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 April 2016 Year 2016 This

Application of processes of crushing, grinding, screening and ...

Central Excise

April 16, 2016

Application of processes of crushing, grinding, screening and washing and grading of iron ore, converts it into iron ore concentrates and accordingly in view of the chapter note 4 of chapter 26 becomes manufacture and leviable to Excise duty - AT

View Source

 


 

You may also like:

  1. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

  2. Iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of...

  3. Screening of Iron Ore - Manufacture - if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods - AT

  4. Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be...

  5. Manufacture - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by...

  6. Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty...

  7. CENVAT credit - the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of...

  8. CENVAT Credit - emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted.

  9. Determining the income on mining activity - increase in expenditure of re-screening charges in the course of extraction of iron ore - the attempt made by the assessee to...

  10. Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

 

Quick Updates:Latest Updates