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Gopal Zarda Udyog Etc. Vs. the Commissioner of Central Excise, New Del ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 6, 11A(1) and 14; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC4243; 2005(102)ECC513; 2005(188)ELT251(SC); JT2005(12)SC119; 2005(8)SCALE26; (2005)8SCC157

the 'additive mixture' processed by the three appellants herein was excisable and classifiable under chapter sub-heading 2404.49 of Central Excise Tariff Act, 1985 and that the department was right in invoking the extended period of limitation under the proviso to Section … and the branded chewing tobacco. According to the department, in 1993, the Superintendent of Central Excise had personally visited their factories and had also studied in detail the process of manufacturing the branded chewing tobacco. The appellants

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

to why the above process was not 'manufacture' in view of note 6(b) to Chapter 39 of the Central Excise Tariff Act. 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act'). According to the show-cause notices, the … S.H. Kapadia, J.1. The short question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High … storage tanks and toys. On 24.4.1997, the factory of the assessee was visited by Officers of Anti Evasion Branch of Central Excise Commissionerate, Delhi. During

The Commissioner of Central ] Excise and Custom, Daman, Vs. M/S. Gujch ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Chapters 22, 28, 29, 34, 38 and 39; Central Excise Rules, 1944 - Rules 57A, 53, 223B, 9(2); Central Excise & Salt Act, 1944 - Sections 11A, 34,6

various products, which are, excisable goods failling under Chapters 22, 28, 29, 34, 38 and 39 of the Central Excise Tariff Act, 1985 and are also availing modvat facility under Rule 57A of the Central Excise Rules, 1944 (herein after for … marking on it totally numbering 672 bags weighing 16800 kgs, valued at Rs.11,08,800/ were lying in the packing section of the auxiliary department of the factory premises of the Respondents. The officers of the Appellant on reconciliation/comparison … removal and intention to evade duty, the Appellate Authority was of the view that it could not uphold the confiscation of the seized goods, however,

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 … itself and is using it in the manufacture of its finished product, viz., dyed yarn. It is also selling a portion of the grey textured

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

Commissioner of Central Excise, Hyderabad-ii Vs. Aldec Corporation and ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 6 and 35L; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rule 174; ;Excise Law

Reported in : AIR2005SC3621; 2005(102)ECC469; 2005(188)ELT241(SC); JT2005(8)SC574; (2005)7SCC700

prior to 28.2.1986) on one hand and tariff item 76.06 as well as chapter sub-heading 7616.90 under the Central Excise Tariff Act, 1985 on the other hand and, therefore, the decision taken by the department in 1986 was irreversible. In the … S.H. Kapadia, J.1. The issue involved in these civil appeals under Section 35L(b) of Central Excise Act, 1944 is - whether on the facts and circumstances of the case, the … right in holding that the fragmented activities of M/s. Aldec Corporation, M/s Vitthaleshwara Painting Industries (VPI) and M/s Srinivasa Rolling and Engineering Works (SREW) taken

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra)

Mayil Mark Nilayam Vs. Superintendent of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Trade and Merchandise Marks Act, 1958; Central Excise Act, 1944 - Sections 6, 9(1), 11A, 12, 14, 42(1), 43, 43(1) and 174; Central Excise Tariff Act, 1980; Customs Act; Tamil Nadu Sales Tax Act; Constitution of India - Articles 14, 19 and 226; Central Excise Rules, 1994 - Rules 9(1), 52A, 173B, 173B(1), 174 and 206(3)

Reported in : 2001(127)ELT659(Mad)

goods falling under sub heading Nos. 3307.90 and 3402.90 in Chapter Nos. 33 and 31 respectively of the Central Excise Tariff Act, 1985.2. This court admitted the writ petition on 29-8-1998. The respondents have been served and the respondents have also … the petitioner and the Groups and were served on M.N. Venkatachalam on 26-6-1998. Statements were also recorded under Section 14 of the Central Excise Act and the copies of the Central relevant documents including the statements were … For administrative convenience the petitioner split the activity into three sub businesses viz., Tiger Industries, M.M. & Co., and N.V.M. & Co.7. The petitioner had

Plasticraft Industries Vs. Assistant Collector of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 52A and Rule 174; Central Excise Act, 1944 - Sections 6, 9(1), 9C and 9AA, 33 and 35A; Central Excise Tariff Act, 1985

Reported in : 1991(52)ELT168(Mad)

the learned counsel appearing for the petitioners had four-fold submissions to make, which are extracted hereunder :-(1) The Central Excise Tariff Act, 1985, (Act 5 of 1986) came into force with effect from 28-2-86 and on 1-3-86 notification was issued under … Collector of Central Excise, Headquarters Preventive Unit, Madras, the respondent herein, for violation of the provisions of the Central Excise Act and Rules framed thereunder. … Rules framed thereunder. 2. This petition has been filed seeking to invoke inherent powers of this Court under Section 482 of the Criminal Procedure Code to quash the proceedings pending before the Court below as not maintained

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