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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 manner in which the assessee has priced its goods. The Commissioner may also consider invocation of Section 14A of the Central Excise Act, 1944 which deals with 'special audits in certain cases'. In our view, in

Commissioner of Central Excise, Meerut Vs. Maharshi Ayurveda Corporati ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35 L(B); ;Central Excise Tariff Act, 1985; ;Interpretation Rules - Rule 3; ;Central Excise Tariff Act, 1983

Reported in : AIR2006SC557; 2005(103)ECC277; 2006(193)ELT10(SC); JT2005(10)SC360; (2005)13SCC584

engaged in the manufacturing of P.P. Ayurvedic Medicaments falling under Chapter heading 3003.30 of the Schedule to the Central Excise Tariff Act, 1985 (for short 'the Tariff Act'). The respondents had filed a classification list effective from 25.4.1994 for the product … therefore also from Chapter 20 of the Central Excise Tariff. Chapter heading 21.06 of HSN at Sl. No. 14, specifically covers mixture of plants or parts of plants of different species with special reference to the product,

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 … Bombay High Court in the case of Indian Aluminium Company Ltd. v. A.K. Bandopadayay - 1980 (6, E.L.T. 146, wherein it was held that aluminium dross is not excisable and the judgment of the Hon'ble Supreme Court

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 officers have also recorded the statement of Shri Vipulbhai Vasantlal Merchant, Partner of the appellant under Section 14 of the Central Excises and Salt Act, 1944 in which he stated that they are engaged in processing

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 5A(1); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Cenvat Credit Rules

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

who manufactures goods falling under Tariff Heading 55.06 from duty paid inputs falling under Heading 55.01 of the Central Excise Tariff Act, 1985 ('CET' for short) is entitled to the exemption under Notification No. 30/2004 dated 9/7/2004 is the basic question … process known as the `tow to top process'.6. Excise duty payable on various textile goods are enumerated in Chapters 50 to 63 of the CET. Chapter 55 of the CET with which we are concerned in the … proposals on 8/7/2004, the Hon ble Finance Minister had stated at para 144 and 145 of the budget proposals that he is introducing new tax

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. … same was challenged by the petitioner by way of Civil Suit No. 143 of 1978 in the Court of Civil Judge, Senior Division, Thane, which

Commissioner of Central Excise Vs. M/S Bisht Electronics

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 14; Code of Civil Procedure (CPC), 1908 - Order 5 Rule 20; Central Excise Tariff Act, 1985 - chapter 89

the business of manufacture of car stereos under the brand name "Pioneer" falling under chapter 89 of the Central Excise Tariff Act, 1985. Evidently, the manufacturing activity was carried on by the assessee without obtaining the necessary central excise registration. The … under the said punchnama. 8. The statement of Rukum Singh, i.e., the proprietor was also recorded under Section 14 of the Central Excise Act, 1944 (in short „C.E. Act). The revenue came to the conclusion that the

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 … Central Excise Tariff Act, 1985) was classified as a drug under item 14E of the First Schedule to the Central Excise and Salt Act, 1944.

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 … 5(C), clearly classifies them as falling under heading 84.71.60 of the Act. 14) We are not in agreement with the submission made by the learned

Commissioner of Central Excise, Delhi Vs. Ishaan Research Lab (P) Ltd. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act - Sections 4(4), 11A and 11A(1); Drugs and Cosmetics Act, 1940 - Sections 3 and 4; Central Excise Tariff Act, 1985; Central Excise Rules - Rules 9(2), 173Q and 209A

Reported in : 2008(230)ELT7(SC); JT2008(10)SC1; 2008(12)SCALE270; 2008AIRSCW6235; 2008(6)Supreme558

or mis-statement. Charge of suppression is not sustainable. Proviso to Section 11A(1) of the Act is not applicable. CENTRAL EXCISE TARIFF ACT, 1985. Chapter 33, Heading 33-04, sub-heading 3304 & Heading 33.05; Chapter 30, Heading 33.03; Sub-heading 3003.19 : Medicament or cosmetic … attention to the decision in Megthdoot Gramodyog Sewa Sansthan v. Commissioner of Central Excise, Lucknow 2004 (174) ELT 14 (SC) following the decision in Commissioner of Central Excise, Allahabad v. Himtaj Ayurvedi Udyog Kendra : 2003(154)ELT323(SC) .