Birla Corporation Ltd. vs Commissioner Of Central Excise on …

excise, tax. definitions-of-excise-act. User Queries. warranty. Capital goods. dumpers. limestone. Cement sortby: modvat "capital goods" WARRANTY filter: REPLACEMENT. ... and continues with the crushing of limestone boulders into gittis in the Crusher Plant; that accordingly, they had shown the crusher plant as also the Ropeway used for ...

The Excises and Salt Act, 1944

(3) The Commissioner of Excise shall not make a determination of duty for a duty period at the expiry of 5 (five) years after such tax period, unless a person wil fully neglects or commits a fraud in order to evade payment of duty, conceals or distorts any information, and any other offences under Value Added Tax and Supplementary Duty Act ...

Customs, Excise and Gold Tribunal

NJPC were manufacturing 'Ready Mix Concrete (RMC)' on which no Central Excise duty is being discharged. ... Some aggregate, cement and sand are also produced from the crushing plant set up at the site. Some natural sand is also used. The aggregate and sand are transported and stored in bins adjacent to the automatic batching plant.

A CRITICAL ANALYSIS OF THE CENTRAL EXCISE ACT, 1944

Excise duty is levied under Entry 84 of Union List. Entry 84 of the union list of seventh schedule to the constitution of India empowers CG to levy excise duty on tobacco and other goods manufactured and produced in India except: i. Alcoholic liquors for human consumption. ii. Opium, Indian hemp and other narcotic drugs and narcotics. but ...

Excise Duty | PPT

3. EXCISABLE GOODS For the liability of duty of central excise to arise,the item in question should not only be goods it should also be excisable goods . A goods become excisable if and only if it is mentioned in the Central Excise Tariff Act 1985 Goods must be movable. Duty cannot be levied on immovable property .Central excise duty cannot imposed …

Crushing Plant Design and Layout Considerations

There are three main steps in designing a good crushing plant: process design, equipment selection, and layout. The first two are dictated by production requirements and design …

The Complete Guide to Primary Crushing, Secondary …

Learn everything you need to know about primary crushing, secondary crushing, and tertiary crushing in this comprehensive guide. Discover the types of crushers used in each …

Crushing Plant Design and Layout Considerations

Crushing Plant Design and Layout Considerations Ken Boyd, Manager, Material Handling, AMEC Mining & Metals, Vancouver, BC ABSTRACT In mining operations, the layout of crushing plants and ancillary equipment and structures is a crucial factor in meeting production requirements while keeping capital and operational costs to a minimum.

Earthmoving: Retain 7.5% import duty on excavators

Industry wish list. The industry wants the current customs duty of 7.5% to be retained for equipments falling under Customs Tariff headings 84295200 and 84295900.

EXCISE DUTY ACT

Excise Duty No. 23 of 2015 E20A - 3 NO. 23 OF 2015 EXCISE DUTY ACT ARRANGEMENT OF SECTIONS PART I – PRELIMINARY Section 1. Short title. 2. Interpretation. 3. Open market value. 4. Time of supply or importation. PART II – LIABILITY FOR EXCISE DUTY 5. Imposition of excise duty. 6. Timing of liability for excise duty. 7. Good and services not ...

What is Excise Duty? | Definition,Types & Steps to Pay Excise Duty …

Taxation plays a vital role in the economy and makes a significant contribution to it. In India, the tax structure encompasses different types of taxes and duties like excise duty.To streamline the process of paying taxes and claiming returns, it is essential for individuals whose income comes under a taxable bracket to become familiar with the different types of taxes and duties.

Taxability of 'Ready Mix Concrete' & 'Concrete Mix

Para 5. A doubt has been raised as to whether concrete mix manufactured at site using large mechanical devices is a form of ready mix concrete.. Para 6. The matter has been examined and concrete mix implies the conventional method of concrete production conforming to the ISI Standard 456-1978, which is produced and used at the site of construction. It is this …

Guide to excise taxes: 5 things every business should know

Excise taxes are taxes imposed on commodities or activities, such as fuel, tobacco or wagering, and are typically reflected in the final price of such products and services. Excise …

Taxability of 'Ready Mix Concrete' & 'Concrete Mix' under Excise

Para 2: The Ready Mix Concrete plant consists of stone crushers, conveyors, vibrator screen to segregate different sizes of stone aggregates, and a sand mill to produce sand from stones. A central batching plant is also installed in which all aggregates are weighed, batched by electrical controls and limit switches. ... It may be noted that ...

