The process of transferring/converting the bulk packs of soda ...

Repackaging Soda Ash into Retail Sizes is "Manufacture" u/s 2(f) of Central Excise Act, 1944; Excise Duty Applies.

September 9, 2013

Case Laws Central Excise AT

The process of transferring/converting the bulk packs of soda ash in bags of 75/50 kg into smaller/retail packs of 500 gms/1 kg and affixing with the brand name of M/s. Tata Chemicals would result into “manufacture” within the meaning of Section 2(f) of Central Excise Act, 1944 and leviable to duty - AT

View Source

← Previous Next →

The process of transferring/converting the bulk packs of soda ...

Repackaging Soda Ash into Retail Sizes is "Manufacture" u/s 2(f) of Central Excise Act, 1944; Excise Duty Applies.

September 9, 2013

Case Laws Central Excise AT

You may also like:

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...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Valuation - Business Auxiliary Service (BAS) - Sizing of coal is an incidental and ancillary process to make coal marketable and thus complete “manufacture” of coal and...

The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

Manufacture - Fly Ash - Whether 'fly ash' as formed during the production of electricity is a product, which falls within the meaning of manufacture as defined under...

Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

Rate of duty of excise increased from 10% to 12% and 1% to 2%

Reversal of Cenvat credit to be made – Capital goods used for manufacturing Briquette which is further utilised for the manufacturing of final product soda ash - stay granted - AT

Shearing and back-coating is not amounting to manufacture in Central Excise - SC

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...

Quick Updates: