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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

The activity of packing refined edible oil received in tankers ...

Central Excise

October 18, 2016

The activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of Central Excise Tariff Act, 1985 - AT

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  1. Manufacture - the activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of...

  2. Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable...

  3. Ban on export of edible oil in branded consumer packs. - Notification

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  5. Export Policy of Edible Oils-Removal of prohibition on export of all varieties of Edible Oils, except Mustard Oil, till further orders - regarding - Notification

  6. Manufacture activity or not - It cannot be said that filling of liquid ammonia from tanker into smaller cylinders does not amount to repacking of gas from bulk packing...

  7. Disallowance of depreciation on Edible Oil Brand - NIL value at the time of merger - Assessee can transfer a unit or a division of an undertaking or a business activity...

  8. Conditions on import of Refined Palm Oil - Trade Notice

  9. Activity of repacking from bulk to retail pack of refined edible oil - Claim of Exemption - When the Notification itself gives two options, the choice of the appellant...

  10. Packing activity - first time packing - chemicals brought in tankers can never be termed as brought in bulk packs. - the activity undertaken by the assessee in filling...

 

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