Advanced Search Results

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 … does not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (Chapter 17) or chocolate confectionery (Chapter 18).3. In relation to products of this Chapter, labeling or relabelling of containers and

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it was specifically excluded from the list of eligible inputs. … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule … intending to avail the credit of duty on the said goods/inputs on 17/18.3.1997 with the Assistant Commissioner, Central Excise, Ajmer. But the Assistant Commissioner informed

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, … parts and accessories as given in the Section Note 2 of Section XVII and held that these balls are classifiable as polished steel balls under

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 … of Central Excise v. Acer India Ltd. reported in (2004) 8 SCC 173 and in the case of PSI Data Systems Ltd. v. Collector of

intel Design Systems (India) P. Ltd. Vs. Commissioner of Customs and C ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 17

Reported in : 2008(125)ECC200; 2008(151)LC200(SC); 2008(223)ELT135(SC); JT2008(2)SC259; 2008(2)SCALE384; (2008)3SCC258; 2008(1)LC371(SC); 2008AIRSCW1285; 2008(3)KCCRSN173

the classification declaration with effect from 20.12.1996 claiming classification under Chapter Heading 8710 of the Schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). The goods in the classification list were described as parts of tanks and … not fall under Chapter Heading 84.83 when they are specifically designed for use in the vehicles of Section XVII of the Tariff. In support they have submitted CT2 certificate received from Superintendent, Central Excise, Madras wherein it

Upper India Steel Mfg. and Engg. Co. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944; Central Boards of Revenue Act, 1963; Customs Act, 1962; Central Excise Rules, 1944 - Rules 57A to 57J and 173G; Constitution of India - Article 226

Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)

well as that of the final products which qualified for MOD VAT Credit Scheme. Chapter 72 of the Central Excise Tariff Act, 1985 deals with iron and steel. Heading 73.02, in particular, deals with 'waste and scrap of iron and steel'. … A.P. Chowdhri, J.1. This judgment will dispose of 17 writ petitions Nos. 6993, 6994, 6992 of 1986, 18, 130, 131, 132, 173, 174, 272, 404, 5252, 1041,

M/S Jyoti Carpet Indus Vs. Cce, Jaipur I

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2001)(132)ELT458TriDel

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

Ramdev Agencies Vs. Additional Assistant Commissioner of Commercial Ta ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5(4), 7A and 8A; Central Sales Tax Act, 1956 - Secions 14 and 15; Central Excise Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Kerala General Sales Tax Act, 1963 - Sections 9; Tamil Nadu General Sales Tax Act, 1959; Rajasthan Sales Tax Act, 1954; Andhra Pradesh General Sales Tax Act, 1957 - Sections 8; Punjab General Sales Tax Act, 1948

Reported in : (2007)6VST644(Karn)

of Special Importance) Act, 1957 ('the Act', for short), which makes a reference to the provisions of the Central Excise Tariff Act, 1985, for understanding the meaning of the expression 'heading', 'sub-heading' and 'chapter' in the Schedule.13. Clause 2 of the … Importance) Act, 1957, and therefore, exempt from sales tax by virtue of Section 8. The inclusion of item 174 in the First Schedule to the Andhra Pradesh General Sales Tax Act, relating to 'PVC cloth, waterproof doth,

T.T.K. Pharma Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1994)LC188Tri(Delhi)

:- 16. The claim of the appellants that their product Bronidiol is a fungicide classifiable under sub-heading 3801.20 Central Excise Tariff Act 1985 is not borne out by the way they themselves marketed the product because it is seen from the … consideration in this appeal is the correct classification of product 'Bronidiol'. The appellants had claimed the classification under chapter sub-heading 3801.20 of CET 1986 in their classification list No. 1/86 dated 6-3-1986 claiming the said product as

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … for Interpretation and the Chapter Notes, as may be reflected in the 17 Circulars/Memos issued from time to time, can be an useful aid in