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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

There were disputes between the petitioner and the respondent in respect of dipped man made fabrics falling under Chapter 59 of the Central Excise Tariff Act, 1985. This was related to the demand of Rs.1,12,87,214.26, demanded by the … 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

Polynova Industries Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Subject : Customs

Acts : Central Excise Tariff Act, 1985 - Sections 57A

Reported in : 1995(3)BomCR13

is subject to the payment of customs duty. The product thus manufactured by the first petitioner falls under Chapter 59 of the Schedule to the Central Excise Tariff Act which comes under the heading 'impregnated, coated, covered or … or with Poly Urethane at its factory at Kundaim, Goa. They are holding the necessary licence under the Central Excise Tariff Act, 1985. In the manufacture of coated textile fabrics, they use release paper which is required to be imported and

Madura Coats Limited Vs. Collector of Central Excise, Madurai

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1), 35 and 35L; Central Excise Tariff Act, 1985

Reported in : 1995(51)ECC55; 1995(79)ELT567(Mad)

of high tenacity yarn of polyamides or polyester. In Heading No. 59.02 in Chapter 59. Section XI of Central Excise Tariff Act, 1985, refer to the processed fabric. Section XI of the Act is titled Textiles and Textile Articles. The chapter

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 … be preferred over the more general one. In the present case, when item description is read with the Chapter 59 Notes, Section Notes and the tests for classification that is Tariff Item 1513.19.00 and 3305.90.19 are equally specific.

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 … be preferred over the more general one. In the present case, when item description is read with the Chapter 59 Notes, Section Notes and the tests for classification that is Tariff Item 1513.19.00 and 3305.90.19 are equally specific.

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

indcon Structurals (P) Ltd. Vs. Commissioner of Central Excise, Chenna ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1) and 35L; Central Excise Tariff Act, 1985

Reported in : 2006(197)ELT146(SC); JT2006(5)SC6; 2006(4)SCALE356; (2006)4SCC786

in column (3) of the Table annexed thereto and under Sub-heading No. (3) of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the said Table, from so much of that portion of … submissions made before it by both the parties and after taking into consideration the Section Notes/Chapter Notes of Chapters 39, 57, 59 and 68, felt it necessary to conduct an on-the-spot study since the issue for adjudication

Mrf Limited Vs. Commissioner of C. Ex.

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

Subject : MRTP

Reported in : (1999)(105)ELT619Tri(Chennai)

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

Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chenn ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1994 - Sections 35L; Central Excise Tariff Act, 1985 - Sections 11; Interpretation Rules - Rule (1)

Reported in : 2005(98)ECC417; 2005(180)ELT145(SC); JT2005(1)SC431; (2005)2SCC733

are as follows:M.R.F. Ltd., Goa are manufacturers of tyres excisable under chapter 40 of the Schedule to the Central Excise. Tariff Act 1985. M/s MRF Ltd buys Grey Tyre Cord Warp Sheet (hereinafter referred to as the 'Grey Tyre Cord Fabric') … polyamides or of polyesters ... 55cN/texSingle, multiple (folded) or cabled yarn Of viscose rayon. ... 27cN/texIV. NOTE-4 OF CHAPTER-59 - IMPREGNATED, COATED. COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE.For the

Srf Limited and ors. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (1998)(61)ECC687

18 The nomenclature, construction and use of the fabrics have already been declared to the Department. When the Central Excise Tariff Act, 1985 was brought into force, the proposed classification was called for by the department. The appellants declared to the … were exempt from payment of duty. This exemption is not available in case the assessment is held under Chapter 59.09. The period of demand is May, 1988 to October, 1990 and the amount involved is Rs. 58,74,584/-. The