Home Highlights November 2011 Year 2011 This

You may also like:

1. Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

2. Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot...

3. Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

4. Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

5. Classification of goods - “Dhatri Brand Hair Care Herbal Oil” and “Dhatri Brand Massage Oil” - the products manufactured by the respondents fall under Chapter 30

6. Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without...

7. Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain...

8. Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the...

9. Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

10. Excisability - repacking the tobacco products by scenting - High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a product or...

11. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

12. Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

13. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

14. Classification - when the assessee is selling the purified water under the brand name “Shital” in a capsule jar i.e. in the jars / water jugs having the capacity of 5 or...

15. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...