RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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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