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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Loss and stock of the waste paper in a fire - whether indigenous ...

Central Excise

December 5, 2015

Loss and stock of the waste paper in a fire - whether indigenous goods or imported goods - it is clear that the entire goods lost in fire is indeed imported material and when it is so, demand of entire custom duty, excise duty is sustainable in toto. - AT

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  2. Loss of imported waste paper in fire which were imported at concessional rate of duty to be used used in the manufacture of the paper/ paperboards/ newsprint - prima...

  3. Misdeclaration of imported goods - waste paper - Customs should not suffer the loss of duty made at the time of import on the sold waste kraft paper - basic customs...

  4. Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding...

  5. Excisability/marketability - waste - waste of base cream cleared without consideration - Dumping of waste cannot be equated to clearance of excisable goods.

  6. Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different...

  7. Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of...

  8. Permission to mutilate the imported goods - 459 packages weighing 55.740 MT of mixed wet strength scrap paper (silicon paper and coated) - seeking allowance of clearance...

  9. Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - the goods are restricted and there are violations of Policy

  10. Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -...

 

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