Union of India Vs. Ahmedabad Electricity
Ruling : Cold Ash, though residue or waste of coal burnt in a bolier is not manufactured, therefore cannot be exercised???
Pls explain me WHY?
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Waste and Scrap
Definition of Scrap: Scrap will be liable to duty if it is known in commercial paralance by that name and has an established market. waste and scraps are goods but dutiable only if manufactured.
Replies (1)
Hiii,
In the famous judgement of DCM vs UOI
the court ruled that for a goods to be excisable they must be produced and manufactued in India and must be marketable.
there must be
!)some sort of transformation
ii)a new and a different product must emerge
having a distinct name, charcter and use.
and also in the case of
Indian aluminium Industires ltd. all goods that are saleable are not marketable. Every thing is saleable.The onus of proof lies with the department whether they are infact markekable.
Marketability is also an essential condition to be fulilled in oreder to check whether the goods are excerciable or not.
and also please check whether Soda ash is specified in the CETA or not, since on those cgoods and commodities are excisable if they are mentioned in CETA.
hope i m able to make u clear.
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