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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 … of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or(c) Homogenised composite food preparations of heading 21.04.2. Headings 20.07 and 20.08 do not apply to fruit jellies,

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. … course of trial before the Civil Court in the Civil Suit No. 16. It is true that the Apex Court while disposing the civil appeal

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, … of ball bearings. Consequently, benefit of Notification No. 62/86, dt. 10-2-1986 .or 162/86, dt.1-3-1986 given to parts and accessories of cycles and cycle rickshaws will

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 … exception to constitutional scheme of equality as adumbrated under Articles 14 and 16. Nobody can claim appointment by way of inheritance. Appointment on compassionate grounds:

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 … included. 8471 10 00 Analogue or hybrid automatic data processing machines. u 16% 8471 60 Input or output units, whether or not containing storage units

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 … Tribunal was right in holding that parts/accessories could not have been classified as 'compressors' under tariff Heading 84.14. 16. However, we find merit in these civil appeals filed by the Department on the question of valuation. As

Plasticraft Industries Vs. Assistant Collector of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 52A and Rule 174; Central Excise Act, 1944 - Sections 6, 9(1), 9C and 9AA, 33 and 35A; Central Excise Tariff Act, 1985

Reported in : 1991(52)ELT168(Mad)

the learned counsel appearing for the petitioners had four-fold submissions to make, which are extracted hereunder :-(1) The Central Excise Tariff Act, 1985, (Act 5 of 1986) came into force with effect from 28-2-86 and on 1-3-86 notification was issued under … certain items only, do not change the essential character of the goods. The complaint further states that though Chapter-39, excludes plastic items, which were parts of equipment, instrument/apparatus of the machineries/articles falling under Section XVI, XVII, Chapters … and allied items. The first petitioner was granted an industrial licence on 16-6-1982. The second petitioner, in terms of the partnership deed, was put in

Krishna International Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1994)LC76Tri(Delhi)

classification of Audio Cassette Housing, the department has referred to the relevant section notes and chapter notes in Central Excise Tariff Act, 1985 viz.: (I) Section Note 2 of Section XVI of Central Excise Tariff Act, 1985 : "Subject to Note … section notes and chapter notes in Central Excise Tariff Act, 1985 viz.: (I) Section Note 2 of Section XVI of Central Excise Tariff Act, 1985 : "Subject to Note 1 to this section, note 1 to Chapter

M/S Bharti Airtel Ltd. versus the Commissioner of Central Excise, Pune

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2024]11S.C.R.1525

CENVAT Credit Rules, 2004; General Clauses Act, 1897; Transfer of Property Act, 1882; Sale of Goods Act, 1930; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Finance Act, 1944; The Central Goods And Services Tax Act, 2017; The Central Sales … enhance their efficiency and since these articles are components/accessories of BTS/antenna which are admittedly “capital goods” falling under Chapter 85 within sub-clause (i) of Rule 2(a)(A) of CENVAT Rules, these items consequently are covered by the definition … Ltd. v. State of Gujarat, 1963 SCC Online Guj 84 : (1965) 16 STC 380 (Guj); Indus Towers Ltd. v. CTO, 2012 SCC Online AP

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1), 11A and 35L; Central Excise Traiff Act, 1985 - Sections 16; Central Excise (Amendment) Act, 2000

Reported in : (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

public interest so to do, hereby exempts computer software, falling under Heading No.85.24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the … CE dated 1.3.1989 which required the appellant to show that the programmed EPROM was a "recorded medium" under chapter heading 85.24 read with note 6 to Chapter 85 of the 1985 Tariff Act. During the period October … classification. In this connection, reliance was placed on note 2 to section XVI of the schedule to the 1985 Tariff under which chapter 85 falls.