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 June 2019 Year 2019 This

An item is required to be assessed in the form the same is ...


Items Assessed on Condition at Factory, Not Future Use, Unless Entry Requirements Specify Otherwise.

June 12, 2019

Case Laws     Central Excise     AT

An item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is the requirement of entry.

View Source

 


 

You may also like:

  1. New Promotion Benefits in relation to Export specified items of to Specified Countries.

  2. The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of...

  3. Rate of GST - promotion of villa projects for the villa buyers - The applicant is liable to pay GST at the rate of 1.5% in respect of the services of construction of...

  4. GST Council recommends GST rates reduction on several goods & for specified handicraft items

  5. The Ministry of Finance amended notification No. 57/2017-Customs through powers under Section 25(1) of the Customs Act, 1962, modifying Basic Customs Duty (BCD) rates on...

  6. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

  7. Imports by FAO for specified projects exempted from duty of customs subject to conditions.

  8. CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the...

  9. The Public Notice No. 52/2023 issued by the DGFT introduces a procedure for General Authorization for Export of Telecommunication items (GAET) under SCOMET Category 8A5...

  10. The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

  11. Heavy expenditure incurred on brand promotion - Making of an entry or absence of an entry does not determine the allowability or otherwise of the item of expenditure and...

  12. Classification of imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of...

  13. Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

  14. Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally...

  15. Adjudication of Advance Bill of Entry - Commissioner can assessed the Advance Bill of Entry as prayed by the assesse in accordance with law - AT

 

Quick Updates:Latest Updates