excisability of plant and machinery
excisability of plant and machinery
Zhengzhou, Henan China
24 hours At your service

excisability of plant and machinery

37B Order No. 58/1/2002 - CX

Aug 26, 2021  37B Order No. 58/1/2002 - CX. Sub.: Excisability of plant and machinery assembled at site-regarding. In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the purpose of uniformity in connection with classification of goods erected and installed ...

More

Excise duty on sale of plant machinery [Resolved] Excise

Feb 27, 2013  27 February 2013 Dear Experts, My client is selling old plant machinery which was bought in 1980 and new P M bought in the recent years. My doubt is whether Excise duty is attracted on these two sales.

More

37B Order No. 58/1/2002 - CX

Excisability of plant and machinery assembled at site-regarding In exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the purpose of uniformity in connection with classification of goods erected and installed at site, to issue the following ...

More

TAXABILITY OF EPC CONTRACTS FOR SOLAR PLANT

Mar 18, 2020  This Order was issued for the purpose of ascertaining the excisability of plant and machinery assembled at site including other goods used for erection. It is difficult to understand that how a clarification issued on excisability of a product, by the Order under the then Excise Act has been made applicable to decide the issue of Immovable ...

More

Commissioner Of Central Excise ... vs M/S. Cethar Vessels ...

2. Attention is invited to Section 37B Order No.53/2/98-CX, dated 2.4.98 (F.No.154/4/98- CD.4) (1998 (100 E.L.T.T9) regarding the excisability of plant and machinery assembled at site. 3. A number of Apex Court judgments have been delivered on this issue in the recent past. Some of the important ones are mentioned below:

More

M/S. Ibex Gallagher Pvt. Ltd. Anr Vs. Commissioner of ...

3. In support of the appeal leaned counsel for the appellant submitted that the excisability on plant and machinery assembled at site has been considered by this Court and placed strong reliance on decision of this Court in Commissioner of Central Excise, Indore v. Virdi Brothers [2007 (207) ELT 321 (SC)]. 4.

More

INDIRECT TAXATION

2.7 Excisability of Plant Machinery, Waste and Scrap 2.10 2.8 Manufacture 2.11 2.9 Manufacturer 2.15 2.10 Classification of Goods 2.16 2.11 Valuation of Goods 2.21 2.12 Valuation in case of Job Work –Rule 10A 2.34 2.13 Some Critical Issues in Central Excise 2.36 2.14 Assessable Value under Section 4

More

Module 1- Central Excise CENVAT Credit

1.22 Dutiability of site related activities immovable property, or, excisability of plant and machinery assembled at site [CBEC Order No. 58/1/2002-CX, dated 15-1-2002] 44 2TARIFF AND CLASSIFICATION 2.1 Central Excise Tariff - Introduction and linkage with Central Excise Act 49 2.2 Classification of goods - Meaning, need and guidance 50

More

Toc Pic 56 - ID:5c16bdb4ecf7f

No duty on immovable property It is held by CEGAT that Immovable are not goods Dutiability of Lift Elevators and Escalators Plant and machinery erected at site and attached to earth are not dutiable Plant is not liable to duty In the case of Quality Steel Tubes (P) Ltd. Liability to Central Excise Duty of permanent and immovable fixtures ...

More

Super-deduction - GOV.UK

Mar 03, 2021  a 130% super-deduction capital allowance on qualifying plant and machinery investments. a 50% first-year allowance for qualifying special rate

More

Causes of Industrial Accidents: 18 Major Causes

(a) Hazardous layout of plant and machinery. (b) Defective work procedures in and around machinery and equipments. (c) Defective machinery and equipments. (d) Unsafe storage, congestion, and overloading. (e) Inadequate and faulty safety devices. (f) Improper illumination —

More

Silver nanoparticles (AgNPs) cause degeneration of ...

Jun 19, 2013  Silver nanoparticles (AgNPs), owing to their effective antimicrobial properties, are being widely used in a broad range of applications. These include, but are not limited to, antibacterial materials, the textile industry, cosmetics, coatings of various household appliances and medical devices. Despite their extensive use, little is known about AgNP safety and toxicity vis-à-vis human and ...

