central excise duty on manganese ore crushing

Chapter IV Non-Compliance with Rules and Regulations

2020-8-16 · to the process of crushing, grinding etc. to remove foreign materials and to concentrates, does not result in the manufacture of any commercial commodity. Hence, no central excise duty is leviable on iron ore concentrates. Further, as per circular …

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Paramount Sinters Pvt. Ltd. vs Collector Of Central …

The appellants are alleged to have removed from their factory a quantity of 3937.270 M.T. of Manganese Ore Sinters valued at Rs. 41,53,728.40 P. without payment of duty amounting to Rs. 4,15,372.84 P. for the period 7-4-1984 to 31-8-1984 and a quantity of 5251.030 M.T. of manganese ore sinters valued at Rs. 50,94,087.90 P. without payment of duty amounting to Rs. 5,09,408.79 P. for the period 1-11-1983 to …

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APPENDIX

2017-11-27 · excise€and€duty€of€customs€on€all€iron ore€produced€in€any€mine€for€the€purpose€of€the€said€Act,€shall€be levied€and€collected€as€cess. Footnote: The€notification€fixing€the€rate€of€cess€on€iron€ore€produced€in€any€mine€as€50€paise€per

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Loss reduction not influencing price | Sabka GST

2018-8-22 · The appeal is against order dated 13-3-2014 of Commissioner of Central Excise, Raipur. The appellants are engaged in crushing of iron ore lumps supplied by various customers, on job charges basis. They are registered with the Service Tax Department for payment of service tax under "Business Auxiliary Service".

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APPENDIX

2020-3-20 · the rate of rupees four per metric tonne as the rate at which the duty of excise and duty of customs on all manganese ore produced in any mine for the …

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GENERAL EXEMPTION NO. 16 specified areas in the State …

2017-11-27 · specified areas in the State of Sikkim equal to duty of excise and additional duty of excise paid in cash. [Notifn. No. 71/03-CE. dt. 9.9.2003 as amended by Notfn. No. 27/04, 21/07, 23/08, 37/08, 55/08]. In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise …

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Triveni Engineering & Industries Ltd. And Another v ...

Central Provinces Manganese Ore Co. Ltd. 1977 1 SCC 643 the question was whether mixing of manganese ores, obtained from different mines, by a predetermined mode of unloading at the ports resulted in manufacture of a conglomerate termed "oriental mixture" by the Company. It was held that the formation of the mixture by the mere process of ...

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Referencer | Customs Central Excise Service Tax | …

2010-7-14 · Customs, Central Excise and Central Goods & Services Tax An Overview * Introduction. Central Goods and Services Tax (CGST) and Customs employees are concerned with the collection, administration and policy formulation of indirect taxes in India, i.e. central excise duty, customs duty and goods & services tax.Central Excise duty is a tax on the act of manufacture or production of goods.

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Paramount Sinters Pvt. Ltd. vs Collector Of Central …

The lower authorities have held that manganese ore sinters are manufactured by the appellants and that it is a new product having distinct name, character and use and classified the same under Tariff Item 68 and demanded duty of Central Excise. The appellants are seriously contesting the finding of the Revenue and they have, taken a stand that ...

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TIOL

Thus, Concentrates suffer Central Excise duty being a manufactured product. The implication for imported Concentrates is that the benefit of exemption of additional duty of Customs leviable under Section 3 of Customs Tariff Act, 1975 in terms of a notification that applies only to Ores is no longer available to Concentrates, even if ...

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CESS ON MANGANESE ORE

CESS ON MANGANESE ORE - Central Excise - Cess Extract CESS ON MANGANESE ORE Leviable under IronOre Mines, ManganeseOre Mines and ChromeOre Mines Labour Welfare Cess Act, 1976 (55 of 1976) In exercise of the powers conferred by section 3 of the iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Lab .....

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Tax wrongly paid by assessee under old law can be …

2019-2-22 · The appellant did not pay the excise duty on the DTA sale for the period February 2012 to December 2012 to the extent of ₹ 26,14,940/- and on being pointed out, the appellant paid the duty on 15.2.2013 by using the CENVAT credit but the Department raised the objection of payment through CENVAT credit in view of Rule 8(3A) of the Central ...

