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 September 2014 Year 2014 This

Power driven pump - What is driven by the power is the parts of ...


Power-Driven Pump Components: Only Bowl Assembly Parts Are Taxed as Machine Parts Under Central Excise Laws.

September 15, 2014

Case Laws     Central Excise     HC

Power driven pump - What is driven by the power is the parts of the bowl assembly. The column and shaft assembly and discharge head assembly remains stationary and are therefore accessories and not “machine“ - HC

View Source

 


 

You may also like:

  1. Leviability of Anti Dumping Duty - import of complete goods or import of parts only - The missing parts such as Control Unit (Computer Controller), Electrical Parts...

  2. The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

  3. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  4. Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held...

  5. Manufacture - whether the bought out Pumps and own manufactured I.C. Engine put in single carton by the assessee would amount to manufacture of Power Driven Pumps - Mere...

  6. Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E....

  7. Classification of goods - rate of tax - sale of solar driven submersible pump (water pump) - The Solar driven submersible water pump comprising of Solar panel,...

  8. Classification of imported goods - imports of fuel pump unit assembly - the fuel injecting pumps are neither an accessory not the spare part of the engine of a motor...

  9. Classification - Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly , Drive king assembly...

  10. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

  11. Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT

  12. Refund of IGST - Difficulty at GSTN level - export of goods - Finding fault with the officer concerned also will not help as they are largely dependent on the network....

  13. Computation of profit u/s 80IA - The tax component is very much part of the sale of electricity from the Thermal Power Generating Stations and the mere fact that a...

  14. Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

  15. Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN...

 

Quick Updates:Latest Updates