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 July 2016 Year 2016 This

Duty liability on samples drawn for testing within the factory ...

Case Laws     Central Excise

July 2, 2016

Duty liability on samples drawn for testing within the factory premises - drawing of samples and removal of samples are two different events and it is only the latter that requires discharge of duty liability. - AT

View Source

 


 

You may also like:

  1. Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within...

  2. Leviability of duty on samples drawn - there is not duty liability on drawal of samples to the extent that those are retained or tested within the factory of production...

  3. Seeking provisional release of seized goods imported by the petitioner - ‘proper officers’ - It is an admitted position that the said DYCC could not have carried out...

  4. Jurisdiction - power of DRI to draw samples - In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no...

  5. Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification...

  6. Samples of medicine for testing - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - AT

  7. Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

  8. The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills...

  9. Levy of excise duty - The medicaments cleared under the cover of non-returnable challans for testing and sampling purpose cannot be considered as manufactured goods as...

  10. Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before...

  11. Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in...

  12. Cenvat Credit - Retrospective amendment in Rule 16 is aimed at facilitating ‘wire drawing units’ - The sum paid by the wire drawing unit in such cases will be treated as...

  13. Duty demand on the clearance of coffee decoction for testing and destruction in the appellant's factory premises - the testing of the coffee decoction is in the...

  14. Drawing of samples for the purpose of grant of drawback - Wherever export consignments are selected for assessment or examination, the officer of Customs not below the...

  15. Denial of exemption - CESTAT has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their...

 

Quick Updates:Latest Updates