Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. Western Tobacco Ltd. Versus CCE, Bhopal

2015 (9) TMI 722 - CESTAT NEW DELHI

Benefit of exemption under Notification No. 58/2003-CE dated 22/7/2003 - SEZ - Held that:- Appellant was claiming exemption under Notification No. 58/2003-CE dated 22/07/2003. The said notification exempts Duty of Excise under Section 3 of the Central Excise Act and Additional Duty of Excise under sub-Section (1) of Section 3 of the Additional Duty of Excise (Goods of Special Importance) Act, 1957. Another Additional Duty of Excise on tobacco products was levied by virtue of Section 85 of the Fi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is for such assertion. The clearances to units in SEZ are to be considered as export as per the provisions of Special Economic Zone Act, 2005 is not applicable to the period in the present proceedings which were much earlier. - Decided against assessee. - Excise Appeal No. 4017 of 2006 - Final Order No. 52273/2015 - Dated:- 16-7-2015 - Hon ble Shri Ashok Jindal, Member (Judicial) And Hon ble Shri B. Ravichandran, Member (Technical),JJ. For the Appellant : Shri Vipul Agarwal, Advocate For the Res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Finance Act, 2005. The impugned order dated 22/06/2006 was passed confirming the demand of Additional Duty of Excise leviable under Section 85 of the Finance Act, 2005 alongwith Education Cess. 2. The appellant is before us against the impugned order. The learned Counsel pleaded that they have been availing exemption under Notification No. 58/2003-CE for the clearances to the units in SEZ. Later as per Section 85 of Finance Act, 2005 Additional Duty of Excise was imposed on the same product. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ightly eligible for Notification No. 58/2003-CE which exempts excisable goods supplied to units in Special Economic Zone from whole of duty of excise leviable thereon under Section 3 of the Central Excise Act and Additional Duty of Excise leviable under sub-Section (1) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The Additional Duty of Excise leviable under Section 85 of the Finance Act, 2005 on Tobacco products is not exempted by the said notification .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version