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 2018 Year 2018 This

SSI Exemption - valuation - the clearances to merchant ...

Central Excise

November 22, 2018

SSI Exemption - valuation - the clearances to merchant exporters, which itself is not disputed, is to be excluded from the computation of total clearances

View Source

 


 

You may also like:

  1. SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT

  2. SSI Exemption - inclusion of value of clearances of the exempted goods in their total turnover - demand is barred by period of limitation.

  3. SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the...

  4. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

  5. Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all...

  6. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

  7. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

  8. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

  9. SSI exemption - Goods cleared to merchant exporter and domestic consumption - Where proof of export was furnished within 6 months, the clearances made for export were...

  10. SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

 

Quick Updates:Latest Updates