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Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - Tri Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - Tri Addition u/s 68 - no person will gift 50% of his capital to a person with whom he has no relationship, blood relation or friendship. - onus is on the assessee to prove genuineness - Tri Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after survey & the retraction was made after a gap of almost 5 months. - Tri Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on account of contravention of section 10A(2)(iii) - Tri Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled to depreciation. - Tri Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other conditions met - rebate allowed - HC Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. - against the assessee. - HC Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type of packing referred to in sub-section (76b). - HC Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished by the assessee. - HC    Left Stop Right
Central Excise - Schedules - Basic Rate / Ist Schedule

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Central Excise Tariff - First Schedule

 
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  Live animals
  Meat and edible meat offal
  Fish and crustaceans, molluscs and other aquatic invertebrates
  Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not else- where specified or included
  Products of animal origin, not elsewhere specified or included
  Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
  Edible vegetables and certain roots and tubers
  Edible fruit and nuts; peel of citrus fruit or melons
  Coffee, tea, mate and spices
  Cereals
  Products of the milling industry; malt; starches; inulin; wheat gluten
  Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  Lac; gums, resins and other vegetable saps and extracts
  Vegetable plaiting materials; vegetable products not elsewhere specified or included
  Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
  Sugars and sugar confectionery
  Cocoa and cocoa preparations
  Preparations of cereals, flour, starch or milk; pastrycooks’ products
  Preparations of vegetables, fruit, nuts or other parts of plants
  Miscellaneous edible preparations
  Beverages, spirits and vinegar
  Residues and waste from the food industries; prepared animal fodder
  Tobacco and manufactured tobacco substitutes
  Salt; sulphur; earths and stone; plastering materials, lime and cement
  Ores, slag and ash
  Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
  Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
  Organic chemicals
  Pharmaceutical products
  Fertilisers
  Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other co- louring matter; paints and varnishes; putty and other mastics; inks
  Essential oils and resinoids, perfumery, cosmetic or toilet preparations
  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and ……..
  Albuminoidal substances; modified starches; glues; enzymes
  Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
  Photographic or cinematographic goods
  Miscellaneous chemical products
  Plastics and articles thereof
  Rubber and articles thereof
  Raw hides and skins (other than furskins) and leather
  Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
  Furskins and artificial fur; manufactures thereof
  Wood and articles of wood, wood charcoal
  Cork and articles of cork
  Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
  Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
  Paper and paperboard; articles of paper pulp of paper or of paperboard
  Printed books, newspapers, pictures and other products of the printing industry; manu- scripts, typescripts and plans
  Silk
  Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  Cotton
  Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
  Man-made filaments
  Man-made staple fibres
  Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
  Carpets and other textile floor coverings
  Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suit- able for industrial use
  Knitted or crocheted fabrics
  Articles of apparel and clothing accessories, knitted or crocheted
  Articles of apparel and clothing accessories, not knitted or crocheted
  Other made up textile articles; sets; worn clothing and worn textile articles; rags
  Footwear, gaiters and the like; parts of such articles
  Headgear and parts thereof
  Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
  Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
  Articles of stone, plaster, cement, asbestos, mica or similar materials
  Ceramic products
  Glass and glassware
  Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
  Iron and steel
  Articles of iron or steel
  Copper and articles thereof
  Nickel and articles thereof
  Aluminium and articles thereof
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  Lead and articles thereof
  Zinc and articles thereof
  Tin and articles thereof
  Other base metals; cermets; articles thereof
  Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
  Miscellaneous articles of base metal
  Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
  Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
  Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic..
  Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
  Aircraft, spacecraft, and parts thereof
  Ships, boats and floating structures
  Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
  Clocks and watches and parts thereof
  Musical instruments; parts and accessories of such articles
  Arms and ammunition; parts and accessories thereof
  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, …
  Toys, games and sports requisites; parts and accessories thereof
  Miscellaneous manufactured articles
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