News shortcuts: From the Courts | Top Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | Professional Updates | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax | PPE Safety Kit SITRA Approved | PPE Safety Kit
Customs and Excise »
 Delhi Customs issues Covid-19 Facilitation Measures: Relaxation in Procedure for Inbonding of Cargo Import under Warehouse Bill of Entry
 Notification No. 32/2020 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
  Notification No. 07/2020 Central Board of Indirect Taxes and Customs
 Notification No. 07/2020 Central Board of Indirect Taxes and Customs
 Notification No. 01/2020 Central Board of Indirect Taxes and Customs
  Notification No.91/2019 Central Board Of Indirect Taxes And Customs
 Notification No. 90/2019 Central Board of Indirect Taxes and Customs
 Notification No. 89/2019 Central Bord Of Indirect Taxes And Customs
 Notification No.88/2019 Central Board Of Indirect Taxes And Customs
 Notification No. 87/2019- Customs Ministry Of Finance
 Notification No. 77/2019- Customs Ministry Of Finance

SC admits excise plea against
August, 17th 2010

The Supreme Court on Monday admitted the excise department's plea alleging that Hindustan Coca-Cola Beverages (HCCBL) was liable to pay duty on water treated and purified by the company for supply to vendors for producing aerated beverages.

A bench headed by Justice MK Sharma admitted the petition filed by the excise department seeking to levy duty on treated and purified municipal or borewell water for supply to retail vendors for producing aerated drinks.

HCCL counsel Tarun Gulati argued that there is no manufacture as water remains water even after purification. He said the company was not making water marketable and mere purification does not amount to manufacture.

Challenging the Customs Excise and Service Tax Appellate Tribunal judgment that dismissed its plea, the department said that according to Chapter notes to Chapter 22 of the Central Excise Tariff Act, any exhaustive process like adding bleach solution to kill micro organisms, treatments with lime, soda ash, bleaching powder etc and filtration through sand and carbon purifier, etc, carried out on municipal or borewell water amounts to manufacture.

The department said duty is leviable on goods which are subjected to process like packing or repacking of goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail price on it or adoption of any other treatment on the goods to render the product marketable to the consumer.

Home | About Us | Terms and Conditions | Contact Us | PPE Kit SITRA Approved | PPE Safety Kit
Copyright 2020 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting