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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Manufacture - The assembly of a system from various equipments ...

Central Excise

November 12, 2016

Manufacture - The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not, however, render such turnkey projects to be manufactured unless the product that emerges is classifiable under one of the specific headings of the tariff - AT

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  2. Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board...

  3. Assembly of CNG Kit - whether the very act of collecting various components and fitting them into a box for installation in the CNG would amount to manufacture - Held no - AT

  4. Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.

  5. Turnkey Projects - Composite Contracts - Consulting Engineering Services - the matter was within the knowledge of the department - extended period of limitation not invokable - AT

  6. Import of Equipment - Transmitter Broadcasting Equipment Sub-system (Data Processing Unit with transmitting capabilities for broadcasting, software and other standard...

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  9. Manufacture - whether the activity by the applicant of bending, assembly and inspection of end formed tubes amount to manufacturing within the meaning of the Central...

  10. Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

 

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