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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)

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 … and failed to obtain relief and then moved an application under Article 32 before this Court for the same relief, normally the Court will not

Reckitt and Colman of India Ltd. Vs. Assistant Collector of Central Ex ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 11A; Central Excises Act, 1944; Income Tax Act - Sections 119; Evidence Act

Reported in : 1994(72)ELT263(AP)

the Proper Officer classifying the product under Heading 3206.19 attracting excise duty at 10% ad valorem under the Central Excise Tariff Act, 1985. The assessee had been following the assessment procedure and the assessments have been made accepting the monthly returns … Assistant Collector, in his order dated 22-11-1991, said that the Ultramarine Blue will fall under 'colouring matter' in Chapter Heading 32.12 within the expression 'other colouring matter put up in retail packings'. The Appellate Collector in his

Naturalle Health Products (P) Ltd. Vs. Collector of Central Excise, Hy ...

Court : Supreme Court of India

Subject : Excise

Acts : Drugs and Cosmetic Act, 1940 - Sections 2 and 3; Central Excise Rules, 1944 - Rule 173B; Central Excise Act, 1944 - Sections 35L(B); Cental Excise Tariff Act, 1985

Reported in : 2003(90)ECC505; 2003LC513(SC); 2003(158)ELT257(SC); 2003(9)SCALE542; (2004)9SCC136

classification of a product for Central Excise duty under the Central Excise and Salt Act 1944 and the Central Excise Tariff Act 1985 and that when there is no definition of any word in the relevant statute, the word must be … 1996 is: 3. Whether the products 'Sloan's Balm' and 'Sloan's Rub' are ayurvedic medicines and are classifiable under Chapter Heading 3003-30 as contended by the appellants attracting nil rate duty OR Classified under Chapter sub-heading 3003.10 chargeable … classification of their goods under sub-heading 3003.30 read with erstwhile notification No. 32/89-CE dated 01.03.1989. The appellants were issued a loan licence to manufacture for

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

chapter heading 39.15 (waste) or whether it is classifiable under chapter heading 39.07 (Primary Form of Plastic) of Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') as contended by the department.2. DCL … solvent exceed 50% of the weight of the solution, are excluded from this Chapter and fall in heading 32.08. (see Note 2(d) to this Chapter).Liquid polymers without solvent, clearly identifiable as being intended for use solely as

Agrico Engg. Works Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1994)LC323Tri(Delhi)

attracting CEB @ 20% of advance and also parts of papers printing machinery classifiable under subheading 9443.00 of Central Excise Tariff Act, 1985 attracting duty @ 15% advance in their factory located at Hapur Road, Ghaziabad. The party had registered with … stated inter alia that they are first manufacturing 'castings' covered under Heading 73.25 out of material covered under Chapter 72. These castings during the process of their manufacture with the aid of the moulds which have the … duty has not been correctly arrived at. He also pointed out that 32 pieces seized did not have any brand name. Further elaborating his arguments

Collector of Central Excise Vs. Reckitt and Colman of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Direct Taxation

Reported in : (1992)(42)LC38Tri(Delhi)

list the respondents had declared, among others, the following products under sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985:________________________________________________________________Sl. No. Product Sub heading No.1. Purity India Barely 1101.90 400 gm/100 gm/50 gm Tins2. Robinson's Patent Barely 1101.90 … of Central Excise, Calcutta and laid special emphasis on paras No. 31, 32, 33, 34 which deal with the preparation and preservation of foods. He … Insulin, wheat gluten" which is akin to chapter 11 dealing with the above goods only under the CET Act 1985. Chapter sub-heading No. 11.01 of the Explanatory Notes covers products of milling industry including flours among others, of cereals.

Ramoji Rao Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(161)ELT494Tri(Bang.)

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

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4, 11, 35E, 35G, 35G(1), 35H and 35L; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1957; Central Excise Tariff Rules - Rules 1, 2, 3 and 4; Customs Act - Sections 129C(3), 129D, 129D(5) and 130E; Rajasthan Sales Tax Act - Sections 15(2) and 15(3A); Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908

Reported in : 2006(2)ALT523

product of the Appellant under Chapter subheading No. 2107.00 instead of sub-heading No.0801.00 of the schedule to the Central Excise Tariff Act, 1985, (hereinafter referred to as Tariff Act). The Appellant's contention that their products were required to be classified under

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