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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 … would still be entitled to the benefit of notification No. 121/94-CE dated 11.8.1994 as held in the case of Thermax Private Ltd. v. Collector of

Deputy Commissioner Vs. Rama Shenoy

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963

Reported in : 2003(1)KLT720; [2004]138STC323(Ker)

not 'sugar' but the 'sugar covered under sub-headings 1701-20, 1701-31, 1701-39 and 1702-11 of the Schedule to the Central Excise Tariff Act, 1985' and submitted that by virtue of the provisions of Chapter 17 of the Central Excise Tariff Act, 1985

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … amount to 'manufacture'. Sub­heading Note :1. For the purpose of sub­headings 1514 11 and 1514 19, the expression “low erucic acid rape or colza oil”

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … amount to 'manufacture'. Sub­heading Note :1. For the purpose of sub­headings 1514 11 and 1514 19, the expression “low erucic acid rape or colza oil”

Commnr.of Central Excise, ... Vs. M/S. TarpaulIn International

Court : Supreme Court of India

Subject : Central Excise

Acts : Central Excise Tariff Act, 1985 - Schedule 63.01 , Section 2(f), 11, 5(e), 3, 2(d), 2(f)(ii), Chapter 63, 63.01;

cutting, stitching and fixing of eye-lets amounts to manufacture and, hence, they are exigible to duty under the Central Excise Tariff Act, 1985 (for short `the Act').3) A show cause notice was issued by a competent authority dated 31.8.1995, inter alia … 31.8.1995, inter alia directing the noticee to show cause as to why tarpaulin made-ups be not classified under chapter sub-heading 63.01 and the corresponding duty of Rs.57,33,262/- be demanded. The assessees had filed their replies inter alia … duty is on the production or manufacture of goods within the country. 11) Section 2(d) of the Act defines the meaning of the expression `excisable

itc Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1998)(77)LC411Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

The Commissioner of Central Excise, Bhubaneswar-i Vs. Champdany Indust ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2, 2A and 14A; Sales Tax Acts; Interpretative Rules - Rules 1 and 3

Reported in : 2009(169)LC51(SC); 2009(241)ELT481(SC); JT2009(12)SC156; 2009(12)SCALE317; (2009)9SCC466:2009AIRSCW6039

entirely of polypropylene and therefore, as per Note 1 of Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 those carpets cannot be classified as jute carpets but are classifiable as polypropylene carpets. The said notice related … in Commissioner of Central Excise, Nagpur v. Simplex Mills Co. Ltd. : (2005) 3 SCC 51. In paragraph 11 of the said report, the purport of the said Rule has been discussed. While discussing the said Rule,

Patsan Hygiene Industries Pvt. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(32)ECC358

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Frontier Springs Limited Vs. Commr. of C. Ex. (Appeals)

Court : Allahabad

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 11A, 11A(1) and 35F; Central Excise Rules, 1944 - Rule 52A, 57F(1) and 57G

Reported in : 2000(67)ECC353; 2000(118)ELT567(All)

he is engaged in the manufacturer of leaf springs & coil springs falling under Chapter 73 of the Central Excise Tariff Act, 1985. The petitioner was using Flat bars as inputs in the manufacture of his final products and was availing … payment of duty from the Jurisdictional Superintendent Central Excise Kanpur and the same was granted vide order dated 11-1-1990. However, a notice of demand-cum-show cause dated 2-5-1996 was served upon the petitioner on the ground that on

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from the duty of excise leviable thereon, provided such doubled or multifolded yarns were manufactured … the simple process of doubting of yarn on crimping machine was covered under Notification M.F. (C.D.R) I. No. 114/18/86 CX 3 dated 18.4.1936.4. The Collector of Central Excise, Vadodara passed an order on 29.3.1990 confirming the demand