100% EOU - Valuation - The whole proceedings for demanding ...

Adjudicating Authority Sets Aside Illegal Duty Demand on EOU Over Copper and Brass Valuation Discrepancies.

March 16, 2017

Case Laws Central Excise AT

100% EOU - Valuation - The whole proceedings for demanding differential duty was solely on the ground that LME price of copper ingot as well as tariff value for import of brass scrap which were much higher and accordingly, the transaction value is held to be not correct - demand is not legal, set aside - AT

View Source

← Previous Next →

100% EOU - Valuation - The whole proceedings for demanding ...

Adjudicating Authority Sets Aside Illegal Duty Demand on EOU Over Copper and Brass Valuation Discrepancies.

March 16, 2017

Case Laws Central Excise AT

You may also like:

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation...

Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

Classification - Brass granules - If copper predominates by weight, the brass granules has to be treated as copper granules - AT

Demand of duty - cross examination - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection - AT

Eligibility of CENVAT credit on various input services, write-off of obsolete items, rental charges for EOU, credit taken without documents, and the applicability of...

The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case,...

CESTAT ruled that sale of capital goods within a 100% EOU to an overseas buyer without physical removal does not constitute deemed debonding requiring customs duty...

100% EOU - diversion of imported/indigenous goods procured duty free - The learned adjudicating authority has not examined the fact whether the respondent have achieved...

Quick Updates: