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Commissioner of Customs and Central Excise, Goa Vs. Phil Corporation L ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act - Sections 2

Reported in : 2008(2)BomCR474; 2008(125)ECC111; 2008(151)LC111(SC); 2008(223)ELT9(SC); JT2008(2)SC239; 2008(2)SCALE260; 2008AIRSCW1394

the show cause notice and submitted that its products were correctly classifiable under Chapter Heading 0801.00 of the Central Excise Tariff Act, 1985 and chargeable to Nil rate of duty and hence there was no requirement to register with the Central … undergo such a transformation as to lose its original identity.18. The court in the said judgment in paragraph 13 observed that the activities which otherwise do not amount to manufacture can now be treated as manufacture and

Commissioner of Central Excise, Trichy Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 173Q; Trade and Merchandise Marks Act, 1958; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2

Reported in : AIR2005SC4101; 2005(99)ECC713; 2005(183)ELT123(SC); JT2005(4)SC270; (2005)4SCC194

case may be, and falling with the Chapter, heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Schedule), specified in the corresponding entry in column (2) … June, 1998, which reads as follows:'Notification No. 5/98-C.E., dated 2-6-1998Effective rate of duty for specified goods of Chapters 13 to 96In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,

Vicco Laboratories, Properietor Vicco Products Vs. Union of India (Uoi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B; Central Excise (Amendment) Act, 1991; New Tariff Act, 1985; Drugs Act; Central Excise Tariff Act, 1985

Reported in : 2007(1)MhLj738

no good reason to change the classification merely on the ground of coming into force of the new Central Excise Tariff Act, 1985 without establishing that the product has in fact changed its character.23. In Commissioner of Central Excise, Calcutta v. … In terms of the New Tariff Act, the product was sought to be classified by the petitioner under Chapter 30 subheading 3003.30 and the same was approved by A.C., Nagpur, by its order dated 6th October, 1986. … The department further sought opinion of the Law and Judiciary Department on 13th November, 1997. Thereafter, the Union of India moved an application being 1A-1

Hindalco Industries Limited Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(86)ELT571TriDel

in the manufacture of Aluminium and products thereof falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985. During the course of manufacture of these products, aluminium dross, pot dug out material and furnace dug out … of iron or steel), the items in disputes are undoubtedly excisable goods. He draws our attention to paragraph 13 of the impugned order wherein the Collector has held that the judgment of the Hon'ble High Court in

Collector of Central Excise Vs. National Engg. India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(72)ELT588TriDel

'M/s. N.E.I. Ltd.' or 'the assessee') are the manufacturer of roller bearings falling under sub-heading No.8482.00 of the Central Excise Tariff Act, 1985. The assessee is also manufacturing steel balls which were classifiable under Tariff Item 68 of the erstwhile tariff. … are manufacturing cycle grade steel balls. They contend that the steel balls manufactured by them either fall under Chapter 87 Tariff Heading 87.14 or Chapter 73 Tariff Heading 73.26 as parts of cycles or other forged products, … Assistant Collector, Central Excise Division, Jaipur vide his order-in-original No. 6/87, dated 13-1-1987, decided the classification of steel balls holding that the steel balls manufactured

Ricoh India Limited Vs. Commissioner

Court : Delhi

Subject : Land Acquisition

as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986).” SI no.DescriptionCentral Excise Tariff Heading(1) (2)(3)1.x x x x x x xx x x x … relevant amendment during the relevant period. In order to appreciate the controversy, the relevant changes, Section notes and Chapter notes are noticed and reproduced below:- Prior to 1st January, 2007 “8471 Automatic data processing machines and units … No.319/ATVAT/07-08. By the impugned order, the tribunal has affirmed the order dated 13th December, 2007, passed by the Commissioner, Department of Trade and Taxes, disposing

H.P.L. Chemicals Limited Vs. Commissioner of Central Excise, Chandigar ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC and 35L; Central Excise Tariff Act, 1985; Companies Act, 1956; Central Excise Rules, 1944 - Rules 9(2) and 173Q; Interpretation of Central Excise Tariff Rules - Rules 1, 2 and 3

Reported in : 2006(197)ELT324(SC); JT2006(5)SC101; 2006(4)SCALE479; (2006)5SCC208

Chapter Heading 25.01 and held that 'Denatured Salt' is classifiable under the Chapter Heading No. 38.24 of the Central Excise Tariff Act, 1985 (for short 'the Tariff Act').FACTS3. Appellant is a limited company incorporated under the Companies Act, 1956 and is

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

chapter heading 39.15 (waste) or whether it is classifiable under chapter heading 39.07 (Primary Form of Plastic) of Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') as contended by the department.2. DCL

Super Engineering Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(82)ELT539TriDel

26A of Central Excise Tariff as it existed prior to 28-2-1986, or thereafter under Chapter 74 of the Central Excise Tariff Act, 1985, as the case may be.2.1 The importers/traders of 'brass dross/ash' either sold the said material as such, or … of India v. Indian Aluminium Co. Ltd. as reported in 1995 (77) E.L.T. 268 has held in para 13 of its order as follows : "It is also not possible to accept the contention of the appellants

The India Cements Ltd Vs. Commissioner of Central Excise

Court : Chennai

Subject : Excise

dated 31.08.1996 is not retrospective?.".2. The assessee is engaged in the manufacture of cement and clinker falling under Chapter 25 of Central Excise Tariff Act, (CETA) 1985. Admittedly, the assessee availed the benefit of modvat credit provided … rule 57Q- (i) in sub rule (1), - (a)... (b)... (d)following goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer- (i) all goods falling under heading Nos.84.02, … the assessee's own case on earlier occasion in C.M.A.No.3101/05 by order dated 13.12.2012. Having accepted the case of the assessee by applying the Apex Court