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M/S Shiva Taxfabs Limited and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37B, 2(f); Income Tax Act, 1961 - Section 119; Customs Act, 1962 - Section 151 A

petitioners. Reliance is placed on the definition of the term 'manufacture' in the definition clause 2(f) of the Central Excise Act, 1944 (Act, for short) to controvert the first contention. To draw support, the respondents have referred to Plasmac Machine … right of the Board to issue circulars, it is submitted that the same has been validly issued under Section 37B of the Act. 4. The first question which arises for consideration is what is the effect of the

ici India Limited Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37B

Reported in : 2003(159)ELT53(MP)

events as may be laid down by Central Board of Excise and Customs under Section 37B of the Central Excise Act, 1944. He has relied upon a circular issued by the Govt. of India, Ministry of Finance (Department of Revenue),

Commnr. of Central Excise, Indore Vs. Virdi Brothers and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37B

Reported in : 2007(207)ELT321(SC); 2006(14)SCALE115

& Customs, New DelhiSub: Excisability of plant and machinery assembled at site-RegardingIn exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the … these appeals is whether refrigeration plant/cold storage plant/Central air-conditioning plant/caustic soda plant can be subjected to duty under Central Excise Act, 1944 (in short the 'Act'). Stand of the appellant was that the fabrication of such plants out of duty

Kissan Chemicals Vs. Union of India

Court : Delhi

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 37B

Reported in : 1996IIIAD(Delhi)510; 64(1996)DLT73; 1996(37)DRJ623; 1996(88)ELT648(Del)

petitions have challenged the issuance of Circular/Order, Annexure P-3 to the petition, issued under Section 37B of the Central Excise and Salt Act, 1944 by the Central Board of Excise and Customs. The learned counsel have contended that

Commissioner of Central Excise, Indore Vs. Cethar Vessels Ltd. and ors ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 37B

Reported in : 2007(212)ELT454(SC); 2007(7)SCALE596; 2007AIRSCW3712; 2007-08(6)VATToday96

Excisability of plant and machinery assembled at site-RegardingIn exercise of the power conferred under Section 37B of the Central Excise Act, 1944, the Central Board of Excise and Custom considers it necessary, for the purpose of uniformity in connection with

Scj Plastic Limited Vs. Sales Tax Officer and ors.

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 9 and 49; Central Excise Act, 1944 - Sections 37B; Income-tax Act, 1961 - Sections 119; Haryana General Sales Tax Act - Sections 17

Reported in : 2002(63)DRJ604; [2004]138STC264(Delhi)

notice by the learned counsel for the respondents equivalent to or pari materia with Section 37B of the Central Excise Act, 1944 or Section 119 of the Income-tax Act, 1961. There is nothing wrong if the Commissioner of Sales Tax

Muller and Phipps (India) Ltd. Vs. the Collector of Central Excise, Bo ...

Court : Supreme Court of India

Subject : CustomsExcise

Acts : Central Excise Act, 1944 - Sections 37B; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2; Drug Price Control Order, 1970; Drugs and Cosmetics Rules, 1945 - Rule 17; Central Excise Tariff Act, 1985; Sales Tax Act

Reported in : 2004(94)ECC1; 2004(167)ELT374(SC); JT2004(Suppl1)SC490; 2004(5)SCALE391; (2004)4SCC787

33.04 from 1.3.1986 and there is no legal infirmity in the order issued under Section 37B of the Central Excise Act, 1944.3. The relevant entries of tariff item 14F and Heading No. 33.03 are as follows :-14F. Cosmetics and toilet

Jai Fibres Ltd. Vs. Commissioner of Central Excise, Mumbai-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act; Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 11A, 35E(4), 37B and 373; Central Excises Rule - Rules 10 and 173B; Seventh Schedule of the Constitution of India

Reported in : 2007(123)ECC185; 2007(149)LC185(SC); 2007(218)ELT484(SC); (2008)1SCC434; 2008AIRSCW471

direction of prospective application - Impugned judgment thus not sustainable and accordingly set aside - Appeal allowed - CENTRAL EXCISE ACT, 1944. Section 37-B & Central Excise Tariff Act (5 of 1986), Chapter 39, Heading 39.23, Sub-heading 3923.90: [S.B. Sinha & … circular on 24.9.1992, the relevant portion whereof is as under:Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excises and Salt Act, 1944 (1 of 1944) (henceforth referred to as the Act) and

indichem Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 37B

Reported in : 1996(88)ELT35(Guj)

of a circular/order. Annexure 'D' to the petition, issued under Section 37B of the Central Excises and Salt Act, 1944 by the Central Board of Excise and Customs. 2. Learned Advocates have stated that as facts and questions … and dispersing and stabilizing agents resulting in their dilution amount to manufacture or not came up before the Central Excise and Gold Appellate Tribunal (CEGAT), Special Bench 'C', New Delhi and the Tribunal in its decision reported in

Commissioner of Customs, Calcutta Etc. Etc. Vs. Indian Oil Corporation ...

Court : Supreme Court of India

Subject : ExciseCustoms

Acts : Customs Act, 1962 - Sections 5(8), 14, 14(1A), 40, 42, 42(2) and 46; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 5 to 8 and 9(2); Customs Act, 1961 - Sections 151A; Income Tax Act, 1961 - Sections 119; Central Excise Act, 1944 - Sections 37A and 37B; Income Tax Act, 1922 - Sections 2, 6A and 12(1B); Finance Act, 1955; Andhra Pradesh General Sales Tax Act

Reported in : (2004)187CTR(SC)297; 2004(92)ECC161; 2004(165)ELT257(SC); [2004]267ITR272(SC); 2004(2)SCALE569; (2004)3SCC488; [2006]144STC146(SC)

the view of the Constitution Bench regarding the binding nature of circulars issued under Section 37B of the Central Excise Act, 1944 was reiterated after it was drawn to the attention of the Court by the Revenue that there were