Home Highlights December 2015 Year 2015 This

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1. Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

2. Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to...

3. Regarding Anti-dumping duty on Cold Rolled Flat Products of Stainless Steel (400 Series) having width below 600 mm originating in, or exported from, European Union,...

4. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

5. Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial...

6. Manufacture - cold rolling of HR Coils results in emergence of a new product with distinct and different commercial identity, characteristics and uses and therefore...

7. Refund - Whether reduction in gauge by way of cold rolling process will amount to manufacture or not - held that the activity is manufacturing activity - claim of refund...

8. Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the...

9. Rerolling process of the hot roll flat bars - if a hot rolled product has been subjected to very light cold rolling process known as skin pass or pinch pass without...

10. Manufacturers of excisable goods – stainless steel patta/pattis - The closure of units admittedly, beyond the control of the assessee/appellant, is not to be treated as...

11. Manufacture of patta and patti - Compounded levy - Appellant failed to succeed on its claim of SSI exemption benefit, due to unregistered status and due to dubious...

12. Compounded levy scheme- cold rolling machines - the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a...

13. Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc....

14. Export Obligation Period for Specified Inputs with Pre-import Condition - New entry:- Flat-rolled products of stainless steel covered under ITC(HS) Codes: 7219 or 7220

15. Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.