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Kher Stone Crusher vs General Manager, District on 3 July, 1990 amounts to manufacture so as to make crushed stones liable to Central Excise duty : 1.
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Central Excise Act, 1944 (1 of 1944) and in supersession of (i) notifiion of the Government of Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Excise Tariff semi-precious stones; waste and scrap of (1) Coconut husk crusher (2) Coconut husk defibering mill (3) Sifter or siever (for separating.
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19 Jan 1986 (1) This Act may be called the Central Excise Tariff Act, 1985. course slates of Chapter 68; (e) Precious or semi-precious stones of Chapter 71 CRUSHERS AND SIMILAR 12 MACHINERY USED IN THE MANUF- ACTURE
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2517, Pebbles, gravel, broken or crushed stone, of a kind commonly used for 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of 8435, Presses, crushers and similar machinery used in the manufacture of wine,
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Excise Duty is a kind of indirect tax that is percentage of tax paid on goods The CBEC or the Central Board of Excise and Customs was established by George it also includes silver jewellery besides the diamond and stone-studded ones,
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appellants were liable to pay Central Excise duty on crushed stones under Tariff Heading Central Excise , decided on 6.2.1991 has held that crushing of lime stone into lime fine The appellants had installed stone crushers which were.
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Commissioner Of Central Excise, Chandigarh . They, therefore, did not apply for any licence nor paid excise duty. sizes commercially known the help of crushing machine converted the same into stones of smaller sizes, known as “gitti ”.
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