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.


Sponsoring Zone


Assessment and Valuation–  Non-adoption  of

Section  4A-Valuation  of  Goods-Clearances

made to Depots by Cement Manufacturers



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


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


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



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


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


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



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,


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


View / download Source Document : http://www.cbec.gov.in/htdocs-cbec/excise/cx-instructions/cx-instructions-2015/cx-ins-minutes-cxconf.pdf

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