Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
Whether roasting plain Rava/Suji constitutes ''manufacture'' was decided by applying the change-in-character, use or marketability test and HSN explanatory notes; the tribunal concluded that single or double roasting only reduces moisture and does not alter the product's character, use or marketability, so no new commodity arises. Consequently the process does not fall within the definition of manufacture under central excise law, and roasted Rava/Suji is not leviable to excise duty. The impugned order was set aside and the appeals allowed with consequential relief.
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