100% EOU - demand of duty on wastage/ breakage, over and above ...

EOU Faces Duty Demand on Excess Wastage; Revised Norms by Commerce Ministry Set Limits at 15.

January 19, 2022

Case Laws Customs AT

100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final products by the EOU - in view of the decisions dated 23/9/2008 and 26/11/2008 of the Commerce Ministry, in the appellant’s case the wastage norms were fixed at 15 percent as against the earlier norms of 9.09 percent. The Revenue is bound by the norms fixed by SION norms fixed by the Ministry of Commerce and therefore the benefit of the same has to accrue to the appellants. - AT

View Source

← Previous Next →

100% EOU - demand of duty on wastage/ breakage, over and above ...

EOU Faces Duty Demand on Excess Wastage; Revised Norms by Commerce Ministry Set Limits at 15.

January 19, 2022

Case Laws Customs AT

You may also like:

The appellant, a 100% Export Oriented Unit (EOU), imported 'Milled Glass Powder' for manufacturing and exporting 'Bead glass' used in 'Electron Guns'. During August 2004...

The notice pertains to the abeyance of Public Notice No. 05/2024 dated 27.05.2024, which modified wastage permissible and Standard Input Output Norms for...

The Public Notice extends the abeyance of Public Notice No. 05/2024 dated 27.05.2024, which modified wastage permissible and Standard Input Output Norms for...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

The Public Notice No. 10/2024-25 issued by the Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, introduces enabling...

DTA sale by 100% EOU - wastage in production from Imported Blocks - Challenge the limit of disposal of reject/scraps - Revenue allowed only 2% - Development Commissioner...

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...

The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was...

Demand of differential duty - In a number of other invoices though the pre-printed rate of duty is mentioned as 18%, but the same has been cancelled and modified as 15%...

The non-profit organization, sponsored by the Ministry of Commerce and registered u/s 25 of the Companies Act, was granted exemption u/s 10(23C)(iv) of the Income Tax...

The Director General of Foreign Trade, u/s 1.03 & 2.04 of Foreign Trade Policy, 2023, amended Para 4.59 of Handbook of Procedures, 2023. Wastage percentages for various...

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Quick Updates: