Rechargeable battery and battery charger - manufacture - ...

Central Excise

June 30, 2014

Rechargeable battery and battery charger - manufacture - marketability - principal activity/processes carried out by the applicant are in the nature of packing and branding - prima facie case is in favor of assessee - AT

View Source

← Previous Next →

Rechargeable battery and battery charger - manufacture - ...

Central Excise

June 30, 2014

You may also like:

Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under...

Manufacture of semi finished battery management systems electrical panels, air-cooling systems and regulators on Job work basis - Matter remanded back for marketability text - AT

Manufacture - intermediate product - job work - sugar syrup prepared within the factory in further manufacturing of biscuits for their principal - marketability of the...

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

Excisability - manufacturing / fabrication of chimney - goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established....

Manufacture - Excisable goods - marketability - Saw dust - Prima facie, it is not a manufactured product. For any commodity to be called excisable goods, it should...

Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is...

Partial disallowance of Input Tax Credit (ITC) - It is well settled that in a taxing statute there is no room for intendment - Further, the finding that scrap batteries...

Classification of goods - In the present case, the power of a battery operated vehicle is solely generated from the rechargeable battery since it doesn’t have any other...

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed...

Valuation - manufacture and clearance of physician samples - sale on principal to principal basis - whatever goods were sold by the appellant to their principal is...

Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -...

Quick Updates: