Category Archives: Excise Law

Union Budget 2017 highlights: Govt.

Indian government presented the General Budget 2017-18 in Parliament here today. This is the first of its kind which included the Railway Budget. This year’s Union Budget also does not have Plan and Non-plan classifications and has been advanced by a … Continue reading

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Service Tax Rule 5A(2) declared ultra vires: DHC

The Delhi High Court recently declared Rule 5A(2) of the Service Tax Rules, 1994 ultra vires the Finance Act 1994 and struck it down in part. Rule 5A(2), as amended in terms of Notification No. 23/2014-Service Tax, provided for on … Continue reading

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FAQs on Goods and Services Tax (GST): Govt.

Indian Government has provided answers to the various frequently asked questions relating to GST http://goo.gl/gImsMO

Posted in Administrative Law, Banking Law, Constitution Law, Consumer Law, Excise Law, General Law, Notifications/Publications/Circulars, Sales Tax, Service Tax | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Dog import banned for commercial purposes: Govt.

Indian Government has banned the import of dogs for breeding or any other commercial activities but for the following purposes: – I) Pet dog with valid pet book and relevant records/documents in the name of importer. II) Dogs imported by … Continue reading

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Customs Baggage Declaration Regulations, 2013 re-modified: Govt.

Government of India has further amended the Customs Baggage Declaration Regulations, 2013, namely: – (1) These regulations may be called the Customs Baggage Declaration (Amendment) Regulations, 2015. (2) They shall come into force on the date of their publication in … Continue reading

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Rebate of Tax by UP State to manufacturers in the State violates the Constitution: SC

The Supreme Court of India ruled that ‘rebate of tax’ granted by State of Uttar Pradesh to manufacturers in the State discriminates against the goods imported from neighbouring States, and thus is violative of Articles 301 and 304(a) of the … Continue reading

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McDonalds ‘Soft Serve’ is an ice-cream: SC

Is McDonalds ‘soft serve’ an ice-cream? The Supreme Court of India answered in affirmative. The Court ruled that that ‘soft serve’ (vanila cone or softy) marketed by McDonalds is to be classified under Excise Tariff sub-heading 2105.00 as “ice-cream” and … Continue reading

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