Surbhi Industries Vs. Commissioner of Customs and

Decided On : Dec-05-2006

Court : Authority for Advance Rulings

LAW: Section 23C, the Section 5A, the CE Act, Rule 8, the Chapter 21, the Tariff Act, Chapter 21, the Tariff Act, Chapter Heading No, the Tariff Act, Chapter Heading, the Tariff Act, the Finance Act, the First Schedule and the Second Schedule, the Tariff Act, the Additional Duty of Excise (Goods of Special Importance, the CE Act, the CE Act, the CE Act, the Tariff Act, Chapter Entry, the Tariff Act, Chapter 21, the Tariff Act, Tariff Item 2106, Section 2A, the CE Act, the Tariff Act, Section 5A, Section 3 of the Additional Duties of Excise (Goods of Special Importance, Section 3 of the Additional Duties of Excise (Textiles &, Section 80E of the Income Tax Act, the Finance Act, Act 10 to 1965, Item 16, the Income Tax Act, Section 80-E of the Act, Section 15C, Income Tax Act, Section 15C, Section 15C, the Excise Act, Rule 8, Rule 8, Rule 8, the Central Excises Act, Section 5A, Section 3 of the Additional Duties of Excise (Goods of Special Importance, Section 3 of the Additional Duties of Excise (Textile &, the Tariff Act, the Tariff Act, Section 136 of Finance Act, Section 91, Section 93, Section 85, the CE Act, the Additional Duties of Excise (Goods of Special Importance, Section 136 of Finance Act, Section 93, Section 85, the CE Act, the Finance Act, Section 2 of the Finance Act, article 271 of the Constitution, the CE Act, Section 2A, the CE Act, the Excise Act, Tariff Act, the Excise Act, Section 3, Section 136 of the Finance Act, Section 91, the Tariff Act, the CE Act, the CE Act, the Tariff Act, Cetsh 2106.9020, Rule 8

CARDINAL: 1, two, 1, 2, 14.11.02, 2., 26.07.06, 1, 1, 1, 2106.90 20, 2, 14.11.02, three, 1, 90, 30, 1, 14.11.02, 2, 4, three, 165, 481(SC, 14.11.02, 1, 1, 3, 3, 5, 2, 523, 3, 2, 1, 2, 4, One, 123/74, 1.3.81, two, 332/77, 1.12.77, two, 1/93, 28.2.93, 4, 4, 3, 3, 1, 2, 1, 1, 2, 1, 2, 3, 3, 3, 8), 9, one, 93, 31.1.2005, 14.11.2002.The, 2

DATE: 1944, 14.11.2002, 2002, 2002, the end of the month, 1985, 2001, 2005, 2004, 1957, 1978, 14.11.2002, 1957, 1978, Duty2106 90 20, 2004, 2004, 1944, 1944, 1957, 58 of 1957, 1978, 40 of 1978, 1985, 1986, 2002.Before, years, 1965, 1961, 1922, 1995, 15 years, 1944, 1957, 1944, 1944, 1944, 1944, 1957, 1978, 2002, 2004).Admittedly, 2001, 2004, 2001, 2004, 2005, 1957, 2001, 2004, 2005, 1964, 1964, 27.11.2006, 1889-1890, 2006, 2001, 2004, 26.6.2002, 14.11.2002, 2004, 2004, 2002, 2002, the end of the month, this 5^th day of December, 2006

WORK_OF_ART: the CE Act, 'Duty of Excise, the Second Schedule, Collector of Central Excise, T.I. 18E, Basic Excise Duty

