Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: VAT RATES :: Central Excise rule to resale the machines to a new company :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: ACCOUNTING STANDARD :: empanelment :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: articles on VAT and GST in India :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt :: form 3cd
Customs and Excise »
 IGST on high-seas sale of imports is levied only during customs clearance
 Central Excise Rules, 2017 – Part II
 Central Excise Rules, 2017 – Part I
 Allocate the charges amongst the Members of the Central Board of Excise and Customs
  Constitution of Review Committees of the Chief Commissioners of Central Excise and Service Tax-Regd.
 4 new members appointed in Central Board of Excise and Customs
 Constitution of Review Committees of the Chief Commissioners of Central Excise and Service Tax-Regd.
 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
 Central Board of Excise and Customs to soon notify new procedural framework
 CBEC set to be Central Board of Indirect Taxes and Customs
 Govt to give customs, excise duty benefits to boost solar rooftop sector

No excise duty on movement of molasses: HC
May, 20th 2011

The state government cannot levy excise charges on the transportation of molasses, the Bombay High Court ruled earlier this month while disposing of over 50 petitions filed by various sugar co-operatives and distilleries in the state.

The petitioners are manufacturers of the molasses or industrial alcohol, which is not fit for human consumption, as opposed to alcohol which forms the base for drinks like rum, whiskey and gin. The manufacturers could be classified as captive and non-captive users of industrial alcohol. While the captive users transport the alcohol from their distillery to their manufacturing plant through sealed pipes, the non-captive users transport the same to their manufacturing plants from outside. They had both challenged the notification of the state government issued on July 12, 1999, that had deleted the clause exempting them from paying excise duty on the transportation of the industrial alcohol.

Under the Bombay Rectified Spirit (Transport in Bond) Rules, 1951, the transport fees levied by the government was Rs 3 per litre of silent spirit for manufacturing Indian made foreign liquor (IMFL), rectified spirit for IMFL was Rs 2 per bulk litre, for country liquor Rs 1.25 per bulk litre, for toilet or medicinal purpose Re 1 per bulk litre and for industrial purposes Rs 0.30 per bulk litre.

Counsels for the non-captive users D B Sawant and Ashutosh Kumbhakoni for the captive users argued that the manufacturers were already paying excise charges to the government for supervision and no additional services were being rendered by them for transportation of industrial alcohol.

The government counsel, however, submitted that they had deployed officers from the Personal Staff Department for conducting surprise checks. Even officers of the rank of the commissioner and deputy commissioner conduct surprise checks, the court was told. Since the rectified or denatured spirit is cheaper, it can be surreptitiously diverted for making potable alcohol, which can lead to unfortunate hooch tragedies that can lead to deaths or cause blindness among those consuming this liquor, the government apprehended.

However, Justice PB Majmudar and Justice AA Saiyed held that the excise duty on transportation charged by the state does not commensurate to the services rendered and the imposition of transport fee on the petitioner.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Portfolio

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions