All posts by Aakriti Agarwal - 79. page

Professional Tax Consultant and Blogging

Concept of “Moveable‟ under Goods & Excisable goods : The first aspect of goods is that they should be moveable. In Union of India v. Delhi Cloth Mills (1977) ELT J-199 and […]

Goods & Excisable goods : Before we examine the question of what amounts to manufacture, it must be understood that unless the goods that are manufactured are excisable goods, there will […]

Levy and collection of duty : Chapter II of the Central Excise Act, 1944 deals with levy and collection of the duty. This chapter contains sections 3, 4 & 4A. Section […]

“Wholesale dealer” under Excise Law : It means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, […]

“Sale” and “purchase” under Excise Law : “Sale” and “purchase”, with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the […]

“Prescribed” under Excise Law : It means prescribed by rules made under this Act [Section 2(g)].

“Manufacture” under Excise Law : It includes any process,— (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the […]

“Fund” under Excise Law : It means the Consumer Welfare Fund established under section 12C [Section 2(ee)].

“Factory” under Excise Law : It means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any […]

“Excisable goods” under Excise Law : It means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of […]