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The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing modvat facility under Rule 57A of the Central Excise Rules, 1944 (herein after for … stated thus :The Respondents herein are engaged in manufacture of various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing … far as the present proceedings are concerned, the goods in question are 672 bags of sodium salt. The officers of the AppellantRevenue during the routine

Collector of Central Excise Vs. Mrf Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1990)(29)ECC315

that case was an adhesive based on rubber compound and therefore, it appropriately fell under Heading 35.06 of Central Excise Tariff Act, 1985. This heading, it may also be mentioned at this stage was introduced in Central Excise Tariff Act, 1985 … 1.01 On 3-3-1986 the respondents herein filed a classification list No.5/85-86 claiming classification of 'vulcanising solution' under Chapter sub-heading 4006.90. This classification list was given approval by the Assistant Collector on 10-6-1986.1.02 Subsequently as per advice

Bamni Proteins Limited Vs. Ajay (Shri)

Court : Mumbai

Subject : Contempt of CourtExcise

Acts : Central Excise Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rule 9(2); Contempt of Courts Act, 1971 - Sections 2

Reported in : 2001(2)BomCR744

to why the Di-Calcium Phosphate (Animal Feed Grade) should not be classified under Chapter Sub-heading No. 2835.00 of Central Excise Tariff Act, 1985, attracting Central Excise Duty @ 6 per cent ad valorem and why the Central Excise Duty to the

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 … claimed by the appellant with regard to import of vessels 'M.V. BOUVET/Ex RANA' under Bill of Entry No. 6, dated 2-7-1993 and 'M.V. ARGOS' under Bill of Entry No. 001741, dated 8-11-1993 was also rejected by thefourth

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 … Nos. 58.01,to the said Act. to the said Act. 58.02, 58.06 (others thangoods falling within sub-heading No. 5806.20) 60.01or 60.02 (other than goodsfalling within sub-headingNo. 6002.10) of theSchedule to the Act.(2) The manufacturer of the final products

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

and the appellant was liable to pay duty at the appropriate rate specified in the chapter to the Central Excise Tariff Act, 1985. The appellant-company went up in appeal against the said order of the Adjudicating Authority to the Commissioner of … accordingly allowed the appeal filed by the Revenue and set aside the order passed by the Commissioner on 6th May, 2004.5. The appellant went up in appeal before the High Court of Andhra Pradesh under Section 35(B)

Commissioner of Central Excise, Hyderabad-ii Vs. Aldec Corporation and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 6 and 35L; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC3621; 2005(102)ECC469; 2005(188)ELT241(SC); JT2005(8)SC574; (2005)7SCC700

prior to 28.2.1986) on one hand and tariff item 76.06 as well as chapter sub-heading 7616.90 under the Central Excise Tariff Act, 1985 on the other hand and, therefore, the decision taken by the department in 1986 was irreversible. In the … from such aluminum sheets as a result of slitting and painting so as to fall under tariff item 68 (as it then stood). However, under the impugned show-cause notice, the department contended that in the earlier proceedings,

Borax Morarji Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(97)ECC421

of Central Excise Act respectively.2. The appellants manufacture excisable goods falling under Chapter heading 28, 29 & 39 Central Excise Tariff Act 1985. The dispute pertains to a product called 'AGRIBOR' which was classified by the appellants as 'other fertilizer' falling … 1.3.99. The Department contends that the product did not merit classification under 31.05 in view of chapter note 6 of chapter 31 read with Boards' circular No. 392/25/98 CX dated 19.5.98 as it did not contain the

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

goods which are produced and manufactured in India at the rate set forth in the Schedule of the Central Excise Tariff Act, 1985 vide Section 3 of the Act of 1944. The Act of 1944 defines 'excisable goods' to mean goods … to a duty of excise. 1985 Act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the Finance Act, 1998 is as follows: ' Heading No. Description of goods … unit containers and bearing a brand name - 8% 0902.09-other Nil'(ii) Chapters 6, 9, and 16 were amended to include the definition of 'brand name'

Gopal Zarda Udyog Etc. Vs. the Commissioner of Central Excise, New Del ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 6, 11A(1) and 14; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC4243; 2005(102)ECC513; 2005(188)ELT251(SC); JT2005(12)SC119; 2005(8)SCALE26; (2005)8SCC157

the 'additive mixture' processed by the three appellants herein was excisable and classifiable under chapter sub-heading 2404.49 of Central Excise Tariff Act, 1985 and that the department was right in invoking the extended period of limitation under the proviso to Section … to the effect that the appellants were manufacturing the said 'additive mixture' without obtaining registration certificate under Section 6 of the 1944 Act read with Rule 174 of the Central Excise Rules, 1944; that they have been