Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza ...

Case Laws     Central Excise

March 29, 2017

Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is that the basis of the drink ought to be fruit pulp or fruit juice. The appellant having used the concentrate imported to manufacture its drinks, not entitled for availing the benefit of exemption - AT

View Source

 


 

You may also like:

  1. Manufacturing of Windmill doors - The notification No.3/2001-CE & No.6/2002-CE provides exemption from payment of Central Excise duty in respect of wind operated...

  2. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

  3. Project import - benefit of Notification No. 6/2002-CE dt.1.3.2002 - the exemption cannot be extended to turbine which converts heat energy into rotational energy...

  4. Classification of Slice Mango and Slice Orange - Classification under CH 2202.40 or 2202.99 - exemption under Notification No. 6/2002-CE - Classification adopted by the...

  5. Reversal of CENVAT Credit - clearance of goods (inputs) to their sister concern - Rule 3(6)(a) of the Credit Rules, 2002 will prevail over Rule 3(5) of the Credit Rules,...

  6. Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that...

  7. Recovery of Rebate - Export of exempted goods under Bond / LUT - Export of medicaments - The fact in this case is the appellant have cleared the goods under LUT which...

  8. Money Laundering - offence punishable u/s 3 - The said definition given in Section 3 of the PMLA, 2002 was later on clarified by adding explanation and as such it does...

  9. Determination of weight - Benefit of exemption notification No.6/2001-CE dt.1.3.01 - first clearance upto 3500 MT of paper and paper board or article made therefrom -...

  10. Proceedings initiated u/s 6(3) of the FEMA - The provision has been omitted - saving clause - When the proceedings were initiated against the Petitioners, Section 6(3)...

  11. Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they...

  12. Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of...

  13. Illegal detention of imported goods - waiver of the dammurage charges - The order passed by the Customs Authority dated 25th March, 2022 is binding upon the respondent...

  14. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

  15. CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

 

Quick Updates:Latest Updates