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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 … goods in question under Chapter 21 of the CET Act and therefore, one has to look only to Chapter 24 and the interpretative rules also point out only to sub-heading 2404.04. The word 'inclusive' would show that chewing

Collector of C. Ex. Vs. United Phosphorous Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1996)(86)ELT676TriDel

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

Viswam Cements and anr. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Hyderabad

Subject : Excise

Reported in : (1999)(80)LC334Tri(Hyd.)erabad

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

H.P.L. Chemicals Limited Vs. Commissioner of Central Excise, Chandigar ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC and 35L; Central Excise Tariff Act, 1985; Companies Act, 1956; Central Excise Rules, 1944 - Rules 9(2) and 173Q; Interpretation of Central Excise Tariff Rules - Rules 1, 2 and 3

Reported in : 2006(197)ELT324(SC); JT2006(5)SC101; 2006(4)SCALE479; (2006)5SCC208

Chapter Heading 25.01 and held that 'Denatured Salt' is classifiable under the Chapter Heading No. 38.24 of the Central Excise Tariff Act, 1985 (for short 'the Tariff Act').FACTS3. Appellant is a limited company incorporated under the Companies Act, 1956 and is

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

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 … relied on the decision of the Supreme Court in State of Gujarat v. Sakarwala Brothers (1967) 19 STC 24 and submitted that the principles laid down in the said decision will squarely apply.4. In order to appreciate

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 … Kahan Traders in respect of the same goods weighing 212.368 MTs manufactured and removed clandestinely during 4-4-1985 to 24-8-1987 under the said Rules and Section of the Act. (v) Confirmed a demand of Rs. 1,08,916.50 against M/s.

Madura Coats Private Limited Vs. the Assistant Commissioner of Central ...

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Section 35F, 11BB, 87(c), Chapters 52, 54, 55, 59; Central Excise Act, 1944 - Section 35C(2A); Constitution of India - Article 226, 32, 142; Customs Tariff Act, 1975 - Section 9-C, 9-A(1); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 18 and 20

Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also a Star Trading House and has paid crores in tax to the Government.(ii) There were … manufacture of cotton yarn, core spun yarn and 100% SSP (Staple Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also … the respondent through Orders No.92/2011 dated 22.11.2011, No.93/2011 dated 23.11.2011, No.94/2011 dated 24.11.2011, No.95/2011 dated 24.11.2011. In the meanwhile, the petitioner filed a batch of

The India Cements Ltd Vs. Commissioner of Central Excise

Court : Chennai

Subject : Excise

dated 31.08.1996 is not retrospective?.".2. The assessee is engaged in the manufacture of cement and clinker falling under Chapter 25 of Central Excise Tariff Act, (CETA) 1985. Admittedly, the assessee availed the benefit of modvat credit provided … rule 57Q- (i) in sub rule (1), - (a)... (b)... (d)following goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer- (i) all goods falling under heading Nos.84.02,