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GST Law Guide

2020-8-7 · 1.2-4 Central Excise duty on petroleum and tobacco products Central e xcise duty will continue on petroleum products and tobacco products [ e ntry 84 of List I (Union List) of Seventh Schedule to Constitution of India as amended w.e.f. 16-9-2016]. Tobacco products will be subject to excise duty plus GST.

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Iron Ore Mines, Manganese Ore Mines And Chrome …

2020-6-3 · Payment of duty of customs and duty of excise .-(1) Every duty of customs leviable under this Act on any iron ore or manganese ore [or chrome ore] shall be payable to the Central Government by the person by whom the iron ore or, manganese ore, or chrome ore, as the case may be, is exported.

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excise duty in manganese ore grinding

Details of Modvat and cenvat on Ore Mines, Manganese Ore Mines And Chrome,2020-6-3 · Payment of duty of customs and duty of excise .-(1) Every duty of customs leviable under this Act on any iron ore or manganese ore [or chrome ore] shall be payable to the Central Government by the person by whom the iron ore or, manganese ore, or chrome ore ...

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Special Feature

2007-2-26 · Considering the Order passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi, and the problems faced by the Ferro Alloy Producers, it is suggested that Central Excise Duty on Ferro Alloys slag falling under Tariff heading 26.21, be regularized by issuing a Notification, and be intimated to the concerned Departments in all States.

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

2019-9-23 · 18 The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 Duty of excise on iron ore and manganese ore Excise Duty / Cess 19 The Bidi Workers Welfare Cess Act, 1976 Levy of Cess on beedi manufactured in India Cess 20 The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 Additional duty of ...

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CESS ON MANGANESE ORE

CESS ON MANGANESE ORE Central Excise CessCESS ON MANGANESE ORE Leviable under IronOre Mines, ManganeseOre Mines and ChromeOre Mines Labour Welfare Cess Act, 1976 (55 of 1976) In exercise of the powers conferred by section 3 of the iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Lab .....

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Iron Ore Mines, Manganese Ore Mines And Chrome …

2020-6-3 · G.S.R. 1044, dated 8th August, 1978. - Whereas the draft of certain rules proposed to be made under Section 14 of the Iron Ore Miners and Manganese Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976) was published as required by sub-section (1) of Section 14 of that Act at pages 1577 to 1582 of the Gazette of India, Part 2, Section 3 sub-section (i), dated the 7th May, 1977, with the ...

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Vikram Ispat v. Commissioner Of Customs, Mumbai | …

The duty of excise @ of Rs. 1/- per metric tone which is leviable as cess under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (Act No. 55 of 1976) also becomes leviable as additional duty on imported goods.and after hearing the importer, the claims were rejected after coming to the findings -

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Trade Notices Related to Central Excise Matters.

2018-2-23 · Clarification regarding return of duty paid goods for refining, re-making - etc. 558/68/2001: 21/12/2001: Central Excise – Extending facility to merchant – exporters to get their export goods manufactured by another manufacturer: 557/67/2001: 11/12/2001: Central Excise - Classification of Ready Mix Concrete -reg.

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EXCISE DUTY ON MINERALS

2019-7-6 · 2Subs. for "Central Government" by P.O 4 of 1975 Art 2(3). 3Subs for ''fifty paisa" by Ord.XXVIII of 1979, s.2. 4Subs for "one rupee" ibid. 5Subs. for "Central Government" by P.O 4 of 1975 Art 2(3). 6 Federal Government fixed the following rates of duty of excise on the minerals specified in the Schedule to the Act in suppression of

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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL …

2020-3-6 · show cause, as to why the central excise duty amounting to Rs.23,08,443/­ short paid on Silicon Manganese cleared in DTA during September 2000, should not be recovered under Section 11­A of the Act. It also called upon to show cause, as to why the goods i.e. 296 MT Silicon Manganese valued at

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Manganese Ore India Ltd. v State of M.P. and Others …

2016-11-10 · Thus, the Ferro Manganese Plant, being a unit involved in manufacturing of ferromanganese alloy as opposed to a unit involved in crushing, treating, processing, etc. of manganese ore, cannot be treated within the extended definition of `mine'' within the Explanation (b) of Part B of Table of Rates of Duty to Section 3(1) of the Act.

