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 October 2015 Year 2015 This

Annual capacity of production - manufacture of 'Pan Masala' - ...

Central Excise

October 16, 2015

Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the basis of a single track machine, should have been levied. The Commissioner fell in error in treating the said machine as a two track machine - HC

View Source

 


 

You may also like:

  1. Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

  2. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

  3. Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT

  4. Abatement of duty - manufacturing activity of Pan Masala - the communications are violative of the provisions of sub-rule (2) of rule 6 of the Pan Masala Rules, inasmuch...

  5. Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it...

  6. Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production...

  7. Allegation of Suppression of production - manufacture of gutka and pan masala under the brand name ‘Vimal’ - At the relevant time there was no bar against an Assessee...

  8. Abatement of duty in case of non-production of goods - Rule 10 of Pan Masala Packing Machines Rules - an assessee is entitled to abatement provided there has been no...

  9. CE, Production based duty, Rule 5 of 1997 Rules will be attracted for determination of the annual capacity of production, orders of HC & CESTAT reversed, SC

  10. Maintainability of petition - Validity of Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 - The reason that...

 

Quick Updates:Latest Updates