Advanced Search Results

Sandoz Private Ltd. Vs. The Union Of India

Court : Supreme Court of India

Subject : Excise

Export Oriented Unit8 engaged in the manufacture of goods falling under Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 and for that purpose, the appellant has a factory, inter alia, at Plot No.8A/2, 8B/2, 8-8A/1/1, Kalwe, MIDC,

Commissioner of Central Excise, Delhi Vs. Ishaan Research Lab (P) Ltd. ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act - Sections 4(4), 11A and 11A(1); Drugs and Cosmetics Act, 1940 - Sections 3 and 4; Central Excise Tariff Act, 1985; Central Excise Rules - Rules 9(2), 173Q and 209A

Reported in : 2008(230)ELT7(SC); JT2008(10)SC1; 2008(12)SCALE270; 2008AIRSCW6235; 2008(6)Supreme558

or mis-statement. Charge of suppression is not sustainable. Proviso to Section 11A(1) of the Act is not applicable. CENTRAL EXCISE TARIFF ACT, 1985. Chapter 33, Heading 33-04, sub-heading 3304 & Heading 33.05; Chapter 30, Heading 33.03; Sub-heading 3003.19 : Medicament or cosmetic

Union of India (Uoi) and anr. Vs. Vicco Laboratories

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985; Trade and Merchandise Marks Act, 1958; Central Excises (Amendment) Act, 1994 - Sections 118

Reported in : 2008(3)ALLMR(SC)453; 2008(2)CTC511; 2007(123)ECC278; 2007(149)LC278(SC); 2007(218)ELT647(SC); (2008)4MLJ1272(SC); 2007(3)SCALE481

Excise and Salt Act, 1944 (in short the 'Act') as amended by Act 40/1991.5. On 28th February, 1986, Central Excise Tariff Act, 1985 (in short Tariff Act') was introduced, to be effective from 1st March, 1986. Under the Old Tariff Act, … 21. In term of the Tariff Act, the product was sought to be classified by the respondent under Chapter 30 sub-heading 3003.30 and the same was approved by Assistant Commissioner, Nagpur, by his order dated 6th October, 1986.

Manisha Pharma Plasto Pvt. Ltd.(M/S) Vs. Union of India

Court : Delhi

Subject : Excise

Reported in : 1999IVAD(Delhi)172; 79(1999)DLT771; 1999(50)DRJ102; 1999(66)ECC93; 1999(112)ELT22(Del); ILR1999Delhi501

operative till 28th February, 1986, Nycil was held to be a drug and not a cosmetic. 7. The Central Excise Tariff Act, 1985 was enforced w.e.f. 28th February, 1986. Chapter 30 included pharmaceutical products and corresponded to erstwhile tariff item 14E

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

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)

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

Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bh ...

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 : 2009(164)LC101(SC); 2009(237)ELT225(SC); JT2009(6)SC29; 2009(5)SCALE396; (2009)12SCC419; 2009(3)LC1456(SC); (2009)12VatReporter39:2009AIRSCW3788

short). While Baidyanath contends that the product DML is a medicament under Chapter Sub- heading 3003.31 of the Central Excise Tariff Act, 1985, the stand of the Department is that the said product is a cosmetic/toiletry preparation/tooth powder classifiable under Chapter … Act, 1985 (for short, `New Tariff Act' ) was enacted which replaced the Schedule to the Act, 1944. Chapter 30 of the New tariff Act deals with pharmaceutical products. Chapter Sub-heading 3003.30 provided for no excise duty leviable

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 … or disinfectant constituents, or are held out as having subsidiary therapeutic or prophylactic value (see Note 1(d) to Chapter 30). However, prepared room deodorizers remain classified in heading 33.07 even if they have disinfectant properties of more than

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 … or disinfectant constituents, or are held out as having subsidiary therapeutic or prophylactic value (see Note 1(d) to Chapter 30). However, prepared room deodorizers remain classified in heading 33.07 even if they have disinfectant properties of more than