Clandestine clearance of goods – quality control test in respect ...

Cement Concrete Poles Not Subject to Duty if Destroyed Before Passing Quality Control Tests.

December 31, 2013

Case Laws Central Excise AT

Clandestine clearance of goods – quality control test in respect of cement concrete Poles, being a mandatory requirement before the goods produced could be considered as fully manufactured are not required to discharge duty liability when such cement concrete Poles get destroyed. - AT

View Source

← Previous Next →

Clandestine clearance of goods – quality control test in respect ...

Cement Concrete Poles Not Subject to Duty if Destroyed Before Passing Quality Control Tests.

December 31, 2013

Case Laws Central Excise AT

You may also like:

CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs...

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the...

Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the...

The Public Notice issued by the Principal Commissioner of Customs (General) introduces the CRCL Module for the electronic forwarding of samples to Central Revenues...

Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then...

Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within...

Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being...

Demand of duty - manufacturing of cement - whether the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty...

Cenvat credit of the duty paid on cement as capital goods - cement used for installation and erection or plant and machinery - appellants are eligible for credit of...

Classification of services - rate of GST - services provided to Nagar Nigam (Local Authority) - services of electrical, lighting, earthing, fixation of junction boxes,...

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

Levy of duty on quality control samples - preserved samples - control samples retained in factory is not liable to duty if proper account is maintained. - AT

Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The...

Quick Updates: