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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 threads manufactured for the Indian market is to the specification No. 60/1 whereas in some other countries the thread specification varies from No. 60/1,60/2

Ramdev Agencies Vs. Additional Assistant Commissioner of Commercial Ta ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5(4), 7A and 8A; Central Sales Tax Act, 1956 - Secions 14 and 15; Central Excise Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Kerala General Sales Tax Act, 1963 - Sections 9; Tamil Nadu General Sales Tax Act, 1959; Rajasthan Sales Tax Act, 1954; Andhra Pradesh General Sales Tax Act, 1957 - Sections 8; Punjab General Sales Tax Act, 1948

Reported in : (2007)6VST644(Karn)

of Special Importance) Act, 1957 ('the Act', for short), which makes a reference to the provisions of the Central Excise Tariff Act, 1985, for understanding the meaning of the expression 'heading', 'sub-heading' and 'chapter' in the Schedule.13. Clause 2 of the … Court in the case of Bangalore Wood Industries v. Asst. Commissioner of Commercial Taxes (Assessment) [1994] 92 STC 603.4. The learned single Judge, after careful consideration of the issues raised and canvassed, has come to the conclusion

Uni Products (i) Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2000)(92)LC103Tri(Delhi)

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

Uni Products (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2000)(119)ELT325TriDel

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

M/S Air Liquide North India Pvt. Vs. Commnr. of Central Excise, Jaipur ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapter Note 10 of Chapter 28

amount to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 (hereinafter referred to as `the Act'). Chapter Note 10 of Chapter 28 of the Act, in relation to … it was sold to different customers based on their specific requirements at profit margin ranging from 40% to 60% in different cylinders. 11. It is pertinent to note that when the appellant was asked about the process

Eagle Flask Industries Limited Vs. the Commissioner of Central Excise, ...

Court : Supreme Court of India

Subject : Service

Acts : Central Excise Rules, 1944 - Rule 174 and 174A; Central Excise Tariff Act, 1985; Central Excise Act, 1944

Reported in : 2004(96)ECC118; 2004(171)ELT296(SC); JT2004(7)SC391; 2004(7)SCALE453; (2004)7SCC377

from the operation of Rule 174 of the Rules. The goods are specified in the Schedule to the Central Excise Tariff Act, 1985 (in short 'the Tariff Act'). The proviso makes it clear that where goods are chargeable to nil rate … penalty imposed for failure to take out L-4 licence required for the manufacture of excisable goods falling under Chapter headings No. 3924.90 (Casserole) and 3909.60 (Rigid Polyurethane Foam) falling during the relevant period and for the failure

Wipro Ltd. and Panchajanya Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2000)(71)ECC326

(c) that bathing bars (soaps containing less than 60% TFM merit classification under Chapter sub-heading 3307.39 of the Central Excise Tariff Act, 1985; (d) and that as per the Quality Control reports of the appellants the said 'Santoor Soaps' contain TFM

Commissioner of Central Excise, Nagpur Vs. Simplex Mills Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 10; Interpretation Rules - Rules 1 and 3; Central Excise Act, 1944 - Sections 37B

Reported in : AIR2005SC4061; 2005(99)ECC161; 2005(181)ELT345(SC); JT2005(3)SC1; (2005)3SCC51; [2005]140STC125(SC)

whether these goods are classifiable under Tariff Headings (TH) 52.02, 54.08 or 59.09 of the Schedule to the Central Excise Tariff Act, 1985. The appellant contends that they are classifiable under TH 59.09. The respondent on the other hand cleared the … therefore apply to non-made up goods According to SN-6 Chapters 56 to 60 unless the context so required would also not apply to 'made up' … for industrial use and since the respondent marketed their products admittedly for industrial use, the other entries in Chapters 52 and 54 would not apply. It was further held construing CN-6 that if the article is covered

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

CENVAT credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the Finance Act, 2012 have also been challenged in the … with effect from such date as the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity carried out by a person for … value of the goods portion has been settled at the level of 60%. Likewise, in the case of short-term accommodation (hotel) service, CENVAT credit of

Pleasantime Products and anr. Vs. Commissioner of Central Excise, Mumb ...

Court : Supreme Court of India

Subject : Excise

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

Reported in : 2009(170)LC225(SC); 2009(243)ELT641(SC); JT2009(14)SC392; 2009(13)SCALE681; 2009(10)LC4955(SC)

dismissed with no order as to costs. Excise - 'Junior Scrabble' - Classification - Sub-heading 9504.90 of the Central Excise Tariff Act, 1985 - Whether product 'Scrabble' is classifiable under Sub-heading 9503.00 or Sub-heading 9504.90 of the First Schedule to Central … alia in the business of manufacture and trade of toys, games and puzzles of various kinds falling under Chapter 95 of the First Schedule to the CETA. The goods are manufactured by the assessee either under their … which means 'to grope frantically', was trademarked in 1948. [See: Success at 60, letter by letter by Oliver Burkeman at http://www.gulf-times.com].11. The difference between a