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Dinesh Textiles Vs. Commissioner of Central Excise, Customs and Servic ...

Court : Supreme Court of India

Subject : MRTP

The Appellants are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the ‘Tariff Act’, for short) manufactured through job workers.3. On 25.03.2003 Rule 12B was inserted in Central Excise … 58 or 60, readymade garments falling under Chapter 61 or 62 or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act]. produced or manufactured on his account, on job work (herein after

Commnr.of Central Excise, ... Vs. M/S. TarpaulIn International

Court : Supreme Court of India

Subject : Central Excise

Acts : Central Excise Tariff Act, 1985 - Schedule 63.01 , Section 2(f), 11, 5(e), 3, 2(d), 2(f)(ii), Chapter 63, 63.01;

not have the benefit of hearing their version. 9) Let us first notice the relevant entries. They are: Chapter 63 of Central Excise Tariff Act, 1985, is expressly made applicable to made-up articles :Chapter No. 1 reads as … cutting, stitching and fixing of eye-lets amounts to manufacture and, hence, they are exigible to duty under the Central Excise Tariff Act, 1985 (for short `the Act').3) A show cause notice was issued by a competent authority dated 31.8.1995, inter alia

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

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. … produced out of fabrics manufactured on circular looms. As such they are required to pay duty under Chapter 63.01 at 12 per cent ad valorem. The petitioners have filed appeals against the order of the Assistant Collector

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 … HDPE/PP Tapes/Fabrics/Sacks as an article of textile under Chapter headings 54 and 63, respectively. Since the rate of duty under the two headings were different

Swarup Fibre Industries Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1990)(29)ECC69

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

Naffar Chandra Jute Mills Ltd. and ors. Vs. the Assistant Collector of ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 3 and 8(1); ;Excise Tariff Act, 1985; ;Constitution of India - Article 226

Reported in : (1993)2CALLT79(HC),1993(66)ELT574(Cal)

past and are classified under Sub-heading No. 6301.00 of Chapter 63, Section XI to the Schedule of the Central Excise Tariff Act 1985 (referred to as the Act). Sub-heading No. 6301.00 relates to textile articles not elsewhere specified including blankets (other

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 5A(1); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Cenvat Credit Rules

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

who manufactures goods falling under Tariff Heading 55.06 from duty paid inputs falling under Heading 55.01 of the Central Excise Tariff Act, 1985 ('CET' for short) is entitled to the exemption under Notification No. 30/2004 dated 9/7/2004 is the basic question … process known as the `tow to top process'.6. Excise duty payable on various textile goods are enumerated in Chapters 50 to 63 of the CET. Chapter 55 of the CET with which we are concerned in the

Commr. of C. Ex. Vs. Tokushu Menon Paper Mfg. Co. Ltd.

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

Subject : Land Acquisition

Reported in : (1998)(102)ELT481Tri(Chennai)

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

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 … types of fabrics/textiles manufactured in mills, powerlooms or in handlooms, but does not include Chapters 61, 62 and 63 of the Central Excise Tariff Act.16. Chapter 61 of the Tariff Act provides for articles of apparel and