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Agrico Engg. Works Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1994)LC323Tri(Delhi)

attracting CEB @ 20% of advance and also parts of papers printing machinery classifiable under subheading 9443.00 of Central Excise Tariff Act, 1985 attracting duty @ 15% advance in their factory located at Hapur Road, Ghaziabad. The party had registered with … stated inter alia that they are first manufacturing 'castings' covered under Heading 73.25 out of material covered under Chapter 72. These castings during the process of their manufacture with the aid of the moulds which have the

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 … 33.43. As pointed out earlier, Revenue relies upon number of materials that 64 those in trade, traders and consumers have understood 'Parachute' as 'Hair Oil'.

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 … 33.43. As pointed out earlier, Revenue relies upon number of materials that 64 those in trade, traders and consumers have understood 'Parachute' as 'Hair Oil'.

Commissioner of Central Excise, Pondicherry Vs. Acer India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 4, 4(1), 4(3) and 11A(1); Customs Tariff Act; Constitution of India - Article 265; Central Excise Tariff Act, 1985

Reported in : 2004(96)ECC313; 2004(172)ELT289(SC); JT2004(8)SC53; 2004(8)SCALE169; (2004)8SCC173; [2004]137STC596(SC)

servers, note books and accessories falling under different headings of Chapter 84 of the Schedule appended to the Central Excise Tariff Act, 1985. Upon a licence obtained by WIPRO, the Respondent, on orders received from the customers load operational software. While … collected except by the authority of law.29. In Cape Brandy Syndicate v. Inland Revenue Commissioners (1921) 1 KB 64 it is stated:'...In a taxing Act one has to look merely at what is clearly said. There is

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

Hindustan Poles Corporation Vs. Commissioner of Central Excise, Calcut ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 2 and 6; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rules 8, 9(1), 52A, 53, 54, 173B, 173C, 173G(1), 173G(2), 173G(4), 174 and 226

Reported in : 2006(196)ELT400(SC); JT2006(4)SC185; 2006(3)SCALE601; (2006)4SCC85; [2006]145STC625(SC)

specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or]The word 'manufacture' is a compound word of Latin origin derived

Commissioner of Customs, New Delhi Vs. Sony India Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 28(1), 28AB, 111, 112 and 114; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 - Sections 2; Interpretative Rules - Rules 1 and 2

Reported in : 2008(133)ECC77; 2008(159)LC77(SC); 2008(231)ELT385(SC); 2008(12)SCALE706

Court had held in para 11 as under:11. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985 have been framed pursuant to the powers under Section 2 of that Act. According to Rule 1 titles … of the components and not of fax machines. Shri Lakshmikumaran also invites our attention to the fact that Chapter 64 dealing with footwear does not have a note similar to Note 2 in Section XVI. Thus this position

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

dated 1st March, 2006. 12. Simultaneously, the rate of basic excise duty leviable on such tobacco products under Chapter 24 of the Central Excise Tariff Act, 1985, was suitably increased with no change in total excise duty. … masala not containing tobacco under the brand name Star Pan Masala classifiable under Tariff Heading 21069020 of the Central Excise Tariff Act, 1985. The petitioner claims that it has discharged its VAT liability of 12.5% on the sale of such pan … than newspapers, subject to the provisions of Entry 92A of List I. 64. We have no hesitation in agreeing with Mrs. Jeejeebhoy when she submits

Hamdard (Wakf) Laboratories Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)LC80Tri(Delhi)

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

Alwar Lamps Pvt. Ltd. Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(92)ECC685

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