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B. Dar Laboratories Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 52

Reported in : [1968]22STC160(Guj)

runs as under : 'Tobacco as defined in item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944.' 4. Item 4 in the said Central Excises and Salt Act, 1944, reads as … : 'Tobacco as defined in item No. 4 of the First Schedule to the Central Excises and Salt Act, 1944.' 4. Item 4 in the said Central Excises and Salt Act, 1944, reads as under : ''Tobacco' means … of Ipco Dental Creamy Snuff by the applicant under its bill dated 25th December, 1962, is covered by entry 49 in Schedule A to the

Collector of Central Excise, Ahmedabad Vs. Ashoka Mills Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 96V and 96W; Central Excise Act, 1944

Reported in : AIR1990SC33; 1989(24)ECC395; 1989(43)ELT79(SC); (1990)1GLR508; JT1989(3)SC576; 1989(2)SCALE553; (1989)4SCC81; [1989]Supp(1)SCR86; 1990(1)LC98(SC)

subject to excise duty on an ad valorem basis under item 19 of the tariff in the First Schedule to the Central Excises & Salt Act, 1944 (hereinafter referred to as 'the Act'). 'Yarn, all sorts, not … order as to costs. Excise - exemption - Rule 96V and 96W of Central Excise Rules, 1944 and Central Excise Act, 1944 - appeal preferred by Collector of Central Excise against Order passed by Customs Tribunal - whether yarn cleared … This Section in the rules was inserted by notification No. 110/61 dated 20.4.61 and omitted by notification No. 145/77 dated 18.6.77. They read thus :96-V

Commissioner of Income-tax (Central), Madras Vs. S.S.M. Finishing Cent ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1) and 109

Reported in : (1990)85CTR(Mad)189; [1990]186ITR597(Mad)

of the extended or expanded definition of 'manufactuer' occurring in Section 2(f) of the General Excises and Salt Act, 1944, as amended by the Central Excisel and Salt and Additional Duties of Excise (Amendment) Act, 1980, and in … by the assessee would amount to manufacture of texiles as specified in item No. 32 of the Fifth Schedule ?' 2. The assessee is a registered firm. In respect of the assessment year 1974-75, in the course

Hindusthan Safety Glass Works Limited Vs. Central Board of Excise and ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944

Reported in : (1990)1CALLT365(HC),1990(29)ECC24,1990(45)ELT66(Cal)

the petitioner's factory under Item 23A of the First Schedule of the Act being Central Excises & Salt Act, 1944 and to withdraw, cancel and/or rescind the order bearing No. 39 IB dated July 18, 1981 and the … waste product of glass. The Collector of Central Excise decided the case concerned as an offence under the Central Excise Act and Rules thereto and confirmed the claim for duty for such clearance. According to the respondents, the acts … glass cullets arising in the process at the petitioner's factory under Item 23A of the First Schedule of the Act being Central Excises & Salt

issa Industries Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Government of India, from the whole of--(i) the duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 (1 of 1944); and(ii) The Additional duty of excise leviable thereon under Sub-section (1) of Section 3 of … that it is necessary in the public interest so to do, hereby exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when … that the supply, so made, is in terms of the notification, dated 28.08.2005, issued, in this regards, in respect of goods falling under the Central

Extrusion Processes Pvt. Ltd. and Mobanbhai I. Patel of Bombay Vs. Shr ...

Court : Mumbai

Subject : Excise

Reported in : 1988(14)LC529(Bombay)

or tubes and pipes of aluminium is liable to payment of duty under the Central Excise and Salt Act, 1944 (hereinafter referred to as 'the said Act' for the sake of brevity), came to the conclusion that 'printing … H. Suresh, J.1. In Extrusion Process Pvt. Ltd. v. N.R. Jadhav, Superintendent of Central Excise 1974 Cen Cus 13C (Guj) reported in 1979 ELT (380), in which the present petitioners were themselves the … aluminium include lacquering or printing or both of plain containers.(b) The First Schedule shall be amended in the manner specified in Parts I and II … process of extrusion, it cannot be covered by sub-item (e) of Item 27.' Thereafter after posing a question; Is the process of printing and lacquering

Golden Tobacco Company Ltd. Vs. Union of India and Another

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 11 and 173J; Central Excise Act, 1944 - Sections 4

Reported in : (1982)84BOMLR274; 1983(14)ELT2238(Bom)

of ad valorem excise duty under Item 4 in the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944). The Petitioners had appointed sole distributors for different parts of India, and, therefore, for the … Limited, who carry on the business of manufacturing cigarettes, against the Union of India and the Collector of Central Excise. At the relevant time the petitioners' factory was situate at Swami Vivekanand Road, Vile Parle, Bombay. The cigarettes … 1. This Petition under Article 226 of the Constitution of India has been filed by the Golden Tobacco

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 … ORDERV.N. Mehrotra, J.1. This writ petition has been filed under Article 226 of the Constitution of India praying for quashing the orders dated 28th

Travancore Rayon Ltd. Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1955; Constitution of India - Articles 136 and 227; Central Excise Act, 1944 - Sections 36; Central Excise Rules - Rule 55

Reported in : AIR1971SC862; 1978(2)ELT378(SC); (1969)3SCC868; [1970]3SCR40

was producing in its factory nitro-cellulose lacquer [falling under tariff Item No. 22(iii)(i) No. 14(iii)(i) of the First Schedule to the Central Excise & Salt Act, 1944, read with the Finance Act, 1955], without obtaining a central … the costs of this appeal to the appellant Company. Excise - payment of duty - Section 36 of Central Excise Act, 1944, Finance Act, 1955, Articles 136 and 227 of Constitution of India and Rule 55 of Central Excise Rules … was producing in its factory nitro-cellulose lacquer [falling under tariff Item No. 22(iii)(i) No. 14(iii)(i) of the First Schedule to the Central Excise & Salt

Sohana Woollen Mills and Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 35A and 36; General Clauses Act - Sections 6; Central Excise Rules, 1944 - Rules 8(1), 10 and 10A

Reported in : ILR1993Delhi70

application. By the impugned orders the Government of India upheld the orders passed by the Collector, Customs & Central Excise under section 35A of the Central Excise and Salt Act, 1944 (in short the 'Act') holding that yarn … 30 per cent acrylic fibre did not fall within the ambit of Tariff item l8E in the First Schedule of the Act. (2) The petitioners are manufacturers of various type? of yarn and also undertake spinning of