Custom, Excise & Service Tax Tribunal

In the light of these decisions, it is submitted that the appellant is rightly eligible for the CENVAT Credit of the excise duty paid on various plants, machinery, equipments, appliances etc. which have gone into assembly of the plant at site. ... For example, in a sugar factory there may be a Boiler plant for generation of steam, a crusher ...

mobile crusher plant in list of central excise

Excise Duty On Crusher Plant - Mineral Mining Machinery. Excise Tariff Heading For Wet Grinder. excise tariff heading for wet grinder excise tariff heading for wet grinder stone crushing plant is a basic about central excise rebate from re rollinglist of excise tariff no grinding machine Chat Online malwa grinding mills ujjain central excise

The Complete Guide to Primary Crushing, Secondary Crushing…

Learn everything you need to know about primary crushing, secondary crushing, and tertiary crushing in this comprehensive guide. Discover the types of crushers used in each stage, their working principles, and the advantages and disadvantages of each process. Get answers to frequently asked questions and improve your understanding of the comminution …

) M/S.Rungta Mines Ltd vs Commissioner Of Central Excise, …

Therefore, in our considered opinion application of processes of crushing, grinding, screening and washing and grading of iron ore, converts it into iron ore concentrates and accordingly in view …

JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5 …

on which no central excise duty is being paid. Since the said RMC falls under Chapter Heading No.3824.20 of the Schedule to the Central Excise Tariff Act, 1985 (in short 'Tariff Act') and ... crushing plant set up at the site. Some natura1 sand is also used. The aggregate and sand are transported and stored in

) M/S.Rungta Mines Ltd vs Commissioner Of Central Excise, …

The iron ore boulders of bigger sizes are collected with the help of excavators and brought to the crusher plant. In the said crusher plant the boulders are crushed into different sizes of 5-18 mm, 10-30/40 mm and iron ore fines of 0-10 mm are also generated. ... Hence, it is clarified that the levy of excise duty is attracted only in cases ...

Customs and Excise Act

Customs and Excise Act Chapter 23:02. Published in Government Gazette Commenced on 1 July 1955 [This is the version of this document as it was from 31 December 2020 to 30 December 2021.]

Guidance Note on Accounting Treatment for Excise Duty

Accounting for Excise Duty, the Institute has revised its Accounting Standard 2, 'Valuation of Inventories', which became mandatory for the accounting periods commencing on or after 1.4.1999. It, therefore, became necessary to withdraw the option of disclosing the excise duty liability, in respect of

INPUT TAX CREDIT FOR MINING & CRUSHING OPERATION, …

One of my clients is involved in stone mining, crushing and selling of crushed stones viz. Grit, Kapchi, Stone Dust etc. He mainly use following capital assets viz. Dumper Trucks, Earth …

M/S Continental Foundation Joint ... vs Commissioner Of …

Some aggregate, cement and sand are also produced from the crushing plant set up at the site. Some natura1 sand is also used. The aggregate and sand are transported and stored in bins adjacent to the automatic batching plant. ... It is contended that, where the excise duty is reimbursed by the buyer, there could not be any intention to evade ...

Excise Duty

What is Excise Duty. Excise duty is a tax imposed on goods and services manufactured in Kenya or imported into Kenya and specified in the first schedule of the Excise Duty Act (2015). How do you get an Excise license? To obtain an Excise license you initiate the process on iTax by clicking on the registration tab after you log in.

Manufacture Under Central Excise Act

The process of crushing betel nuts into smaller pieces and mixing them with oils or spices would amount to manufacture, as amended by Finance Act (No.2), 2009. Betel nut product known as Supari is a non-dutiable goods (i.e. an excisable goods with nil rate of duty), as specified in Finance Act, 2010. ... The said good excise duty liabilities is ...

Customs Duty On Crushing Machinery

central excise duty on stone crusher-[crusher and mill] Manufacturer of customized rock crushing equipment. Central Excise – Tariff Notifications – Year …

Excise Duty/Levy payment and submission dates

PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2024 FOR ENVIRONMENTAL LEVY PRODUCTS: Levy product: Accounting period: Submission date: Payment date: 1. Air Passenger Tax: 1 – 31 January 2024: 21 February 2024: 21 February 2024 1 – 29 February 2024: 20 March 2024: 20 March 2024 1 – 31 March 2024: 19 April 2024: 19 …

THE EXCISE DUTY REGULATIONS, 2019

55. Refund of excise duty 56. Provisions relating to rebate 57. Exemption from excise duty PART XI-ENFORCEMENT AND SIEZURE 58. Seizure of goods, excise stamps, vehicle, equipment, premises or plant, 59. Notice of seizure 60. Procedure for seizure PART XII-GENERAL PROVISIONS 61. General offence 62.

Excise Duty – GRA

Offences and Penalties Under the Excise Tax Stamp Act 2013 (Act 873) 15: Failure to affix specified excisable goods with the Excise tax stamp before they are put on sale or released for sale: The Authority shall seize the product in …