Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
Whether refilling/bottling gas into customer-supplied cylinders constitutes "manufacture" for excise: the tribunal analyzed the chapter-note deeming provision that broadens "manufacture" to include activities altering goods' delivery form without changing characteristics, concluding such deeming aims to tax autonomous, independent activities carried out within the factory; however, on the facts the act of filling into customer containers was held akin to providing transport/removal occurring after production and not a taxable manufacture. Consequence: the excise demand was without authority and the appeal was allowed. - CESTAT
Whether refilling/bottling gas into customer-supplied cylinders constitutes "manufacture" for excise: the tribunal analyzed the chapter-note deeming provision that broadens "manufacture" to include activities altering goods' delivery form without changing characteristics, concluding such deeming aims to tax autonomous, independent activities carried out within the factory; however, on the facts the act of filling into customer containers was held akin to providing transport/removal occurring after production and not a taxable manufacture. Consequence: the excise demand was without authority and the appeal was allowed. - CESTAT
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