Advanced Search Results

Polynova Industries Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Subject : Customs

Acts : Central Excise Tariff Act, 1985 - Sections 57A

Reported in : 1995(3)BomCR13

or with Poly Urethane at its factory at Kundaim, Goa. They are holding the necessary licence under the Central Excise Tariff Act, 1985. In the manufacture of coated textile fabrics, they use release paper which is required to be imported and … is subject to the payment of customs duty. The product thus manufactured by the first petitioner falls under Chapter 59 of the Schedule to the Central Excise Tariff Act which comes under the heading 'impregnated, coated, covered … cannot be made available to that item. A Trade Notice bearing No. 124 of 1988 issued by the Additional Collector (Technical) Central Excise, Bombay, dated

M/S. Arihant Cotsyn Ltd. Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2001)(75)ECC629

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 … demand-cum-show cause dated 2-5-1996 was served upon the petitioner on the ground that on scrutinizing the petitioner's R.T. 12 return pertaining to the Month of October, 1995 it was found that he had cleared 136.266 metric tonne

Hamdard (Wakf) Laboratories Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)LC80Tri(Delhi)

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

B.P.L. Pharmaceuticals Ltd. Vs. Collector of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Drugs and Cosmetics Act, 1940 - Sections 3; Central Excise Act, 1944

Reported in : 1997(58)ECC96; 1995(77)ELT485(SC); JT1995(4)SC459; 1995(3)SCALE222; 1995Supp(3)SCC1; [1995]3SCR1235; [1997]104STC164(SC)

hormone preparations, antiperspirants and many other preparations which can logically be called both drugs and cosmetics.Now as Per Chapter Notes No. 2 of Chapter 33 of Central Excise Tariff Act, 1985 heading No. 33.03 to 33.08 inter … is an admitted fact that this product prior to 28.2.1986 (i.e. before the coming into force of the Central Excise Tariff Act, 1985) was classified as a drug under item 14E of the First Schedule to the Central Excise and Salt … the new tariff (3305.90) since the earlier tariff heading covered, inter a 12. The respondent has not filed any appeal against that portion of the

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(2), 174; Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Finance Act, 1981

Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1

and Agro Industries Limited filed declaration classifying the zinc dross under Heading 7902.00 of the Schedule to the Central Excise Tariff Act, 1985. According to the assessee, they filed declaration claiming the zinc dross as non-excisable commodity and continued to clear … the assesses that they do not manufacture zinc and article thereof but they do galvanize sheets falling under Chapter 72. Since zinc dross and flux skimming have already been held to be non-excisable item, the issue of

Reckitt and Colman of India Ltd. Vs. Assistant Collector of Central Ex ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 11A; Central Excises Act, 1944; Income Tax Act - Sections 119; Evidence Act

Reported in : 1994(72)ELT263(AP)

the Proper Officer classifying the product under Heading 3206.19 attracting excise duty at 10% ad valorem under the Central Excise Tariff Act, 1985. The assessee had been following the assessment procedure and the assessments have been made accepting the monthly returns … Assistant Collector, in his order dated 22-11-1991, said that the Ultramarine Blue will fall under 'colouring matter' in Chapter Heading 32.12 within the expression 'other colouring matter put up in retail packings'. The Appellate Collector in his

Collector of Central Excise Vs. Mrf Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1990)(29)ECC315

that case was an adhesive based on rubber compound and therefore, it appropriately fell under Heading 35.06 of Central Excise Tariff Act, 1985. This heading, it may also be mentioned at this stage was introduced in Central Excise Tariff Act, 1985 … 1.01 On 3-3-1986 the respondents herein filed a classification list No.5/85-86 claiming classification of 'vulcanising solution' under Chapter sub-heading 4006.90. This classification list was given approval by the Assistant Collector on 10-6-1986.1.02 Subsequently as per advice … be called a compound rubber because the rubber compound content is only 12% to 15%. He, therefore, submits that appeal deserves to be rejected and

Commnr. of Central Excise, T.N. Vs. Vinayaga Body Building Indus. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A; Finance Act, 2003; Motor Vehicles Act, 1988 - Sections 2(22); Central Excise Tariff Act, 1985; Central Excise Rules - Rule 4(1)

Reported in : 2008(126)ECC91; 2008(152)LC91(SC); 2008(224)ELT3(SC); JT2008(3)SC447; 2008(3)SCALE464; (2008)3SCC666; 2008AIRSCW1981; 2008(4)KCCRSN261

to whether a maxi cab should be classified under the respective tariff heads, i.e., 87.02 to 87.05 of Central Excise Tariff Act, 1985 or under the Chapter Heading 87.07?15. Indisputably, again NCCD was imposed at the rate of one per cent … capacity of the cabs for which the body building activity was being carried out by the respondent is 12 PLUS 1 (i.e. 12 passengers and one driver). 4. Indisputably, National Calamity Contingency Fund was created by Finance

Hindustan Newsprint Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2003)(162)ELT1125TriDel

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