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 May 2021 Year 2021 This

Area based exemption - benefits under the Northeast Industrial ...

Central Excise

May 4, 2021

Area based exemption - benefits under the Northeast Industrial Policy - As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. - HC

View Source

 


 

You may also like:

  1. Benefit of area based exemption - Industrial Oxygen, Liquid Nitrogen and Nitrogen Gas are ‘Industrial Gases’ based on atmospheric fraction - the industrial gases are...

  2. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

  3. Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

  4. Benefit of N/N. 50/2003 - area based exemption - the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will...

  5. Constitutional validity of amendment in the Area Based exemption - Denial of benefit of exemption - exclusion of a particular khasra in the Excise Notification - It is...

  6. Biometric-based Aadhaar authentication u/r 8(4A) mandated for the State of Puducherry - Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December,...

  7. Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate...

  8. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned...

  9. Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when...

  10. Area Based Exemption - The provisions of the notification do not place a bar or restriction on any addition/modification in the plant or machinery or on the production...

  11. Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -...

  12. Exemption under Notification No. 56/2002-CE dated 14/11/02 - Renumbering of khasra numbers - area based exemption - assessee, for none of his fault, should not be...

  13. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

  14. Amendment in Export Policy of items under HS Codes 27101241, 27101242, 27101243, 27101244, 27101249, 27101941, 27101944 and 27101949 of Chapter 27 of Schedule 2 of the...

  15. Eligibility for exemption under Notification No. 50/2003-C.E. – area based exemption - merely because of inadvertent clerical error regarding Notification No. in the...

 

Quick Updates:Latest Updates