ORG: M/s Surbhi Industries, M/s Shree Ranganatha Export Pvt. Ltd., Modular Industrial Flat, Notified, the Directorate of Industries and Commerce, Authority, BED, SED, National Calamity Contingent Duty, AED, Education Cess, Account Current, Cenvat Credit, the Cenvat Credit Rules, Customs &amp, Central Excise, BED, National Calamity Contingent Duty, NCCD, Additional Duty, Education Cess, EC, Additional Duty of Excise (Textile and Textile Articles, NCCD, AED, EC, Additional Duty of Excise (Textile and Textile Articles, Learned Counsel, Betel, SED, BED, National Calamity Contingent Duty, NCCD, AED, BED, NCCD, AED, EC, NCCD, AED, EC, BED, JDR, CDR, the Supreme Court, M/s Rukmani Pakkwell, ELT, the Learned Counsel, Textile Articles, the Central Government, the First Schedule &amp, Cenvat Credit, the Cenvat Credit Rules, NCCD, AED &amp, EC, The Learned Counsel, the Hon'ble Supreme Court, CIT, Straw Board Manufacturing Co., Bajaj Tempo Ltd., CIT, the Hon'ble Supreme Court, State, Tata Cummins Ltd., Straw Board's, Income Tax, Schedules, Appellate, the Appellate Tribunal, the High Court, the Appellate Tribunal, the Appellate Tribunal, the High Court, the High Court, the Supreme Court, The Hon'ble Supreme Court, the Tax Tribunal, The Hon'ble Supreme Court, Tribunal, The High Court, The Hon'ble Supreme Court, Tata Cummins Ltd., the Hon'ble Supreme Court, the High Court, The Hon'ble Supreme Court, the High Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the High Court, Tata Cummins Ltd., the Hon'ble Supreme Court:Union of India and Ors, Modi Rubber Limited, the Hon'ble Supreme Court, the Government of India, the Central Excises, Finance Bills, the Hon'ble Court, the Central Excises, the Central Excises, Rajasthan Spinning, Weaving Mills Ltd., the Hon'ble Supreme Court, Tribunal, the Hon'ble Supreme Court, AAR, Companies, the Revenue the Hon'ble Supreme Court, Tribunal, Textile Articles, Cenvat Credit, the Cenvat Credit Rules, BED, SED, Finance, NCCD, Education Cess, CE Act, NCCD, AED &amp, EC, NCCD, AED, the Hon'ble Supreme Court, Bisra Stone Lime Co., Orissa State Electricity Board, the Hon'ble Supreme Court, Income Tax, the Hon'ble Supreme Court, Orissa Electricity Board, inter alia, NCCD, AED &amp, EC, BED, xerox, Cestat, Sun Pharmaceutical Industries, CCE, Jammu Appeal No, the Learned Counsel, Cenvat and Rule 3, Cenvat Credit, inter alia, the First Schedule to Tariff Act, the National Calamity Contingent Duty, the Education Cess, Modi Rubber Limited &, Circulars No.641/32/2002-CX, the Central Board of Excise &, Customs, NCCD, EC, EC, Advance, EPCG, Education Cess, EC, BED, Finance, the Education Cess, EC, BED, BED, EC, BED, EC, BED, EC, SED, BED, National calamity Contingent Duty, NCCD, Additional Duty of Excise, Pan Masala, Account Current, PLA, Cenvat Credit, the Cenvat Credit Rules, Authority, Court

PERSON: Shyam Mani, Mouth Freshener, Mouth Freshener, Pan Masala, Pan Masala, Jammu, Pan Masala, Pan Masala, Vikram Nankani, Pan Masala Kg, Pan Masala, Pan Masala, Nankani, Pan Masala, Nankani, B.K. Singh, A.K. Roy, Jt, Nankani, Anr, Jaipur, Trichy v. Rukmani Pakkwell, A.R.Ramaswamy, Nankani, Nankani, K. Srinivasan, Srinivasan, Nankani, DFRC, Nankani, Mouth Freshener, Pan Masala', Pan Masala

NORP: Indian, Indian, Indian, Indian, Indian

GPE: Jammu, dispute").3, Jammu, Jharkhand, Bajaj, Clause, CIT Kerala

ORDINAL: first, First, First, first, second, first, first, third, second, first, second

PERCENT: 37.5%, 23%, 5.5%, 2%, 52%, 48%, 52%, 48%, 2%, 2%, 2%

TIME: 2) Act, three said Act, 2) Act

PRODUCT: F of Part, Central Excise Act

EVENT: Additional Duty of Excise (Goods of Special Importance