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M/S Air Liquide North India Pvt. Vs. Commnr. of Central Excise, Jaipur ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapter Note 10 of Chapter 28

amount to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 (hereinafter referred to as `the Act'). Chapter Note 10 of Chapter 28 of the Act, in relation to

Commissioner of Central Excise, Delhi Vs. Frick India Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378

India Ltd., Faridabad, (M/s. FIL) manufactures air-conditioning and refrigerating machinery and appliances classifiable under Chapter 84 of the Central Excise Tariff Act, 1985.3. Assessee cleared compressors falling under tariff sub-heading 8414.10. They also cleared to its buyers separately 'fly wheel' under

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

Court : Supreme Court of India

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

judgment in civil appeal nos.5747-5749 of 2000 that this kimam was excisable and classifiable under sub-heading 2404.49/2404.40 of Central Excise Tariff Act, 1985. Admittedly, the existence of assessees' units in Delhi, where kimam was manufactured, was not disclosed to the department, … law involved in this matter 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 … either to a unit in a Free Trade Zone or to a 100% Export-Oriented Unit or to a unit in Electronic Hardware Technology Park or

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to … 226 of the Central Excise Rules, 1944, to the tune of Rs. 10 lakhs, on the petitioner. 5. It has also been stated that Section … full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods would fall, the rate of duty

Gujarat State Fertilizers Pvt. Ltd. Vs. Union of India (Uoi)

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Tariff Act, 1985; Central Excise Rule, 1944 - Rules 9, 10, 173B, 173F, 173G and 173Q

Reported in : 2009(168)LC109(Delhi); 2009(241)ELT190(Del)

sulphuric acid known by the trade name 'fuming sulphuric acid',it would be worthwhile mentioning here that in the Central Excise Tariff Act, 1985 Oleum was explicitly mentioned along with sulphuric acid in tariff heading 2807.26. The above decisions particularly in Andhra … of such use elsewhere than in the factory of production, of sulphuric acid, the procedure set out in Chapter X of the Central Excise Rules was followed.3. The petitioner, a public sector agency of the State of … such exemption). On 4th September, 1974, the Superintendent, Central Excise invoked Rules 10, 173B, 173F, 173G and 173Q of the erstwhile Central Excise Rules alleging

Commissioner of Central Excise, Delhi Vs. Carrier Aircon Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 16; Central Excise Act, 1944 - Sections 11A, 11AB and 11AC; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2006(199)ELT577(SC); JT2006(6)SC181; 2006(6)SCALE564; (2006)5SCC596; [2006]147STC421(SC); 2006(2)LC894(SC)

manufactured by it as refrigerating and freezing equipments under sub-heading No. 8418.10 of the First Schedule to the Central Excise Tariff Act, 1985 (for short the 'Tariff Act'). The classification list was accepted by the Department.3. Commissioner of Central Excise, Central … for consideration is as to:Whether the chillers manufactured by M/s. Carrier Aircon Limited (respondent herein) are classifiable under Chapter Heading 84.18 of the Schedule to the Central Tariff Act (for short 'the Act') as claimed by them

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it was specifically excluded from the list of eligible inputs. … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule … import of the aforesaid provision it is also necessary to read clause 108 of the Finance Act, 2000, the same reads as follows: "Clause 108

Cc (Preventive) Amritsar Vs. Malwa Industries Ltd.

Court : Supreme Court of India

Subject : CustomsExcise

Acts : Customs Tariff Act, 1975 - Sections 3 and 3(1); Central Excise Act, 1944 - Sections 5A(1); Customs Act - Sections 12; Central Excise Rules, 1944 - Rules 174, 174A and 192

Reported in : 2009(162)LC169(SC); 2009(235)ELT214(SC); 2009(2)SCALE466; (2009)12SCC735; 2009(2)LC716(SC)

from the operation of Rule 174 of the Rules. The goods are specified in the Schedule to the Central Excise Tariff Act, 1985 (in short 'the Tariff Act'). The proviso makes it clear that where goods are chargeable to nil rate … notice that part of the judgment in Thermax Private Ltd. (supra), in terms whereof the manner in which Chapter X of the Act is to be applied has merely been referred to the Constitution Bench and not … in these Appeals is regarding the validity of Circular No. 38/2000-Cus dated 10th May, 2000. By the two impugned orders the circulars have been quashed.

Commr. of Central Excise and Customs, Mumbai Vs. Bell Granito Ceramica ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11AB, 11AC and 35L; ;Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2) and 173Q(1); Central Excise Tariff (Amendment) Act, 1986

Reported in : 2006(6)BomCR328; 2006(198)ELT161(SC); 2006(5)SCALE501; (2006)5SCC188

Revenue) and Ministry of Agriculture, there was therefore no justification to invoke large limitation period to impose penalty. CENTRAL EXCISE TARIFF ACT, 1985. Chapter 31 (Fertilisers), Note 6, Heading 31.05, Sub-Heading 3105.00 (Mineral or chemical fertilizers) & Chapter 38 (Miscellaneous chemical products), … of the assessee, it cannot be said that there was any suppression. We respectfully agree with this view. 10. Thus, we are of the opinion that on both the points involved in this case, i.e. on merits

Commissioner Of Customs Central Excise And Service Tax Hyderabad Vs. A ...

Court : Supreme Court of India

Subject : Land Acquisition

Hair Oil' which was classified by them under Tariff Item No.3003 9014 of the First Schedule to the Central Excise Tariff Act, 1985. However, as per Chapter 33 of the Central Excise Tariff Act, 1985, preparations for use on the hair … 5,44,28,532 2,72,14,266 2,72,14,266 04. It appears that the assessees have contravened the provisions of Rule 4, 6, 8, 10 and 11 of the Central Excise Rules, 2002 in as much as they have wrongly classified 'Aswini Homeo