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Union of India and Others Vs. Garware Nylons Ltd. Etc.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises and Salt Act, 1944 - Schedule 1

Reported in : 1996IXAD(SC)125; AIR1996SC3509; 2003(86)ECC404; 1996(87)ELT12(SC); 1996(6)SCALE667; (1996)10SCC413; [1996]Supp5SCR629

appeals are dismissed with costs, including Counsel's fee of Rs. 5,000 in each case. Excise - interpretation - Schedule 1 to Central Excise and Salt Act, 1944 - whether 'nylon twine' can be considered as 'nylon yarn' so … learned Judge, therefore, directed the Revenue to refund to the assessees the excess amount collected from them as Central Excise Duty on the basis that 'Nylon twine' falls under Item 68 of the First Schedule to the Act.8. … so as to be covered by Item 18 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act') as it stood prior to the Amendment of 1977. 18 RAYON AND

Shyam Sunder U. Nichani Vs. Asstt. Collector of C. Ex. and Customs

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 8(1), 10, 10A, 73B, 173-A and 173B; Central Excise Act - Sections 11A

Reported in : 1991(33)ECC246; 1991(56)ELT5(Kar)

Matched in: Advocate Shri G. Chandra Kumar, Adv. Shri Ashok Harnahalli, Central Govt. Standing Counsel

Thungabhadra Steel Products Ltd. Vs. Uoi and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act - Sections 2

Reported in : 1997(58)ECC26; 1998(98)ELT334(Kar); ILR1997KAR1301; 1997(3)KarLJ601

from, its Factory are not 'goods' within the meaning of Section 2(d) of the Central Excises and Salt Act, 1944, and would not, therefore, attract the central excise duty and even the main products, such as, gates, hoists, … to the Central Excise that could be subject to the duty. It appears to us that under the Central Excise Act, as it stood at the relevant time, in order to be goods as specified in the entry the … 2(d) New Section 2(d) 'Excisable goods' means goods specified in the First Schedule as being subject to a duty of excise and includes salt' 'Excisable … ORDERT.N. Vallinayagam, J. 1. The petitioner is a Public Sector undertaking jointly owned by the Government

State of Andhra Pradesh Vs. Feno Plast Private Limited

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5, 5(1) 6, 8 and 15; Central Sales Tax Act, 1956 - Sections 6, 8, 8(2A), 14 and 15; Kerala General Sales Tax Act, 1963 - Sections 9

Reported in : [1995]97STC316(AP)

Nos. 1, 4, 19, 20, 21 and 22 of the First Schedule to the Central Excises and Salt Act, 1944. Item 19 of the First Schedule to the said Act deals with 'cotton fabrics' and reads as follows … therein that the definition of 'cotton fabrics' takes in its fold P.V.C. cloth. So also in Collector of Central Excise, Hyderabad v. Fenoplast (P) Ltd. : 1994ECR428(SC) the Supreme Court laid down that rexine cloth falls within the … said scheme Additional Duties of Excise (Goods of Special Importance) Act, 1957 (for short 'the Additional Duties of Excise Act') was enacted by the Parliament and each State is given a share in the income derived from the

Diamond Rubber Mills Vs. Superintendent, Central Excise, Lucknow Range ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 37; Central Excise Rules, 1944 - Rules 2, 9, 47 and 49; Central Excise (4th Amendment) Rules, 1982; Finance Act, 1982 - Sections 51

Reported in : 1986(7)ECC157; 1985(21)ELT646(All)

products which fall under Excise Tariff Item No. 16-A(4) of Schedule 1 to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). According to it excise duty on the said item is exempted up … has been filed as Annexure 1 to the writ petition, was served on it by the Superintendent of Central Excise M.O.R. Aligarh stating that the goods manufactured by it were processed cotton fabrics falling under Tariff Item No.

Union of India and ors. Vs. T.S.R. and Co.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 173G

Reported in : 1985(5)ECC177; 1985(22)ELT701(Mad)

of the Finance Bill No. 2, dated 29th May, 1971, Schedule 1 of the Central Excises and Salt Act, 1944, the following item was introduced as Item 14F (ii) which reads as under : 'Preparations for the care … introduction of the said item, the samples of the thailams prepared by the respondent were taken by the Central Excise Authorities for analysis. After analysis on 15th September, 1973, the respondent was issued a show cause notice enclosing

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 4; Central Excise Tariff Act, 1985

Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)

Section 2(f) and to Tariff Item No. 27 in the First Schedule to the Central Excises and Salt Act, 1944 made by the Finance Act, 1980 and also Tariff Item 8313.11 in Schedule to the Central Excise Tariff … the purpose of duty has to be the value assessable under the provisions of Section 4 of the Central Excise Act. The respondents claimed that it was not permissible to take into consideration the value of any post-extrusion operations … Pendse, J. 1. This is an appeal preferred by the Government of India to challenge

The State of Gujarat Vs. Dilipkumar Kiritkumar and Co.

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 5, 62 and 69

Reported in : [1980]45STC318(Guj)

is, in our opinion, we have to construe items 19 and 22 of the First Schedule to the Central Excise Act. Now it is also axiomatic to say on the recognised principles of interpretation of statutes that 'the construction … 'artificial silk fabrics' and 'cotton fabrics' contained in items 22 and 19 of the First Schedule to the Excise Act, 1944. In the opinion of the Tribunal, the Deputy Commissioner committed an error in spelling out that under the … made to us under section 69 of the Gujarat Sales Tax Act, 1969. We will state a few facts which have led to this reference

ion Exchange (India) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2003)(159)ELT499Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Kakar Fuels Pvt. Ltd. Vs. Union of India (Uoi)

Court : Allahabad

Subject : Excise

Acts : Indian Companies Act, 1956; Central Excises Act, 1944 - Sections 3(1); Finance Act, 1982; Constitution of India - Article 226

Reported in : 1991(33)ECC294; 1991LC36(Allahabad); 1992(58)ELT438(All)

briquettes and formed coke briquettes from the petitioners under Entry No. 68 of the First Schedule of the Central Excise Act and also for directing the respondents to refund a sum of Rs. 3,29,000/- paid by the petitioners as … only a preparation of coal in the same manner as soft coke under the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The coal and coke were not classified prior to 1978 for the … the Constitution of India praying for quashing the orders dated 28th April, 1980 and 30th June, 1979, passed by the Appellate Collector, Central Excise, New