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Commissioner of Central Excise, Calcutta Vs. Emkay Investments (P) Ltd ...

Court : Supreme Court of India

Subject : ExciseCivil

Acts : Schedule Act, 1985; Central Excise Tariff Act, 1985; Central Excise and Salt Act, 1944 - Sections 4; Central Excise and Salt Rules, 1944 - Rules 9(1), 173B and 173C; Central Excise Rules, 1944 - Rules 52A, 173F, 173G(2) and 226

Reported in : AIR2005SC261; 2005(1)CTC146; 2004(97)ECC537; 2004(174)ELT298(SC); JT2004(10)SC377; 2004(10)SCALE269; (2005)1SCC526

manufacturer of plywood in the brand name of 'MERINO' classifiable under sub-Heading 4408.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) have contravened the provisions of Rules 9(1), 173B, 173C read with Section 4 of the … Tariff Act, 1985 (5 of 1985) have contravened the provisions of Rules 9(1), 173B, 173C read with Section 4 of the Central Excise and Salt Act, 1944 and Rules 173F, 173G(2) read with Rules 52A and 226

Commissioner of Central Excise, Jaipur Vs. Scan Synthetics Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4(1), 11A, 14A and 35L; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Central Excise Rules, 1944 - Rule 9(2)

Reported in : 2008(126)ECC3; 2008(152)LC3(SC); 2008(224)ELT12(SC); JT2008(3)SC463; 2008(3)SCALE335; (2008)3SCC400; 2008AIRSCW2019

- grey yarn as well as dyed - falling under Chapter 54 of the first schedule to the Central Excise Tariff Act 1985.As per Notification No. 35/95-E dated 16.3.95, the product dyed yarn was chargeable to 'NIL' rate of duty, if … ORDERAshok Bhan, J.1. This appeal has been filed by the Revenue under Section 35L(b) of the Central Excise Act, 1944 (for short, 'the Act') against the Final Order No. 90/2002-A dated … gate. According to the assessee since normal price in terms of Section 4(1)(a) of the Act was available in the form of sale at the

Vinay Solvent Extraction Industries Pvt. Ltd. Vs. Commissioner of Cent ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 8(1)

Reported in : AIR2005SC3049; 2005(100)ECC16; 2005(183)ELT113(SC); JT2005(4)SC464; (2005)4SCC584

a classification list classifying the product manufactured by them under Tariff Sub-Heading 1503.10 of the Schedule to the Central Excise Tariff Act 1985. In the classification list the Appellants claimed benefit of Notification No. 262/86-C.E. dated 24th April 1986. 8. Seven … sold to or through related persons in order to enable determination of value of the said goods under section 4 of the said Act.PLACE: JUNAGADHDATE:(Signature) Manufacturer who gets his goods manufactured from any other person or his … order to enable determination of value of the said goods under section 4 of the said Act.PLACE: JUNAGADHDATE:(Signature) Manufacturer who gets his goods manufactured from

Commissioner of Central Excise, Ghaziabad Vs. Apex Traders, Sahibabad

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35L; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 4; Central Excise Rules, 1944 - Rule 173C

Reported in : AIR2005SC3975; 2005(101)ECC409; 2005(186)ELT261(SC); JT2005(6)SC474; (2005)6SCC63

the pack sizes of 500 ml. and 1000 ml. falling under chapter 22 of the schedule to the Central Excise Tariff Act, 1985. The assessee filed its price-list in part-I effective from 1.3.1994 in respect of 1000 ml. and 500 ml. … S.H. Kapadia, J.1. This is an appeal under section 35L of the Central Excise Act, 1944 (for short 'the said Act').2. M/s Apex Traders, Sahibabad (hereinafter referred … the factory gate should be treated as the assessable value under section 4 of the said Act.4. Aggrieved by the aforestated decision on ROC and

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 … 30.6.2001 by the Commissioner of Central Excise, Trichy purported to be in terms of the proviso appended to Section 11A(1) of the Central Excise Act, 1944. The respondent pursuant to the said notices filed their show causes.5. … the mischief of 'transaction value' of the computer in terms of Section 4 of the Central Excise Act, 1944 with effect from 1.4.2000 having regard

Commissioner of Central Excise, Mumbai Vs. Ms. Fiat India (P) Ltd. and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 ; Central Excise Act 1944 - Section 14, 14A, 4(1)(a), 4(1)(b), 11A, 11AC, 11AB, 2(h); Central Excise Rule 1944 - Rule 173C(3), 9, 52-A, 173Q; Indian Customs Act - Section 14, 4; Customs Valuation Rules - Article 6, 7, Rule 7; Central Excise (Valuation) Rules, 1975 - Section 4 Rule 5, 6, 6(b)(2), 7

cars, i.e. Fiat Uno model cars. The said goods are excisable under chapter sub-heading No. 8703.90 of the Central Excise Tariff Act, 1985. The said business was initially managed by M/s Premier Automobiles Ltd. However, M/s Premier Automobile surrendered its central … normal price for the purpose of quantification of assessable value under Section 4(1)(a) of the Act and for levy of excise duty as it would … made enquiries on 20.12.1996 and 31.12.1996, under Sub-rule 3 of Rule 173C of the 1944 Rules read with Section 14 of the Act. They had prima facie found that the wholesale price declared by the assessees is

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 … S.H. Kapadia, J.1. This is an appeal filed by the revenue under section 35L(b) of the Central Excise Act, 1944 (for short 'the 1944 Act') against the decision of the Customs, … the Commissioner (Appeals) to reconsider the question of 'related person' under section 4(4)(c) of the said Act for the period 4/91 to 3/93.4. Aggrieved by

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

Modvat scheme.3. The assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, lubricating oil and crusher for extraction of limestone and crushing in the mines … CREDIT OF DUTY PAID ON EXCISABLE GOODS USED AS INPUTS:RULE 57A : Applicability.- (1) The provisions of this section shall apply to such finished excisable goods (hereafter, in this section, referred to as the final products) as … is not included in the value of the final products under Section 4 of the Act; and(iv) crates and glass bottles used for aerated water.RULE

Extrusion Processes Pvt. Ltd. Vs. Assistant Collector of C.E.

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1987(3)BomCR673; 1988(36)ELT531(Bom)

that during the pendency of this petition, the said Act was revised and a new Act viz. the Central Excise Tariff Act, 1985 (Act No. 5 of 1986) was passed. This Act substituted for the First Schedule to the Central Excises … of the High Court of Gujarat, while considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the Central Excises and Salt … goods, commercially known as such, to attract levy of duty under Section 4 of the Central Excises and Salt Act, 1944. The Court expressly held

Commissioner of Central Excise, Jaipur Vs. Mahavir Aluminium Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 4; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 173B

Reported in : 2007(212)ELT3(SC); JT2007(7)SC72; 2007(7)SCALE81; (2007)5SCC260; [2007]11STJ71(SC); [2007]9STT61

to as 'the Assessee') was engaged in the manufacture of Aluminium Products falling under Chapter 76 of the Central Excise Tariff Act, 1985. The assessee was manufacturing Aluminium Billets and was consuming it captively for the manufacture of Aluminium Irrigation Pipes … intermediate stage by the process of re-melting and adding other alloys amounts to 'manufacture' within the meaning of Section 2(f) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and Central Excise Duty is … several processes, 'manufacture' takes place and liability to excise duty under Section 4 is attracted.16. In Union Carbide India Ltd. v. Union of India and