excisable goods,
produced or manufactured in India at the rate set
forth in the Schedule, thereby showing that
excisable goods in the definition ... were not excisable goods. They were excisable
goods. Nil rate of duty is also a rate of duty.
Therefore, electricity is excisable good
metal, of a kind used for clothing, footwear, awnings, hand bags, travel goods or other made up articles, tubular or bifurcated rivets, of base metal ... manufactured is covered by a tariff item, it becomes an excisable goods. The definition of "excisable goods" means goods specified in the (Schedule
Central Excise Rules, 1944, exempting the goods from the whole of the duty of excise leviable, the goods cease to be excisable goods under ... Central Excises and Salt Act, 1944 defines "excisable goods" as under:-
"Excisable goods means goods specified under First Schedule as being subject
marketability. However, the main definition of excisable goods under Section 2(d) is as under:-
Excisable goods means goods specified in the First Schedule ... definition, the impugned goods namely press mud and sludge would be covered under the definition exempted goods, though the same cannot be treated as excisable
being subject to a duty of Excise" in the definition of the term "excisable goods" are only descriptive of the goods specified ... excise duty on all excisable goods. Produced or manufactured in India at the rate set forth Schedule, thereby showing that excisable goods in the definition
selling part of the goods to unrelated dealers and part of the goods through a related person. Central Excise Law contains special provisions in relation ... consideration for deferent activity in the assessable value of excisable goods, definition of 'transaction value' in the new section notwithstanding. It is clear
Degremont India Ltd. vs Deputy Commissioner Of Income Tax on 28 June, 1996
Equivalent citations
marketability. However, the main definition of excisable goods under Section 2(d) is as under:-
Excisable goods means goods specified in the First Schedule ... definition, the impugned goods namely press mud and sludge would be covered under the definition exempted goods, though the same cannot be treated as excisable
Excise Rules. According to him, section 3 provides that excise duty shall be levied on all excisable goods which are produced or manufactured in India ... duty of excise and includes salt." According to him, once an item falls within the definition of excisable goods, then the liability to excise
Venkateshwara Enterprises vs Mumbai-Iii on 25 April, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
