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Name of the Applicant |
Status of the Applicant |
Question(s) on |
Ruling No. and date |
Ruling Passed by |
Remarks |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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1 |
A resident Indian Co. setting up a joint venture with a foreign Co. |
Whether
the joint Venture Co. |
Ruling No.
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Sh. R. K. Chakrabarti, Member Dr. K.N. Chaturvedi, Member |
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2. |
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A non-resident Company
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Whether the products (room deodorizers and room freshener) merit classification under Chapter 33 of the Central Excise Tariff Act, 1985 |
Ruling
No.AAR/ 10 (CE)./2005 |
Hon’ble Mr. Justice |
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3. |
M/s Technical Concepts International Limited |
A non- resident |
Whether the products “Auto Janitor” and “Auto Sanitizer” merit classification : “ (i) Under Chapter 34 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty; or (ii) Under Chapter 38 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty.” |
Ruling
No.AAR/29(CE)/2006
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Hon’ble Mr. Justice Dr. B.A. Agrawal, Member
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4 |
M/s Bell Packaging (India) Pvt. Ltd. 3, Raj Niketan, Opp. Sahyadri State Guest House B.G. Kher Marg, Mumbai – 400 006
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A resident private limited company
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(i) Is the applicant entitled for concession under provision C.E. Notification No. 8/2003 dated 01.03.2003 despite of the fact that proposed equity of a Foreign Corporate Body is 96.875% (greater than 25%) and cannot be considered as a Small Scale Industries Unit in view of Paragraph 2.5 page 9 of the Booklet of Foreign Direct Investment issued by Ministry of Commence and Industry?
(ii) Since the machinery is imported can we start claiming the Credit of the Counter Vailing Duty and Special Additional Duty the moment we pay excise duty at the factory gate on our production? Can we accumulate credit of the CVD & SAD paid on the machinery till we complete clearances of Rs. 100 lakhs?
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Ruling No. AAR/30(CE)/2006 dt.17.10.2006
|
Hon’ble Mr. Justice S.S.M. Quadri, Chairman
Dr. B.A. Agrawal, Member |
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5. |
A-4, Nebula Apartments, Nr Grand Bhagwati Hotel Bodakdev Ahmedabad-380015
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A partnership firm formed due to a joint venture between a resident & non-resident |
1. Whether the Proposed Product i.e. Indian Mouth Freshener to be manufactured will be classified as “Pan Masala” under CETSH 2106.9020"
2. In case the answer of the first question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise Duty [SED], National Calamity Contingent Duty [NCCD], Additional Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess on the aggregate of duties discharged through Account Current [PLA] after Mandatory utilization of available CENVAT Credit under the CENVAT Credit Rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in Notification 56/2002-CE dated 14.11.02 as amended |
Ruling No. AAR/31(CE)/2006 dt.05.12.2006
|
Hon’ble Mr. Justice S.S.M. Quadri, Chairman
Dr. B.A. Agrawal, Member |
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6. |
M/s Lhoist India Private Limited DBS House, Prescott Road, Fort Mumbai-40000 |
A wholly owned subsidiary Indian company, of which the holding company is a foreign company. |
“For the purposes of Central Excise laws of India read with the Central Excise Tariff Act, 1985, what should be the classification with respect to the finished product (i.e. high purity burnt Lime) proposed to be manufactured by the Applicant under the process enumerated in the facts contained in Annexure I.” |
Ruling No. AAR/02(CE)/2007 Dt.30.08.2007
|
Hon’ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members |
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7 |
M/s Royal Energy Limited New Era House, Mogul, Matunga (West) Mumbai-400 016 |
A company incorporated in India which is setting up a joint venture with a non-resident company, namely M/s Emerging Asia Clean Energy Fund, Netherlands |
What is the duty payable on a product which is a blend of 60% by weight of bio-diesel and 40% by weight of petro-diesel ? As this blend falls under CETH 2920 9058, it should attract the duty applicable on bio-diesel. |
Ruling No. AAR/07/CE/2008 Dt.11.12.2008 |
Hon’ble |
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8 |
M/s CS India Steel Private Limited Hangarakatta, Balekudru village P.O., Balekudru, Udupi taluk, Udupi – 576218, Karnataka |
A wholly owned subsidiary Indian company of the foreign company, Central Industry Group NV, Netherlands. |
Whether the steel plates proposed to be manufactured by the applicant is classifiable under chapter sub heading 8906 90 00 or under chapter sub-heading 7326 90 80 of the Central Excise Tariff. |
