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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 … as well the chillers would not be classifiable under Chapter Heading 84.15. 15. Since the Tribunal decided the case on merits it did not record

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra)

Shri Krishna Polyurethane Ind. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1998)(102)ELT162TriDel

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

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

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 … on facts without appreciating that in principle, the case cannot be distinguished. 15) In view of the above, we are of the opinion that the

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 … under the impugned orders : 32.12 Pigments (including metallic powders and flakes) 15% dispersed in non-aqueous media, in liquid or paste form, of a kind

Commissioner of Central Excise, Hyderabad-ii Vs. Aldec Corporation and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 6 and 35L; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC3621; 2005(102)ECC469; 2005(188)ELT241(SC); JT2005(8)SC574; (2005)7SCC700

prior to 28.2.1986) on one hand and tariff item 76.06 as well as chapter sub-heading 7616.90 under the Central Excise Tariff Act, 1985 on the other hand and, therefore, the decision taken by the department in 1986 was irreversible. In the … Applying the above tests to the facts of the present case, we find that Note 2 to Section XV, under which chapter 76 falls, has not been considered. Similarly, Section 2(b) of Section XVI of the HSN

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

it occurs after Heading 21.06. The petitioners were originally paying excise duty on these goods as per the Central Excise Tariff Act, 1985 ('CET Act' in short) under Heading 21.06 upto 9.10.2000 and thereafter, they are paying central excise duty and … with the product description in the CET Act with effect from 16.3.1988. By Finance Act 2 of 1996, Chapter Heading 2404 of the Central Excise Tariff Act was re-cast and substituted, and chewing tobacco preparations earlier covered … First Schedule to the TNGST Act is ultra vires Sections 14 and 15 of the Central Sales Tax Act, 1956 ('CST Act' in short) and

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 … a compound rubber because the rubber compound content is only 12% to 15%. He, therefore, submits that appeal deserves to be rejected and impugned order

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

or folded cartons) whether in assembled or unassembled condition, falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon as is in excess of … 35% ad valorem of basic excise duty and the corresponding special excise duty was at the rate of 15% on basic excise duty.It is stated that during the period November, 1992 to February, 1993 the said composite