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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 … 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 … and handloom cotton handkerchiefs are exempt from levy of sales tax by virtue of entry 8-A of the Fifth Schedule to the KST Act. This

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 … of Central Excise directed the petitioner Electricity Company to give the clearance value of cinder, alleging, that it was noticed that the company was manufacturing

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 … being disposed of by a common judgment. 2. The petitioners in the writ petition seek a declaration that section 2(n) read with explanation IV, sections 5 and 5-E of the Andhra Pradesh General Sales Tax Act, 1957 … General Sales Tax Act, 1957 (for short, 'the APGST Act') are ultra vires the Constitution of India and the legislative competence of the Andhra Pradesh

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. … sizes/grades and sweetening the cut pieces did not amount to manufacture in view of the fact that mere crushing of betel nuts into smaller pieces

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 … basic customs duty under Section 12 of the Customs Act, 1962 in view of the free trade agreement entered into by and between India and

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 … S.N. Variava, J.1. These Appeals are against the Judgment dated 16 th November, 1998 of the Customs, Excise and Gold

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 … by which the Commissioner has dropped proceedings initiated by show cause notice vide C. No.V/52/15/87/95-Cx. Adj., dated 20-12-95, The question before the Commissioner was with

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, … of the Constitution of India has been filed challenging the legality and validity of the impugned Trade Notice dated 1-4-1987 vide Annexure-C and communications dated

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 … Mathur, J.1. In this group of Writ Petitions, the validity and application of the Scheme as modified by the Notification of the

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 … polyethylene flexible (cellular) 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),