Home Highlights December 2014 Year 2014 This

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1. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

2. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

3. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...

4. SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.

5. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

6. Classification of goods - fragrances (Perfumery compound) - The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not...

7. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

8. Manufacture - marketability - process of cold-rolling of stainless steel patta/pattis - whether cold-rolled pattas are distinct marketable commodities - held yes - SC

9. Exemption u/s 11 - claim of set off of brought forward expenses and carry forward of current year expenditure incurred in excess of its income for setting off against...

10. Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to...

11. SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original...

12. SSI exemption - exemption for own products, manufactured by SSI units, cannot be denied on the ground that the said unit undertaken manufacture and clearance of branded...

13. Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

14. SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption...

15. SSI Exemption - manufacturing of printed/branded goods having the name of other brand owner - PP caps - exemption allowed - AT