Deemed Manufacture - affixing labels and MRPs - no additional ...

Central Excise

August 5, 2014

Deemed Manufacture - affixing labels and MRPs - no additional excise duty liability accrues as the additional customs duty (CVD) liability has been discharged on the MRP affixed and the entire exercise is revenue neutral. - demand set aside - AT

View Source

← Previous Next →

Deemed Manufacture - affixing labels and MRPs - no additional ...

Central Excise

August 5, 2014

You may also like:

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...

When excise duty is exempted, there is no question of payment of additional duty - SC

Process amounting to manufacture - activity of labelling - availing the cenvat credit of the duty paid by its Jammu unit - The Supreme Court examined whether the...

Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities...

Admittedly, excise duty is leviable on goods manufactured and if there is no manufacturing activity involved, as held by the lower authorities, for the purpose of...

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...

Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture...

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,...

Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

Quick Updates: