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 December 2015 Year 2015 This

Manufacture - Steel tubular poles joining of duty paid MS pipes ...


Joining Duty-Paid Steel Pipes to Create Tubular Poles is Manufacturing, Affects Central Excise Obligations.

December 18, 2015

Case Laws     Central Excise     AT

Manufacture - Steel tubular poles joining of duty paid MS pipes of different diameters by welding and swaging - appellant's activity would amount to manufacture - AT

View Source

 


 

You may also like:

  1. Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover, the pipes were welded with the base plate to...

  2. After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct...

  3. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

  4. Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

  5. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  6. Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down...

  7. Anti-dumping duty imposed on imports of welded stainless steel pipes and tubes originating in or exported from Thailand and Vietnam to India. Duty rates ranging from NIL...

  8. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  9. Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - ...

  10. Manufacture of "pipes" and "pipe fittings" - benefit of exemption is admissible only to "pipes" and not to "pipe fittings"

  11. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

  12. Demand of duty on scrap - the scrap has arisen on account of cutting of new sheets, plates, pipes for the purpose of replacing worn out pipes and it cannot be said that...

  13. Set off of tax paid on purchase of raw materials used in the manufacture of tubular poles - Claim rejected on the reasoning that the assessee had not raised any such...

  14. Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue...

  15. Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

 

Quick Updates:Latest Updates