More

EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE

May 19, 2008  EXCISABILITY OF GOODS MANUFACTURED OR ERECTED AT SITE. Sec 3 of Central Excise Act 1944 is the charging section. mentioned in Central Excise Tarrif Act 1985 as being excisable. then excise duty would be chargeable on the goods immediately. structure cannot be considered to be excisable goods. as it is only assembly of manufactured goods in to ...

More

Vol. 35, Issue No. 41, 07 Oct, 2000 Economic and ...

Oct 07, 2000  Excisability of Plant and Machinery . Sukumar Mukhopadhyay. How Have the Poor Done? N C Saxena. Hindutva vs Ambedkarism . Ambrose Pinto. Formalising Livelihood . Lakshmi Narayan, Poornima Chikarmane. The Euro Crash . Frederic F Clairmont. Perspectives. Unbundling of the State . L C Jain. Book Reviews.

More

INDIRECT TAXATION

2.7 Excisability of Plant Machinery, Waste and Scrap 2.10 2.8Manufacture 2.11 2.9Manufacturer 2.14 2.10 Classification of Goods 2.16 2.11 Valuation of Goods 2.21 2.12 Valuation in case of Job Work – Rule 10A 2.34 2.13 Some Critical Issues in Central Excise 2.35 2.14 Assessable Value under Section 4

More

Manoj Kumar Gupta[B(H), MBA(Fin), CAFinal] **Provide ...

Excisability. of plant machinery assembled at site - Plant and Machinery or structure assembled and erected at site cannot be treated as 'goods' for the purpose of Excise duty, if

More

Dutiability of site related activities and immovable ...

Apr 20, 2016  The aspect of excisability of site related activities is source of perennial litigation between department and assesses. Reference may be made to the definition of immovable property which has been set out earlier. ... Plant and machinery embedded in earth,

More

Supply of goods and installation ... - Sabka GST Sabka GST

Jun 28, 2019  Also Circular No.58/1/2002-CX dated 15th January, 2002 has been issued by the GOI, CBEC, indicating to clarify the question of excisability of plant and machinery assembled at site is referred. It laid down following guidelines to determine the excisability of plant and machinery assembled at site which is enumerated as under :

More

crusherplant mechanicalmanager

Excisability of Plant and Machinery Economic and Excisability of Plant and Machinery Vol 35, Issue No 41, 07 Oct, 2000 Commentary Sukumar Mukhopadhyay... Ilst Tanaman Crusher Di Jharkhand -

More

Vol. 35, No. 41, Oct. 7-13, 2000 of Economic and Political ...

Description: The Economic and Political Weekly, published from Mumbai, is an Indian institution which enjoys a global reputation for excellence in independent scholarship and critical inquiry.First published in 1949 as the Economic Weekly and since 1966 as the Economic and Political Weekly, EPW, as the journal is popularly known, occupies a special place in the intellectual history of ...

More

Consciousness and cognition in plants - Segundo‐Ortin ...

Plant cognition, under a biocentric perspective, calls for “the manipulation of the environment in order to enable metabolic functioning” (Calvo, 2018). But not all of plant behavior is cognitive. Overall, we hold that plant cognition encompasses behavioral patterns that are adaptive, flexible, anticipatory, and goal-directed (Calvo, 2016).

More

Mustard oil mill machinery cost in kolkata

Mustard oil mill machinery cost in kolkata Products. As a leading global manufacturer of crushing, grinding and mining equipments, we offer advanced, reasonable solutions for any size-reduction requirements including, Mustard oil mill machinery cost in kolkata, quarry, aggregate, and different kinds of

More

A brave new world of RNA-binding proteins Nature Reviews ...

Jan 17, 2018  An example of a major cellular machinery that is based on such intricate protein–RNA interactions is the spliceosome. Here, ... Plant Cell 28, 2435–2452 (2016).

More

(DOC) Excise duty Shafeeq Muhamed - Academia

(Start answer with excisability rules regarding on “plant and machinery assembled at site” in central excise act-1944) SSI EXEMPTION under central excise SSI exemption is linked to turnover notification no.8/2003 If P.Y turnover does not exceed 400 lakhs (400 lakhs or less).

