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 March 2016 Year 2016 This

Duty demand on the clearance of coffee decoction for testing and ...

Central Excise

March 18, 2016

Duty demand on the clearance of coffee decoction for testing and destruction in the appellant's factory premises - the testing of the coffee decoction is in the appellant's own in-house laboratory and there is no remanents - testing of the samples of coffee decoction are not liable to duty - AT

View Source

 


 

You may also like:

  1. Samples of medicine for testing - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - AT

  2. Remission of duty - After destruction, Revenue issued SCN that remission was granted erroneously - The goods consequently were not available for removal from the factory...

  3. Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within...

  4. SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground...

  5. Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the...

  6. Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory -...

  7. Duty demand - Insurance claim received against damaged gear boxes - gear box still lying in the factory - demand set aside - AT

  8. Waiving off the requirement of destruction certificate from excise/custom authorities for the unutilised duty free imported material in case of imports from unregistered...

  9. Remission of duty - destruction of goods in flood - the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the...

  10. Remission of duty u/r 21 of CER - damage of godos due to flood and rains - destruction and disposal of goods without verification/inspection cannot be condoned - AT

 

Quick Updates:Latest Updates