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Speedway Rubber Co. Vs. Commissioner, Central Excise, Chandigarh and o ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35L; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 57C and 173B; Finance Act, 1990

Reported in : AIR2002SC2108; 2002(143)ELT8(SC); JT2002(Suppl1)SC41; 2002(4)SCALE475; (2002)5SCC527; [2002]3SCR826

referred to as 'the Tribunal'] dated 30.12.1998. The dispute is over classification of the impugned goods under the Central Excise Tariff Act, 1985 [hereinafter referred to as 'the Act'], and determination of the rate of duty payable on the goods manufactured … as 'Other articles of vulcanized rubber other than hard rubber and sub-heading 4016.99 again states 'other'.Note 9 of Chapter 40 before its amendment in 1990 states:-'In heading Nos. 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions 'plates', 'sheets',

Black Gold Rubber Vs. State of H.P. and ors.

Court : Himachal Pradesh

Subject : Constitution

engaged in the manufacture and sale of tread rubber, cushion compound etc. falling under Chapter 40 of the Central Excise Tariff Act, 1985. The firm is located at Rampur Ghat, Tehsil Paonta Sahib, District Sirmour, H.P. It was alleged that on

Mrf Limited Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : MRTP

Reported in : (1999)(105)ELT619Tri(Chennai)

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

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to … full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods would fall, the rate of duty

Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chenn ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1994 - Sections 35L; Central Excise Tariff Act, 1985 - Sections 11; Interpretation Rules - Rule (1)

Reported in : 2005(98)ECC417; 2005(180)ELT145(SC); JT2005(1)SC431; (2005)2SCC733

are as follows:M.R.F. Ltd., Goa are manufacturers of tyres excisable under chapter 40 of the Schedule to the Central Excise. Tariff Act 1985. M/s MRF Ltd buys Grey Tyre Cord Warp Sheet (hereinafter referred to as the 'Grey Tyre Cord Fabric')

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 … invite the duty as 'Ayurvedic medicines' at the rate of 10% advalorem and not at the rate of 40% advalorem as claimed by the Revenue Department. The Revenue Department's claim was that these products were cosmetics such

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

it occurs after Heading 21.06. The petitioners were originally paying excise duty on these goods as per the Central Excise Tariff Act, 1985 ('CET Act' in short) under Heading 21.06 upto 9.10.2000 and thereafter, they are paying central excise duty and … with the product description in the CET Act with effect from 16.3.1988. By Finance Act 2 of 1996, Chapter Heading 2404 of the Central Excise Tariff Act was re-cast and substituted, and chewing tobacco preparations earlier covered … the First Schedule to the State Act and taxing the goods at 40% is ultra vires Sections 14 and 15 of the CST Act.6. According

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 … part thereof reads as under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers

Lathia Rubber Mfg. Co. P. Ltd. Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1999)(106)ELT278TriDel

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

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra) … marketed and sold by the respondents during the relevant period must necessarily be classified as edible oil. [Paras 40-49] Interpretation of statutes - Taxing statutes - Principle of interpretation - ‘Common parlance test’ : Held: Words therein