Tarrif List  originally known as Schedule to C E Act & later which was converted to the Intl Standards known as HSN since 2005. Check the basic Concepts of C Ex

koi baat nahi madhviji

WM ltd is manufacturing a product which is captively consumed to produce a final product, which is exempt from the paymetn of excise duty. The intermediary product is having a distinct market of its own. The company is of the view that since the final product is exempt , no duty  liability arises on intermediary product also. The department objected the view of the asessee. Discuss with reference to a decided case law, if any, whether the view of the company is justifiable? yogesh and bittu answer ?

Hey Madhavi so till today only you were googling & killing me & from tomoro you have a partner to do a joint killing operation. Hmmm... Ha Ha ha it a joke

International Convention of Harmonised system of Nomenclature (HSN), called Harmonised
commodity Descripttion and coding system, was developed by World customs organisation (WCO) (That
time called customs cooperation council, Brussels)

These are official notes issued by World Customs Organisation
They explain and clarify the scope and extent of each and every heading of the HSN, on the basis of which
Present CETA has been patterned.
They do not have legal backing but can be used as an aid to classification of goods when there is
ambiguity as to the scope of entry.

partner who is that?

Captive Consumption means consuming the product for own purpose where the valuation will be done at 110% & Final product is a different & distinct commodity. Intermdt prod is Excisable so excise will come on that Intrmdtr product even though the final prod is exempted commodity. Dept case will stand as Valid

in excise if good is in excise triff and it is capble of being bought and sold even thogh final product is exempt intemeditary good is taxble 

HSN notes can be brought into picture only when there is doubt or ambiguity about scope of any tariff
entry and if tariff entry is clear,
No external aid is necessary or permissible for determining its scope.
Explanatory notes in should be invoked only if there is ambiguity in tariff items in CETA.

Hey Its Bittu whom you have told that tomoro we will discuss Costing or any other subject. Hmm I will go on a holiday tomoro then, As i can resist Attacks & killing by one & not Multiple people

Adjudicating authority ? Difference between non-excisable goods and non duitable goods?

yogesh sirji kal se main nahi aunga 

Hey now the quest are increasing Some Mam Pooja has also entered & once I put an answer there shows foru flooding, I think this CACLUB has become useless, We should find some other forum where there is no such flooding problems, Do any of you know such other discussion forum then Pls tell so we can go there

Non-Excisable goods - If goods are not listed in CETA (or) If goods are listed in CETA but no rate is specified (i.e. not nil rate but the rate column is left blank)

Non-dutiable goods - They are excisable goods but not liable to duty because of: (a) NIL rate has been specified (b)on account of 100% exemption (c) On account of any other reason like, not manufactured or not marketable.

Why Bittuji Felt bad or what ? Come on ask your quest I will answer you but aaise bura mat lagalo bhaiya