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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Iron ore fine being a waste emerging during the process of ...

Central Excise

January 5, 2017

Iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of the sale value of the product - AT

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  2. Emergence of the iron ore fines - unavoidable waste or by-product - reversal of cenvat credit - the provisions of Rule 6 (2) would not be applicable - AT

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  4. Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty...

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  8. Import of Zircon - Whether Zircon is “Ore“ - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD - permission granted - HC

  9. Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

  10. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

 

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