Classification of goods - ‘dolochar’, also known as ‘coal char’ ...

Case Laws Central Excise

January 16, 2020

Classification of goods - ‘dolochar’, also known as ‘coal char’ - dolochar arising in the course of sponge iron manufacture cannot be said to be manufactured product but is a waste item on which duty demand cannot be sustained.

View Source

← Previous Next →

Classification of goods - ‘dolochar’, also known as ‘coal char’ ...

Case Laws Central Excise

January 16, 2020

You may also like:

Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty...

Waste - Char Fines/Lumps arise as a waste during the manufacture of Sponge Iron are not excisable - AT

Classification of goods - HSN code - rate of tax - wastes - Cinder Half-burnt Coal / Char Dolachar - ESP / Bag Filter Dust generated during the process of manufacturing...

If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which...

Challenge to the Show Cause Notice - Classification of the imported coal as steam coal or as bituminous coal - the court would not encourage litigation at the stage of...

Classification of services - Even for the period w.e.f. 01/07/2012, the activity of transportation of coal from the coal face to the railway siding will continue to...

Claim of 100% set off for tax paid on the coal purchased - Merely because heat is generated in the process it cannot be a ground to hold that Noncooking coal so used was...

Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising...

Classification of services - rate of GST - coal handling and Distribution charges - The supply of coal done through a separate purchase order and the supply of Coal...

Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable...

Valuation - Business Auxiliary Service (BAS) - Sizing of coal is an incidental and ancillary process to make coal marketable and thus complete “manufacture” of coal and...

Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - classification under Chapter Heading 87.01 and not under heading 84.04...

Cenvat credit - Short received coal - Loss of weight due to removal of ash content, mud, fines occurred due to coal washing process has to be considered as arising...

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

The exemption to coking coal under S. No. 68/68A of Notification NO. 21/2002-Cus would also be available to coal "suitable" for use in admixture with other coal for...

Quick Updates: