Concessional rate of duty on Cement - installed capacity - ...

Supreme Court mandates CESTAT to assess evidence on concessional duty for cement based on installed capacity.

August 6, 2015

Case Laws Central Excise SC

Concessional rate of duty on Cement - installed capacity - CESTAT should have considered the material placed by the Revenue and only then come to a conclusion as to whether the certificate issued by Commissioner of Industries should be acted upon or not - SC

View Source

← Previous Next →

Concessional rate of duty on Cement - installed capacity - ...

Supreme Court mandates CESTAT to assess evidence on concessional duty for cement based on installed capacity.

August 6, 2015

Case Laws Central Excise SC

You may also like:

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

HC reversed CESTAT's ruling on concessional duty benefits for cement imports. Importer violated notification conditions by purchasing cement through high-sea trade from...

Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in...

TP Adjustment - main grievance is the non-granting of the adjustment with regard to underutilized capacity - The settled law is that adjustment on account of capacity...

The Directors of the assessee Company are responsible for the affairs of the assessee Company and once they have admitted that the installed capacity of the current and...

The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit...

The Securities and Exchange Board of India (SEBI) issued revised guidelines for capacity planning and real-time performance monitoring framework for Market...

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

MRP based duty or Duty based on Tariff Rate - ordinary Portland cement - export to Nepal - the duty shall be determined as in the case of goods cleared in other than...

Disallowance of additional depreciation - the fact remains as per this proviso the assessee is only required to acquire and install the machines, which in this case has...

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...

The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

HC held that concessional CVD rate under Notification No.4/2006-CE was incorrectly granted. The importer violated key conditions by: (1) purchasing through high-sea sale...

Quick Updates: