Name of the Applicant
|
Status of the Applicant
|
Question(s) on which Advance
Ruling was sought
|
Ruling No. and date
|
Ruling Passed by
|
Remarks
|
1
|
2
|
3
|
4
|
5
|
6
|
M/S TT Recycling Management India
Private Limited,
Karnataka
|
Resident Private Limited Company |
1) Whether produced 'blended metal scrap' can be
classifiable under Chapter 7204 49 00 of the Central Excise Tariff
Act, 1985? 2) Whether processing of secondary raw materials
(steel scrap of difference and variable composition) into blended
steel scrap is liable for payment of Central Excise duty under the
provision of the Central Excise Act, 1944?
|
Ruling No. AAR/CE/19/2015 dt.15.07.2016
|
Justice V.S. Sirpurkar (Chairperson) Shri
S. S. Rana Member- Technical) Shri R. S.
Shukla, Member (Law)
|
|
M/s Nucleus Software Exports Limited,
New Delhi
|
Resident Public Limited Company |
Whether the activity of loading of business software in the
Nucleus Device by the Applicant constitutes manufacture under
Central Excise Law? |
Ruling No. AAR/44/CE/18/2016 dt.15.07.2016
|
Justice V.S. Sirpurkar (Chairperson) Shri
S. S. Rana Member- Technical) Shri R. S.
Shukla, Member (Law)
|
|
M/s Dhunseri Petrochemicals ltd
|
Public Limited Company |
Whether in the facts and circumstances of the present case,
the process of crushing of coal amount to manufacturing activity in
the context of Central Excise Act 1944 and whether the applicant is
liable to pay Excise Duty on the clearance of crushed coal from its
factory? |
Ruling No. AAR/CE/15/2016 dt.13.05.2016
|
Justice V.S. Sirpurkar (Chairperson) Shri
S. S. Rana Member- Technical) Shri R. S.
Shukla, Member (Law)
|
|
M/s Amazon Wholesale (India)
|
Private Limited Company |
"Whether the specific activities proposed to be undertaken
by the Applicant viz assortment, packing, wrapping, folding,
inspection, cleaning, stickering, etc. (discussed in more detail in
the application) can be regarded as 'manufacture' or 'deemed
manufacture' under Section 2(f) of the CEA?" |
Ruling No. AAR/CE/05/2016 dt.19.02.2016
|
Justice V.S. Sirpurkar (Chairperson) Shri
S. S. Rana Member- Technical) Shri R. S.
Shukla, Member (Law)
|
|
M/s Amazon Seller Services
|
Private Limited Company |
"Whether the specific activities proposed to be undertaken
by the Applicant viz inspection, testing, installing batteries,
cleaning, lint brushing, deodorizing, re-fitting, touching-up,
re-stitching, debudding and correction, folding, ironing and
hanging, protective stickering, polishing, coating, tagging,
inserting warranty cards, moister absorbing tables and offering
freebies, activities in relation to eyewear, tagging, placing goods
in the original box / pack, replacing shoe laces, etc. (discussed in
more detail in the application) can be regarded as 'manufacture' or
'deemed manufacture' under Section 2(f) of the CEA?" |
Ruling No. AAR/CE/06/2016 dt.19.02.2016
|
Justice V.S. Sirpurkar (Chairperson) Shri
S. S. Rana Member- Technical) Shri R. S.
Shukla, Member (Law)
|
|