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O.K. Play (India) Ltd. Vs. Commissioner of Central Excise, Delhi-iii, ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1) and 35L; Central Excise Tariff Act, 1985 - Sections 20; Tariff Rules - Rule 3

Reported in : AIR2005SC1023; 2005(98)ECC609; 2005(180)ELT300(SC); JT2005(1)SC648; (2005)2SCC460; [2005] 1 SCR 1086

aircraft, trains etc. which are reproductions of Articles. It is important to note that Section XX of the Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') covers Chapters Nos.94, 95 and 96 … that in commercial parlance, these articles are not known as toys. Reference was also made to Note-1 under Chapter 94 to show that the said chapter did not cover the toy furniture. According to the assessee, toy furniture

Lhoist India Private Limited Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : MRTP

Reported in : (2007)(123)ECC358

and some impurities - Section 23C of the Central Excise Act, 1944 - S.H.s 2522, 2825 of the Central Excise Tariff Act, 1985 - Ruling sought on as to what should be the classification with respect to the finished product i.e. … classifications of the high purity burnt lime in the First Schedule to the Tariff Act are 2522 under Chapter 25 and 2825 in Chapter 28 - Chapter 25 cover Salt; sulphur; earths and stone; plastering materials; lime … Limited.Excise - Advance ruling - Classification - High purity burnt Lime having 94-96 per cent of calcium oxide and some impurities - Section 23C of

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

judgment in civil appeal nos.5747-5749 of 2000 that this kimam was excisable and classifiable under sub-heading 2404.49/2404.40 of Central Excise Tariff Act, 1985. Admittedly, the existence of assessees' units in Delhi, where kimam was manufactured, was not disclosed to the department, … law involved in this matter is - whether irrespective of the assessees having not followed or substantially followed Chapter X procedure under the Central Excise Rules, 1944, they would still be entitled to the benefit of notification

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it was specifically excluded from the list of eligible inputs. … we heard the learned counsel appearing for the parties.8. Counsel appearing for the parties drew our attention to Chapter V of the Rules which deals with levy of excise duty on manufactured goods other than salt. Rule

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

Hello Minerals Water (P) Ltd. Vs. Union of India (Uoi)

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11BB

Reported in : 2004(174)ELT422(All)

Water classifiable under Chapter sub-heading No. 2201.19 (previously under Chapter sub-heading No. 2201.90) of the Schedule to the Central Excise Tariff Act, 1985. Its Unit No. 1 is located at D-18, Sector 3, Noida. The petitioner is also engaged in the

U.P. State Bridge Corporation Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2000)(72)ECC809

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

Ramoji Rao Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2003)(161)ELT494Tri(Bang.)

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

J.K. Foam Products Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1997)(94)ELT497TriDel

Matched in: Citation (1997)(94)ELT497TriDel

M/S Sto-racks Ltd Bangalore Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2001)(74)ECC721

the mobile storage system had components would merit classification under chapter sub heading 9403.00 to the schedule to Central Excise Tariff Act, 1985. The reasons given there-in will hold good in respect of this appeal as well. As per the brochure, … to how they cannot be called as furniture. However, I find from note 2 in Chapter notes under chapter 94 that the articles referred to in heading Nos. 94.01 to 94.03 are to be classified in these heading