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COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. …

2020-3-6 · COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD. Citation : 2020 Latest Caselaw 256 SC. Judgement Date : 06 Mar 2020. SC Pdf Link. Headnote : IMPORTANT. Term `sale'' and `purchase'' under Central Excise Act, include transfer of possession of goods for valuable consideration. Goods produced and manufactured by ...

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Central-Excise

Central Excise Duty. Central excise duties are levied by the Union Government on commodities manufactured or produced within the country and consumed within the country, as against the State excise duties which are levied on alcoholic drinks, opium, etc. Commodities liable to central excise duties are listed in the Schedule to the Central Excise Tariff Act, 1985 (Act 5 of 1986) which came into ...

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Manganese Ore India Ltd vs State Of M.P.& Ors on 10 ...

2016-11-10 · The state of crushing, treating, processing, etc. of the manganese ore (mineral) was in the IMB Plant (second stage), where the appellant is paying electricity duty at 40%. The same rate cannot be applied in the Ferro Manganese Plant (the third stage) as it cannot be taken to be within the meaning of ''mine'' for the aforesaid reason.

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Vikram Ispat v. Commissioner Of Customs, Mumbai | …

[Order per : S.S. Sekhon, Member (T)]. - Appellants are an assessee under the Central Excise Act, 1944 and discharge duty on Iron & Steel made from DR Grade Iron Ore Pellets imported from time to time. Customs Authorities recovered Cess on such imports @ Re. 1/- per M. Ton under the Iron Ore Mines, Manganese Mines Labour Welfare Cess Act, 1976 (hereinafter referred to as (Cess Act).

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Manganese Ores And Concentrates, Including …

 · Manganese Ores And Concentrates, Including Ferruginous Manganese Ores And Concentrates With A Manganese Content Of 20% Or More, Calculated On The Dry Weight Search updated Central Excise Duty and Tariff of Years 2009, 2008, …

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Central Excise

Central Provinces Manganese Ore Company Ltd. - 1977 (39) STC 340 - has in very clear terms laid down that a mere substitution or enactment of a statute is of no avail unless it is also effectuated. Since the provisions of Chapter VIA were enforced from 11th October, 1982 therefore, it cannot be presumed that a right of appeal accrued to the ...

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Manganese Ore India Ltd vs State Of M.P.& Ors on 10 ...

2016-11-10 · Thus, the Ferro Manganese Plant, being a unit involved in manufacturing of ferromanganese alloy as opposed to a unit involved in crushing, treating, processing, etc. of manganese ore, cannot be treated within the extended definition of ''mine'' within the Explanation (b) of Part B of Table of Rates of Duty to Section 3(1) of the Act.

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Manganese Ore India Ltd. Vs. State of M.P. & Ors ...

The state of crushing, treating, processing, etc. of the manganese ore (mineral) was in the IMB Plant (second stage), where the appellant is paying electricity duty at 40%. The same rate cannot be applied in the Ferro Manganese Plant (the third stage) as it cannot be taken to be within the meaning of ''mine'' for the aforesaid reason.

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Referencer | Customs Central Excise Service Tax | …

Central Excise Duty. Central excise duties are levied by the Union Government on commodities manufactured or produced within the country and consumed within the country, as against the State excise duties which are levied on alcoholic drinks, opium, etc. Commodities liable to central excise duties are listed in the Schedule to the Central Excise Tariff Act, 1985 (Act 5 of 1986) which came into effect …

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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL …

2020-3-6 · said Silicon Manganese should not be charged to full Central Excise duty as per the proviso to Section 3(1) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") by denying the benefit of Notification No.8/97 dated 1.3.1997

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Raw Material not liable to confiscation,Rule 25 Central ...

2021-4-26 · The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi bench reiterated that raw material is not liable to confiscation under Rule 25 of Central Excise Rules, 2002.. The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in the manufacture of Sponge Iron, MS Ingots, and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November …

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