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D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from the duty of excise leviable thereon, provided such doubled or multifolded yarns were manufactured … E/2618/1990-D, whereby the Tribunal has held that 'Taspa' yarn manufactured by the appellant was covered under Heading No. 56.06 of the Central Excise Tariff and, therefore, confirmed the demand of duty of central excise of Rs. 5,63,066.40

Deputy Commissioner Vs. Rama Shenoy

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963

Reported in : 2003(1)KLT720; [2004]138STC323(Ker)

not 'sugar' but the 'sugar covered under sub-headings 1701-20, 1701-31, 1701-39 and 1702-11 of the Schedule to the Central Excise Tariff Act, 1985' and submitted that by virtue of the provisions of Chapter 17 of the Central Excise Tariff Act, 1985 … in this Tax Revision Case is as to whether 'sugar candy' sold by the assessee falls within Entry 56 of the Third Schedule to the Kerala General Sales Tax Act (hereinafter referred to as 'the Act') eligible

T.T.K. Pharma Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1994)LC188Tri(Delhi)

:- 16. The claim of the appellants that their product Bronidiol is a fungicide classifiable under sub-heading 3801.20 Central Excise Tariff Act 1985 is not borne out by the way they themselves marketed the product because it is seen from the … consideration in this appeal is the correct classification of product 'Bronidiol'. The appellants had claimed the classification under chapter sub-heading 3801.20 of CET 1986 in their classification list No. 1/86 dated 6-3-1986 claiming the said product as

Commissioner of Central Excise Vs. Customs, Excise and Gold (Control) ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 56A and 57G

Reported in : 2008(125)ECC123; 2008(151)LC123(Madras); 2008(227)ELT361(Mad)

the guise of parts of drip irrigation system. The pipes were classifiable under Chapter Heading 3917 of the Central Excise Tariff Act, 1985. They are parts of general use and not meant for use solely and principally with Drip Irrigation System … System. Drip Irrigation System and parts fall under Heading 84.24 exempt from duty in terms of NOM No. 56/95 CE dated 16.3.1995. The Revenue's contention is that the said pipes manufactured were not exempt items. The Revenue

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … parlance test would 2 (1995) 3 SCC 454 3 (2008) 17 SCC 569 4 (2005) 2 SCC 460 18 be applicable in determining the classification

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

in “small containers” by the respondent(s)­assessee(s) is classifiable under Heading 1513 and not under Heading 3305 of the Central Excise Tariff Act, 1985 (hereinafter referred to as ‘the Act’), the Revenue is in appeal before us. 2 2. The dispute is … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … parlance test would 2 (1995) 3 SCC 454 3 (2008) 17 SCC 569 4 (2005) 2 SCC 460 18 be applicable in determining the classification

Commissioner of Central Excise, Delhi Vs. Frick India Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378

India Ltd., Faridabad, (M/s. FIL) manufactures air-conditioning and refrigerating machinery and appliances classifiable under Chapter 84 of the Central Excise Tariff Act, 1985.3. Assessee cleared compressors falling under tariff sub-heading 8414.10. They also cleared to its buyers separately 'fly wheel' under

Garden Silk Mills Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)(78)ELT580TriDel

was from 1-3-1986 to 31-5-1987.5. The ld. counsel submitted that from 1-3-1986, the new Central Excise Tariff under Central Excise Tariff Act, 1985 came into force; that under the belief that Taspa Texturised yarn which was classified under Tariff Item 18-n(i)(b) … after such inquiry as he deems fit with such modifications as are considered necessary.15. That HSN notes under Chapter 56.06 read : "These products are composed of a core usually of one or more textile yarns around which

Vst Tillers and Tractors Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

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

Collector of C. Ex. Vs. Fenner (India) Ltd. Overruled

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(24)ECC115

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