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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Benefit of exemption under notification 10/97-CE - end-use of ...

Central Excise

October 6, 2016

Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved Acetylene’ to the Department of Atomic Energy- AT

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  1. Valuation of Niacin - Captive consumption - job work - Notification No. 10/96-CE - Such exemption being granted at public cost that cannot be liberally construed to...

  2. Whether subject Cannula are eligible for full duty exemption under Notification No. 6/03-CE dated 01/3/03 and its successor exemption notifications - Held Yes - AT

  3. Exemption Notification No.108/95-CE dated 28.08.1995 - goods not supplied directly to UNICEF but were supplied to project assisted and Financed by UNICEF - benefit of...

  4. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

  5. Insertion of Explanation in the notification no. 16/97 CE - Whether Retrospective of Prospective - Whether Clarificatory or declaratory - held as prospective in nature - HC

  6. Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer...

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  8. Classification - manufacture of Potato wafers – the goods, in question, are snacks (Namkeens), the same are covered by Notification No. 4/97-C.E. - exemption allowed - AT

  9. Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1) - Notification as amended

  10. Benefits under exemption Notification No. 41/2007-ST dated 16.10.2007 - Terminal handling charges - eligible for refund - refund once paid is not to be recovered - AT

 

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