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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 … by the Commissioner of Customs and Central Excise, Goa on 6.8.1999 to the respondent assessee demanding duty under Chapter 20(2001.10) on the goods cleared without payment of central excise duty and proposed penalty action. The respondent assessee in

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

Commissioner of Central Excise, Meerut Vs. Maharshi Ayurveda Corporati ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35 L(B); ;Central Excise Tariff Act, 1985; ;Interpretation Rules - Rule 3; ;Central Excise Tariff Act, 1983

Reported in : AIR2006SC557; 2005(103)ECC277; 2006(193)ELT10(SC); JT2005(10)SC360; (2005)13SCC584

engaged in the manufacturing of P.P. Ayurvedic Medicaments falling under Chapter heading 3003.30 of the Schedule to the Central Excise Tariff Act, 1985 (for short 'the Tariff Act'). The respondents had filed a classification list effective from 25.4.1994 for the product … Counsels for the parties have been heard.8. Relevant entries of Tariff Act and HSN are Entry 20.01 under Chapter 20 reads as under:Heading Sub- Description of goods Rate ofNo. heading DutyNo.(1) (2) (3) (4)20.01 Preparations of vegetables, fruits,

Jaypee Forges Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1996)(83)ELT49TriDel

is that the appellants claimed that their products were classifiable under Chapter 72 or Chapter 73 of the Central Excise Tariff Act, 1985 whereas the department was of the view that the forgings had acquired the essential character of motor vehicles … claimed classification of their products under Chapter sub-heading No. 7224.00 in their classification lists w.e.f. 13-5-1988, 1-3-1989 and 20-3-1989.Later on the appellants claimed classification of these products under Chapter sub-heading 7326.90. However, the department was of the

Commissioner of Central Excise Vs. M/S Bisht Electronics

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 14; Code of Civil Procedure (CPC), 1908 - Order 5 Rule 20; Central Excise Tariff Act, 1985 - chapter 89

the business of manufacture of car stereos under the brand name "Pioneer" falling under chapter 89 of the Central Excise Tariff Act, 1985. Evidently, the manufacturing activity was carried on by the assessee without obtaining the necessary central excise registration. The … served by ordinary process, an application was moved by the revenue for substituted service under Order V Rule 20 of the Code of Civil Procedure, 1908 (in short the „Code). The said application was numbered as CM

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, … under Notification No. 162/86 dated 1-3-1986. The assessee vide their letter dt. 20-1-1987 informed regarding the dimension of their product as under :---------------------------------------------------------------------------------S. No. Size

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 … 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 … book have also been placed before the Commissioner in his regard. A. 20 In the classification list filed in January, 1984, the classification was claimed

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise, Delhi-iii, ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1) and 35L; Central Excise Tariff Act, 1985 - Sections 20; Tariff Rules - Rule 3

Reported in : AIR2005SC1023; 2005(98)ECC609; 2005(180)ELT300(SC); JT2005(1)SC648; (2005)2SCC460; [2005] 1 SCR 1086

aircraft, trains etc. which are reproductions of Articles. It is important to note that Section XX of the Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') covers Chapters Nos.94, 95 and 96 … the Central Excise Act, 1944, is - whether the assessee was right in classifying the following articles under Chapter Heading 95.03 and clearing the same without payment of duty. The said articles are Activity Desks and Chairs, … Description of Goods Rate of Duty----------------------------------------------------------------94.01 Seats (other than those of heading 20%No.94.02), whether or not convertibleinto beds, and parts thereof.94.03 Other furniture and parts

Super Engineering Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(82)ELT539TriDel

26A of Central Excise Tariff as it existed prior to 28-2-1986, or thereafter under Chapter 74 of the Central Excise Tariff Act, 1985, as the case may be.2.1 The importers/traders of 'brass dross/ash' either sold the said material as such, or … 1944 and penalty of Rs. 5,00,000/- on Shri Chandrakant J. Shah of M/s. Arat Electro Chemicals under Rule 209A of Central Excise Rules, 1944. The facts of the case in both the orders in which the facts

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 … test has approval of this Court also vide Collector v. Richardson Hindustan Ltd. 1989(42) ELT A100 (SC) : 2004 (9) SCC 156. There is no dispute about this as even the Revenue accepts that the test is