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Collector of Central Excise Vs. Wood Polymers Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tarrif Rules - Rules 1 and 3; Central Excise Tarrif Act, 1985

Reported in : AIR1998SC1493; 1998(59)ECC37; 1998(97)ELT193(SC); JT1997(10)SC194; 1997(7)SCALE748; (1998)1SCC665; [1997]Supp6SCR528

laminated Sheets/Boards are classifiable for the purpose of excise duty under Heading 3920.21 of the Schedule to the Central Excise Tariff Act, 1985 [hereinafter referred to as `the Act'] as claimed by the Revenue or under Heading 4818.90 of the said … (phenol formaldehyde solution). It is submitted that the paper based decorative laminates are, therefore, primarily paper falling in Chapter 48 dealing with paper and paper board, articles of paper pulp and does not fall in Chapter 39 which

Sukhi India Pvt. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Article 14

Reported in : 2003(89)ECC847,2003(156)ELT35(Cal)

carries on business of manufacturing reprocessed plastic agglomerates/granules falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985 and sells such finished products, inter alia, in the Domestic Tariff Area, which is commonly known as DTA … their Export Processing Zone unit at Falta in the Domestic Tariff Area on the basis of Notification No. 48/2001-Central Excise, dated 10th October, 2001 and for direction upon the respondent to refund the sum of Rs. 155.64

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Rules; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3, 3(1) and 3(3); Constitution of India - Article 265

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

imposition of penalty are applicable to man-made fabrics which are 'excisable goods' finding mention in Schedule to the Central Excise Tariff Act, 1985 though they are liable to additional duty of excise only?'2. There was a raid conducted in the premises … of the words 'including those relating to refunds and exemptions from duty'. The Delhi High Court held that Chapter II of the Central Excise Act, 1944 entitled 'Levy and Collection' contained provisions for penalties, but the heading … be construed as becoming operative at a somewhat later stage. In paragraph 48 of the judgment, it was held that the provision of Section 3(3)

Patsan Hygiene Industries Pvt. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)(32)ECC358

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

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 … rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers conferred by Sub-section (1) of

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 … brass castings for consumption/use in their production; that during the year 1984-85 a pulveriser machine valued at Rs. 48,776/- was purchased by M/s. Mehta Industries from M/s. D.P. Pulveriser Industries, Bombay as per Bill No. 1080/84, dated

Graphic Charts Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2001)(94)LC762Tri(Mum.)bai

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

Surendra Sehgal and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944

Reported in : 48(1992)DLT347; 1992(23)DRJ225; 1993(41)ECC121

Matched in: Citation 48(1992)DLT347; 1992(23)DRJ225; 1993(41)ECC121

The Collector of Central Excise, Hyderabad, Vs. M/S. Bakelite Hylam Lt ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944; ;Central Excise Tariff Act, 1985 - Sections 11 and 16

Reported in : AIR1997SC1988; 2002(82)ECC3; 1997(91)ELT13(SC); JT1997(3)SC639; 1997(2)SCALE732; (1997)10SCC350; [1997]2SCR825

Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Old Tariff).7. With effect from 28.2.1986 the Central Excise Tariff Act, 1985 came into force. Hence the classification lists after 28.2.1986 are governed by the Central Excise Tariff Act, 1985 … as also the decorative quality given by it to the sheets, decorative laminated sheets should be classified under Chapter 48 of the New Tariff which deals with 'Paper and Paperboard, Articles of Paper Pulp, of Paper or of

Commissioner Of Customs Central Excise And Service Tax Hyderabad Vs. A ...

Court : Supreme Court of India

Subject : Land Acquisition

Hair Oil' which was classified by them under Tariff Item No.3003 9014 of the First Schedule to the Central Excise Tariff Act, 1985. However, as per Chapter 33 of the Central Excise Tariff Act, 1985, preparations for use on the hair … has relied upon its judgment in case of B.P.L. PHARMACEUTICALS LTD. Vs. COLLECTOR OF C. EXCISE, VADODARA1995(77) E.L.T. 485 (S.C.). wherein it was held that 23 Merely because there is some difference in the tariff entries, the