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 August 2018 Year 2018 This

100% EOU - failure to fulfill the export conditions - the ...


Appellant's Export Failure: CDs/CD-Rs and Stampers Treated as Distinct Goods, Contradicting Previous Claims and Legal Requirements.

August 7, 2018

Case Laws     Central Excise     AT

100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar goods is contrary to their own stand and on the fact - the nature of goods i.e. stamper and the CD/ CD-R are clearly distinct.

View Source

 


 

You may also like:

  1. The stampers used for manufacture of CDs are capital goods falling under Chapter 85 - benefit of exemption under N/N. 67/95-CE dated 16/03/1995 available even if CDs are...

  2. Diamond of mixed origin - Prohibited item or not - The fact of KPC Certificates which holds that the goods were KPCC Compliant and the aforesaid documents unequivocally...

  3. The NCLAT held that the claims of all eight EPFOs (Employees' Provident Fund Organizations) u/ss 7A, 7Q, and 14B of the EPF Act must be treated equally. The entire...

  4. Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

  5. CIR process - Non filing of FIR and action against offenders steeling goods, machineries and equipments, etc. of the CD - this Bench is conferred with power to direct...

  6. The NCLAT upheld the dismissal of a Section 7 petition filed by the appellant against the corporate debtor (CD), finding it was initiated with malicious intent. The...

  7. HC quashed FIR against corporate debtor (CD) in view of Section 32A of IBC granting immunity from prosecution after approval of resolution plan. HC held once resolution...

  8. NCLAT dismissed appeals regarding disputed machinery ownership in insolvency proceedings. The Corporate Debtor (CD) had previously hypothecated the machinery to...

  9. The NCLAT held that the Wockhardt Cephalosporin Facility, situated in an area of 13,000 sq. ft. within the larger property, is part of the liquidation estate of the CD....

  10. Appellant, as purchaser of asset, not liable for past electricity dues of Corporate Debtor (CD). New electricity connection obtainable on payment of statutory dues,...

  11. Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational...

  12. Initiation of CIRP - NCLT admitted the application - pre-existence of debt and dispute or not - There was clear contract between ‘CD’ and ‘OC’ as well as ‘CD’ and...

  13. The circular allows mutual funds greater flexibility to participate in credit default swaps (CDS), enabling them to buy and sell CDS with adequate risk management....

  14. Deduction u/s 10B - ready to print books exported by the appellant in the form of a CD or e-mail are customised electronic data eligible for claiming benefit of deduction - AT

  15. CIRP - Liquidation proeedings - fraudulent transactions - The self–contained IBC in Sec.35(2) empowers the liquidator to take possession (custody) and control of all...

 

Quick Updates:Latest Updates