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 2019 Year 2019 This

Concessional rate of duty - benefit of Sr. No.3 to Notification ...

Case Laws     Central Excise

May 7, 2019

Concessional rate of duty - benefit of Sr. No.3 to Notification No. 23/2003-CE - denial of benefit on the ground that when raw materials were procured from 100% EOU / SEZ units, the same amounts to “imports” for the purpose of procurement of goods - Contention of the revenue is not acceptable.

View Source

 


 

You may also like:

  1. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

  2. CENVAT Credit in respect of goods procured from 100% EOU - A perusal of invoices produced by the appellant clearly shows that the duty has not been discharged in the...

  3. 100% EOU - Concessional rate of duty - concessional Notification No. 23/2003 CE could not have been denied to the appellant only for the reason that they have not...

  4. Notification 52/2003-Cus dated 31.03.2003 governs the re-import of goods after export. Sr. No. 14 allows re-import for repair/reconditioning within 3/7 years,...

  5. Benefit of reduced rate of duty - Denial of benefit on the ground that paver blocks are different from building blocks - even if it is accepted that appellant had...

  6. 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...

  7. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

  8. 100% EOU - non-excisable words used in second proviso to Clause 6 of Notification No.22/2003-CE, dt.31.03.2003 and Proviso to Clause 3 of Notification No. 52/2003-Cus,...

  9. SSI exemption - migration from concessional rate of duty with Cenvat Credit to fill exemption - subsequent rescinding of the notification - allowing benefit of...

  10. 100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil...

  11. Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section...

  12. 100% EOU - Concessional rate of duty - In terms of Notification 52/2003, there is no provision for obtaining permission - the Appellants submission that non obtaining of...

  13. Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls...

  14. Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003 -reg.

  15. Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT...

 

Quick Updates:Latest Updates