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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,

G.S. Auto International Limited Vs. Collector of Central Excise, Chand ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Tariff Act, 1985 - Sections 15 and 17

Reported in : AIR2003SC986; 2003(85)ECC696; 2003(152)ELT3(SC); JT2003(1)SC428; 2003(1)SCALE340; (2003)2SCC371; [2003]1SCR372

Appeal No. 5711 of 1999], having regard to the change of scheme of classification of goods under the Central Excise Tariff Act, 1985 held, for the Assessment Year 1986-87, that the said goods were classifiable under Chapter Heading 87.07 and not … did not fall under Tariff Item 52 and, being virtually parts of automobile, were classifiable under Tariff Item 68.7. On the basis of similar findings and following the principle laid down in Purewal Associates Limited (supra), the

Ahmedabad Electricity Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2, 3, 6 and 37B; Customs Act - Sections 12; Customs Tariff Act - Sections 3 and 3(1); Bombay Sales Tax Act; Central Excise Rules - Rules 3, 43(1) and 174

Reported in : 2001(74)ECC296; 2001(131)ELT535(Guj)

manufactured product, but also those processes as are specified in relation to any goods in the section or chapter notes of the Schedule to the Central Excise Tariff Act, 1985 are also brought within the ambit of … which it was clarified that 'coal-ash (cinder)' is an excisable commodity classifiable under sub-heading No. 2621.00 of the Central Excise Tariff Act, 1985 and chargeable to appropriate rate of duty. According to the Board coal-ash (cinder) was specified in the Schedule … the Tribunal were rendered with reference to the earlier Tariff Item No. 68, which was a residuary item and they did not apply to the

D.P. Lon Vs. Collector of Central Excise and Customs

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(1), 173, 173F, 173Q, 173Q(1) and 174

Reported in : AIR2003SC1399; 2003(86)ECC521; 2003(153)ELT269(SC); JT2003(3)SC258; 2003(3)SCALE378; (2003)5SCC97; [2003]2SCR1125; [2003]132STC525(SC)

22.5.1986, the doubled and/or multifold yarns falling under Chapter 54 or Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985 were wholly exempted from the duty of excise leviable thereon, provided such doubled or multifolded yarns were manufactured … of excisable goods, namely, 'Taspa' yarn/Fancy yarn classifiable and chargeable to duty of excise under erstwhile Tariff Item 68 prior to 1.3.1986 and under Chapter/sub-heading 5606.00 thereafter of the Central Excise Tariff Act, 1985 without their having

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 … pipes and fittings thereof,used in the factory;9. Pollution control equipment;10. Grinding wheels and the like goodsfalling under sub-headingNo. 6801.10;11. Goods falling under headingNo. 68.02; and12. Lubricating oils, greases, cuttingoils and coolants.(2)(i) The manufacturer of the final products

Kotah Stone Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)(80)ELT145TriDel

On the other hand, the Tariff Item 23E of erstwhile Central Excise Tariff and Heading 2504 of the Central Excise Tariff Act, 1985 would show that in both the Tariffs marble blocks, slabs and tiles have dealt with in the very … consignment subjected to polishing, a process further than rough squaring and accordingly, classifiable as 'articles of stone' under Chapter 68 of Customs Act.4. In reply Shri Willingdon Christian submitted that the view of the Tribunal in the case

Thungabhadra Steel Products Ltd. Vs. Uoi and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act - Sections 2

Reported in : 1997(58)ECC26; 1998(98)ELT334(Kar); ILR1997KAR1301; 1997(3)KarLJ601

there was an amendment to the definition of goods by Act 5/1986 where the words 'Schedule to the Central Excise Tariff Act, 1985' have been introduced. We are giving below the old Section 2 as well as new Section : - … the Central Excises and Salt Act, 1944. Now, after amendment, the provision that has been made applicable is Chapter 7308.90. Tariff Item No. 69 of Schedule-I reads as 'all other goods, not elsewhere specified', while under Chapter … classified and also assessed to duty provisionally under the erstwhile Tariff Item 68. In 1980, the petitioner filed a writ petition before this Court in

Polar Marmo Agglomerates Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 3; Central Excises Act, 1944 - Sections 2; ;Orissa Sales Tax Act; ;Central Excise Tariff Rules - Rules 2 and 3; Constitution of India - Article 226

Reported in : 1994(73)ELT536(Raj); 1994(1)WLC222; 1993WLN(UC)377

1991 (Annexure 7), for declaring that Item No. 2504 of Chapter 25 of the Schedule appended to the Central Excise Tariff Act, 1985 (In short 'Act of 1985') is ultra vires of the charging Section 3 read with Section 2(f) of … not specifically mentioned or given in the first note of this Chapter (No. 68).' It is mentioned in Chapter 68 itself that it does not cover the goods of Chapter 25. It is well settled law that a

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 2(1), 3, 11B, 11B(2) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1), 56A, 57 and 57A

Reported in : 2007(4)CHN18

a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE … are not goods at all as understood in commercial parlance. Therefore, they are not assessable under Tariff Item 68.25. The appellants have drawn our attention to the decision in the case of Khandewal Metal and Engineering Works

Graphic Charts Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2001)(94)LC762Tri(Mum.)bai

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