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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 … Act, 1944 (The Act) and in particular the definition of 'Transaction Value' as contained in Clause (d) of Sub-Section (3) of Section 4 thereof, the learned counsel would submit that the same would include the value of all

Collector of Central Excise, Baroda Vs. M/S. Ambalal Sarabhi Enterpris ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3, 11A and 35L

Reported in : AIR1990SC59; 1989(24)ECC193; 1989(24)LC433(SC); 1989(43)ELT214(SC); [1990]185ITR87(SC); JT1989(3)SC341; 1989(2)SCALE255; (1989)4SCC112; [1990]3SCR784; 1989(2)LC537(SC); [1989] 3 SCR 784

in the Schedule. Marketability, therefore, is an essential ingredient in order to be dutiable under the Schedule to Central Excise Tariff Act, 1985. In that case, the Court found that crude PVC firms as produced by the appellant were not known … cans. In those circumstances, the aluminium cans produced by the appellants were not liable to excise duty under Section 3 of the Act read with Item 27 of the Central Excise Tariff.4. In the case of Bhor Industries

Virlon Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A(1); Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 3 and 3A; Textile Committee Act, 1963; Central Excise Tariff Act, 1985 - Sections 3; Industries (Development and Regulation) Act, 1951 - Sections 14; Central Excise Rules, 1944 - Rule 8(1); Industries (Development and Regulation) Rules

Reported in : 2007(118)ECC43; 2007LC43(SC); 2007(211)ELT353(SC); JT2007(5)SC597; 2007(5)SCALE767; (2007)4SCC440

quote hereinbelow Section 3(1) of the Central Excise Act, 1944:SECTION 3. Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied. -- (1) There shall be levied and collected in such manner as may be prescribed

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A; Customs Act, 1962 ; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 ; Customs and Central Excises Laws (Amendment) Act, 1988 - Sections 5A(1) and 5A(2)

Reported in : (2004)2GLR1338

of the Central Excise Act, 1944Sec.3 - Duties specified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied - (1) There shall be levied and collected in such manner as may be prescribed,-(a) … to be made on payment of customs duties and excise duties in accordance with the provisions of law.3. Section 3 of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') provides for levy and collection of

Nahar Industrial Enterprises Ltd. and ors. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3 and 54(1); Central Excises and Salt Act, 1944 - Sections 3(1) and 5A(1); Central Excise Tariff Act, 1985; Additional Excise Duty (Textile and Textile Articles) Act, 1970

Reported in : 2004(95)ECC457; 2004(170)ELT518(SC); JT2004(6)SC374; 2004(6)SCALE535; (2004)7SCC618

to do, hereby exempts the finished products, rejects and waste or scrap specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export-oriented undertaking or a free trade … 100% EOUs engaged in the manufacture of cotton yearn out of indigenous raw materials attaching BED leviable under Section 3 of the Act and AED leviable under Section 3 of the Additional Excise Act. On the basic of

M/S. Nicholas Piramal India Ltd. Vs. Commissioner of Central Exices Mu ...

Court : Supreme Court of India

Subject : Central Excise And Salt

Acts : Central Excise Act And Salt 1944 - Sections 3, 35L(b); Central Excise Tariff Act, 1985

form. These are cleared on payment of applicable excise duties under Heading 29.36 of the Schedule to the Central Excise Tariff Act, 1985. The assessee is also engaged in the manufacture of animal feed supplements with the brand name `Rovimix' (now … marketability. Intermediate goods of distinctly and differently known in the commercial sense of the word constitute manufacture under Section 3 of Central Excises & Salt Act, 1944. Vitamin A acetate crude and Vitamin A Palmitate are different commercial

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, … Sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with Sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

or folded cartons) whether in assembled or unassembled condition, falling within Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon as is in excess of … percent ad valorem subject to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid

B.P.L. Pharmaceuticals Ltd. Vs. Collector of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Drugs and Cosmetics Act, 1940 - Sections 3; Central Excise Act, 1944

Reported in : 1997(58)ECC96; 1995(77)ELT485(SC); JT1995(4)SC459; 1995(3)SCALE222; 1995Supp(3)SCC1; [1995]3SCR1235; [1997]104STC164(SC)

is an admitted fact that this product prior to 28.2.1986 (i.e. before the coming into force of the Central Excise Tariff Act, 1985) was classified as a drug under item 14E of the First Schedule to the Central Excise and Salt … K. Venkataswami, J.1. These two appeals preferred under Section 35L of the Central Excise and Salt Act, 1944 are directed against the orders of the Customs, Excise … K. Venkataswami, J.1. These two appeals preferred under Section 35L of the Central Excise and Salt Act, 1944 are directed against the

Commissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3

Reported in : 2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344

The assessee carries on the business of manufacturing cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The assessee has been granted a mining lease by the Government of Rajasthan and the limestone excavated from … 8415.00, 8702.10, 8703.90, 8706.21 and 8706.39 of the said First Schedule;(iii) the additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978);(iv) the additional duty