Benefit of exemption from excise duty - As long as the customers ...

Gold Coins Exempt from Excise Duty: Not Branded, Customers Non-Commercial, Order Against Appellants Overturned.

February 8, 2022

Case Laws Central Excise AT

Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot said to have in connection in the course of trade with the product manufacture. - As long as the goods are not sold by the customers of the appellant in the brand name which they are manufactured, the same cannot be held bearing brand name making them dutiable. Therefore, as the appellants have not manufactured branded jewellery, the exemption contained in the said notification is applicable to them and the impugned order is not legally sustainable.- AT

View Source

← Previous Next →

Benefit of exemption from excise duty - As long as the customers ...

Gold Coins Exempt from Excise Duty: Not Branded, Customers Non-Commercial, Order Against Appellants Overturned.

February 8, 2022

Case Laws Central Excise AT

You may also like:

When excise duty is exempted, there is no question of payment of additional duty - SC

Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from...

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Mineral Water Plant assembled at the site of customers – immovable – no excise duty

Use if brand nanme on Gold jewellery - distinction between brand name and house mark - In the case the medallions of gold/silver only the house mark “MMTC Logo” is...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

Job Work or not - Classification of services - rate of tax - Refining of gold from old jewellery and coins/biscuits - it is not possible to assume one of supply as...

Import of gold sovereigns - Mere declaring the value of the gold coins and reflecting the same in their Income Tax Returns would not ipso facto establish that these gold...

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and...

Quick Updates: