my one client having proprietory business & having trading turnover morethan rs. 10 crore beside this he also sale some imported goods after repacking in small pack turnover approx. 50 lac.
now my query he is liable for registration in exise or not please claryify

Explanation to Sec (2d) introduces the concept of 'deemed marketability'-
by providing that 'goods' include any article, material or substance which is capable of being bought & sold for consideration and such goods shall be deemed to be marketable.
However,
In CCEx V Dhakad Metals Pvt Ltd. (2010) 257 elt E139 (sc), held that –
Copper Sldge arising in the process of manfacture of zinc sulphate (agricultural grade) is a ‘waste’. Merely because that can be sold in the market, it doesn’t become marketable; as marketability of product totally different from disposal of waste.
My Q. is that since waste is realising consideration , hence by explanation to sec 2(d) it should be deemed marketable whereas SC has different view.
Which is more correct ?

Dear sir,

we have imported some material in last year and availed CENVAT but now we have to scrap this material. we have reveresd CENVAT but we have doubt that whether we have to pay interest on this amount or not.

pls. provide any lawful backup for this.

thanx

I would like to know that if we get the 4% of Additional duty on purchases on as such basis and again we sold the same as as such basis, we have to forward transfer the same additional duty to our customer or not

Regards
Mohammed Rafiq

We have a SSI unit.We avail certain exemption under notification where duty rate is NIL.
For export under self sealing we had to obtain central excise registration.

For expanding our manufacturing we want to give job work manufacturing to some one at a separate premises. We supply him machinery and raw materials.

Do this Job Worker's premises required to be registered under central excise?

Hi I am a BBA graduate and handling excise and service tax matters for last 9 years. Presently I am working as an executive in a privare sector firm. For growth of my carrer which courese will be more fruitful CS or LLB ? Please suggest. if LLB then also suggest through where can i complete it through correspondence.

Please help

and one more thing i got to know is that there is a notification, under which if we are a 100% EOU selling DTA but the Raw Material is wholly indigeneous then you have to pay duty as paid by a normal unit in india.

Is it true, if yes then under which notification.

Dear Experts,
we exported some goods on claim for rebate of duty paid on input used.we files ARE-1 and got the refund from the excise department.
Now, we are exporting another consignment, by following the same procedure (by filing ARE-1)now custom department objecting that we should file ARE-2.And I think that is correct.
My question is this that will custom department take back the refunded amount? and another question is this is it necessary to use the material in the export on which we want to claim rebate?

Sir,

I want to know that if 100% EOU is selling goods in DTA then how the tax is leviable.

I know that in this case custom duties are to be levied. But if the goods are covered under SWMA act, and comes under the provisions of MRP then whether MRP based valuations would be applicable for CVD u/s 3(1) i.e. equivalent to excise duty.

Or is the cenvat credit available if it is a alcoholic product. If not under which notification.

thank you.

is excise duty applicable on scrap sales. how and when the duty is chageable. if possible give the answer with an example.

REPLY ON URGENT BASIS