Levy of central excise duty - activities of assembling the ...

Assembling Audio Cassette Components Not Subject to Excise Duty; No New Product Created Per Manufacturing Conditions.

November 17, 2016

Case Laws Central Excise AT

Levy of central excise duty - activities of assembling the various components of audio cassettes into C-0 cassettes on job charges - there is no new product emerging satisfying the condition for manufacture - AT

View Source

← Previous Next →

Levy of central excise duty - activities of assembling the ...

Assembling Audio Cassette Components Not Subject to Excise Duty; No New Product Created Per Manufacturing Conditions.

November 17, 2016

Case Laws Central Excise AT

You may also like:

Mineral Water Plant assembled at the site of customers – immovable – no excise duty

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

Recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and...

CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods...

The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile'...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Goods mis-declared to avoid duty – import of electronic components/parts - Commissioner in his order, which proved that what was, in fact, imported was complete sets of...

Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley - The subject product is not a Fire fighting vehicle as described at Tariff...

Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

CENVAT Credit - Denial of credit on the ground that supplier has paid Duty on exempt product - it is settled that even if Excise duty is not payable on the product for...

Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

The appellant manufactured and sold Draw Texturizing Machines, which were cleared in parts as it was not feasible to transport the entire machine in one truck. The...

Levy of excise duty or NCCD - Post GST era - The CGST itself contemplates levy of excise duty upon tobacco and tobacco products apart from they being taxed under the...

Quick Updates: