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Commnr. of Central Excise, Noida Vs. Ms. Kitply Industries Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapter 44, Rule 173 B, 3 (c),

sub heading 4408.90. For this purpose the appellant relied on Chapter Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 (hereinafter referred to as `the Act') which reads as under:-  For the purposes of heading No. 44.08, the

Karnataka Woods and Plywoods Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11A, 11A(2), 11AA, 11AB and 35L; Central Excise Tariff Act, 1985; Finance Act, 1995; Parent Act; Constitution of India - Articles 226, 227 and 265; Central Excise Rules, 1944 - Rule 173G and 173I

Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683

Matched in: Advocate Rajesh Chander Kumar, Adv. for ;Chander Kumar and Associates C. Shashikantha, Central Government Standing Counsel for Respondents-1 to 5

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 … as under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers conferred by Sub-section

Super Engineering Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(82)ELT539TriDel

26A of Central Excise Tariff as it existed prior to 28-2-1986, or thereafter under Chapter 74 of the Central Excise Tariff Act, 1985, as the case may be.2.1 The importers/traders of 'brass dross/ash' either sold the said material as such, or

Collector of Central Excise, Shillong Vs. Wood Craft Products Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985

Reported in : 1995(50)ECC122; 1995LC417(SC); 1995(77)ELT23(SC); JT1995(3)SC207; 1995(2)SCALE364; (1995)3SCC454; [1995]2SCR797

ISI Glossary of Terms, while according to the revenue the structure of the central excise tariff in the Central Excise Tariff Act, 1985 is the adoption of a detailed central excise tariff based broadly on the system of classification derived from … The division into three periods is on account of the fact that an amended Chapter Note 5 in Chapter 44 was introduced w.e.f. 19.3.1990 on account of the controversy which had been raised about the classification of block

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

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

the respondent-authorities. The vessels imported by the appellants are classifiable under Chapter 89.08.00 of the Schedule to the Central Excise Tariff Act, 1985 which reads as follows :'DESCRIPTIONRATE OF DUTYVessels and other floating structures for breaking up.Rs. 1,400/- per light displacement … The additional duty has been indicated as nil under Notification No. 167/86-C.E., dated 1-3-1986 read with Notification No. 44/93-C.E., dated 28-2-1993. The fourth respondent did not agree with the appellant's claim of nil rate of duty as

Madura Coats Ltd. Vs. Maritime Collector

Court : Chennai

Subject : ExciseConstitution

Acts : Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act, 1944 - Sections 35; Central Excise Rules, 1944 - Rules 12 and 19

Reported in : 2002(83)ECC848; 2001(131)ELT328(Mad)

liable for the claim of the petitioner.4. The petitioner would further submit that under Section XI of the Central Excise Tariff Act, 1985, various textiles and textiles articles are classified; that Section Note 3 of Section XI laid down that for … cases. ______________________________________________________________ ARE 41 Nos. Date Amount of Excise Duty paid ______________________________________________________________ 44 26-8-1988 Rs. 70,647.56 52 25-9-1988 Rs. 2,03,586.24 58 9-11-1988 Rs. 2,13,765.55 72 … yarn; that the sewing threads made out of Cotton, man-made filament and man-made fibres are classified under the Chapters 52,54 and 55 of the said Act in the followine manner : ______________________________________________________________ Chapter No. Description Rate of

Commissioner of Central Excise Vs. Yanar Paks

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

Subject : Land Acquisition

Reported in : (1999)(107)ELT744Tri(Chennai)

and are correctly classifiable under Chapter Heading No. 8418.00 of Central Excise Tariff Act, 1985 but not under Chapter 44 or 94 of Central Excise Tariff Act, 1985, as held by the Commissioner (Appeals), Hyderabad.3. The learned JDR, … as 'Refrigerator Tops' and the goods are correctly identifiable as such. (iii) Note 1(e) of Chapter 94 of Central Excise Tariff Act, 1985 read with explanatory notes to sub-heading No. 94.03 vide 6(h) page Nos. 1578 and 1579 of Harmonised Commodity

Commissioner of Central Excise Vs. Kitply Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(84)ECC851

classifiable under chapter heading 44.08. For this purpose they relied on Note 5 of Chapter 44 of the Central Excise Tariff Act, 1985 which read as under :- "For the purpose of heading No. 44.08 the expression "similar laminated wood" includes