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Collector of Central Excise Vs. Orkay Polyester

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1988)(15)LC162Tri(Mum.)bai

finished excisable goods".Shri Senthivel submited that the goods cannot be both finished and semifinished for the purpose of Central Excise Law. It could either be finished or semi-finished and it can never be finished and semi-finished simultaneously. Shri Senthivel … finished. He further urged that POY is a finished product; it is marketed as a finished product. The Central Excise Law classified the yarn into two categories, namely, textured and other than textured. These two categories of yarn are

Collector of Central Excise Vs. Reliance Textiles Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1986)(10)ECC71

56-B as of right. Shri Senthivel laid stress on the word 'may' appearing in that Rule. (2) The Central Excise Law all along classified the yarn into two categories, namely, textured and other than textured. For the purpose of … classifies yarn into two categories, namely, (1) textured yarn and (2) other than textured. He contended that the Central Excise Law treats these two goods distinctly and differently though basically they are yarns. In support of his contention, Shri

Laxmi Starch Limited Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise and Customs Laws Amendment Act, 1991

Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)

Syed Shah Mohd. Quadri, J.1. A common question regarding the constitutional validity of Central Excise and Customs Laws Amendment Act, 1991 (Act 40 of 1991) (for short 'Amendment Act') arises in these Writ … term `manufacture' in Section 2(f) of the Central Excise Act, has observed that the taxable event under the Excise Law is `manufacture and moment there is transformation into a new commodity commercially known as a distinct and separate

Gujarat State Fertilisers Co. Limited Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 7, 9, 9(1), 9A, 49, 173C and 173F; Central Excise Act, 1944 - Sections 2, 3, 3(1), 4, 4(1), 35 and 36

Reported in : 1980CENCUS585D; 1980(6)ELT397(Guj)

`the Act') and, second, an order dated September 6, 1979 (Exhibit `L') passed by the Appellate Collector of Central Excise and Customs, Bombay, in exercise of his appellate jurisdiction under section 35 of the Act. The question which … vs. Union,- 1978 E.L.T. (J476) and by the Delhi High Court in Modi Rubber Ltd. vs. Union, 1978 Excise Law Times (J127). A Division Bench of this High Court (S. H. Sheth & N. H. Bhatt, JJ) also

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A; Customs Act, 1962 ; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 ; Customs and Central Excises Laws (Amendment) Act, 1988 - Sections 5A(1) and 5A(2)

Reported in : (2004)2GLR1338

regenerated polymers out of scrap or waste of goods falling within various Chapters including Chapter 39 of the Central Excise Tariff. Ordinarily, the units permitted to be set up in Kandla Special Economic Zone like the other Special … are to be made on payment of customs duties and excise duties in accordance with the provisions of law.3. Section 3 of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') provides for levy and

Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9(3), 11A(1), 11B, 11B(1), 11B(2), 11B(3), 11B(4), 11C(2), 11D(2), 12A, 12B, 12C, 12D and 37B; Central Excise and Customs Laws (Amendment) Act, 1991; Customs Act, 1962 - Sections 27(2), 28A(2), 28C and 28D(2); Contract Act - Sections 72; Essential Commodities Act; Income Tax Act, 1961 - Sections 41(1); Agriculture Produce Act; Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; Madhya Bharat Sugar Control Order, 1949; Constitution of India - Articles 14, 226 and 265; Central Excise Rules; Price Control Order

Reported in : 1993(67)ELT483(Raj)

Ae Vee Iron & Steel Works Private Limited, Bombay, dated 29-5-1985. The Assessing Authority, namely, the Assistant Collector, Central Excise, Jodhpur, rejected the assessee-petitioner's claim. The petitioner filed an appeal before the Collector (Appeals). The appeal filed by … refund was made by the Department of the excise duty illegally recovered from the petitioner without authority of law. In view of aforesaid facts, which are undisputed, the petitioner has filed the present writ petition seeking a

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

rate of basic customs duty on imported caprolactum was increased from 55% to 75% ad valorem. Thereafter the Central Excise Laws (Amendment and Validation) Ordinance 1982 (later substituted by an Act) (hereafter the '1982 Amendment Act') was promulgated … basic customs duty on imported caprolactum was increased from 55% to 75% ad valorem. Thereafter the Central Excise Laws (Amendment and Validation) Ordinance 1982 (later substituted by an Act) (hereafter the '1982 Amendment Act') was promulgated to

indrol Lubricants and Specialities Ltd. Vs. Union of India

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 11 and 173J; Central Excise Act, 1944 - Sections 11, 11B and 11B(5); Indian Contract Act, 1872 - Sections 72; Limitation Act - Sections 14

Reported in : 1991LC417(Madras); 1994LC496(Madras); 1992(57)ELT227(Mad)

Matched in: Advocate Shri T. Dulip Singh, Adv., ;for M/s King and Patridge Shri P. Narasimhan, Addl. Central Govt. Standing Counsel

India Foils Limited Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Excise

Reported in : 1992(37)ECC74

of the Central Excises & Salt Act, 1944 manufactured by the petitioner and exported under Bond under the Central Excise Rules, 1944 is not liable and/or chargeable with any duty of excise whatsoever and for a Writ of … CFC (SC) 220 Rayala Corporation (P) Ltd and Anr. v. The Director of Enforcement, New Delhi 1981 (8) Excise Law Times page 389 : [1984] 3 ECC 306 (Del) Poona Bottling Co. Limited and Anr. v. Union of

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)

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- AIR 1968 S.C. 922, Flocks (India) Private Limited v. Government of India and Ors., 1983 Excise Law Times 197 and Punjab Rubber and Allied Industries and Ors. v. Union of India and Ors., 1984 (16)