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 May 2017 Year 2017 This

Mere a prescription of Chapter Note in the tariff will not ...

Case Laws     Central Excise

May 22, 2017

Mere a prescription of Chapter Note in the tariff will not create the duty liability on the waste and scrap of metal goods arisen during the course of repair and maintenance of plant and machinery - AT

View Source

 


 

You may also like:

  1. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

  2. Misdeclaration of goods – The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes...

  3. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

  4. Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

  5. Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General...

  6. Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff....

  7. Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and...

  8. This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap...

  9. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

  10. Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

  11. Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is...

  12. The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

  13. Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is...

  14. Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to...

  15. This notification amends the Central Goods and Services Tax Act, 2017 to mandate tax deduction at source (TDS) compliance for supply of metal scrap between registered...

 

Quick Updates:Latest Updates