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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)

Polar Marmo Agglomerates Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 3; Central Excises Act, 1944 - Sections 2; ;Orissa Sales Tax Act; ;Central Excise Tariff Rules - Rules 2 and 3; Constitution of India - Article 226

Reported in : 1994(73)ELT536(Raj); 1994(1)WLC222; 1993WLN(UC)377

1991 (Annexure 7), for declaring that Item No. 2504 of Chapter 25 of the Schedule appended to the Central Excise Tariff Act, 1985 (In short 'Act of 1985') is ultra vires of the charging Section 3 read with Section 2(f) of

Borax Morarji Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(97)ECC421

of Central Excise Act respectively.2. The appellants manufacture excisable goods falling under Chapter heading 28, 29 & 39 Central Excise Tariff Act 1985. The dispute pertains to a product called 'AGRIBOR' which was classified by the appellants as 'other fertilizer' falling … our opinion, do not call for such maximum penalty. Having regard to this we reduce the penalty to 25% of the amount of penalty determined by the Commissioner (Appeals).8. The issue whether the appellant is entitled to

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 … they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value. 25. From the above discussion it is clear to us that the Revenue has failed to make out any

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it was specifically excluded from the list of eligible inputs. … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule … submitting the declaration. The Superintendent, Central Excise Range Beawar vide letter dated 25.6.1997 informed the appellant company that the MODVAT credit was not admissible on

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

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from the duty of excise leviable thereon, provided such doubled or multifolded yarns were manufactured … Ar. Lakshmanan, J.1. The appellant-firm filed these appeals challenging, inter alia, the judgment and order dated 25.2.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi being Miscellaneous Order No. M/12/2000-D in

S.A.i.L. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1991)(33)ECC316

Constitution of India.7. However, with effect from 28-2-1986, the definition has been substituted by Section 4 of the Central Excise Tariff Act, 1985 which reads as follows :- (i) incidental or ancillary to the completion of a manufactured product; and (ii) … Hence, no duty was leviable.5. The impugned order proceeds on the assumption that the Chapter Note 2 of Chapter 25 equates the processes mentioned therein with the 'manufacture' and consequently the process of converting of any of the

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

Procter and Gamble Hygiene and Health Care Ltd. Vs. Commissioner of Ce ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4(1), 4(4), 11A(1) and 35L; Central Excise Tariff Act, 1985; ;Finance Act, 1994; ;Valuation Rules, 1975 - Rule 6

Reported in : 2005(103)ECC241; 2005(190)ELT289(SC); JT2005(10)SC153; (2006)1SCC267

are engaged in the manufacture of detergent powder (AMS) falling under chapter 34 of the schedule to the Central Excise Tariff Act, 1985 (for short 'the 1985 Act') at their factory at Manideep, Bhopal within the jurisdiction of the Commissioner of … assessable value of 'ariel micro-system' (AMS) cleared by Procter & Gamble ('assesses' for short') in bulk packs of 25 kgs. at its factory gate at Manideep, Bhopal.3. assesses - appellants are engaged in the manufacture of detergent