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Central Excise - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 32 Records

  • 2016 (8) TMI 390 - AUTHORITY FOR ADVANCE RULINGS

    M/s. Dhunseri Petrochem. Ltd. Versus Commissioner of Central Excise, Kolkata

    Whether the process of crushing of coal would amount to manufacturing activity - Held that - by considering the language of the section, the activity of crushing the coal would not be covered in the definition of manufacture . All that the applicant would be doing, would be crushing the coal of different size. However, it is well understood that even after crushing the coal, the coal will not lose its character nor it will be a new product. There....... + More


  • 2016 (8) TMI 389 - AUTHORITY FOR ADVANCE RULINGS

    T.T. Recycling Management India Private Limited, Karnataka Versus Commissioner of Central Excise, Bangaluru

    Liability of duty - processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap - Held that - the input is unprocessed steel scrap and output is blended steel scrap. The blended steel scrap is produced with required chemical composition by mixing various Low manganese and High manganese scraps and is fit to be used as raw material in the manufacture of various products of steel. Further, ble....... + More


  • 2016 (8) TMI 388 - AUTHORITY FOR ADVANCE RULINGS

    M/s. Nucleus Software Exports Ltd, New Delhi Versus Commissioner of Central Excise, Noida

    Whether the activity of loading of business software in the Nucleus Device by the applicant constitutes manufacture under the Central Excise Law - Held that - we are in agreement with the applicant that up-loading of software into the Nucleus Device, which is already embedded with the basic input output system to perform primary functions will not result in new and different article having a distinct name, character or use. Further, the original ....... + More


  • 2016 (5) TMI 379 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    In Re : M/s Lakhani Footwear Pvt. Ltd.

    Area Based exemption - expansion of unit - Whether the benefit of Notification No. 50/2003-C.E. dated 10.06.2003 will be available to goods manufactured from the unit i.e. PLANT-II HARIDWAR established from expansion of the existing unit - Held that - Notification No. 50/2003-CE inter-alia exempts goods other than specified goods cleared from units located in areas mentioned in Annexure II and III to the Notification from whole of the duty of exc....... + More


  • 2016 (4) TMI 266 - AUTHORITY FOR ADVANCE RULINGS

    M/s Lakhani Footwear Pvt. Ltd. Versus Commissioner of Customs (CE&ST)

    Availability for benefit of Notification No. 50/2003-C.E. dated 10.06.2003 - Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - Goods manufactured from the unit established from expansion of the existing unit - Manufacture of footwear - Premises where the benefit of Notification No. 50/2003-CE dated 10.6.2003 is already being availed and where the applicant proposes to effect the substantial expansion,....... + More


  • 2016 (3) TMI 70 - AUTHORITY FOR ADVANCE RULINGS

    M/s Amazon Wholesale (India) Pvt, New Delhi Versus Commissioner of Central Excise, Bangalore-I

    Manufacture or deemed manufacture - activities treated as Manufacture or deemed manufacture - whether activity of Quality Check Stickering will not amount to manufacture under Section 2(f) ibid? - Held that - It is observed that as per the clarification dated 02.03.2012 issued by CBEC, if brand name is not affixed or embossed on the jewellery but appears on the packing, such as jewellery box or pouch or warranty card or certificate of quality, su....... + More


  • 2016 (3) TMI 69 - AUTHORITY FOR ADVANCE RULINGS

    M/s Amazon Seller Services Private Limited, Bangalore Versus The Commissioner of Central Excise, Thane-I

    Manufacture or deemed manufacture - activities undertaken by at the warehouse(s) prior to delivery of the goods to the merchant s customer - Tagging - Held that - It is observed that as per the clarification dated 02.03.2012 issued by CBEC, if brand name is not affixed or embossed on the jewellery but appears on the packing, such as jewellery box or pouch or warranty card or certificate of quality, such goods will not be treated as branded jewell....... + More


  • 2015 (12) TMI 1492 - AUTHORITY FOR ADVANCE RULINGS

    M/s. USUI Susira International Private Limited, Chennai Versus Commissioner of Central Excise

    Duty demand - Manufacture - whether the activity by the applicant of bending, assembly and inspection of end formed tubes amount to manufacturing within the meaning of the Central Excise Act - Held that - The opinion expressed by the Commissioner is correct. Since, there is no dispute on the question as to whether the proposed activity amounts to manufacture or not, it is held that the said activity would amount to manufacture in keeping with the....... + More


  • 2015 (12) TMI 671 - AUTHORITY FOR ADVANCE RULINGS

    M/s. International Institute of Diamond Grading and Research India Pvt. Ltd., Mumbai Versus Commissioner of Central Excise

    Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats. - second activity undertaken is that of inscription - Held that - Applicant does not manufacture the diamonds in the sense that it does not chemically bring out the diamonds and it is only the natural diamonds with which the applicant deals. Therefore, even by way of common sense this cann....... + More


  • 2013 (8) TMI 537 - AUTHORITY FOR ADVANCE RULINGS

    M/s ELG INDIA PRIVATE LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH

    Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into blended metal scrap - Sorting grade wise - Cutting/Shredding/Crushing and sizing of oversize material - Bundling and briquetting - Blending - Whether the activity proposed to be carried out by the assesse can qualify as/can be treated to be manufacture under the act - Held that - It can be termed as manufacture - any material difference was ....... + More


