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 2018 Year 2018 This

Benefit of exemption - actual user condition - the naphtha ...


Manufacturer Liable for Duty Due to Non-Compliance with Actual User Condition for Naphtha Used in Fertilizer Production.

February 23, 2018

Case Laws     Central Excise     HC

Benefit of exemption - actual user condition - the naphtha supplied against competitive bidding was not entirely consumed for the manufacture of fertilizers by the RCF - for such failure, the manufacturer, where the goods were intended to be used is required to pay differential duty. - HC

View Source

 


 

You may also like:

  1. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  2. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  3. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

  4. Benefit of Exemption - aircraft - Actual user Conditions - To be used for providing non-scheduled (passenger) service (aircraft used for private purposes) -...

  5. Trading House - license for import of Maize in concessional rate of duty - allegation of breach of the ‘actual user’ condition in the licences by the petitioner -...

  6. Exemption from duty liability – Actual user condition - import of cone type stone crusher - use in construction of roads - the end-use condition relating to the goods...

  7. TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

  8. Recovery of customs duty forgone with Interest - actual use condition - by not putting into use the imported Rig Deepsea Treasure for petroleum operation/exploration at...

  9. This circular clarifies the applicability of concessional duty under Import of Goods at Concessional Rate of Duty (IGCR) Rules, 2022 in certain instances. It addresses...

  10. Violation of import condition - actual user condition - by obtaining Licences by way of misrepresentation of the status being that of a manufacturer and not complying...

  11. Exemption from duty of Central Excise - captive consumption - ‘naphtha’ - ‘Bombay High gas oil’ - BHGO and naphtha used in the generation of electricity, which in turn...

  12. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

  13. Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use...

  14. The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit...

  15. National Rifle Association of India (appellant) imported arms and ammunition under exemption Notification No. 146/94-Cus for national/international competitions. Goods...

 

Quick Updates:Latest Updates