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Ramdev Agencies Vs. Additional Assistant Commissioner of Commercial Ta ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5(4), 7A and 8A; Central Sales Tax Act, 1956 - Secions 14 and 15; Central Excise Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Kerala General Sales Tax Act, 1963 - Sections 9; Tamil Nadu General Sales Tax Act, 1959; Rajasthan Sales Tax Act, 1954; Andhra Pradesh General Sales Tax Act, 1957 - Sections 8; Punjab General Sales Tax Act, 1948

Reported in : (2007)6VST644(Karn)

of Special Importance) Act, 1957 ('the Act', for short), which makes a reference to the provisions of the Central Excise Tariff Act, 1985, for understanding the meaning of the expression 'heading', 'sub-heading' and 'chapter' in the Schedule.13. Clause 2 of the … 1,1992. Hence, even earlier to April 1,1992, 'cotton fabrics' entry in Chapter 52 of the Central Excise Act existed and likewise entry in Chapter 62 … they are cotton textiles, they are covered by entry 8-A of the Fifth Schedule to the Act and Section 14 of the CST Act. It is further stated that the Additional Duties of Excise Act does not

Ahmedabad Electricity Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2, 3, 6 and 37B; Customs Act - Sections 12; Customs Tariff Act - Sections 3 and 3(1); Bombay Sales Tax Act; Central Excise Rules - Rules 3, 43(1) and 174

Reported in : 2001(74)ECC296; 2001(131)ELT535(Guj)

which it was clarified that 'coal-ash (cinder)' is an excisable commodity classifiable under sub-heading No. 2621.00 of the Central Excise Tariff Act, 1985 and chargeable to appropriate rate of duty. According to the Board coal-ash (cinder) was specified in the Schedule … coal-ash (cinder) was specified in the Schedule to the Central Excise Tariff Act, 1985 and this read with Section 2(d) of that Act rendered coal-ash (cinder) as 'excisable goods'. The Board was also of the opinion that … is pointed out that the decision in Messrs Swadeshi Cotton Mills Ltd. v. CCE, rendered by the Tribunal, following its earlier orders and holding that

Tata Consultancy Services Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2, 5 and 5-E; Constitution of India - Article 366; Bihar Sales Tax Act, 1947 - Sections 2; Hyderabad General Sales Tax Act; Madhya Pradesh General Sales Tax Act, 1958; Central Excise Tariff Act, 1985

Reported in : [1997]105STC421(AP)

[1990]184ITR129(SC) , the question was whether the PVC film would fall under the tariff item 15-A(2) of the Central Excise Tariff Act, 1985. It was contended on behalf of the manufacturer that only the goods specified in the Schedule to the … petitioner filed four appeals before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. The appellate authority found that section 5-E of the APGST Act applies to the transfer of right to use the computer software packages and that

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2 and 35B; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(116)ECC418; 2007LC418(SC); 2007(210)ELT171(SC); JT2007(4)SC485; 2007(4)SCALE472; (2007)4SCC155; [2007] 4 SCR 109

and the appellant was liable to pay duty at the appropriate rate specified in the chapter to the Central Excise Tariff Act, 1985. The appellant-company went up in appeal against the said order of the Adjudicating Authority to the Commissioner of … on 6th May, 2004.5. The appellant went up in appeal before the High Court of Andhra Pradesh under Section 35(B) of the Central Excise Act, 1944 against the said order of the Tribunal dated 12th April, 2005.

Oriental Tiles Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Customs

Acts : Central Excise Tariff Act, 1985 - Section 13; ;Customs Act, 1962 - Sections 2, 12 and 26(1); ;Customs Tariff Act, 1975 - Sections 3, 3(1), 3(3), 3(5), 3(6) and 9A; ;Central Excise Act, 1944 - Section 3

Reported in : 2007(3)CHN799

the writ petition and further held that the writ petitioner is liable to pay additional duty under the Central Excise Tariff Act, 1985. His Lordship further held that the writ petitioner could not produce any law before His Lordship wherefrom he … First Court failed to appreciate that the appellant is exempted from making payment of basic customs duty under Section 12 of the Customs Act, 1962 in view of the free trade agreement entered into by and between … subsequently amended from time to time and the latest amendment bearing No. 57/2000-Cus. dated June 28, 2005 whereby it has been specifically stated that whereby

Shyam Oil Cake Ltd. Vs. Collector of Central Excise, Jaipur

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Central Excise Rules - Rules 5(1) and 18(2)

Reported in : 2004(97)ECC465; 2004(174)ELT145(SC); JT2004(10)SC518; (2005)2MLJ75(SC); 2004(9)SCALE641; (2005)1SCC264

is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture;and the word 'manufacturer' shall be construed accordingly and shall include not only a person … payment of excise duty at the rate of Rs. 100/- per metric ton and special excise duty at 5% of the basic excise duty. The Appellants filed Civil Writ Petition No. 3215 of 1984 in the Rajasthan

Commissioner of Central Excise, Vs. Batlibai and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2002)(142)ELT374Tri(Chennai)

public interest so to do, hereby exempts goods falling under Heading No. 73.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) fabricated at the site of construction work for use in such construction work from the … New Delhi, dated 20th March, 1990 GSR. (E) In exercise of the powers conferred by Sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that

Sarada Plywood Industries Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Articles 226 and 265; Central Excise Act, 1944 - Sections 4, 4(1), 4(2), 4(4), 4(I), 11A, 11A(1) and 35; Central Excise Rules, 1944 - Rules 9(2), 173B, 173C, 173C(5) and 233; Central Excise Tariff Act, 1985; Central Excise (Amendment) Act, 1973; Central Excise (Valuation) Rules, 1975

Such products are assessable to excise duty ad valorem at the rate prescribed under the provisions of the Central Excise Tariff Act, 1985 (Act 5 of 1986). The products manufactured by the petitioner Company fall under Chapter 44 of the aforesaid … Notice No. 2/87 reads as follows :-'where the assessee sells their commodities at the factory gate as per Section 4(1)(a), as well as from sale depot as per Section 4(2) of the Central Excises and Salt Act,

Shankeshwar Fabrics Pvt. Ltd., Pali Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A

Reported in : 2002(142)ELT42(Raj); 2003(2)WLN240

under the heading 52.07, 52.08, 52,09, 54.06, 54.07, 55.11, 55.12, 55.13 and 55.14 of the Schedule to the Central Excise Tariff Act, 1985. The say of the petitioner-Companies is that they are manufacturers of the Man Made Fabrics with the aid … has been challenged.2. The relevant rules read as under:'In exercise of the powers conferred by Sub-section (3) of Section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies that the rate … modified by the Notification of the Central Government dated 10.12.1998 introducing Clause 5 under which the independent processor of proceeded textile fabrics have been denied

Shroff Textiles Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1997)LC364Tri(Delhi)

the product as 'Expanded Low Density Polyethylene Flexible Sheets' and claimed its classification under sub-heading No. 3920.32 of Central Excise Tariff Act, 1985. They had also declared that since the product was manufactured out of duty paid goods of Heading Nos. … from 4-3-1986 to 9-12-1986 under Rule 9(2) of the Central Excise Rules, 1944 read with Sub-section (2) of Section 11A of the Central Excises and Salt Act, 1944. He has also ordered for confiscation of low density … sheets measuring 16807.9 L.Mtrs. and 1050 kgs. of scrap valued at Rs. 5,68,213.00 under seizure under Rule 173Q read with Rule 9(2), Rule 52A of