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Sep 19 2005

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Decided on : Sep-19-2005

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

Government to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to hereafter as 'the Act'). The parties in the various proceedings which are being disposed of by

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Mar 11 1997

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise, Aurangaba ...

Court : Supreme Court of India

Decided on : Mar-11-1997

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 5A

Reported in : 1997(92)ELT23(SC); JT1997(10)SC737; (1997)9SCC681

- Central Excise Tariff Act, 1985, Rule 8 (1) of Central Excise Rules, 1944 and Section 5A of Central Excise Act, 1944 - appellant claimed exemption from excise duty as goods manufactured by him were mentioned in notification exempting surgical

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Dec 10 2004

ichalkaranji Machine Center Pvt. Ltd. Vs. Collector of Central Excise, ...

Court : Supreme Court of India

Decided on : Dec-10-2004

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 5A(1), 11A and 35L; Central Excise Rules, 1944 - Rules 8(1) 57A to 57G, 57J and 92; Central Excise Tariff Act, 1985

Reported in : 2004(97)ECC681; 2004(174)ELT417(SC); JT2005(6)SC188; (2005)1SCC465

the specified goods cleared for home consumption under Rule 57A of the said Rules or Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of … also manufacture gear boxes and gear box covers falling under chapter 8483.00 of the schedule annexed to the Central Excise Tariff Act 1985. In order to manufacture the aforestated items, the appellants use iron and steel products falling … Kapadia, J.1. This is an appeal by the assessees under Section 35L(b) of the Central Excises and Salt Act, 1944, against the final judgment and order No. E/1863/98-B1 dated 17.9.1998 passed in Appeal No. E/829/92-B1 by the Customs

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Mar 05 1997

Indian Petrochemicals Corporation Ltd. Vs. Collector of Central Excise ...

Court : Supreme Court of India

Decided on : Mar-05-1997

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 5A

Reported in : AIR1997SC1176; 1997(92)ELT294(SC); JT1997(3)SC282; 1997(2)SCALE481; (1997)3SCC515; [1997]2SCR718

In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to … the manufacture of Ethylene, Propylene, Benzene, Toluene and other products falling under Chapters 27 and 29 of the Central Excise Tariff Act, 1985.2. At the material time the appellant obtained raw naphtha from the Refinery in terms of

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Jul 06 2000

Varsha Exports and ors. Vs. Union of India and ors.

Court : Gujarat

Decided on : Jul-06-2000

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(27) and 12; Central Excise Act, 1944 - Sections 5A; Customs Tariff Act, 1975

Reported in : 2000(71)ECC834

place in Central Excise tariff of India 2000-2001. In exercise of the power conferred by sub-section (1) of Section 5A of the Central Excise Act, 1944, the Central Government has issued the said notification. The relevant portion of … Domestic Tariff Area (DTA) on payment of duties in terms of EXIM Policy and the provisions of the Central Excise Act, 1944 and the Customs Act, 1962. The goods manufactured in 100% Export Oriented Units (EOUs) or those manufactured in

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Apr 12 2005

Commissioner of Central Excise, Trichy Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Decided on : Apr-12-2005

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 173Q; Trade and Merchandise Marks Act, 1958; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2

Reported in : AIR2005SC4101; 2005(99)ECC713; 2005(183)ELT123(SC); JT2005(4)SC270; (2005)4SCC194

of Chapters 13 to 96In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to

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Feb 13 2009

Unison Electronics Pvt. Ltd. and anr. Vs. Commissioner, Central Excise ...

Court : Supreme Court of India

Decided on : Feb-13-2009

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985; Central Excise Rules, 1944; Trade Marks Act; Constitution of India - Article 14

Reported in : 2009(235)ELT206(SC); JT2009(3)SC584; 2009(3)SCALE150; (2009)4SCC647:2009AIRSCW2833

in question reads as follows:In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to

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Oct 03 2005

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Decided on : Oct-03-2005

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

In exercise of the powers conferred by Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of … is - whether irrespective of the assessees having not followed or substantially followed Chapter X procedure under the Central Excise Rules, 1944, they would still be entitled to the benefit of notification No. 121/94-CE dated 11.8.1994 as held

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Mar 11 2003

Collector of Central Excise, New Delhi Vs. Universal Electrical Indust ...

Court : Supreme Court of India

Decided on : Mar-11-2003

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 5A(1)

Reported in : AIR2003SC3434; 2003(86)ECC281; 2003(153)ELT266(SC); JT2003(3)SC358; 2003(3)SCALE198; (2003)4SCC337; [2003]2SCR920

the Tribunal. The appeals are, therefore, dismissed with costs. Excise - Central Excise Rules - Rule 8(1) - Central Excise Act, 1944 - Section 5A(1) - Assessee manufactures electric toasters, room heaters, electric fans etc. and is a small scale

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Apr 20 2007

Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excis ...

Court : Supreme Court of India

Decided on : Apr-20-2007

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 5A(1)

Reported in : 2007(117)ECC296; 2007LC296(SC); 2007(211)ELT360(SC); JT2007(8)SC338; 2007(6)SCALE22; (2007)9SCC32; 2007(1)LC605(SC)

- Matter remanded to adjudicating authority for fresh determination in accordance with law - Appeal accordingly allowed - CENTRAL EXCISE ACT, 1944.[C.A. No. 1/1944]. Section 5A & Central Excise Tariff Act, 5/1986, Sch. Chap 21, Heading 21.07, Sub-heading 2107.91:

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