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Collector of Central Excise Vs. thermax (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1994)(70)ELT247TriDel

engaged in the manufacture of industrial boilers and allied process heat equipment, falling under Chapter 84 of the Central Excise Tariff Act, 1985 (erstwhile Item No. 68 of the Central Excise Tariff), had undervalued their product by recovering extra amounts from

C.C. Ex. Vs. Blue Star Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2004)(172)ELT461Tri(Mum.)bai

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

Commissioner of Central Excise, Delhi Vs. Frick India Ltd. and anr.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14A and 35L; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378

India Ltd., Faridabad, (M/s. FIL) manufactures air-conditioning and refrigerating machinery and appliances classifiable under Chapter 84 of the Central Excise Tariff Act, 1985.3. Assessee cleared compressors falling under tariff sub-heading 8414.10. They also cleared to its buyers separately 'fly wheel' under

M/S Bharti Airtel Ltd. versus the Commissioner of Central Excise, Pune

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2024]11S.C.R.1525

CENVAT Credit Rules, 2004; General Clauses Act, 1897; Transfer of Property Act, 1882; Sale of Goods Act, 1930; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Finance Act, 1944; The Central Goods And Services Tax Act, 2017; The Central Sales … the context otherwise requires, (a) “capital goods” means:(A) the following goods, namely:(i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Excise

Hmt Ltd. Vs. Commnr. Central Excise and Customs, Aurangabad

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 11A and 16; Central Excise Rules, 1944 - Rule 173Q

Reported in : 2007(214)ELT10(SC); 2007AIRSCW5745; JT2007(9)SC310

as under:The assessee is engaged in the manufacturing of machinery and parts thereof falling under Chapter 84 of Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). Alleging that the assessee had miss-classified the following products, show cause notices were

Commissioner of Central Excise, Delhi Vs. Carrier Aircon Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 16; Central Excise Act, 1944 - Sections 11A, 11AB and 11AC; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2006(199)ELT577(SC); JT2006(6)SC181; 2006(6)SCALE564; (2006)5SCC596; [2006]147STC421(SC); 2006(2)LC894(SC)

manufactured by it as refrigerating and freezing equipments under sub-heading No. 8418.10 of the First Schedule to the Central Excise Tariff Act, 1985 (for short the 'Tariff Act'). The classification list was accepted by the Department.3. Commissioner of Central Excise, Central … for consideration is as to:Whether the chillers manufactured by M/s. Carrier Aircon Limited (respondent herein) are classifiable under Chapter Heading 84.18 of the Schedule to the Central Tariff Act (for short 'the Act') as claimed by them

North West Switchgear Limited Vs. Commnr. of Central Excise, New Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 35E(2) and 35L; Central Excise Tariff Act, 1985 - Sections 16; Central Excise Rules, 1944 - Rules 9(2) and 173Q

Reported in : 2006(2)BomCR545; 2006(195)ELT134(SC); JT2006(2)SC405; 2006(2)SCALE338; (2006)3SCC86; [2006]145STC169(SC)

switches, fan regulators and distribution board etc. falling under Chapter sub-heading No. 8536.90, 8414.20 & 8537.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Tariff Act'). The appellants classified 'fan regulators' under sub-heading No. 8414.20 of Tariff … the fan regulators are correctly classifiable along with the fans according to the Section Notes/Chapter Notes appended to Chapter 84 of the Tariff Act, 1985. It was also submitted that the appellants are covered by Board Circular No.

intel Design Systems (India) P. Ltd. Vs. Commissioner of Customs and C ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 17

Reported in : 2008(125)ECC200; 2008(151)LC200(SC); 2008(223)ELT135(SC); JT2008(2)SC259; 2008(2)SCALE384; (2008)3SCC258; 2008(1)LC371(SC); 2008AIRSCW1285; 2008(3)KCCRSN173

the classification declaration with effect from 20.12.1996 claiming classification under Chapter Heading 8710 of the Schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). The goods in the classification list were described as parts of tanks and … in which it was clarified that transmission elements, switches, gears, gearing etc. do not fall under Chapter Heading 84.83 when they are specifically designed for use in the vehicles of Section XVII of the Tariff. In support

T.T.G. Industries Ltd., Madras Vs. Collector of Central Excise, Raipur

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act - Sections 2 and 11A; Bombay Municipal Corporation Act; Transfer of Property Act - Sections 3; General Clauses Act - Sections 3(25); Central Excise Rules; Excise Law

Reported in : 2004(94)ECC65; 2004(167)ELT501(SC); 2004(5)SCALE585; (2004)4SCC751

penalty of Rs. 8 lakhs is also quashed. There will be no order as to costs. Excise - Central Excise Tariff Act, 1985 -Central Excise Act - Sections 2 and 11A - Mudguns and drilling machines - Levy of excise duty … that the machines in question were movable and had individual well defined functions and were therefore classifiable under Chapter 84 of the Central Excise Tariff.14. He further held that under these circumstances, in respect of the individual machines

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 5A(1), 11A and 35L; Central Excise Traiff Act, 1985 - Sections 16; Central Excise (Amendment) Act, 2000

Reported in : (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

public interest so to do, hereby exempts computer software, falling under Heading No.85.24 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the … PARTS AND ACCESSORIES OF SUCH ARTICLES. Notes: 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading