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Commissioner of Central Excise, Mumbai Vs. National Organic Chemical I ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Constitution of India - Article 39

Reported in : 2008(134)ECC189; 2008(160)LC189(SC); 2008(232)ELT193(SC); 2008(14)SCALE540:2008AIRSCW7872.

propylene by cracking raw naphtha in a naphtha cracker. Ethylene and propylene fall under chapter 29 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Tariff Act'). During the process of cracking raw naphtha, gases such as methane … as by-products and is an inevitable consequence of cracking of raw naphtha. Methane and the ethane fall under chapter 27 of the Tariff Act.4. It is the common case of the parties that a part of the ethylene

Indian Petrochemicals Corporation Ltd. Vs. Collector of Central Excise ...

Court : Supreme Court of India

Subject : Excise

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

Reported in : AIR1997SC1176; 1997(92)ELT294(SC); JT1997(3)SC282; 1997(2)SCALE481; (1997)3SCC515; [1997]2SCR718

interest so to do, hereby exempts goods (other than blended or compounded lubricating oils and greases) falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) produced in a factory and … the manufacture of Ethylene, Propylene, Benzene, Toluene and other products falling under Chapters 27 and 29 of the Central Excise Tariff Act, 1985.2. At the material time the appellant obtained raw naphtha from the Refinery in terms of Notification No. 27/89-C.E.

Commissioner of Central Excise, Chennai-i Vs. Chennai Petroleum Corpn. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(117)ECC322; 2007LC322(SC); JT2007(5)SC614; 2007(5)SCALE851; [2007]8STT168; 2007(1)LC613(SC)

naptha from crude oil since 1969. These petroleum products fall under Chapters 27, 28 and 29 of the Central Excise Tariff Act, 1985. Basically, the assessee is a refinery. It uses Refinery Fuel Oil (RFO), being the residuary left after distillation … 1944.2. The assessee manufactures petroleum products like naptha from crude oil since 1969. These petroleum products fall under Chapters 27, 28 and 29 of the Central Excise Tariff Act, 1985. Basically, the assessee is a refinery. It

Commissioner of Central Excise, Hyderabad-ii Vs. Aldec Corporation and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 6 and 35L; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC3621; 2005(102)ECC469; 2005(188)ELT241(SC); JT2005(8)SC574; (2005)7SCC700

prior to 28.2.1986) on one hand and tariff item 76.06 as well as chapter sub-heading 7616.90 under the Central Excise Tariff Act, 1985 on the other hand and, therefore, the decision taken by the department in 1986 was irreversible. In the … M/s SREW under the authority of the search warrant. As a follow-up, the department issued show-cause notice on 27.3.1995 alleging purchase of aluminum sheets from M/s Hindalco Industries Ltd. and paint from M/s Goodlass Nerolac Paints Ltd.,

Ahmedabad Electricity Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2, 3, 6 and 37B; Customs Act - Sections 12; Customs Tariff Act - Sections 3 and 3(1); Bombay Sales Tax Act; Central Excise Rules - Rules 3, 43(1) and 174

Reported in : 2001(74)ECC296; 2001(131)ELT535(Guj)

which it was clarified that 'coal-ash (cinder)' is an excisable commodity classifiable under sub-heading No. 2621.00 of the Central Excise Tariff Act, 1985 and chargeable to appropriate rate of duty. According to the Board coal-ash (cinder) was specified in the Schedule … Tariff Act, prescribing 'nil' rate of duty for coal. Chapter 26 deals with ores, slag and ash while Chapter 27 deals with mineral fuels, mineral oils etc. Therefore, if cinder was to be made excisable, it would have

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 … Ltd. through their sales office/depots in Rajasthan, which was cleared under heading 27.10 (sub heading 2710.90) on payment of central excise duty.In Civil Appeal No.

Commnr. of Central Excise Vs. Gujarat Narmada Fertilizers Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Cenvat Credit Rules, 2002 - Rules 6, 6(1), 6(2), 12 and 12B; Central Excise Rules, 1944 - Rules 13, 57AD, 57AD(1) and 57AD(2)

Reported in : 2009(169)LC14(SC); 2009(240)ELT661(SC); JT2009(11)SC483; 2009(11)SCALE439; (2009)9SCC101; [2009]22STT46; 2009(8)LC3896(SC)

if the exempted goods are,-(i) final products falling under Chapters 50 to 63 of the Schedule to the Central Excise Tariff Act, 1985;(ii) tyres of a kind used on animal drawn vehicles or handcarts and their tubes, falling within Chapter … heading No. 22.04 of the First Schedule to the Tariff Act;ii. Low Sulphur Heavy Stock (LSHS) falling within Chapter 27 of the said First Schedule used in the generation of electricity;iii. Naphtha (RN) falling within Chapter 27 of

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra) … (India) Private Ltd. in keeping with the then Chapter Note 2 in Chapter 33 of the First Schedule. 27. As already noted hereinbefore, Act 5 of 2005 was aimed at bringing about full conformity between the First

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

different provisions of different legislations to which the pan masala containing tobacco (gutka) is and was subjected to. Central Excise Tariff Act, 1985 : 5. Prior to March 1, 2001, 'gutkha' was classified under Chapter 21 of the Central Excise Tariff … retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals. Notification No. 27/97-CE dated 7th May, 1997 as amended by notification dated 8th June, 1999 reads as under : 'Effective rate

Commissioner of Central Excise, Pune Vs. Abhi Chemicals and Pharmaceut ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2005(99)ECC65; 2005(181)ELT351(SC); (2005)3SCC541

solvents merits classification under Chapter 29 Heading 29.36 and not under Heading 23.02 of the schedule to the Central Excise Tariff Act, 1985. Apparently based on the above trade notice, a show cause notice was issued which led to the present … vitamins) marked as Annexure-P2. The assessee filed an appeal before the Commissioner (Appeals) who, by his order dated 27.07.1993, set aside the order of the Assistant Commissioner and held that Recovict was correctly classifiable under Chapter Sub-heading