Daily Archives: October 25, 2015

Mining Lease holders to make contribution to District Mineral Foundation

By | October 25, 2015

MINISTRY OF COAL NOTIFICATION New Delhi, the 20th October, 2015 G.S.R. 792(E).—In exercise of the powers conferred by sub-sections (5) and (6) of Section 9B of the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the Central Government hereby makes the following rules in r/o of coal and lignite and sand for… Read More »

section 2(15) Council for Leather Exports promoting export of leather and leather products is a charitable institution

By | October 25, 2015

Facts of the case :- Main objects of assessee were to support, protect, maintain, increase and promote export leather articles and products and bye-products of leather industry .Its activities were multiple and directed towards assisting its members in extending their global reach thereby increasing their exports Issue :- Assessing Officer held that activities of assessee… Read More »

Duty payable on combined MRP where goods sold are bound together

By | October 25, 2015

Section 4A, read with section 4 of the Central Excise Act, 1944 Subject :- Valuation under Central Excise – Retail Sale Price/MRP Based Facts of the Case ;- Assessee cleared ‘face wash gel’ free with ‘Dandruff Shampoo’ bound together with a sticker label – Assessee declared combined MRP on label and paid MRP based duty… Read More »

Towers,Rotor of Wind Operated Electricity Generators are covered under exemption

By | October 25, 2015

CLARIFICATION AS TO WHETHER EXEMPTION NOTIFICATION NO.12/2012-C.E., DATED 17-3-2012 COVERS PART/COMPONENTS OF WIND OPERATED ELECTRICITY GENERATORS (WOEG) CIRCULAR NO.1008/15/2015-CX, DATED 20-10-2015 A large number of references have been received from the trade as well as the field formations to clarify whether exemption Notification No. 12/2012-Central Excise, dated 17.03.2012 covers part/components of Wind Operated Electricity Generators… Read More »