Rulings - Central Excise

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Rulings - Central Excise

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)

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Last Updated on: 18-Apr-2021
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