· Central Excise Act, 1944 – Section 35 – Ready Mix Concrete (RMC) – Whether a concrete mix manufactured at the site can be classified as RMC will have to be decided based on (1) the plant and machinery set-up for its manufacture, (2) the manufacturing processes involved, (3) the properties of the concrete mix and (4) the manner of delivery.
Central Excise Duty On Stone Crusher. Hindustan construction co ltd vs collector of c ex on 25 may customs excise and gold tribunal delhi of stones amounts to manufacture so as to make crushed stones liable to central excise duty has referred to the decision of the madhya pradesh high court in the case of kher stone crusher v. Chat Online.
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The ground raised is that ld. CIT(A) erred in deleting addition of Rs. 1836804/- on account of claim u/s 80IB ignoring the fact that assessee is a stone crusher and not manufacturer at all, and also in ratio of decision in the case of Lucky Minmat Pvt. Ltd. vs. CIT 116 Taxman 1 …
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· Para 2: The Ready Mix Concrete plant consists of stone crushers, conveyors, vibrator screen to segregate different sizes of stone aggregates, and a sand mill to produce sand from stones. A central batching plant is also installed in which all aggregates are weighed, batched by electrical controls and limit switches.
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· 84742010 - For stone and mineral Search updated Central Excise Duty and Tariff of Years 2009, 2008, 2007 and 2006. Details of Modvat and cenvat.
· So far as concrete mix is concerned, exemption from payment of excise duty is given vide Notification 12/2012-CE dated 01.03.2012 vide Sl. 144, which exempts "Concrete mix manufactured at the site of construction for use in construction work at such site". Thus the exemption notification 12/2012-CE is applicable only to concrete mix, and in ...
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The permission to set up a stone crusher was obtained by the Developer from the Development Commissioner, CSEZ on 04.80009. While part quantities of crushed stones were used within the zone for ... Central Excise & Central Tax, Department of Customs, Department of Income Tax,
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Collector of Central Excise, decided on 21.12.1990 has held that crushing, grinding and sieving of limestone amounts to manufacture and recently this Tribunal also reiterated the same view in the case of M/s. Century Cement v. Collector of Central Excise, Raipur, Final Order No. 264/92-C dated 10.8.1992.
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· Accordingly, it is clarified that Ready Mix concrete, the condition in which it is put up for sale is excisable and is appropriately classifiable under Heading 38.23 of Central Excise Tariff Act, 1995 and chargeable to appropriate of duty. 6. All pending disputes/ assessments on the issue may be settled in the light of these guidelines. Sd/-.
Rate of Duty The general excise duty rate is 12% Education Cess @ 2% Secondary and Higher Education Cess @ 1% Effective rate is 12.36% Duty payable is as applicable at the time of removal i.e., clearance from factory Duty payable even when not collected (Sec. 3) Goods Not defined under Central Excise Act Art.366(12) – Goods include all ...
· direct tax gift & wealth tax income tax indirect tax central sales tax centra l excise duty service tax customs duty 6. • EXCISE DUTY- An excise duty is a type of tax charged on goods manufactured or produced within the country (as opposed to customs duties, charged on goods from outside the country).
· This information is about GST rate tariff on Presses and crushers. The GST Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% ...
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