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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 … against the common order passed by the learned single Judge in Writ Petition Nos. 3955 and 3956 of 19991 and connected matters disposed of on March 8, 1999.2. Appellant is a dealer registered under the provisions of

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 … Kapadia, J.1. These civil appeals are filed 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,

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 2(1), 3, 11B, 11B(2) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1), 56A, 57 and 57A

Reported in : 2007(4)CHN18

a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE

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 … appeals preferred under Section 35L of the Central Excise and Salt Act, 1944 are directed against the orders of the Customs, Excise and Gold (Control)

Srf Limited and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (1998)(61)ECC687

18 The nomenclature, construction and use of the fabrics have already been declared to the Department. When the Central Excise Tariff Act, 1985 was brought into force, the proposed classification was called for by the department. The appellants declared to the … longer period of limitation under Section 11(A) of the Central Excise Act, 1944 and appellant company as also two employees of the company have also … of unprocessed fabrics of cotton and man-made fibre and filament yarn. The appellants claim the . classification under Chapter 52, 54 or 55 depending upon the material used for the fabric while revenue seeks the classification under

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

Deputy Commissioner Vs. Rama Shenoy

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963

Reported in : 2003(1)KLT720; [2004]138STC323(Ker)

not 'sugar' but the 'sugar covered under sub-headings 1701-20, 1701-31, 1701-39 and 1702-11 of the Schedule to the Central Excise Tariff Act, 1985' and submitted that by virtue of the provisions of Chapter 17 of the Central Excise Tariff Act, 1985 … is engaged in the business as Indian Drugs Merchants. In the assessment under the Act for the year 1992-93 the assessee claimed exemption on the sales turnover of 'sugar candy'. The assessee's contention that 'sugar candy' is

Madras Petro-chem Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)LC774Tri(Delhi)

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

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 … 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

Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excis ...

Court : Supreme Court of India

Subject : Excise

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

Reported in : 2007(117)ECC296; 2007LC296(SC); 2007(211)ELT360(SC); JT2007(8)SC338; 2007(6)SCALE22; (2007)9SCC32; 2007(1)LC605(SC)

of the Table hereto annexed and falling under the Chapter or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much … : whether 'puffs' obtained by the swelling or roasting of cereals constitute preparations of cereals under Chapter Heading 19.04. According to the appellant 'puffs' from cereals fall under Chapter Heading 21.07 (Edible preparations).2. The assessee manufactures 'puffs'