GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

29/2012-CE(NT), Dated: 10/10/2012

Regarding Provision of SEC. 28 AAA of The Customs Act, 1962 made applicable to Central Excise Matters

[(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II SECTION 3, SUB SECTION (i)]

Government of India
Ministry of Finance
Department of Revenue

Notification No. 29/2012-Central Excise (N.T.)

New Delhi, dated 10.10.2012

G.S.R.(E) In exercise of powers under section 12 of the Central Excise Act, 1944(1 of 1944), the Central Government hereby declares that the provisions of section 28AAA of the Customs Act, 1962 (5 of 1962) shall be applicable in regard to like matters in respect of the duties imposed by section 3 of the first mentioned Act, subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the Circumstances, namely:-

(I)             In sub-section (1),-

(a)   In the opening paragraph, the second reference to “this Act” shall be deemed to be reference to “the Central Excise Act,1944 (1 of 1944)”;

(b)   In the proviso, the reference to “importer under section 28”shall be deemed to be reference to “person chargeable with the duty under section 11A of the Central Excise Act, 1944 (1 of 1944)”;

(c)   In the Explanation 1, the reference to “this Act” shall be deemed to be reference to “the Central Excise Act, 1944 (1 of 1944”).

(II)            In sub-section (2), the reference to “section 28AA” shall be deemed to be reference to “section 11AA of the Central Excise Act, 1944(1 of 1944)”.

(III)           In sub-section (3), the reference to “proper officer” shall be deemed to be reference to “Central Excise Officer as defined in clause(b) of section 2 of the Central Excise Act,1944(1 of 1944)”.

(IV)          In sub- section (4), the reference to “section 28” shall be deemed to be reference to “section 11A of the Central Excise Act, 1944 (1 of 1944).

[F. No. 267/48/2012-CX8]

(VIKAS KUMAR)
Director to the Government of India

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .