Central excise

Sr. No. Name of the Applicant Status of the Applicant Question(s) on which Advance Ruling was sought Ruling No. and date Ruling Passed by Remarks
25

M/S T.T. 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)
24

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)
23

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)
22

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)
21

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)
20

M/s Lakhani Footwear Pvt. Ltd Plot No. 11, Sector-11, IIE, Sicdul, Haridwar

A resident private limited company

On expansion of the proposed activity in the present unit i.e. establishing of Haridwar Plant-II by the applicant in the same premises whether the benefit of notification No. 50/2003-C.E. dated 10.06.2003 will be available to the goods manufactured i.e. footwear in their Plant-II Haridwar?

Ruling No. AAR/CE/09/2016 issued on 11.03.2016 Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
19

M/s Indus Towers Limited
Gurgaon

(Public Limited Company)

(i) “Whether in the facts and circumstances of the Applicant’s case, the activities of repair and maintenance proposed to be undertaken by the Applicant amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944.”
(ii) “Whether in the facts and circumstances of the case and in the event the aforesaid activities of repair and maintenance amount to manufacture, then the basis for arriving at value for purpose of Excise duty under the Central Excise Act, 1944 and Rules made thereunder.”
(iii) “Whether in the facts and circumstances of the case, the Applicant is eligible to avail CENVAT credit of Excise duty under the Central Excise Act, 1944 /Additional duty of Excise under Sec 3(1) of the Customs Tariff Act, 1975 paid on parts and spares used for the replacement of the defective ones and Service Tax paid on inspection, certification, engineering services etc. for the aforesaid repair and maintenance activities and claim set off against the output service tax paid for rendering of passive infrastructure services by the Applicant to its customers”.

Ruling No. AAR/CE/03/2016 issued on 22.01.2016 Justice V.S. Sirpurkar ()Chairperson) Shri S. S. Rana Member- Technical) Shri R. S. Shukla, Member (Law)
18

M/S USUI Susira International Private Limited,

Chennai

Wholly owned subsidiary Indian Co.

Whether the activity of bending, assembling and inspection of imported end-formed tubes would amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944?

Ruling No. AAR /CE/14/2015 issued on 20.11.2015 Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)
17

M/s International Institute of Diamond Grading and Research India Pvt. Ltd

Mumbai

Wholly owned subsidiary Indian Co.

Whether or not the proposed activity to be undertaken i.e. grading and inscription of diamonds by applicant company would amount to manufacture under Central Excise Legislation?

Ruling No. AAR /CE/11/2015 issued on 18.09.2015 Justice V.S. Sirpurkar (Chairperson) Shri S. S. Rana (Member)
16

M/s ELG India Private Limited Mumbai

A Wholly owned subsidiary Indian Co. of ELG International Holding B.V., Quebecstraat 7, Haven Nr. 4515, 3197 K.L. Botlek Rotterdam, Netherlands

Whether the activity of processing of various grade of scrap to manufacture blended stainless steel scrap proposed to be carried out by the applicant by way of procurement / receipt of materials, radioactivity check, grade wise sorting, cutting / shredding / crushing and sizing of oversize material, Bundling, Briquetting and Blending qualify as “manufacture” and the applicant is required to obtain registration under the Central Excise Act, 1944 and liable to pay Excise duty?

Ruling No. AAR/ CE/02/2013 issued on 07.08.2013 Hon'ble Dr. Justice Arijit Pasayat, (Chairman) Mr. Y.G.Parande, (Member)