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  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
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View all

Rulings - Central Excise

Name of the Applicant

Status of the Applicant

Question(s) on which Advance
Ruling was sought

Ruling  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

M/S TT
Recycling Management
India Private Limited,

Karnataka

Resident Private Limited Company 1) Whether produced 'blended metal scrap' can be classifiable under Chapter 7204 49 00 of the Central Excise Tariff Act, 1985?
2) Whether processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty under the provision of the Central Excise Act, 1944?
Ruling No.
AAR/CE/19/2015
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Nucleus
Software Exports Limited,
New Delhi

Resident Public Limited Company Whether the activity of loading of business software in the Nucleus Device by the Applicant constitutes manufacture under Central Excise Law? Ruling No.
AAR/44/CE/18/2016
dt.15.07.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Dhunseri
Petrochemicals ltd

Public Limited Company Whether in the facts and circumstances of the present case, the process of crushing of coal amount to manufacturing activity in the context of Central Excise Act 1944 and whether the applicant is liable to pay Excise Duty on the clearance of crushed coal from its factory? Ruling No.
AAR/CE/15/2016
dt.13.05.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Amazon
Wholesale (India)

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz assortment, packing, wrapping, folding, inspection, cleaning, stickering, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/05/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)
 

M/s Amazon
Seller Services

Private Limited Company "Whether the specific activities proposed to be undertaken by the Applicant viz inspection, testing, installing batteries, cleaning, lint brushing, deodorizing, re-fitting, touching-up, re-stitching, debudding and correction, folding, ironing and hanging, protective stickering, polishing, coating, tagging, inserting warranty cards, moister absorbing tables and offering freebies, activities in relation to eyewear, tagging, placing goods in the original box / pack, replacing shoe laces, etc. (discussed in more detail in the application) can be regarded as 'manufacture' or 'deemed manufacture' under Section 2(f) of the CEA?" Ruling No.
AAR/CE/06/2016
dt.19.02.2016
Justice V.S. Sirpurkar
(Chairperson)

Shri S. S. Rana
Member- Technical)

Shri R. S. Shukla,
Member (Law)