Advanced Search Results

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 … Oil Corporation Ltd. v. Collector of Central Excise, Baroda 2006 (202) ELT 37 (SC):12. Apart from this, considering the appeal on merits as well, we

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 … classifiable under heading 8.15 of Central Excise Tariff act, 1985 by virtue of Note 2(b) of section XVI. 37. The Hon'ble Tribunal in the case of Sri Ram Metal Works vs CCE, Banglore 1998(99) ELT 616 (T)

Bamni Proteins Limited Vs. Ajay (Shri)

Court : Mumbai

Subject : Contempt of CourtExcise

Acts : Central Excise Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rule 9(2); Contempt of Courts Act, 1971 - Sections 2

Reported in : 2001(2)BomCR744

to why the Di-Calcium Phosphate (Animal Feed Grade) should not be classified under Chapter Sub-heading No. 2835.00 of Central Excise Tariff Act, 1985, attracting Central Excise Duty @ 6 per cent ad valorem and why the Central Excise Duty to the … of the CEGAT as well as judgment of the Gujarat High Court wherein it was held that section 37-B does not empower or authorise the Board to issue directions which are contrary to the decision rendered by

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 … 03.06.2009 of the Central Board of Excise and Customs (CBEC) under Section 37B of the Central Excise Act has been placed before us. The said

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 … 03.06.2009 of the Central Board of Excise and Customs (CBEC) under Section 37B of the Central Excise Act has been placed before us. The said

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)

manufactured product, but also those processes as are specified in relation to any goods in the section or chapter notes of the Schedule to the Central Excise Tariff Act, 1985 are also brought within the ambit of … 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 … Central Board of Excise and Customs cannot issue a Circular under Section 37B of the Central Excise Act, which has the effect of rendering the

V. Ananthraman Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 173Q and 209A; Constitution of India - Article 226; Central Excise Act, 1944 - Sections 11A

Reported in : 2003(1)BomCR675; (2002)4BOMLR871; 2002LC572(Bombay); 2003(151)ELT278(Bom); 2003(3)MhLj721

under Section 3 of the Act became payable at the rates set forth in the Schedule to the Central Excise Tariff Act, 1985 ('CET' for short). By a letter dated 22nd July, 1986 the Petitioners filed revised classification list seeking approval … to the PLC's in the year 1987-88 budget, the company filed revised classification list classifying the goods under Chapter Heading No. 84.71 which was also approved by the Excise authorities on 1st May, 1987. It is the

Deputy Commissioner Vs. Rama Shenoy

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963

Reported in : 2003(1)KLT720; [2004]138STC323(Ker)

not 'sugar' but the 'sugar covered under sub-headings 1701-20, 1701-31, 1701-39 and 1702-11 of the Schedule to the Central Excise Tariff Act, 1985' and submitted that by virtue of the provisions of Chapter 17 of the Central Excise Tariff Act, 1985 … of the Essential Commodities Act, 1955 (10 of 1955)Rs. 17 per quintalRs. 21 per quintal1701-39OtherRs. 34 per quintalRs. 37 per quintal1702-11Palmyra sugarNilNil5. A contention similar to the one taken by the revenue was considered by the Supreme

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1), 11A and 35L; Central Excise Traiff Act, 1985 - Sections 16; Central Excise (Amendment) Act, 2000

Reported in : (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

public interest so to do, hereby exempts computer software, falling under Heading No.85.24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the … or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37. 8524.10 Gramophone records. 30% Magnetic tapes: 8524.21 Audio tapes in any form. 30% plus Rs.8 per square metre.