Home Highlights August 2018 Year 2018 This

You may also like:

1. 100% EOU - levy of excise duty - there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty

2. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

3. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

4. Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by...

5. 100% EOU - amount of the counter-veiling duty payable at the time of de-bonding 100% EOU can be paid from the accumulated Cenvat credit by an EOU Unit or not - It is...

6. 100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

7. 100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28...

8. 100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing...

9. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

10. 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...

11. 100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is...

12. 100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the...

13. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

14. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

15. Nature of duty paid by the 100% EOU - when the statute itself provides that what is being paid by a 100% EOU is excise duty, the question of denial of benefit of...