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    December 28, 2011   Case LawsCentral Excise
    Programmable Logic Controllers Classified as Process Control Equipment Under Heading 90.32 After Debate on Proper Classification.
    December 28, 2011   Case LawsCentral Excise
    Education Cess Not Applicable on Paper Cess Imposed by Ministry of Industry Under IDR Act, 1951.
    December 26, 2011   Case LawsCentral Excise
    Excise Valuation of Physician Samples: Transaction Value Determined u/s 4(1)(a) Instead of MRP Basis.
    December 26, 2011   Case LawsCentral Excise
    Agent-Filed Declarations Valid for Area-Based Exemption Under Notification No. 50/03-CE in Central Excise Context.
    December 23, 2011   Case LawsCentral Excise
    Premature Property Attachment Notices Issued u/s 142(1)(C)(ii) of Customs Act, 1962 Amid Central Excise Dispute.
    December 23, 2011   Case LawsCentral Excise
    No Interest on Unutilized CENVAT Credit Misuse, Adjudicating Authority Rules-No Liability for Wrong Availment.
    December 23, 2011   Case LawsCentral Excise
    Rebate Claims on Pan Masala Exports Admissible u/r 18 of Central Excise Rules, 2002, Despite Department's Objection.
    December 23, 2011   Case LawsCentral Excise
    Manufacturer's Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.
    December 23, 2011   Case LawsCentral Excise
    Windshield wiper motors classified under Heading 85.12; also categorized under sub-heading 8543.90 as unspecified goods.
    December 23, 2011   Case LawsCentral Excise
    Court Rules No Evidence of Clandestine Molasses Production and Removal; Transport Permits Issued to Distillery.
    December 18, 2011   Case LawsCentral Excise
    100% Export Oriented Units remain eligible for exemption benefits even when using imported wax, classified as a consumable.
    December 18, 2011   Case LawsCentral Excise
    "All Kinds of Food Mixes" Under Notification No. 3/2006-C.E. Excludes Food Supplements from Tax Exemption.
    December 18, 2011   Case LawsCentral Excise
    Court Rules Duty Payment Required for Removal of Waste Glass Bottles in Aerated Water Packaging Process.
    December 18, 2011   Case LawsCentral Excise
    Property Attachment for Tax Arrears Stays Despite Temporary Recovery Halt; Ownership and Tax Liability Disputes Ongoing.
    December 18, 2011   Case LawsCentral Excise
    Rebate on Duty-Free Imports Confirmed Retroactively per Section 93 of Finance Act 2009; Refunds Allowed on Exports.
    December 18, 2011   Case LawsCentral Excise
    Exemption in Notification 108/95 doesn't cover JBIC projects; demands after one year and penalties u/s 11AC unsustainable.
    December 17, 2011   Case LawsCentral Excise
    CENVAT Credit Cannot Be Denied for Delayed Claim by Appellants, Entitlement Upheld.
    December 17, 2011   Case LawsCentral Excise
    Cenvat Credit on Capital Goods Remains Valid After Surrendering Central Excise Registration, No Lapse Mandated by Law.
    December 17, 2011   Case LawsCentral Excise
    Quarterly or Annual Refund Claims for 100% EOUs u/r 5 of Cenvat Credit Rules to Simplify Process.
    December 17, 2011   Case LawsCentral Excise
    Revenue Department Can't Contest EOU's DTA Sales Approval; Deemed Exports Count Toward Sale Limits Per Development Commissioner.
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    Highlights
    All› Central Excise › Central Excise - 2011
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    December 28, 2011   Case Laws Central Excise
    Programmable Logic Controllers Classified as Process Control Equipment Under Heading 90.32 After Debate on Proper Classification.
    December 28, 2011   Case Laws Central Excise
    Education Cess Not Applicable on Paper Cess Imposed by Ministry of Industry Under IDR Act, 1951.
    December 26, 2011   Case Laws Central Excise
    Excise Valuation of Physician Samples: Transaction Value Determined u/s 4(1)(a) Instead of MRP Basis.
    December 26, 2011   Case Laws Central Excise
    Agent-Filed Declarations Valid for Area-Based Exemption Under Notification No. 50/03-CE in Central Excise Context.
    December 23, 2011   Case Laws Central Excise
    Premature Property Attachment Notices Issued u/s 142(1)(C)(ii) of Customs Act, 1962 Amid Central Excise Dispute.
    December 23, 2011   Case Laws Central Excise
    No Interest on Unutilized CENVAT Credit Misuse, Adjudicating Authority Rules-No Liability for Wrong Availment.
    December 23, 2011   Case Laws Central Excise
    Rebate Claims on Pan Masala Exports Admissible u/r 18 of Central Excise Rules, 2002, Despite Department's Objection.
    December 23, 2011   Case Laws Central Excise
    Manufacturer's Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.
    December 23, 2011   Case Laws Central Excise
    Windshield wiper motors classified under Heading 85.12; also categorized under sub-heading 8543.90 as unspecified goods.
    December 23, 2011   Case Laws Central Excise
    Court Rules No Evidence of Clandestine Molasses Production and Removal; Transport Permits Issued to Distillery.
    December 18, 2011   Case Laws Central Excise
    100% Export Oriented Units remain eligible for exemption benefits even when using imported wax, classified as a consumable.
    December 18, 2011   Case Laws Central Excise
    "All Kinds of Food Mixes" Under Notification No. 3/2006-C.E. Excludes Food Supplements from Tax Exemption.
    December 18, 2011   Case Laws Central Excise
    Court Rules Duty Payment Required for Removal of Waste Glass Bottles in Aerated Water Packaging Process.
    December 18, 2011   Case Laws Central Excise
    Property Attachment for Tax Arrears Stays Despite Temporary Recovery Halt; Ownership and Tax Liability Disputes Ongoing.
    December 18, 2011   Case Laws Central Excise
    Rebate on Duty-Free Imports Confirmed Retroactively per Section 93 of Finance Act 2009; Refunds Allowed on Exports.
    December 18, 2011   Case Laws Central Excise
    Exemption in Notification 108/95 doesn't cover JBIC projects; demands after one year and penalties u/s 11AC unsustainable.
    December 17, 2011   Case Laws Central Excise
    CENVAT Credit Cannot Be Denied for Delayed Claim by Appellants, Entitlement Upheld.
    December 17, 2011   Case Laws Central Excise
    Cenvat Credit on Capital Goods Remains Valid After Surrendering Central Excise Registration, No Lapse Mandated by Law.
    December 17, 2011   Case Laws Central Excise
    Quarterly or Annual Refund Claims for 100% EOUs u/r 5 of Cenvat Credit Rules to Simplify Process.
    December 17, 2011   Case Laws Central Excise
    Revenue Department Can't Contest EOU's DTA Sales Approval; Deemed Exports Count Toward Sale Limits Per Development Commissioner.

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      Central Excise

      Classification of wind shield wiper motor to be made under...

      Windshield wiper motors classified under Heading 85.12; also categorized under sub-heading 8543.90 as unspecified goods.

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      Central ExciseDecember 23, 2011Case LawsAT
      Classification of wind shield wiper motor to be made under Heading 85.12 as parts of windscreen wiper and under Chapter sub-heading 8543.90 as goods not elsewhere specified respectively.... - AT
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