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 November 2016 Year 2016 This

De-husking - Whether the conversion of paddy into rice amounts ...

Central Excise

November 17, 2016

De-husking - Whether the conversion of paddy into rice amounts to manufacture u/s 2(f) of CE Act, 1944 - The test of manufacture has been failed as the goods are not manufactured goods - AT

View Source

 


 

You may also like:

  1. The conversion of paddy into rice/broken rice/rice bran does not amount to manufacture in terms of Section 2 (f) of Central Excise Act, 1944 and the rice/rice...

  2. The expression de-oiled paddy husk and outer covering of paddy would refer to two different commodities, and paddy husk which is outer covering of paddy, cannot be...

  3. De-husking of the paddy is covered in relation to the agricultural activity hence, the service tax is not applicable on such activity - AT

  4. Benefit of exemption from GST - Services of ‘Commission Agent' for rice millers and traders - Supply of services which pertains to selling of agricultural produce as per...

  5. Job Work - Consideration for Levy of GST - as a compensation/exchange for the same, the respondent No. 4 allows the petitioner to retain the broken rice, bran and husk...

  6. When a paddy is dehusked, it becomes paddy husk and when the rice is dehusked, it becomes rice husk - If something is included in the Schedule which is non-existent, no...

  7. Classification of goods - Input Tax Credit - waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - GST @ 5% is applicable on the supply of de-oiled Mahua cake - ITC...

  8. 100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from...

  9. Entitlement to deduction u/s 80IA/80IB - "Manufacture or production" - conversion of Paddy into Rice - the process of dehusking of Paddy into Rice with the aid of labour...

  10. Manufacture of rice bucket elevator and rice conveyor - prima facie classifiable as milling machinery under heading 8437 - AT

 

Quick Updates:Latest Updates