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Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to … full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods would fall, the rate of duty

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot in case … of the Commissioner holding that the goods were liable to payment of custom duty and not covered by Chapter Heading 4901. Two appeals were filed by Mr. Chand Seth, Chairman-cum-Managing Director and Mr. Arun Gupta, Director against

Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excis ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excises Act, 1944 - Sections 5A(1)

Reported in : 2007(117)ECC296; 2007LC296(SC); 2007(211)ELT360(SC); JT2007(8)SC338; 2007(6)SCALE22; (2007)9SCC32; 2007(1)LC605(SC)

of the Table hereto annexed and falling under the Chapter or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much

Commissioner of Central Excise, Belgaum Vs. Akay Cosmetics (P) Ltd., H ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(4) and 35L; Central Excise Tariff Act, 1985

Reported in : AIR2005SC4098; 2005(99)ECC647; (2005)3SCC785

hair colour sold under the brand name 'Binge' falling under chapter sub-heading 3305.90 of the schedule to the Central Excise Tariff Act, 1985. They were selling their entire production to M/s Nemaru Coiffure (for short 'M/s Nemaru'). There was a dispute

i.T.C. Ltd. Vs. Collector of Central Excise, Patna

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 3(1); ;Central Excise Rules, 1944- Rules 52A and 93; ;Central Excise Tariff Act, 1985

Reported in : AIR2003SC568; 2003(1)BLJR456; 2003(1)CTC499; 2003(85)ECC1; 2003(151)ELT246(SC); [2003(1)JCR231(SC)]; JT2002(10)SC286; (2003)1SCC678; [2002]SUPP5SCR1

to the completion of manufactured product:(ii) which is specified in relation to any goods in the section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 (5) of 1986) as amounting to manufacture.and … subject or context,-(d) 'excisable goods' means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a duty of excise and includes salt;(f) 'manufacture' includes any process- … appearing in support of the appeals, submitted that in terms of Rule 93 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules'),

Madura Coats Private Limited Vs. the Assistant Commissioner of Central ...

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Section 35F, 11BB, 87(c), Chapters 52, 54, 55, 59; Central Excise Act, 1944 - Section 35C(2A); Constitution of India - Article 226, 32, 142; Customs Tariff Act, 1975 - Section 9-C, 9-A(1); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 18 and 20

Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also a Star Trading House and has paid crores in tax to the Government.(ii) There were … manufacture of cotton yarn, core spun yarn and 100% SSP (Staple Spun Polyester) multiple folded yarn falling under Chapters 52, 54, 55, respectively of the First Schedule to the Central Excise Tariff Act, 1985. It is also

indu Nissan Oxo Chemical Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1998)(62)ECC338

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

Agroils Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(102)ECC275

Excise, Bombay-II, 2000 (118) ELT 486 (Tri), which was rendered in the context of sub-heading 2001.10 of the Central Excise Tariff Act, 1985 was cited to point out that it was held therein that the containers used were tins of 10 … in Section IV of the Central Excise Tariff was squarely applicable to the appellant's case which fell in Chapter 19 to which also the said definition applied. He submitted that both large and small containers were covered

Surya Agroils Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(188)ELT97TriDel

reported in 2000 (118) E.L.T. 486 (Tribunal), which was rendered in the context of sub-heading 2001.10 of the Central Excise Tariff Act, 1985 was cited to point out that it was held therein that the containers used were tins of 10 … in Section IV of the Central Excise Tariff was squarely applicable to the appellant's case which fell in Chapter 19 to which also the said definition applied. He submitted that both large and small containers were covered

Phoenix Mills Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 3

Reported in : 2004(95)ECC400; 2004(168)ELT310(Bom); 2004(4)MhLj335

result of manufacture as defined under the Central Excises and Salt Act, 1994 ('Act' for short) or the Central Excise Tariff Act, 1985 ('Tariff Act' for short) as clarified by the Central Board of Excise and Customs ('the Board' for short) … February, 1986. By virtue of Trade Notice No. 48/86, dated 14th July, 1986, the Collectorate clarified that the Chapter Note 6 would apply only to conversion of unformulated/un-standardised or unprepared forms into formulated, standardised or prepared forms