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Commissioner of Central Vs. Rajasthan Spinn.and Weaving

Court : Supreme Court of India

Subject : CentralExcise

Acts : Central Excise Tariff Act, 1985 - Chapter 85

used by them for erection of chimney for the diesel generating set, falling under Chapter 85 of the Central Excise Tariff Act, 1985 (for short "the Tariff Act").3.A show cause notice, dated 20th August 1999, was issued to the assessee, alleging

Commissioner of Central Excise Vs. Eswaran and Sons Engineers Ltd.

Court : Supreme Court of India

Subject : Excise Civil

Acts : Central Excise Act, 1944 - Sections 35L and 37B; Central Excise Tariff Act, 1985

Reported in : AIR2005SC611; (2005)2CALLT83(SC); 2005(98)ECC177; 2005(179)ELT272(SC); (2005)1SCC745

Minimum Oil Circuit Breakers. The assessee paid duty by classifying the same under Tariff sub heading 8535 of Central Excise Tariff Act, 1985. According to the Department the item was classifiable under sub heading 8537. Accordingly, four show cause notices were … heading 8537.3. By reply dated 4.2.1994 the assessee submitted that they were manufacturers of electrical goods falling under Chapter 85. They were manufacturing Switchgear Products coming under sub heading 8535.00, 8536.90, 8537.00 and 8538.00. They submitted that Minimum

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 … show that the programmed EPROM was a "recorded medium" under chapter heading 85.24 read with note 6 to Chapter 85 of the 1985 Tariff Act. During the period October 1992 to March 1993 appellant was the manufacturer of

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 … relied upon Note 2(f) to Section XVII which excludes the goods i.e. electrical machinery and equipment falling under Chapter 85 and since the appellants' manufacture goods such as contractors, switches, control box etc. and are used for switching/protecting

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 … Central Excise Tariff Act, parts which are goods included in any of the headings of Chapter 84 or Chapter 85 are in all cases to be classified in their respective headings. There is a separate entry for 'parts

Continental Profiles Ltd. Vs. Commissioner of Central Excise, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985

Reported in : 2007(119)ECC8; 2007LC8(SC); 2007(213)ELT335(SC); JT2007(8)SC522; 2007(8)SCALE370

classifiable under sub-heading 85.43 as claimed by the appellant or under heading 85.01 of the schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act') as contended by the revenue. The demand made was confirmed by the Commissioner … be relied on if goods are identical. In these cases goods are not identical. 4. In Section XVI, Chapter 85 GEN, it is noted as follows:(A) SCOPE AND STRUCTURE OF THE CHAPTER This Chapter covers all electrical machinery

Super Engineering Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(82)ELT539TriDel

26A of Central Excise Tariff as it existed prior to 28-2-1986, or thereafter under Chapter 74 of the Central Excise Tariff Act, 1985, as the case may be.2.1 The importers/traders of 'brass dross/ash' either sold the said material as such, or

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 … that as both the hardware and the software are assessed separately, keeping in view Chapter Note 6 of Chapter 85, which contains a legal text, the valuation of a computer and software cannot be clubbed together for the

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 … enhance their efficiency and since these articles are components/accessories of BTS/antenna which are admittedly “capital goods” falling under Chapter 85 within sub-clause (i) of Rule 2(a)(A) of CENVAT Rules, these items consequently are covered by the definition of

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

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