Withdrawal of exemption notification in the North Eastern Region ...

Supreme Court Allows Withdrawal of Tax Exemption for Pan Masala and Tobacco in North Eastern Region.

April 24, 2015

Case Laws Central Excise SC

Withdrawal of exemption notification in the North Eastern Region from goods under Chapter 21.06 (Pan Masala) and Chapter 24 (tobacco and tobacco substitutes), including cigarettes chewing tobacco etc. - Principle of promissory estoppel not applicable in the present case - SC

View Source

← Previous Next →

Withdrawal of exemption notification in the North Eastern Region ...

Supreme Court Allows Withdrawal of Tax Exemption for Pan Masala and Tobacco in North Eastern Region.

April 24, 2015

Case Laws Central Excise SC

You may also like:

Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...

Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of...

Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption...

Deduction u/s 80I - Zarda Yukta Pan Masala - Once tobacco is mixed, even in a small quantity, the Pan Masala becomes a tobacco preparation, which is a separate and...

Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units for residual period in States of North Eastern region and Himalayan states

The High Court addressed the issue of deduction u/s 80-IC (2) (a) for a company manufacturing Pan Masala. The company's product was considered excluded for deduction due...

FSSA - Restriction / Prohibition on the manufacture, storage, distribution or sale of Gutka, Pan Masala, flavoured/scented tobacco, Kharra and similar products - the...

Restriction on import of goods / Insecticides other than designated port - Isolated events of illegal imports cannot justify shutting out the entire Eastern and...

Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

Refund claim - manufacture and export of pan masala and pan masala containing tobacco - The fact that there was no provision for grant of rebate of excise duty on export...

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No....

Zarda Yukta Pan Masala is not a tobacco preparation under Item 2 of Schedule XI - deductions under Section 32AB and 80I disallowed - HC

Doctrine of Promissory Estoppel - Area Based Exemption - North-Eastern region - the doctrine of legitimate expectation cannot be claimed as a right in itself, but can be...

Court directs competent customs authority to consider petitioners' claim for waiver of export obligation and duty-saved amount for import of bamboo processing machines...

Quick Updates: