Advanced Search Results

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

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 … 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 repacking from bulk packs to

C.C. Ex. Vs. Blue Star Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(172)ELT461Tri(Mum.)bai

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

Puma Ayurvedic Herbal (P) Ltd. Vs. Commissioner, Central Excise, Nagpu ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Drugs and Cosmetics Act, 1940; Central Excise Act

Reported in : AIR2006SC1561; 2006(196)ELT3(SC); JT2006(3)SC354; 2006(3)SCALE141; (2006)3SCC266; [2006]145STC200(SC)

of medicaments or cosmetics. Answer to this question determines as to whether the goods are classifiable under the Central Excise Tariff Act, 1985 as cosmetics under Chapter 33 or as medicaments under Chapter 30. As cosmetics the rate of excise duty … Sinha & M.K. Sharma] Constitutionality and legislative competence in relation to Article 300-A, Schedule VII, List II, Entry 18 and List III, Entry 6 Validity in relation to effect of pro tanto repeal of corresponding Kerala Act

Rajasthan Spg. and Wvg. Mills Ltd. Vs. Commissioner of Central Excise, ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 49; Central Excise Rules - Rule 9(1)

Reported in : AIR2003SC1162; 2003(85)ECC710; 2003(152)ELT32(SC); JT2003(1)SC510; 2003(1)SCALE548; (2003)2SCC436

the appellants.8. Following the said judgments of this Court in Bhilwara and Banswara (supra), these appeals are dismissed. Central Excise Tariff Act, 1985 Chapter 55 -Tariff headings 18-III/18-E/22- Central Excise Act, 1944 - Section 49 - Central Excise Rules, 1944- Rule 9(1)

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise, Aurangaba ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 5A

Reported in : 1997(92)ELT23(SC); JT1997(10)SC737; (1997)9SCC681

the description specified in the Schedule hereto annexed and falling within Chapter 90 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

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 … was whether the 'rayon tyre cord fabric' manufactured by the assessee is a rayon fabric covered by item 18 of the Schedule to the Rajasthan Sales Tax Act, 1954, and therefore, exempt from sales tax under the

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 … by the Department under Section 35L(b) of the Central Excise Act, 1944 against order passed by CEGAT dated 18.9.2001 in Final Order No. 354- 356/2000-A, in Appeal Nos.E/1151 and 1192/2000-A, E/3402/2000-A whereby the Tribunal allowed the appeals

Commissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3

Reported in : 2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344

The assessee carries on the business of manufacturing cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The assessee has been granted a mining lease by the Government of Rajasthan and the limestone excavated from … on the explosives used in mines. The Assistant Commissioner, Central Excise, issued a notice to the assessee on 18.4.2001 on the ground, inter alia, that the explosives used for blasting purpose in the mines had not been

Shyam Oil Cake Ltd. Vs. Collector of Central Excise, Jaipur

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Central Excise Rules - Rules 5(1) and 18(2)

Reported in : 2004(97)ECC465; 2004(174)ELT145(SC); JT2004(10)SC518; (2005)2MLJ75(SC); 2004(9)SCALE641; (2005)1SCC264

is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture;and the word 'manufacturer' shall be construed accordingly and shall include not only a person … the High Court, the Assistant Collector gave a personal hearing to the Appellants and then passed Orders dated 18/19th February, 1991 holding that a new and distinct product had been manufactured. It was held that that the