Ruling No. AAR/01/CE/2009 Dt.13.02.2009 |
Hon’ble |
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9 |
M/s Guthy Renker Marketing Pvt. Ltd New Delhi- 110 019. |
A wholly owned subsidiary Indian company of which the holding company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius ] is a foreign company. |
Question 1. Whether the activities of labelling(including declaration of MRP) of individual containers namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask at applicant’s factory amounts to manufacture under the excise law? Question 2. What is the classification of the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask? Question 3. Whether the activities of labelling of the individual products, putting of the product literature into the kits, packing of the individual products into Proactiv Solution Kit-I and Proactiv Solution Kit-II, labelling including declaration of MRP on the kits at applicant’s factory amounts to manufacture under the excise law? Question 4. What is the classification of the Proactiv Solution Kit-I and Proactiv Solution Kit –II ? Question. 5. Whether the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask as well as the Proactiv Solution Kit-I and Kit-II containing four/three individual products to be cleared from the applicant’s factory will be assessed to excise duty under Section 4 or Section 4 A of the Excise Act? Question 6. In case the activities mentioned at (a) and (c) above amount to manufacture, whether the applicant can take credit of CVD & SAD paid on the imported inputs and capital goods, excise duty paid on the indigenous inputs & capital goods and service tax paid on input services under Rule 3 of the Credit Rules? Whether the credit can be utilized for the payment of excise duty on the final products (kits or individual products)? |
Ruling No. AAR/C.Ex/04/ 2009 Dated 18.09.2009 |
Hon’ble Mr. Justice P. V. Reddi, Chairman and Mr. J.K. Batra Member |
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10. |
M/s Lapp India Pvt. Ltd. 98, J&K , Jigani Industrial Area,Phase-II, Bangalore South - 560105 |
A wholly owned subsidiary of a foreign company - M/s Lapp Holding Asia PTE Ltd., Singapore |
"Whether the activity of cutting specified varieties of cables received by the applicant into prescribed lengths, testing thereof and packaging amounts to manufacture in terms of clause (f) of section 2 of the Central Excise Act, 1944 read with note 6 of Section XVI of the First Schedule to the Central Excise Tariff Act, 1985?" |
Ruling No. AAR/CE/05/2009 Dt.19.11.2009
|
Hon’ble Mr. Justice P.V. Reddi ,Chairman Mr. J.K. Batra , Member Mr. J. Khosla , Member |
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11 |
Mumbai-400053 |
A
joint venture company in collaboration with Enercon
GmbH of Germany |
whether the goods sought to be
manufactured and / or procured / sourced from another manufacturer and / or
supporting manufacturer i.e. specially designed Transformer for Wind operated
Electricity Generator E-53 / E-48 (800KW) will be eligible for exemption from
the whole of the Central Excise duty under serial No. 84, list 5, item no.13
of the Central Excise notification No. 06/2006 CE dated 01.03.2006? |
Ruling No. AAR/CE/01/2011 issued
on 18.03.2011 |
Hon’ble Mr.
Justice P.K.Balasubramanyan, (Chairperson) Mr.
J.K.Batra, (Member)
Mr.
J.Khosla, (Member) |
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12. |
M/s
Delta Power Solution India Plot No. 28, Sector-34, EHTP, Gurgaon, Haryana -122001 |
Wholly
owned Indian subsidiary company of a foreign company M/s DET International
Holding Limited, |
1.
Whether the activity of making & supply of battery banks comprising of
imported battery cells and domestically purchased some components like
cabinets, connectors, stand and cable
etc. amounting to trading or manufacturing ? 2.
Excise classification of battery bank assembled in a rack with connectors and
whether a manufacturer excise invoice can be raised for its clearance? |
Ruling No.
AAR/07/CE/2011
issued on 30.09.2011 |
Hon’ble Mr.
Justice P.K.Balasubramanyan, (Chairperson) Mr.
Y.G.Parande, (Member)
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- |
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13. |
M/s Danone Food & Beverages India Private Limited, Gurgaon – 122002 |
Wholly
owned Indian subsidiary company of a foreign company M/s Danone Asia
PTE Limited, |
(i) What is the classification of the fermented milk product, namely
'Yum Creamy' and non-fermented milk based beverage namely 'Yum Chusky', proposed to be manufactured by the Applicants? (ii) Whether the exemption
under Notification No. 1/2011-CE dated 01.03.2011,provided in respect of 'flavoured milk of animal origin' falling under Tariff
Item 2202 90 30 of the Central Excise Tariff Act, 1985, shall be available to
the Applicants in relation to the non-fermented milk based beverage namely,
'Yum Chusky'? |
Ruling No.
AAR/44/CE/02/2012
issued on 23.03.2012 |
Hon’ble Mr.
Justice P.K.Balasubramanyan, (Chairperson) Mr.
Y.G.Parande, (Member)
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