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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 … and under heading No. 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

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 … procedure of such taxing 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

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 … 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

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 … and 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

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 … unspecified goods taxable at 8% as such, the same may be taxed @ 7%. As such notice Under Section 24. ST-15 may be issued to the Dealer for appearing on 09-05-2001 and the case is reopened'.4. The

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 … 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 … wherein it was observed at para 5 as follows: (SCC pp. 494-95) "5. It is then contended that Sections 3(2) and (3) make distinction between the employees covered by those provisions and the employees of the aided

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)

issued under Section 151A of the Customs Act which was in para materia with Section 37B of the Central Excise Act and that it was well settled that the Revenue was bound by the instructions issued by CBEC. It … : [1965]56ITR198(SC) . In that case, a Constitution Bench of this Court was examining the constitutional validity of Sections 2, 6A(e) and 12(1B) inserted in the Income Tax Act of 1922 by the Finance Act of 1955.

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

: 2003ECR783(SC) for arriving at its decision that in view of the amendment of Section 11A of the Central Excise Act, the validity whereof had been upheld, the revenue was within its jurisdiction to get the differential duty which … 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)

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 … petitioners in all these 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

Commissioner of Central Excise Vs. Eswaran and Sons Engineers Ltd.

Court : Supreme Court of India

Subject : Excise Civil

Acts : Central Excise Act, 1944 - Sections 35L and 37B; Central Excise Tariff Act, 1985

Reported in : AIR2005SC611; (2005)2CALLT83(SC); 2005(98)ECC177; 2005(179)ELT272(SC); (2005)1SCC745

of 1995 is set aside with no order as to costs. Excise - Central Excise Act, 1944 - Sections 35L, 37B - Central Excise Tariff Act, 1985 - Tarriff heading 8537 or Tarriff heading 8535 - Classification … S.H. Kapadia, J.1. These appeals under section 35L of Central Excise Act, 1944, (hereinafter referred to for the sake of brevity as 'the said 1944 Act') are filed by the