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 July 2015 Year 2015 This

Denial of SSI Exemption - Valuation u/s 4A - Admittedly an ...

Central Excise

July 2, 2015

Denial of SSI Exemption - Valuation u/s 4A - Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be termed as parts, components or assembly of taxies - prima facie case is in favor of assessee - AT

View Source

 


 

You may also like:

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

  2. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

  3. SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets

  4. Marketibility of goods - sale of spare part of automobile procured locally and imported after packing or unpacking - MRP based levy u/s 4A - prima facie case is against...

  5. Activity Manufacture OR Not - packing, repacking, relabeling etc. of the battery operated bikes - prima facie falling under the category of automobiles - stay granted partly - AT

  6. Denial of Exemption claim - 100% EOU - Scope of Notification No.22/2003 - exemption was not to operate in respect of the additional excise duty levied under the...

  7. Denial of SSI Exemption - Clandestine Removal - Tribunal was clearly in error in holding that merely because no appeal has been filed against M.S. Jain, all the other...

  8. SSI Exemption - branded goods - cookies sold even without inscription of the brand name - Failed to see how the same branded cookies, sold in containers, can transform...

  9. SSI Exemption - valuation - the clearances to merchant exporters, which itself is not disputed, is to be excluded from the computation of total clearances

  10. Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all...

 

Quick Updates:Latest Updates