Home Highlights March 2014 Year 2014 This

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1. Extension of the warehousing period - 100% EOU - the warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license u/s...

2. Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by...

3. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

4. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

5. Demand of interest on duty paid on DTA clearances of warehoused goods - 100% EOU - clearances of the goods have been done clearly within the permitted period of three...

6. 100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

7. CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

8. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

9. Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

10. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

11. 100% EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - if an exemption was available on complying with certain...

12. Clearance of goods under India’s Trade Agreements without original Certificate of Origin - Circular

13. Levy of 4% SAD on clearance of goods from 100% EOU to sister concern in DTA - inter unit clearance from EOU to DTA are not exempted from payment of sales tax by the...

14. Conversion of DTA unit into 100% EOU - reversal fo Cenvat Credit attributable to the capital goods and inputs transferred to their 100% EOU within the factory premises...

15. 100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect...