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 December 2017 Year 2017 This

Excisability/marketibility - radioactive isotope - isotope does ...

Central Excise

December 15, 2017

Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - not chargeable to duty of Central Excise since it does not have any shelf-life. - AT

View Source

 


 

You may also like:

  1. Marketibility/excisability - Milk Crumb - There is no dispute with regard to the shelf life of the product. Shelf life of the product is one of the determinant of the...

  2. Short shelf-life cannot be equated with no shelf-life. Shelf-life of 2 to 3 days – Product is marketable and excisable - SC

  3. The import of “Radioimmunoassay kits” (Medical equipments containing radioactive isotopes) will not require an import authorization from DGFT but required from AERB.

  4. The odoriferous compound has got a shelf life and capable of being stored/transported/sold and bought by agarbathi industries - it is an excisable product falling under...

  5. Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT

  6. Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although...

  7. Classification of goods - Fludeoxyglucose or 'FDG' - Even if the compounds of radioactive isotopes may have uses in medicine, they fall in Heading 2844 only. We very...

  8. Classification of services - The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the...

  9. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

  10. Excisability/dutiability/marketibility - by-product - captive consumption - just because, the respondent were purchasing carbondioxide from other suppliers, it cannot be...

  11. Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is...

  12. Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery...

  13. Key Man Insurance Policy - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the nature of life insurance policy,...

  14. Disllowances towards premium of keyman insurance policies - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the...

  15. Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and...

 

Quick Updates:Latest Updates