Advanced Search Results

Madura Coats Private Limited Vs. the Assistant Commissioner of Central ...

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Section 35F, 11BB, 87(c), Chapters 52, 54, 55, 59; Central Excise Act, 1944 - Section 35C(2A); Constitution of India - Article 226, 32, 142; Customs Tariff Act, 1975 - Section 9-C, 9-A(1); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 18 and 20

Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also a Star Trading House and has paid crores in tax to the Government.(ii) There were … manufacture of cotton yarn, core spun yarn and 100% SSP (Staple Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

- grey yarn as well as dyed - falling under Chapter 54 of the first schedule to the Central Excise Tariff Act 1985.As per Notification No. 35/95-E dated 16.3.95, the product dyed yarn was chargeable to 'NIL' rate of duty, if

Raj Pack Well Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act; Textiles Committee Act, 1963 - Sections 2; Central Excise Law; Constitution of India - Articles 226 and 227; Central Excise Rules, 1944 - Rule 173B; Textile (Control) Order, 1986

Reported in : 1993(41)ECC285; 1993LC351(MP); 1990(50)ELT201(MP)

that the HDPE woven sacks are articles of plastic and are thus classifiable under Chapter 39 of the Central Excise Tariff Act, 1985. The contention of the petitioners was not accepted by the Assistant Collector, Central Excise, Division Indore (respondent No. … sheets, film, foil and strip' applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not...'. Similarly in Note No. 2(D) of Section XI

Popular Packings Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : ExciseConstitution

Acts : Central Excise Tarrif Act, 1985; Central Excise Act 1944 - Sections 37B; Constitution of India - Article 226

Reported in : 2004(175)ELT33(Raj); RLW2004(3)Raj1894; 2004(3)WLC1

as instructions issued by the Central Board to all collectorates directing them to classify the HDPE/PP tapes under Chapter 54 of the Schedule to the Tariff Act, 1985 by issuing a writ of certiorary or any other writ, … No. 39.20 or heading No. 39.22 or Heading No. 39.26 of Section VII of the Schedule to the Central Excise Tariff Act, 1985. Since the controversy in all these writ petitions is the same we may notice the facts of D.B.

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 … 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

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

judgment in civil appeal nos.5747-5749 of 2000 that this kimam was excisable and classifiable under sub-heading 2404.49/2404.40 of Central Excise Tariff Act, 1985. Admittedly, the existence of assessees' units in Delhi, where kimam was manufactured, was not disclosed to the department, … law involved in this matter is - whether irrespective of the assessees having not followed or substantially followed Chapter X procedure under the Central Excise Rules, 1944, they would still be entitled to the benefit of notification … 52processed or not.4. Fabrics of man-made fibres andfilament yarn, whether processedor not. 54, 55 54, 55We also quote hereinbelow Rules 173B, 173G, 174, 192 and

Japan Dyeing Works Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1992)(39)ECC22

manufacture under Section 2(f)(ii) of the Central Excises and Salt Act, 1944 with reference to sub-heading 5409 under Chapter 54 to the Central Excise Tariff Act, 1985. First we shall deal with the issue whether process of calendering … and removed the processed man-made fabrics valued at Rs. 2,78,138.75 Paise falling under Chapter/Sub-heading No. 5409 of the Central Excise Tariff Act, 1985 during the period from 19-12-1987 to 21-1-1988 from their factory by recourse to fraud, wilful mis-statement, suppression of

Primo Pick N. Pack Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 11(3), 57, 57A, 57G, 57H and 57H(1); Central Excise Act - Sections 35A; Central Excise and Tariff Act, 1985;

Reported in : 2001(129)ELT296(MP)

an article of plastic which is an excisable commodity classified under Chapter 39 of the Central Excise and Tariff Act, 1985. Keeping in view the nature of product the petitioner-company represented to the Assistant Collector, Central Excise giving details … the result we hold that HDPE strips or tapes fall under the Head 39.20, sub-heading 39.20.32 of the Central Excise Tariff Act and not under 54.06, sub-heading 5406.90. Similarly the HDPE sacks fall into Heading 39.23, subheading 39.23.90. Consequently the

Jai Fibres Ltd. Vs. Commissioner of Central Excise, Mumbai-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act; Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 11A, 35E(4), 37B and 373; Central Excises Rule - Rules 10 and 173B; Seventh Schedule of the Constitution of India

Reported in : 2007(123)ECC185; 2007(149)LC185(SC); 2007(218)ELT484(SC); (2008)1SCC434; 2008AIRSCW471

1993ECR351(MP) , took the view that the HDPE bags should be classified under Chapter heading 39 of the Central Excise Tariff Act, 1985 and not under Chapter heading 63 thereof. Indisputably, again the Central Board of Excise and Customs upon noticing

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

dated 1st March, 2006. 12. Simultaneously, the rate of basic excise duty leviable on such tobacco products under Chapter 24 of the Central Excise Tariff Act, 1985, was suitably increased with no change in total excise duty. … masala not containing tobacco under the brand name Star Pan Masala classifiable under Tariff Heading 21069020 of the Central Excise Tariff Act, 1985. The petitioner claims that it has discharged its VAT liability of 12.5% on the sale of such pan … described in column (3) of the First Schedule of the ADE Act. 54 For the above reasons, therefore, Mrs. Jeejeebhoy would submit that the writ