1. Aluminium dross and skimmings become excisable in view of the insertion of Explanation to section 2(d) added by Finance Act, 2008 – Hindalco Industries
2. Waste water treatment plant couldn’t function unless it was completely built. However, after being built it becomes immovable. High Court held, mere bringing of the duty paid parts of plant in an unassembled form at one place (i.e. at the plant site) does not amount to manufacture, unless an excisable movable product (say a plant) comes into existence by assembly of the parts. – Larsen & Tubro
3. Mere theoretical possibility of the product being sold is not sufficient but there should be commercial capability of being sold. The burden to show that the product is marketed or capable of being bought or sold is entirely on the Revenue.
4. The machine which is not assimilated in permanent structure and is just fixed to the earth by nuts and bolt to provide wobble free operation would be considered to be moveable/ excisable – Supreme Court
5. Activity of packing of imported compact discs in a jewel box along with inlay card does not amount to manufacture
6. Conversion of tarpaulin into tarpaulin made-ups would not amount to manufacture as it did not bring into existence a new and distinct product. - Supreme Court
CHAPTER 2- Classification
7. “Scrabble” was a board game. It was not a puzzle. The difference between a “game” and a “puzzle” is brought out by three distinct features, viz., outcome, clue-chance and skill. In a puzzle, the outcome is fixed or pre-determined which is not there in “Scrabble”.
CHAPTER 3- Valuation
8. Transaction value includes the amount paid by reason of/in connection with sales of goods including any amount paid on behalf of assessee to the dealer or the person selling the vehicles. Thus the charges towards pre-delivery inspection and after-sale-service recovered by dealers from buyers of the cars would be included in the assessable value of cars. – Larger bench of Tribunal in the case of Maruti Suzuki
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