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Commissioner of Central Excise, Nagpur Vs. Simplex Mills Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 10; Interpretation Rules - Rules 1 and 3; Central Excise Act, 1944 - Sections 37B

Reported in : AIR2005SC4061; 2005(99)ECC161; 2005(181)ELT345(SC); JT2005(3)SC1; (2005)3SCC51; [2005]140STC125(SC)

whether these goods are classifiable under Tariff Headings (TH) 52.02, 54.08 or 59.09 of the Schedule to the Central Excise Tariff Act, 1985. The appellant contends that they are classifiable under TH 59.09. The respondent on the other hand cleared the … also on 5th November, 1993, an order was issued by the Central Board of Excise and Customs under Section 37-B of the Central Excise and Salt Act, 1944 (as it stood then) clarifying that grey cotton canvas, … if goods manufactured by appellants fall in any other heading of Section XI it cannot be classified under Chapter heading 59.09; 3) textile products or

Kothari Products Limited Vs. Government of Andhra Pradesh

Court : Andhra Pradesh

Subject : Sales TaxExcise

Acts : Indian Companies Act; Andhra Pradesh General Sales Tax (Amendment) Act, 1996; Andhra Pradesh General Sales Tax Act, 1957 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Sales Tax Act, 1956 - Sections 15; Central Excise Tariff Act, 1985; Gujarat Sales Tax Act; Orissa Sales Tax Act

Reported in : 1997(4)ALT395; 1998(98)ELT315(AP); [1997]107STC618(AP)

the Central Excise Tariff Act but also that it has suffered additional duties under that Schedule. 15. The Central Excise Tariff Act, 1985 contains four sections and 96 chapters. Each chapter contains a table, inter alia, specifying against the description of … of entry No. 7 of the Fourth Schedule to the APGST Act. Thus there is no violation of section 8 read with entry No. 7 of the Fourth Schedule to the APGST Act. 6. The petitioner filed … the point of first sale in the State at the rate of 10 paise in a rupee with effect from February 8, 1996. By Andhra

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 … the Scheme as modified by the Notification of the Central Government dated 10.12.1998 introducing Clause 5 under which the independent processor of proceeded textile fabrics

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to … L-4 licence for it and got its classification determined but not disclosed that raw naphtha obtained under Chapter x procedure would be utilised for its manufacture via `C8C9 cut'- Such use being against the terms of exemption

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 … 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 … which were parts of equipment, instrument/apparatus of the machineries/articles falling under Section XVI, XVII, Chapters 90, 91, 92, 95 and 96 will have to be

Sarda Plywood Industries Ltd. and ors. Vs. Union of India (Uoi) and or ...

Court : Guwahati

Subject : Excise

were 'articles of wood not else were specified' as described in heading 44.10 of the Schedule of the Central Excise Tariff Act, 1985 (for short 'the Central Excise Tariff) liable to excise duty at the rate of 15% ad-valorem under Sub-heading … to show-cause as to why the aforesaid duty should not be demanded and paid by the appellant under Section 11-A(1) of the Central Excise and Salt Act, 1944 (for short the 'Act'). In response to the said … passed interim orders of stay on 4593 but thereafter passed orders on 10-8-93 refusing to stay levy of duty in future and directing that recovery

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 10, 12, 12A, 173, 173(1), 173(2), 173(4), 173B, 173B(2), 173B(5) and 173C; Central Excise Act, 1944 - Sections 2, 4 and 11A; Finance Act, 2000 - Sections 110; Validating Act

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

not be levied on the basis that the goods should be classified under chapter subheading 7308.90 of the Central Excise Tariff Act, 1985 upon invoking Rule 9(2) of the Central Excise Rules, 1944 read with the provisions of Section 11A of … SEC. 11A: 9. The Parliament thereafter amended Section 11A of the Central Excise Act, 1944 by Act No. 10 of 2000 which was published in the Gazette of India on 12.5.2000 and the same was given a

Black Diamond Beverages Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section AA; ;Central Excise Tariff Act, 1985; ;Kerala Sales Tax Act, 1963 - Section 10; ;Customs Act - Section 25 and 25(1); ;Kerala Agrarian Relation Act; ;Constitution of India - Articles 14, 19(1) and 226; ;Central Excise Rules, 1944 - Ruled 8, 56A to 56I, 56J and 57A

Reported in : 1988(18)ECC16,1988(18)LC556(Calcutta),1988(36)ELT225(Cal)

and to make-all excisable goods subject to duty at the rate set forth in the Schedule to the Central Excise Tariff Act, 1985 (Act No. 5 of 1986). Under and in terms of Central Excise Tariff Act, 1985). Under and in … upon the presentation of the Budget proposals for 1986-87 by the Notification No. 176/86-C.E., dated 1.3.1986 by inserting Section AA in Chapter V incorporating Rule 56A to 56-I laying down the procedure for MODVAT - Credit of … 36.05 and 37.06 by Notification No. 13/87-C.E., dated 23.1.1987 with effect from 10.2.1987. It may be mentioned that the extended MODVAT scheme was introducted by

Sarda Plywood Industries Ltd. and ors. Vs. Union of India (Uoi) and or ...

Court : Guwahati

Subject : Excise

Reported in : 2006(203)ELT28(Gau)

were 'articles of wood not else were specified' as described in heading 44.10 of the Schedule of the Central Excise Tariff Act, 1985 (for short 'the Central Excise Tariff) liable to excise duty at the rate of 15% ad-valorem under Sub-heading … to show-cause as to why the aforesaid duty should not be demanded and paid by the appellant under Section 11-A(1) of the Central Excise and Salt Act, 1944 (for short the 'Act'). In response to the said … passed interim orders of stay on 4593 but thereafter passed orders on 10-8-93 refusing to stay levy of duty in future and directing that recovery

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 … by combined reading of sub-sections (1), (2) & (3) of Section 93. xxx xxx xxx 18. The Explanation appended to Notification dated 26.6.2001 included within