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 January 2017 Year 2017 This

Manufacture - process of tinting - The appellant have ...

Case Laws     Central Excise

January 10, 2017

Manufacture - process of tinting - The appellant have entertained a bona fide view that process of tinting may not be liable to excise duty in the light of long standing practice in the industry and CBEC clarification - Demand beyond the normal period of one year set aside - AT

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect...

  2. The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

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

  4. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  5. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

  6. Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is...

  7. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

  8. Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may...

  9. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  10. The Tribunal examined the maintainability of an application for initiating the Corporate Insolvency Resolution Process (CIRP) u/s 7 of the Insolvency and Bankruptcy Code...

  11. The appellants challenged the order contravening FEMA for unauthorized direct investment outside India in an overseas JV not engaged in bona fide business activity. They...

  12. Penalty u/s 271B was levied on the assessee for failure to get accounts audited despite turnover exceeding prescribed limit u/s 44AB. The Assessing Officer relied solely...

  13. Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the...

  14. CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the...

  15. Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be...

 

Quick Updates:Latest Updates