More

Manoj Kumar Gupta[B(H), MBA(Fin), CAFinal] **Provide ...

Excisability. of plant machinery assembled at site - Plant and Machinery or structure assembled and erected at site cannot be treated as 'goods' for the purpose of Excise duty, if

More

GST: LNG jetties not falls within expression ‘plant ...

Jul 30, 2020  5.5 The applicant has stated that fastening the plant and machinery to foundation, it is not necessary to contend that the said plant and machinery results into an immoveable property; that reference is drawn to circular issued in excise era Circular No.13/90.1-CX dated 18.04.1990 wherein discussion with excisability respect to plant and ...

More

Dutiability of site related activities and immovable ...

Apr 20, 2016  The aspect of excisability of site related activities is source of perennial litigation between department and assesses. Reference may be made to the definition of immovable property which has been set out earlier. ... Plant and machinery embedded in earth,

More

Section 55A3 provides that an exemption in respect of any ...

By analyzing the definition, the following two important ingredients of excisable goods are found : (a) Goods must be specified in the Schedule to the Central Excise Tariff Act, 1985; (b) The goods so specified must be subject to duty. 1.7.1 Excisability of Plant Machinery In view of Entry N. 84 of List-I Seventh Schedule to the Constitution ...

More

Installation of Air-conditioning, Cooling System ...

Aug 31, 2021  If Capital goods/Plant Machinery is immovable then also blockage of ITC under Section 17(5) of clause (c) and (d) is not attracted. Thus, ITC should be eligible in this case also. The applicant vide additional submission dated 8-7-21 has submitted the following details in respect of the Air Conditioning and Cooling System as well as the ...

More

Limited mobility at site would not mean equipment is not ...

In this appeal the issue is the excisability of Rail Mounted Stacker (RMS) erected by the appellants on turnkey basis at the Ore Handling Complex of Visakhapatnam Port Trust. Since the above equipment moves on rails, the Revenue did not accept the contention of the appellants that the goods are immovable and therefore non-excisable.

More

CONTENTS

Annex 2.1 : Plant and machinery assembled at site - Excisability of - Clarifications (Relevant Extract) 59 Annex 2.2 : Budget 2005-2006, Issues pertaining to Service tax (Relevant Extract) 60 Annex 2.3 : Applicability of provisions of the Finance Act, 2004 relating to

More

Brimco Plastic Machinery Pvt. Ltd. v. Collector Of C. Ex ...

Get free access to the complete judgment in Brimco Plastic Machinery Pvt. Ltd. v. Collector Of C. Ex., Bombay on CaseMine.

More

FactSheet

equipment, such as hydrogen sulfide detector tubes or a multi-gas meter that detects the gas. Testing should also determine if fire/ explosion precautions are necessary. 2. If the gas is present, the space/area must be ventilated continually to remove the gas. 3. If the gas cannot be removed, the person entering the space/area must use appro-

More

MachineryTrader New Used Construction Equipment ...

Machinery Trader is the go-to source for new and used construction equipment since 1978. In the pages of Machinery Trader and on MachineryTrader, you’ll find detailed, full-color listings featuring a vast inventory of used equipment listings from Caterpillar, Deere, Genie, JLG, Case, Komatsu, Bobcat, Volvo, JCB, Skyjack, Doosan, Kubota, New Holland Construction, and hundreds of other ...

More

Things That Are Toxic To Cows - The Open Sanctuary Project

Oct 28, 2021  Green Tomatoes: Eating a few ripe tomatoes isn’t likely to cause any issues but green tomatoes, as well the rest of the plant, contain a solanine-like glycoalkaloid, tomatine, as well as other chemicals that have potential toxic effects. 43,44,45,46 Feeding tomato pomace has been shown to possibly inhibit fermentation in the rumen, resulting ...

More

Valerian HerbaZest

Aug 25, 2020  Valerian is an herbaceous perennial, a hardy plant that can be grown in a variety of conditions. Although it is commonly found growing naturally in swamps and marshlands, it prefers tempered climates and requires some basic care in order to thrive. Growing Guidelines. The valerian plant does well in most types of soil.

More