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 March 2020 Year 2020 This

100% EOU - allegation that they were doing job work in violation ...

Central Excise

March 9, 2020

100% EOU - allegation that they were doing job work in violation of Exim policy - quantum of sale made to DTA unit - debonding - Undisputedly, in the present case, the transaction between UFAC and TISCO satisfies all the three conditions. The goods are produced and manufactured by UFAC, an 100% export-oriented unit; they are manufactured wholly from the raw materials produced or manufactured in India and, thirdly, they have been allowed to be sold in India in accordance with the provisions of paragraph 9.9(b) of the EXIM Policy. - SC

View Source

 


 

You may also like:

  1. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

  2. 100% EOU - Since it is an admitted fact that the respondent assessee had achieved value addition norms of about 25% and if we go by the minimum percentage of value...

  3. 100% EOU - Job work - Reversal of Drawback granted - It could not have been the intention of Legislature or the authorities concerned, to deny drawback claim merely...

  4. 100% EOU - withdrawal of permission granted for allowing job work in DTA - at the time the show cause notice was issued, the allegation was merely based on suspicion....

  5. 100% EOU - cotton waste cleared to DTA sales - cotton waste is exempted under N/N. 23/2003-C.E. without any condition. Even if the respondents have no permission for DTA...

  6. Deduction u/s 10B - Benefit to 100% EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA...

  7. 100% EOU - Duty Chargeable on DTA Clearances -The benefit of Notification No. 8/97-C.E. would be available in respect of DTA clearances made in accordance with the...

  8. 100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

  9. DTA sale by 100% EOU - once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go...

  10. 100% EOU - Clandestine removal of goods - DTA clearances -Once there is an absolute prohibition against the sale of goods manufactured by the appellant in the DTA, the...

  11. 100% EOU - DTA sales limit - In the instant case there is no allegation that export obligation has not been fulfilled and positive NFE was not achieved. A close look at...

  12. 100% EOU - Clandestine manufacture and clearance of goods - DTA Clearances - The so called job workers in their statements clearly stated that they did not carry out any...

  13. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

  14. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

  15. 100% EOU - there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and...

 

Quick Updates:Latest Updates