Daily Archives: October 25, 2015

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

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 »

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

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 »

Calcined China Clay is to be classifiable under Heading Kaolin clays

Section 2, read with First Schedule of the Central Excise Tariff Act, 1985 – Classification – Calcined China Clay  Facts of the case : Assessee was a manufacturer of Calcined China Clay, which is also known as Kaolin Clay . Assessee claimed classification thereof under Heading 2505.10 viz. “Kaolin and other kaolinic clays, whether or… Read More »