2018 (5) TMI 915
Valuation - Distinction between Normal Value and Transaction Value - inclusion of packing charges, wear and tear charges, facility charges, service charges, delivery and collection charges, rental charges, repair and testing charges - whether the aforesaid charges realised by the Assessees are liable to be taken into account for determination of value for the purpose of levy of duty in terms of Section 4 of the CEA 1944 as amended with effect fro....... + More
2018 (5) TMI 111
Valuation - part of sales consideration or not? - Delivery charges - the decision in the case of C.C.E., Visakhapatnam-II Versus Hindustan Petroleum Corporation Ltd. 2017 (1) TMI 1575 - ANDHRA PRADESH HIGH COURT contested - Held that - We are not inclined to interfere with the order passed by the High Court - SLP dismissed........ + More
2018 (4) TMI 1457
Monetary amount involved in the appeal - the decision in the case of M/s Pioneer Industries Versus C.C.E. & S.T. -Bhavnagar 2017 (4) TMI 687 - CESTAT AHMEDABAD contested - Held that - In view of the small amount of revenue involved, we are not inclined to interfere with the impugned order - appeal dismissed........ + More
2018 (4) TMI 1456
Classification of goods - Chewing Tobacco - the decision in the case of M/s Hira Packaging Versus CCE, Raipur 2017 (9) TMI 346 - CESTAT NEW DELHI contested - Held that - there are no merits in these appeals - Admission is refused and the civil appeals are, accordingly, dismissed........ + More
2018 (4) TMI 1319
First charge on the (hypothecated) property in auction - recovery of the Central Excise dues - Held that - The claim of the Corporation with regard the first charge on the property was answered by the High Court by holding that the stage for enforcement of the charge would come only when the property is sold for recovery of the Central Excise dues and therefore, the issue raised with regard to the first charge on the property is pre-mature. - The....... + More
2018 (4) TMI 721
Classification of goods - coconut oil in packings upto 2 litres/packings upto 500ml - While the assessee(s) contended that coconut oil in small packings is also classifiable as coconut oil under Heading 1513 the revenue claimed classification of the said products as hair oil under Heading 3305 while conceding that coconut oil in large packings i.e. beyond 2 Kgs. merited classification under Heading 1513 - Whether classifiable under Heading 1513 o....... + More
2018 (3) TMI 993
CENVAT credit - Input service - GTA - goods transport agency service availed for transport of goods from the place of removal to depots or the buyers premises - interpretation of statute - input service which is defined in Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that - the expression used in the aforesaid Rule is from the place of removal . It has to be from the place of removal upto a certain point. Therefore, tax paid on the transport....... + More
2018 (3) TMI 549
Valuation - clearance of polyester staple fibre to some customers who were in possession of import licences for inputs that had been invalidated as a condition for such procurement - the decision in the case of Commissioner of Central Excise, Nagpur Versus Indorama Textiles Ltd 2017 (8) TMI 1042 - CESTAT MUMBAI contested - Held that - Whether the facts set out in the said order to distinguish the case of respondent-assessee and the case of IFGL 2....... + More
2018 (2) TMI 1112
Classification of goods - components/parts of a boiler - whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 or sub-heading 8402.90 of the said schedule? - Held that - relying on the HSN note Part V under Section XVI, it is concluded that such components which are essential to classify the boiler as a machine, even if trans....... + More
2018 (2) TMI 825
SSI Exemption - use of Brand name - denial of exemption on the ground that that affixing the name, logo and particulars of buyers like the FCI and State Governments amounts to affixing on the jute bags a brand name . - Held that - merely because the name of an institution is printed or embroidered on articles would not mean that they would become branded products. A brand name, in addition to the name or logo, would have to be given in order to a....... + More
2018 (2) TMI 824
Valuation - clearance of manufactured computers after pre-loadingh with Application Software - misdeclaration of value - the decision in the case of Hewlett Packard India Sales (P) Ltd. Versus Commissioner of Central Excise, Pondicherry 2017 (7) TMI 406 - CESTAT CHENNAI contested, where it was held that Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating sof....... + More
2018 (2) TMI 285
CENVAT credit - input services - service tax paid on goods that are transported to the purchaser after the sale - place of removal - whether the expression input service as defined in Rule 2(l) of the CCR, 2004, in the context of a service provider, would also include services which are used in or in relation to providing taxation output services described in the definition and the outward transportation to the purchaser would be treated as beyon....... + More
2018 (2) TMI 223
Valuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi 2017 (11) TMI 17 - CESTAT NEW DELHI contested, where it was held that The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and are liable to duty in terms of Section 4A - Held that - the decision in the above....... + More
2018 (2) TMI 117
CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - validity of CBEC vide its Circular No. 97/8/2007-ST dated August 23, 2007 issued before the amendment for the issues post amendment - Held that - In the first instance, it needs to be kept in mind that Board s Circular dated A....... + More
2017 (11) TMI 1629
Service is complete - Ld. Counsel for the petitioner to take fresh steps for service of respondent No.1 within two weeks, as last opportunity. Notice thereafter be issued. - The Ld. Counsel for the appellant to file affidavit of valuation within four weeks, as last opportunity - List again on 19.1.2018........ + More
2017 (11) TMI 1395
Doctrine of Promissory Estoppel - tax holiday - Section 5A of the Central Excise Act, 1944 - Held that - In the present case, what was promised, i.e., exemption from the payment of central excise duty for a period of 10 years, had been fully complied with by the Union of India though the starting point of the grant of the benefit could be not from the date of commercial production but from the date of the notification making the exemption notific....... + More
2017 (11) TMI 1317
Redemption of gold - penalty - interest on the amount of redemption fine - 240 kilograms of gold (bars etc.) was seized by the appellant s father on the ground that the seized gold was held by the appellant in contravention of Rule 126-I - What is the law governing determination of the amount of fine that could be levied and collected from the appellant in lieu of the confiscation of gold seized from him? - Whether the High Court applied the corr....... + More
2017 (11) TMI 1034
Rectification of order by subsequent order - proviso to Section 11 A - extended period of limitation - Held that - Not only the aforesaid finding is a pure finding of fact, which conclusion of the learned Tribunal is duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales ....... + More
2017 (11) TMI 772
Alternative remedy of appeal - Section 35H of the Central Excise Act, 1944 - the decision in the case of The Commissioner Central Excise and Customs, Aurangabad Versus M/s. India Containers Ltd., Shri Alex Rodriguez, Shri. A.M. Kulkarni, V.D. Bindu 2017 (7) TMI 94 - BOMBAY HIGH COURT contested - Held that - recovery of penalty shall remain stayed - Issue notice........ + More
2017 (11) TMI 771
Condonation of delay in filing appeal - the decision in the case of M/s Shakti Tubes Limited. Versus CCE, Patna 2017 (7) TMI 556 - CESTAT KOLKATA contested - Held that - delay is condoned - appeal admitted........ + More
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