  • 2012 (8) TMI 790 - AUTHORITY FOR ADVANCE RULINGS

    M/s. Amazon Seller Services Private Limited, Versus The Commissioner of Central Excise,

    Online platform to facilitate the sale of goods by various merchants - Whether activities proposes to undertake warehouse amount to manufacture ? - Held that - None of the assessee s activities alter the primary packing or the original labeling affixed by the merchant under applicable regulations. Also no change is made in the MRP/RSP of any item received in the warehouse. All the labeling requirements are required to be fulfilled by merchants th....... + More


  • 2012 (6) TMI 334 - AUTHORITY FOR ADVANCE RULINGS (CENTRAL EXCISE, CUS

    M/s MMTC-PAMP India Pvt. Ltd. Versus The Commissioner of Central Excise Delhi-III

    Manufacture - Whether process proposed to be employed by the Applicant for refining and minting of products of precious metals namely gold, silver and platinum as per the specifications of customers amounts to manufacture or job work - Held that - It is clear that the processes undertaken by the applicant result in the emergence of goods which have their own distinct character, identity and use. The activities of the applicant, therefore, clearl....... + More


  • 2012 (3) TMI 308 - AUTHORITY FOR ADVANCE RULINGS

    M/s Danone Foods and Beverages(I) Pvt. Ltd. Versus The Commissioner of Central Excise

    Classification of the fermented milk product and non-fermented milk based beverage under the Central Excise Tariff Act,1985 - Claming exemption under Notification No. 01/2011-CE dated 01/03/2011 - applicant is engaged in trading of dairy products set up a manufacturing unit in which they propose to manufacture a fermented milk product and non-fermented milk based beverage - The applicant has expressed the view that the product Yum Creamy will be ....... + More


  • 2011 (9) TMI 92 - Authority for Advance Rulings, New Delhi

    Delta Power Solutions India (P) Ltd. Versus CCE

    Classification of battery bank - Refund of SAD u/s 3(5) of Customs Tariff Act, 1975 - It is the contention of the applicant that the manner of clearance of battery cells as aforesaid does not bring into existence any new manufactured product and hence it is not liable to pay any excise duty in respect of the processing undertaken by it - whether the battery bank that is supplied by the applicant has a name, character and use which is distinct fro....... + More


  • 2011 (3) TMI 68 - AUTHORITY FOR ADVANCE RULINGS

    M/s Enercon (India) Limited, Versus The Commissioner of Central Excise,

    Grant of Exemption - The applicant has sought a ruling on the eligibility of the transformers for exemption from Central Excise duty in terms of Notification No. 6/2006-Central Excise dated 1st March, 2006 - The words parts and components imply something that which along with others make up a whole, one of the elements of which anything is made up - The scope of exemption has been restricted only to such devices or systems which have been specifi....... + More


  • 2011 (2) TMI 1250 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    IN RE: H-D MOTORS COMPANY INDIA PVT. LTD.

    Modification/rectification/amendment of the advance ruling Held that - Commissioner in his petition is not merely requesting for a modification/rectification or amendment of the ruling but he is asking for an ab initio review of the ruling pronounced by the Authority, Commissioner has not been able to substantiate his claim that a mistake of law or facts has occurred requiring us to invoke regulation 18 to modify the said advance ruling, Commissi....... + More


  • 2009 (11) TMI 28 - AUTHORITY FOR ADVANCE RULINGS

    IN RE : LAPP INDIA PVT. LTD.

    Deemed Manufacture - Whether the activity of cutting specified varieties of cables received by the applicant into prescribed lengths, testing thereof and packaging amounts to manufacture in terms of clause (f) of section 2 of the Central Excise Act, 1944 read with note 6 of Section XVI of the First Schedule to the Central Excise Tariff Act, 1985 held that no the activity does not amount to be a manufacturing activity........ + More


  • 2009 (9) TMI 55 - AUTHORITY FOR ADVANCE RULINGS

    IN RE : GUTHY RENKER MARKETING PVT. LTD.

    Manufacture Sale of packed goods Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask - Held that labeling at the port of import itself can not be amount to manufacture goods falling under heading 3003, 3004, 3303, 3304 or 3305 conversion of powder into tablets or capsules, labelling or re-labelling of containers intended for consumers or re-packing from ....... + More


  • 2009 (2) TMI 25 - AUTHORITY FOR ADVANCE RULINGS

    M/s CS India Steel Private Limited, In re

    Whether the steel plates is classifiable under SH 8906 90 00 or U/SH 7326 90 80 (parts of ships, floating structure and vessels) - parts of hull are cleared from the factory in separate consignments against different invoices from time to time - parts of hulls, described by the applicant as a ship building kit, which are cleared over a period of time, for use in the manufacture of hulls, are classifiable under 7308 90 30 of the First Schedule to ....... + More


  • 2008 (12) TMI 29 - AUTHORITY FOR ADVANCE RULINGS

    IN RE : ROYAL ENERGY LIMITED

    Duty payable on a product which is obtained by blending bio-diesel (methyl ester) and petro-diesel in the ratio of 60 & 40 classification held that the blend of pure bio-diesel and petrol-diesel in the ratio of 60 and 40 would fall under 38 24 9090 of CETA, 1985- process of blending would amount to manufacture under CEA, 1944 - above blend is fully exempt from excise duty under Notification No. 4/2006-Central Excise dated 1.3.2006, as amended....... + More


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