Home Highlights November 2018 Year 2018 This

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1. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

2. SSI exemption - Goods cleared to merchant exporter and domestic consumption - Where proof of export was furnished within 6 months, the clearances made for export were...

3. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

4. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

5. SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case,...

6. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

7. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

8. SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT

9. Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

10. SSI Exemption - whether the assessee should be required to include the clearances made to merchant-exporters also in the computation of aggregate value - held no.... - AT

11. SSI Exemption - Deemed export - Value based exemption - Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the...

12. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

13. SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

14. Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all...

15. SSI exemption - the clearance against Form H has to be treated as clearance of export and same is not includable in the aggregate value for the purpose of SSI exemption...