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Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

and the appellant was liable to pay duty at the appropriate rate specified in the chapter to the Central Excise Tariff Act, 1985. The appellant-company went up in appeal against the said order of the Adjudicating Authority to the Commissioner of … different character being formed. Accordingly, there was no 'manufacture' involved therein and even according to Note 7 of Chapter 21 of the Tariff, there was no 'manufacture' involved in the production of the impugned goods. The Commissioner further

Orissa Cement Ltd. and anr. and Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 173B, 173C and 173G

Reported in : 1995(51)ECC90; 1995(80)ELT255(Ori); 1995(II)OLR318

Matched in: Advocate G. Rath and A. Parija A.B. Mishra, Sr. Standing Counsel (Central)

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

it occurs after Heading 21.06. The petitioners were originally paying excise duty on these goods as per the Central Excise Tariff Act, 1985 ('CET Act' in short) under Heading 21.06 upto 9.10.2000 and thereafter, they are paying central excise duty and … to the petitioners, the judgment in 119 S.T.C. 553 (supra) prohibits classification of the goods in question under Chapter 21 of the CET Act and therefore, one has to look only to Chapter 24 and the interpretative rules

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 … Demand raised and confirmed by Tribunal was set aside. -- CENTRAL EXCISE TARIFF ACT, 1985.[C.A. No. 5/1986]. Schedule, Chapter 21, Heading 21.07, Sub-heading 2107.10: Prasad or Prasadam Puffs prepared by swelling cereals Held, It is not Prasad or

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 … 33 as claimed by the Department.8. The Additional Collector by order dated 21.12.1987 held that the product will . fall under Chapter 33 and the

Collector of Central Excise Vs. Wood Polymers Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tarrif Rules - Rules 1 and 3; Central Excise Tarrif Act, 1985

Reported in : AIR1998SC1493; 1998(59)ECC37; 1998(97)ELT193(SC); JT1997(10)SC194; 1997(7)SCALE748; (1998)1SCC665; [1997]Supp6SCR528

laminated Sheets/Boards are classifiable for the purpose of excise duty under Heading 3920.21 of the Schedule to the Central Excise Tariff Act, 1985 [hereinafter referred to as `the Act'] as claimed by the Revenue or under Heading 4818.90 of the said … paper based insulators electrical grade. The said products were classified by the Assistant Collector of Central Excise under Chapter 39 sub-Heading 3920.21. The said classification was approved in appeal by the Collector of Central Excise (Appeals). On

Indian Sugar and General Industry Vs. Commercial Tax Officer and anr.

Court : Sales Tax Tribunal STT Tamil Nadu

Subject : Miscellaneous

obtained by boiling the price of the Palmyra palm--Nil." 3. Thereafter, the Parliament introduced a separate enactment called Central Excise Tariff Act, 1985 in the place of the Schedule to the Central Excises and Salt Act, 1944. In the new enactment … Act, 1944. In the new enactment various kinds of sugar were incorporated under various headings and sub-headings in Chapter XVII. Consequently, Section 14(viii) of the Central Sales Tax Act was amended to be in tune with the … Act, 1956 when the said Act was enacted with effect from December 21, 1956. The Additional Duties of Excise (Goods of Special Importance) Act, 1957

Raj Pack Well Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act; Textiles Committee Act, 1963 - Sections 2; Central Excise Law; Constitution of India - Articles 226 and 227; Central Excise Rules, 1944 - Rule 173B; Textile (Control) Order, 1986

Reported in : 1993(41)ECC285; 1993LC351(MP); 1990(50)ELT201(MP)

that the HDPE woven sacks are articles of plastic and are thus classifiable under Chapter 39 of the Central Excise Tariff Act, 1985. The contention of the petitioners was not accepted by the Assistant Collector, Central Excise, Division Indore (respondent No. … the Union of India, but the appeal was dismissed on merits in C.A. No. 8369 of 83 dated 21-10-1983. Thereafter the Government of India issued Circular 32/85 - A.U. dated 20th November, 1985. In the Circular it

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 … considered the HSN and the Central Excise Tariff thoroughly and adjudicated that the product 'Herbonic' is classifiable under Chapter 21 (2107.91/2108.90). The Commissioner (A) thus confirmed the order in original passed by the Assistant Commissioner.6. Aggrieved by 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