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Ganesh Metal Processing Industries Vs. Union of India

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act; Constitution of India - Articles 14 and 226

Reported in : 1995LC252(AP); 1996(81)ELT11(AP)

Matched in: Advocate Habibullah Badshah, ;P.B. Vijaya Kumar, ;C.T. Krishna Murthy and ;B. Prakash Rao, Advs. P. Innayya Reddy, Standing Counsel for Central Goverment

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot in case … of the Commissioner holding that the goods were liable to payment of custom duty and not covered by Chapter Heading 4901. Two appeals were filed by Mr. Chand Seth, Chairman-cum-Managing Director and Mr. Arun Gupta, Director against … Government of India in the Ministry of finance (Department of Revenue) No. 36/93 - Customs, dated the 28th February, 1993, the Central Government, being satisfied

M/S Pure Drinks Ltd. Vs. Uoi and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapter 22; Central Excise Act, 1944 - Sections 11A(1), 57F(5)

before us at the relevant point in time manufactured aerated water which fell under chapter 22 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the „said Act) at the relevant point in time. For the purposes of its … central excise duty payable by appellant, according to the revenue, on these transactions is a sum of ` 36,19,247/-. 4. In view of the above, a show cause notice dated 04.03.1997 was issued to the appellant, whereby

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 2(1), 3, 11B, 11B(2) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1), 56A, 57 and 57A

Reported in : 2007(4)CHN18

a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE … Copper = 1.66%Nickel = 0.44% Lot 16 : Copper = 11.34%Nickel = 4.60% Lot 17 : Copper = 36.57%Nickel = 12.20% Lot 18 : Copper = 67.15%Nickel = 22.38% Balance : Siliceous, Carbonaceous & Earthy Matters19. According

Commissioner of Customs C.G.O. Vs. Sonam International Shop No.9

Court : Allahabad

Subject : Land Acquisition

conforms with the description of goods mentioned under heading No.26.36 of the Customs Tariff Act, 1975 and the Central Excise Tariff Act, 1985. 48.Under the heading No.29.36, Vitamin has been defined as under: "Vitamins are active agents, usually of complex Chemical … Supplement" are different products and have different identity under the Customs Tariff, while the former is classifiable under Chapter 29, the latter is classifiable under Chapter 23. 18.Under Explanatory Note to HSN (Chapter 23), the characteristic feature

Commissioner of Central Excise, Delhi Vs. Frick India Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378

India Ltd., Faridabad, (M/s. FIL) manufactures air-conditioning and refrigerating machinery and appliances classifiable under Chapter 84 of the Central Excise Tariff Act, 1985.3. Assessee cleared compressors falling under tariff sub-heading 8414.10. They also cleared to its buyers separately 'fly wheel' under

M/S. Airgrill Industries and M/S. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2001)(76)ECC790

of the air-conditioning machines or systems. The goods are therefore more appropriately classifiable under Chapter Heading 8415.00 of Central Excise Tariff Act, 1985. 29. It is seen that the principal function of the item would be that of air conditioning. This … 1985 and not articles or metal ibid - Gen Power Electric vs Collector 1998 (107) ELT 259 (T). 36. Air handling unit, a specific part of air conditioning machine, manufactured on specific orders from manufacturers of air-conditioners,

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

Kamal JaIn Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 74; Constitution of India - Articles 14, 19 and 301

follows : '(viii) sugar covered under sub-heading Nos. 1701.20, 1701.31, 1701.39 and 1702.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).'3. Mr. Bhati further inviting to the definition submitted that Clause 24, chapter 17 of the … candy as item excluded from the provisions of the Assam General Sales Tax Act, 1993 in SI. No. 36 of the First Schedule in the list of exempted item.2. The petitioner has started Misri business, after coming

Modern Malleable Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (2008)(125)ECC274

per constituent material and the nature of products manufactured in terms of Notes in Section XV, XVI of Central Excise Tariff Act, 1985.1.3 While seeking reason on the above proposition, Department made known the Appellant that it declared in the Form-I … be appropriate to take recourse to the constituent base metals as basis for classification of the goods under Chapter headings in which the articles of the base metal are covered. In this consideration the classification held by