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Central Excise - Advance Ruling Authority - Case Laws
Showing 1 to 20 of 32 Records
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2016 (8) TMI 390
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. Therefore, the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal could be manufactured product. - Decided in favour of assessee
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2016 (8) TMI 389
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, blended steel scrap is not put to the same use to which the unprocessed steel scrap is put and vice versa. Therefore, input i.e. unprocessed steel scrap is distinct from output i.e. blended steel scrap. Though both (input and output) would fall under the category of scrap, but are completely different types of scraps. Further, processing of unprocessed stainless steel scrap into blended stainless st....... + More
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2016 (8) TMI 388
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 commodity i e, Nucleus Devise proposed to be imported, will not cease to exist on up-loading of software into the Nucleus Device and would also continue to serve its functions. We are also in agreement with the applicant that Chapter Note 10 or any other Note to Chapter 85 is not applicable in the present case to consider the activity of up-loading of business software in the Nucleus Device as de....... + More
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2016 (5) TMI 379
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 excise or additional duty of excise, subject to 2 conditions. It is observed from the Intimation / Declaration filed by the applicant under Notification No. 50/2003-CE that both the conditions have been satisfied. It is also observed that exemption benefit under 2(b) will not be available to the applicant as the industrial unit did not exist before 07.01.2003 and it started trial production only on....... + More
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2016 (4) TMI 266
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, are the same and one premises - Revenue submitted that since the proposed new unit will come into existence after sun set clause i.e. after 31.3.2010, the said unit will not be eligible to enjoy the benefit of the said exemption notification and shall have to pay duty at the applicable rates. Held that:- it is noticed that the Circular No. 939/29/2010-CX dated 22.12.2010 issued by CBEC has cl....... + More
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2016 (3) TMI 70
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, such goods will not be treated as branded jewellery and thus will not be liable to excise duty. In the instant case, applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or affixing. The....... + More
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2016 (3) TMI 69
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 jewellery and thus will not be liable to excise duty. In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to prevent return of counterfeit items. Application does not mention that applicant would affix or emboss brand name on the jewellery. Tagging in this case is not embossing or affixing. Therefore, the activity of tagging of jewelle....... + More
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2015 (12) TMI 1492
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 unanimous opinion of the applicant - Appeal disposed of.
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2015 (12) TMI 671
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 cannot amount to a ‘manufacturing activity’. All that the applicant does is, besides it undertakes the activity of grading the diamonds, it also does some activity of inscription because of which the essential character of the diamonds does not change and it still remains the diamond. - none of these activities could amount to the manufacture of diamonds so as to invite the provisions of Central Exc....... + More
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2013 (8) TMI 537
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 found in the relevant facts when the actual determination was made it will be open to the concerned authority to act in accordance with law as delineated above - In the aforesaid legal and factual background, it was ruled that the proposed activity would amount to manufacture. Opinion of Director, National Institute of Secondary Steel Technology - Held that:- The opinion was inconclusive....... + More
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2012 (8) TMI 790
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 themselves and the goods as received in the applicant's warehouse would have the MRP/RSP already pre-affixed or pre-printed - As the applicant carries all their activities to protect the merchant's goods, facilitate inventory management and the logistics of storage, retrieval, shipment and transportation of goods, thus, the different types of stickering done by them cannot come within the meaning o....... + More
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2012 (6) TMI 334
'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, clearly meet the definition of manufacture. However premise of applicant that if an activity is undertaken on job work basis, it would be precluded from being considered as manufacturing appears to us to be unfounded. It is not as though the two are mutually exclusive. If in a given transaction, the raw material is supplied by the customer and the applicant charges only its making charges, it could we....... + More
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2012 (3) TMI 308
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 classifiable under heading 04039090 of CETA and the product “Yum Chusky” would get classified under heading 22029030 of the CETA and will also be eligible for the exemption under notification No. 1/2011 – CE dated 01/03/2011 as it satisfies the description “flavoured milk of animal origin” mentioned in the said notification - Held that:- The products “Yum Creamy” and “Yum Chusky” shall be cla....... + More
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2011 (9) TMI 92
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 from the batteries that comprise it - Held that:- the function and use of the batteries whether in single units or in a bank of multiple batteries remains the same and that is to supply power as per requirement - cycle of operation, charging and discharging, can be repeated for the life of the accumulator. This process of charging cannot be said to result in the manufacture of an accumulator Regar....... + More
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2011 (3) TMI 68
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 specified in List 5 - Entry in Serial No. 84 uses the expression “devices / systems” because List 5 has some entries pertaining to devices and several other pertaining to systems - In fact the entry at Serial No. 21 of List 5 covers only “parts” and neither a device nor a system - The entry at Serial No. (13) of List 5 covers only the generator and its parts and its scope cannot be expanded to inclu....... + More
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2011 (2) TMI 1250
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, Commissioner has also not been successful in convincing us that there has been any mistake apparent from the record or there is any factual or material error in the records for us to order any rectification or amendment of the said mistake or error under Regulation 19 or 20 of the Procedure Regulations. The Authority does not have the jurisdiction under the law to reconsider or review its own ruling as has been sought by the Commissioner, petition is rejected
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2009 (11) TMI 28
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.
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2009 (9) TMI 55
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 bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer would be construed as manufacture - Since the activity of putting the individual products into kits, packaging and labeling of the kits has been held to amount to manufacture, the process of preparation of such kits is excisable and the kits are liable to excise duty under Section 3 of the Central Excise Act, 1944 – Crevat Credit is available.
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2009 (2) TMI 25
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 CETA 1985 and not under 8906 90 00 or 7326 90 80
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2008 (12) TMI 29
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 by Not. 4/2007-Central Excise dated 1.3.07
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