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The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing modvat facility under Rule 57A of the Central Excise Rules, 1944 (herein after for … stated thus :The Respondents herein are engaged in manufacture of various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing

Collector of Central Excise Vs. Shriram Ssk Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)LC614Tri(Delhi)

the Respondents. He submitted that during the period under dispute, i.e., upto 28-2-1990 after the introduction of the Central Excise Tariff Act, 1985, there was no specific Tariff entry for the type of Ethyl Alcohol manufactured by the Respondents. In view … case of the appellant Collector submits that Ethyl Alcohol, being an Organic Chemical would normally be classifiable under Chapter 29. However, it became an excluded item under Chapter 29 only by virtue of Chapter note 2(b) of the

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … tariff item 1517 10 10 or 1517 10 21 or 1517 10 29, labelling or relabelling of containers or repacking from bulk packs to retail

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … tariff item 1517 10 10 or 1517 10 21 or 1517 10 29, labelling or relabelling of containers or repacking from bulk packs to retail

Mayil Mark Nilayam Vs. Superintendent of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Trade and Merchandise Marks Act, 1958; Central Excise Act, 1944 - Sections 6, 9(1), 11A, 12, 14, 42(1), 43, 43(1) and 174; Central Excise Tariff Act, 1980; Customs Act; Tamil Nadu Sales Tax Act; Constitution of India - Articles 14, 19 and 226; Central Excise Rules, 1994 - Rules 9(1), 52A, 173B, 173B(1), 174 and 206(3)

Reported in : 2001(127)ELT659(Mad)

goods falling under sub heading Nos. 3307.90 and 3402.90 in Chapter Nos. 33 and 31 respectively of the Central Excise Tariff Act, 1985.2. This court admitted the writ petition on 29-8-1998. The respondents have been served and the respondents have also

Commissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3

Reported in : 2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344

The assessee carries on the business of manufacturing cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The assessee has been granted a mining lease by the Government of Rajasthan and the limestone excavated from … mining area is an extension of the factory area. The Assistant Commissioner, Central Excise, by his order dated 29.8.2001 disallowed the CENVAT Credit taken by the assessee, but did not impose any penalty. The assessee preferred an

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 … same goods weighing 199.67 MTs manufactured and said to have been cleared clandestinely during the period 14-12-1984 to 29-4-1987 under the said Rule and Section of the said Act. (iv) Confirmed a demand of Rs. 7,00,814.40 against

Commnr. of Central Excise, T.N. Vs. Vinayaga Body Building Indus. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A; Finance Act, 2003; Motor Vehicles Act, 1988 - Sections 2(22); Central Excise Tariff Act, 1985; Central Excise Rules - Rule 4(1)

Reported in : 2008(126)ECC91; 2008(152)LC91(SC); 2008(224)ELT3(SC); JT2008(3)SC447; 2008(3)SCALE464; (2008)3SCC666; 2008AIRSCW1981; 2008(4)KCCRSN261

to whether a maxi cab should be classified under the respective tariff heads, i.e., 87.02 to 87.05 of Central Excise Tariff Act, 1985 or under the Chapter Heading 87.07?15. Indisputably, again NCCD was imposed at the rate of one per cent … and interest thereupon. Cause was shown to the said notice by the respondent. 7. By an order dated 29.11.2004, the assessing authority confirmed the demand of Rs. 4,42,823/-. A penalty for an amount of Rs. 5000/- was

Alta Laboratories Pvt. Ltd. Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1994)LC228Tri(Delhi)

submitted that his alternative plea was that prior to the amendmentof Note 2(i)(b) if Chapter 30 of the Central Excise Tariff Act, 1985 on13-5-1986 in terms of the Finance Act, of 1986 the Salicylic Acid inquestion was classifiable as 'Medicament' under … it was alleged that they had clearedfor captive consumption Salicylic Acid Technical Grade and ParahydroxyBenzoic Acid falling under Chapter 29 of the Central Excise Tariff withoutpayment of Central Excise duty. They were, therefore, asked to show causeas to

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Rules; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3, 3(1) and 3(3); Constitution of India - Article 265

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

imposition of penalty are applicable to man-made fabrics which are 'excisable goods' finding mention in Schedule to the Central Excise Tariff Act, 1985 though they are liable to additional duty of excise only?'2. There was a raid conducted in the premises … of the words 'including those relating to refunds and exemptions from duty'. The Delhi High Court held that Chapter II of the Central Excise Act, 1944 entitled 'Levy and Collection' contained provisions for penalties, but the heading … attract Section 2(f) of the Central Excise Act defining 'manufacture'. In paragraph 29 of the judgment, the Supreme Court held that, it was clear that