Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Manufacture - Excisable goods - marketability - Saw dust - Prima ...


Sawdust Not Excisable: Lacks Manufacture and Marketability Criteria Under Central Excise Laws; Stay Granted in Proceedings.

April 12, 2014

Case Laws     Central Excise     AT

Manufacture - Excisable goods - marketability - Saw dust - Prima facie, it is not a manufactured product. For any commodity to be called excisable goods, it should satisfy cumulatively both the conditions viz. manufacture and marketability. - stay granted - AT

View Source

 


 

You may also like:

  1. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  2. Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the...

  3. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

  4. Recovery of Central Excise Duty alongwith interest and penalty - landowners - As far as dues of the Central Excise are concerned, they were not related to the said plant...

  5. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  6. Shearing and back-coating is not amounting to manufacture in Central Excise - SC

  7. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

  8. Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

  9. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  10. Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no...

  11. Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central...

  12. Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the...

  13. It is possible that Central Excise Tariff Act (CETA) deems certain processes as manufacturing by placing certain products in a particular chapter for the purpose of...

  14. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

  15. The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable...

 

Quick Updates:Latest Updates