in Metal Industry and Similar Waste/Refuse arising from Cenvated Inputs	Meerut	View
B30	CENVAT Credit– Admissibility of Cenvat Credit on Service Tax Paid on Sales Agency Commission Service	Meerut	View
B31	CENVAT Credit– Whether Restriction of One Year Applicable When Duty Paid Goods are Being Received into Factory Beyond One Year after Repairs/Reconditioning etc	Vishakhapatnam	View
B32	CENVAT Credit– CAG Audit- Loss of Revenue on Clearance of Inputs As Such.	Delhi	View
B33	Central Excise Rules& Procedures–Proper Officer to Issue Show Cause Notice for Recovery of Duty under the Concessional Duty Rules	Nagpur	View
B34	Central Excise Rules& Procedures –Amendment in the Provisions of Rule 16(1) of Central Excise Rules 2002	Mumbai-II	View
B35	Central Excise Rules & Procedures – Exports– Grant of Rebate by Customs	Chennai and Vishakhapatnam	View
B36	Central Excise Rules& Procedures-Rebate of Duties Paid on Raw Materials & Services Used in Manufacture of Exempted Goods	Hyderabad	View
B37	Central Excise Rules& Procedures-Doubt in Computation of Penalty under Rule 8(3A) of Central Excise Rules, 2002 When Period of Delay Involves Part of a Month	Bhopal	View
B38	Central Excise Rules& Procedures -Amendment to Rule 12 of Central Excise Rules, 2002	Chennai, Coimbatore	View
B39	Central Excise Rules& Procedures -e-payment of Excise Duty against Incorrect Assessee Code Rectification Regarding	Coimbatore	View
B40	Central Excise Rules& Procedures -Penalty for default under Rule 8(3A) of Central Excise Rules, 2002	Kolkata	View
B41	Central Excise Rules& Procedures -No penalty for non-filing of NIL return	Vishakhapatnam	View
B42	Implementation & Other Related Issues– Non availability of any expert facility for determining the speed of FFS machine under Compounded Levy Scheme	Lucknow	View
B43	Implementation & Other Related Issues– Mismatch in UQC with regards to Matches	Chennai	View
B44	Implementation & Other Related Issues– Matches – Inverted Duty Structure	Chennai	View
B45	Implementation & Other Related Issues– Redrafting of CBEC’s Supplementary Instructions	Chennai	View
B46	Implementation & Other Related Issues-Section 35A of Central Excise Act-Monetary limit for filing appeal before Commissioner (Appeals)	Chennai	View
B47	Implementation & Other Related Issues-Period of Condonation of Delay in Payment of Pre- deposit; Sec.35F of Central Excise Act, 1944	Hyderabad	View
B48	Implementation & Other Related Issues- Amendment in Section 11 AC – Penalty in Cases Concerning Erroneous Refund	Hyderabad	View
B49	Implementation & Other Related Issues– Introduction of Time Limit for Compliance of Provisions of Notification No 43/2001-CE (NT) dated 26.06.2001	Mumbai II	View
B50	Implementation & Other Related Issues– Reassignment of Cases for Adjudication by Chief Commissioner and Reassignment of Cases for Adjudication by Commissioner	Conference	View
B51	Implementation & Other Related Issues-Change in the practice of assessment	Conference	View
B52	Implementation & Other Related Issues-Ex- parte-Adjudication of Show Cause Notices under Specified Circumstances	Conference	View
B53	Audit Manual	Conference	View