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Orissa Cement Ltd. and anr. and Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 49, 52A, 173B, 173C and 173G

Reported in : 1995(51)ECC90; 1995(80)ELT255(Ori); 1995(II)OLR318

Matched in: Citation 1995(51)ECC90; 1995(80)ELT255(Ori); 1995(II)OLR318

Commissioner of Central Excise Vs. Customs Excise and Service Tax Appe ...

Court : Chennai

Subject : Land Acquisition

cups (hereinafter referred to as the Final Products), excisable as goods classified under Chapter sub heading 39.23/39.24 of Central Excise Tariff Act, 1985. For the manufacture of plastic bags, the assessee manufactured and consumed Lay Flat Tubes (hereinafter referred to as … 3917.00 of Central Excise Tariff Act, 1985.3. Notification No.67/1995 dated 16.03.1995 made in exercise of powers under Section 51(1) of the Central Excise and Salt Act, 1944 (1 of 1944), granted exemption from whole of the duty

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 … of India, reported in 1988 (38) E.L.T. 535 = AIR 1989 SC 516 was relied upon for the proposition that Section 3(3) of the Additional

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

Modvat scheme.3. The assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, lubricating oil and crusher for extraction of limestone and crushing in the mines

Kalyani Breweries Ltd. Vs. Assistant Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Section 25 and 25(1); ;Customs Tariff Act, 1975; ;Constitution of India - Article 226

Reported in : (1991)2CALLT287(HC),1992(57)ELT373(Cal)

where the Court interfered with the decision of the Excise Authorities regarding classification of an item under the Central Excise Tariff Act.12. The respondents have relied on two reasons in support of the finding that beer is not food … read in that context. Reliance has been placed on the Agricultural and Processed Pood Products Export Development Authority Act 1985 in which item 8 of the schedule to the said Act specified 'Alcoholic/and non-Alcoholic/beverages' as one of the … specified in column (2) of the Table hereto annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to

Ms. Flex Engineering Ltd. Vs. Commissoner of Central Excise, U.P.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35H; Central Excise Tariff Act, 1985 ; Central Excise Rules, 1944 - Rule 57A, 57C; Customs Tariff Act, 1975 - Section 3, 4; Central Excises and Salt Act, 1944 - Section 2(f)

fill and seal machines (for short F&S; machines), classified under chapter heading 8422.00 of the Schedule to the Central Excise Tariff Act, 1985 (for short the Tariff Act). The literature placed on record shows that the assessee has prototype models of … of 2004, 8th September, 2009 in C.E.A. No. 6 of 2003 and 25th October, 2010 in C.E.R. No. 51 of 2002 passed by the High Court of Judicature at Allahabad. By the impugned judgments, rendered in the

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 … on a decision of this Court report in case Indian Metals & Ferro Alloys Ltd. v. CCE [(1991) 51 ELT165(SC)]. can be usefully referred to. In that case this Court held: “It (the Tribunal) seems to say

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 … and 92.2.All goods falling under Heading Nos. 30.01, 32.03, 33.01, 33.03, 36.02, 44.01, 44.02, 44.03, 44.04, 44.05, 46.01, 51.05, 62,92, 69.01, 69.02, 69.03, 69.04, 69.05, 83.01, 83.15, 95.01, 95.01, 95.02, 95.03, 95.05, 95.06, 95.07 and 95.08.'12. Chapter

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

to as the CENVAT credit) of,- (i) the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said First Schedule), leviable under the Act; (ii) the duty … of duty paid on the inputs used in or in relation to the manufacture of blankets falling under Chapter 63. 4. Vide Notification No. 24/94CE (NT) dated 20th May, 1994 issued under Rule 57-A, AED(TandTA) paid on … and (b) of the Notification No. 21/99CE( NT) dated 28th February, 1999. 51. Mr. Sridharan places heavy reliance on a Notification bringing about changes and

M/s. Arun Smelters Ltd. Vs. The Customs Excise and Service Tax Appella ...

Court : Chennai

Subject : Service Tax

the manufacture of non-alloy steel ingots and billets, falling under Chapter Sub-Heading No.7206.90 of the Schedule to the Central Excise Tariff Act, 1985, covered under Section 3A of the Central Excise Act, 1944, during compounding levy scheme. Two show cause notices … ELT 273 (SC) and Union of India v. Supreme Steels and General Mills reported in 2001 (133) ELT 513 (SC), has clearly laid down the principle that the, compound levy scheme is a separate scheme altogether and