Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Improper GST Notice Service Through Portal Only...     TaxTMI    Power Finance Corporation's Ten Year Zero Coupon...     TaxTMI    Assessment Orders Invalidated Under Section 153A...     TaxTMI    Reassessment Under Section 147 Quashed: Reopening...     TaxTMI    Customs Commissionerate Announces Electronic Refund...     TaxTMI    Incomplete Job Work Challans Justify GST Penalty...     TaxTMI    Fruit Juice-Based Drinks Correctly Classified Under...     TaxTMI    Improper Service of GST Demand Notice on Portal...     TaxTMI    GST Authority's Order Quashed for Failing to...     TaxTMI    Extension of Customs Duty and Agriculture...     TaxTMI    Government Amends Customs Notifications Setting 5%...     TaxTMI    GST Proceedings Quashed: Section 73 Show Cause...     TaxTMI    Goods Must Be Released When Seizure Period Expires...     TaxTMI    Title: Royalty Payment Withholding Conditional;...     TaxTMI    Solar Power Generation to Grid Constitutes "Supply"...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Ship breaking activity - When excise duty is exempted, there is ...


No Additional Duty Required When Excise Duty is Exempted in Ship Breaking Activities: Key Customs Case Law Principle.

July 22, 2019

Case Laws     Customs     SC

Ship breaking activity - When excise duty is exempted, there is no question of payment of additional duty.

View Source

 

← Previous Next →

 

You may also like:

  1. When excise duty is exempted, there is no question of payment of additional duty - SC

  2. This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

  3. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  4. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

  5. Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

  6. Ship breaking activity - The raw materials which were inputs arising out of ship breaking material were cleared at the nil rate of duty and hence the benefit of...

  7. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

  8. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

  9. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  10. CENVAT Credit - It is clear that Fuel and Oils are by-product that are inevitably required to be removed from the ship in the course of commencing the activity of...

  11. Provisional release of seized ship - Import of ship for breaking and its parts - Pending further investigation and adjudication continued seizure of the ship would...

  12. The dispute pertained to the excise duty payable on certain goods, with the petitioner and the excise department adopting different classifications. The key issues were...

  13. Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the...

  14. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

  15. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Guidance Sought for GST Audit and Assessment Process to Supreme Court,...
F: Clarification on GST return filing for resold auction items under Sect...
F: Client Seeks GST Advice on E-Book Sales via Google Play Books; Payment...
F: Restaurant Company Can Register Masala Trading as Separate Business fo...
F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...
F: User Receives Goods with Wrong Invoice and E-Way Bill; Experts Advise ...
F: Exploring Condonation of Delay in GST Appeals: Importance of Strong Ju...
H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...
H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...
A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...
A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...
A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...
A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...
A: Empowering women in global trade boosts economic growth and gender equ...
A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...
A: Anti-dumping duties protect domestic industries from unfair foreign co...
A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...
A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...
A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...
A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...
A: Understanding India's Letter of Credit System: Key Frameworks and Regu...
A: Mastering Letters of Credit in International Trade: Key Practices for ...
A: Understanding Letters of Credit: Key Parties, Types, and Importance in...
H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...
H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...
H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...
H: Improper GST Notice Service Through Portal Only Violates Natural Justi...
H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...
H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...
H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...