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 January 2017 Year 2017 This

Levy of additional duty first time - Once the levy is not there ...

Central Excise

January 9, 2017

Levy of additional duty first time - Once the levy is not there at the time when the goods are manufactured or produced in India, it cannot be collected at the stage of removal of the said goods - AT

View Source

 


 

You may also like:

  1. Levy of Countervailing Duty – Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection...

  2. Levy of Additional duty of excise - clearance of pre-budget stock after 10.07.2014 - Once the levy is not there at the time when the goods are manufactured or produced,...

  3. Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not...

  4. Levy of CVD on imports - As the additional duty is to counterbalance and to safeguard the interests of the manufactures in India, if the manufactures in India are not...

  5. Refund claim - compounded levy scheme - abatement in case of non-production of goods - no duty can be demanded when goods are not produced - refund allowed - AT

  6. Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

  7. Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

  8. Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed...

  9. Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest...

  10. CENVAT credit of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre deposit waived - AT

 

Quick Updates:Latest Updates