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 February 2017 Year 2017 This

Claiming benefit of exemption - While the said snap off cutter ...

Case Laws     Central Excise

February 21, 2017

Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil sharpener, whereas this blade cannot be considered as a pencil sharpener - benefit rightly denied - AT

View Source

 


 

You may also like:

  1. Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved...

  2. EPCG Scheme - denial of benefit on the ground that coverage under two benefits was claimed. - there is no reason that the benefit of exemption under notification no....

  3. The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to...

  4. Classification - manufacture of Potato wafers – the goods, in question, are snacks (Namkeens), the same are covered by Notification No. 4/97-C.E. - exemption allowed - AT

  5. Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

  6. Entitlement to claim exemption under Notification 10/97 dated 01.03.199 - AC system are specially designed and modified for use in specialised mobile operation theatres...

  7. Demand Duty - Mis-declaring imported goods ‘Brush Cutters’ as ‘Power Weeders’ - The Tribunal found the goods to be 'Brush Cutters' not 'Power Weeders' based on...

  8. Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -...

  9. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

  10. Taxability of capital gain arising on sale of shares under the treaty provisions - AO and DRP have rejected assessee’s claim by holding that assessee being a mere paper...

  11. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

  12. Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere...

  13. New utility introduced to standardize Voyage Call Number (VCN) format for NLP and non-NLP ports. VCN format: 4 digits port code, 4 digits year, 2 digits month, 4 digits...

  14. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

  15. Benefit of Notification 28/97 dt. 1.4.97 under EPCG scheme - Board has categorically clarified that industries are eligible to import consumer items including...

 

Quick Updates:Latest Updates