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M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

were issued by the Excise Department, Government of India, exempting goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (other than those mentioned in the annexure to these notifications) from payment of excise duty in respect of … duties of excise levied under the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of the … to goods cleared Civil Appeal Nos. 2781-2790 of 2010 & Ors. Page 7 of 30 from the notified areas within the North-Eastern States. The said

D.C.L. Polyster Ltd., Nagpur Vs. Collector of Central Excise and Custo ...

Court : Supreme Court of India

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35L; ;Central Excise Tariff Act, 1985 - Sections 7 and 9; Central Excise Rules, 1944 - Rules 3, 9, 49, 52A and 276

Reported in : 2005(99)ECC137; 2005(181)ELT190(SC); JT2005(2)SC486; (2005)3SCC455

chapter heading 39.15 (waste) or whether it is classifiable under chapter heading 39.07 (Primary Form of Plastic) of Central Excise Tariff Act, 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act') as contended by the department.2. DCL … and, therefore, the department was not entitled to invoke the extended period of limitation.12. Chapter 39 falls in Section VII of the 1985 Act. Section VII deals with plastics and articles thereof. In this matter, on the issue

M.C. Thakur Vs. Extrusion Processors Pvt. Ltd.

Court : Mumbai

Subject : Excise

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

Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)

Salt Act, 1944 made by the Finance Act, 1980 and also Tariff Item 8313.11 in Schedule to the Central Excise Tariff Act, 1985 to the extent to which it purports to authorise the levy of excise duty on the process of … Writ Petition No. 1539 of 1981. By the impugned judgment, the learned Judge declared that the amendments to Section 2(f) and to Tariff Item No. 27 in the First Schedule to the Central Excises and Salt Act, … were ultra vires of Entry No. 84 in List I of Schedule VII to the Constitution of India. The learned Judge held that the Parliament

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

or manufactured in India and at the rates set forth in the First and Second Schedules to the Central Excise Tariff Act, 1985. The proviso to this Section has further added that the duties of excise which shall be levied and … granted. The amendment is not clarificatory and a new beneficial provision has been incorporated vide notification No. 12/2007. 7. In order to appreciate the controversy, we are required to examine the relevant portion of the notification No.

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Maruti Suzuki Ltd. (appellant) is engaged in the business of manufacturing motor vehicles falling under Chapter 87 of Central Excise Tariff Act, 1985. These motor vehicles are cleared on payment of duty. Assessee claimed CENVAT credit on 'input' in accordance with … the Second Schedule to the Tariff Act, leviable under the Act;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 … be made under the cover of an invoice referred to in Rule 7.4A. Notwithstanding anything contained in these rules,-(a) a first or second stage dealer,

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 … the Circular issued by the Central Board of Excise and Customs on 7-4-1998 and the consequential Trade Notice No. 36/98, dated 22-5-1998 issued by the

Commissioner of Central Excise, New Delhi. Vs. Connaught Plaza Restaur ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35L; Central Excise and Tariff Act, 1985; Prevention of Food Adulteration Act, 1955

beverages dispensed through vending machines, falling under Chapters 20, 21 or 22 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and that such softy ice cream and non-alcoholic beverages dispensed through vending machines were liable … D.K. JAIN, J.1. The short question of law for consideration in these appeals, filed by the revenue, under Section 35L of the Central Excise Act, 1944 (for short "the Act") is whether 'soft serve' served at the … as a frozen food product containing a minimum of 5% fat and 7.5% milk solids other than fat (i.e. protein, sugars and minerals), which is

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

it occurs after Heading 21.06. The petitioners were originally paying excise duty on these goods as per the Central Excise Tariff Act, 1985 ('CET Act' in short) under Heading 21.06 upto 9.10.2000 and thereafter, they are paying central excise duty and … 'or tobacco' in Sl. No. 2, Part-J of the First Schedule to the TNGST Act is ultra vires Sections 14 and 15 of the Central Sales Tax Act, 1956 ('CST Act' in short) and Article 286 of … the dominant object of the user. The percentage of tobacco varies from 7% to 15%. They are aggrieved by the inclusion of the goods as

Shanti Fragrances Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Sales Tax

Acts : Constitution of India - Article 226; Delhi Sales Tax Act, 1975 - Sections 4(1), 7(1), 7(2) and 8; Central Excise Tariff Act, 1985

Reported in : 116(2005)DLT410; [2006]144STC529(Delhi)

refer to the Central Excises and Salt Act, 1944 read with Chapter 24 of the Schedule to the Central Excise Tariff Act, 1985. Chapter Note 3 thereof reads as under:'In this Chapter, 'tobacco' means any form of tobacco, whether cured or … of sales tax is provided in Chapter II of the Act. The rate of tax is provided in Section 4 of the Act and in view of Section 4(1)(a) of the Act, the tax can be levied … twelve paise in a rupee. Tax free goods are specified in Section 7 of the Act. Sub-section (1) of Section 7 of the Act reads

Unichem Laboratories Ltd. Vs. Collector of Central Excise, Bombay

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 3; Central Duties of Excise (Retrospective Exemption) Act, 1986 - Sections 2; Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985; Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1985

Reported in : AIR2002SC3158; 2002(83)ECC513; 2002LC913(SC); 2002(145)ELT502(SC); JT2002(6)SC547; 2002(6)SCALE226; (2002)7SCC145; [2002]SUPP2SCR87

3, 1986, granting exemption to bulk drugs falling under sub-heading 2913.00 of Chapter 29 of Schedule to the Central Excise Tariff Act, 1985 from the date of filing of classification lists.3. It would be relevant to refer to the facts giving … Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944;Provided that the manufacturer furnishes to the proper officer, a … date of birth certificate from school first attended is not available. Sections 7 & 7-A & Juvenile Justice (Care and Protection of Children) Rules, 2001,