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 2020 Year 2020 This

SSI Exemption - supplies made to merchant exporters against Form ...

Central Excise

November 13, 2020

SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case, procedural infraction, if any, cannot to be a ground to deny of substantive benefit of SSI exemption to the appellant. - AT

View Source

 


 

You may also like:

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

  2. Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Trade Notice

  3. Rebate claim – rejection of claim for non-endorsement of the name of the merchant exporter in the CT-I Certificate - substantive benefit cannot be denied for procedural...

  4. SSI Exemption – clearance of goods without obtaining central excise registration number and non maintenance of statutory records - penalty for procedural lapse - stay granted - AT

  5. Import of Comoros Cloves - origin was not certified by the exporter from the exporting country - the benefit of exemption cannot be denied only for the procedural...

  6. Standard Operating Procedure (SOP) to be followed by exporters - In case, any refund remains pending for more than one month, the exporter may register his grievance

  7. Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter...

  8. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

  9. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

  10. Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

 

Quick Updates:Latest Updates