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Raj Pack Well Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act; Textiles Committee Act, 1963 - Sections 2; Central Excise Law; Constitution of India - Articles 226 and 227; Central Excise Rules, 1944 - Rule 173B; Textile (Control) Order, 1986

Reported in : 1993(41)ECC285; 1993LC351(MP); 1990(50)ELT201(MP)

that the HDPE woven sacks are articles of plastic and are thus classifiable under Chapter 39 of the Central Excise Tariff Act, 1985. The contention of the petitioners was not accepted by the Assistant Collector, Central Excise, Division Indore (respondent No. … mm.'As such the HDPE/PP tapes of an apparent width not exceeding 5 mm fall under subheading No. 5406.00. Section XI of the Schedule to the Tariff Act is comprised of fourteen Chapters bearing number from 50 to 63.

Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chenn ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1994 - Sections 35L; Central Excise Tariff Act, 1985 - Sections 11; Interpretation Rules - Rule (1)

Reported in : 2005(98)ECC417; 2005(180)ELT145(SC); JT2005(1)SC431; (2005)2SCC733

are as follows:M.R.F. Ltd., Goa are manufacturers of tyres excisable under chapter 40 of the Schedule to the Central Excise. Tariff Act 1985. M/s MRF Ltd buys Grey Tyre Cord Warp Sheet (hereinafter referred to as the 'Grey Tyre Cord Fabric') … heading covers tyre cord fabric, whether or not dipped or impregnated with rubberor plastics.III. NOTE - 4 OF SECTION-XI - TEXTILES AND TEXTILE ARTICLES.For the purposes of this Section, 'high tenacity yarn' means yarn having a tenacity,

Collector of Central Excise, Bombay Vs. M/S. K.W.H. Heliplastics Limit ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Tariff Act, 1985 - Sections 11(A), Rules 1, 2, 3, 4 and 9(2)

Reported in : 1998IAD(SC)296; AIR1998SC666; 1998(59)ECC230; 1998(97)ELT385(SC); JT1998(1)SC79; 1998(1)SCALE65; (1998)1SCC696; [1998]1SCR74

and vats manufactured by the assessee would be classified under sub- heading 3926.90 of the schedule to the Central Excise Tariff Act, 1985 as "other articles of plastics" and not under heading 39.25 and sub-heading 3925.10 as "builders ware" of plastics.The … cleared by them be not demanded and recovered under rule 9(2) of the Rules read with proviso to Section 11(A) of the Act. In response to the said show cause notice, the respondent submitted its explanation wherein … recovered under rule 9(2) of the Rules read with proviso to Section 11(A) of the Act. In response to the said show cause notice, the

The Commissioner, Central Excise Vs. Simplex Pharma Pvt. Ltd.

Court : Punjab and Haryana

Subject : Excise

Reported in : 2008(126)ECC104; 2008(152)LC104(P& H); 2008(229)ELT504(P& H)

which in turn covers only the duties specified in the first schedule & the second schedule to the Central Excise Tariff Act, 1985. The refund claim of the party is, therefore, liable to be rejected.3. The assessee filed an appeal against … Rakesh Kumar Garg, J.1. This appeal under Section 35G of the Central Excise Act, 1944 is directed against the order (Annexure A-3) dated, 27th July, 2006 … 2003 while rejecting the claim of the assessee for refund under Section 11-B of the Central Excise Act 1944 observed as under: I observe that

itw Singnode India Ltd., Hyd. Vs. Assistant Commissioner of Customs an ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11-B; Central Excise Rules, 1944; Central Excise Tariff Act, 1985 - Sections 35; Constitution of India - Articles 226 and 227; Customs Laws (Amendment) Act, 1991

Reported in : 2000(4)ALD167; 2000(3)ALT676; 2000(71)ECC49; 2000(122)ELT651(AP)

as to attract Central Excise Duty, and if so, how the Box Strappings should be classified under the Central Excise Tariff Act, 1985 and what is the applicable rate of duty thereon. After the Central Excise Tariff Act came into force, … of Rs. 1 crore (Rupees one crore only) paid as a pre-dcposit on 28-11-1997 with interest as per Section 11-BB of the Central Excise Act, 1944 from the date immediately after the expiry of three months from … only) paid as a pre-dcposit on 28-11-1997 with interest as per Section 11-BB of the Central Excise Act, 1944 from the date immediately after the

Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

Subject : Excise

on fresh mushrooms under Section 3(1) of the Central Excise Act, 1944 read with the Schedule to the Central Excise Tariff Act, 1985 is Nil, then, the excise duty payable on DTA clearances of fresh mushrooms by a 100% EOU covered … First and Second Schedule to the 1985 Act can be said to be reenacted by the 2004 Act. 11. Even after the aforesaid realignment of the entries in the Schedule to the 1985 Act by the 2004

Madura Coats Limited Vs. Collector of Central Excise, Madurai

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1), 35 and 35L; Central Excise Tariff Act, 1985

Reported in : 1995(51)ECC55; 1995(79)ELT567(Mad)

of high tenacity yarn of polyamides or polyester. In Heading No. 59.02 in Chapter 59. Section XI of Central Excise Tariff Act, 1985, refer to the processed fabric. Section XI of the Act is titled Textiles and Textile Articles. The chapter

Madura Coats Ltd. Vs. Maritime Collector

Court : Chennai

Subject : ExciseConstitution

Acts : Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act, 1944 - Sections 35; Central Excise Rules, 1944 - Rules 12 and 19

Reported in : 2002(83)ECC848; 2001(131)ELT328(Mad)

liable for the claim of the petitioner.4. The petitioner would further submit that under Section XI of the Central Excise Tariff Act, 1985, various textiles and textiles articles are classified; that Section Note 3 of Section XI laid down that for

Sharda Boiron Laboratories Ltd. Vs. State of Uttar Pradesh

Court : Allahabad

Subject : Excise

Acts : Central Excises Act, 1944; Central Excise Tariff Act, 1985; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2 and 3; Constitution of India - Article 226; ; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rules 11, 12 and 128

Reported in : 1989(22)ECC7; 1992(61)ELT601(All)

Ghaziabad took the view that the Homeodent was classifiable under sub-heading No. 3206.20 of Chapter 32 of the Central Excise Tariff Act, 1985 and on that, duty at the rate of 15% ad valorem was leviable. The duty computed at the … Excise authorities was paid by the petitioners on the goods manufactured from 11-1-1985. On 18-1-1988, the District Excise Officer made a surprise inspection of the … revealed that the Homeodent tooth-paste manufactured by M/s. Dabur, was toilet preparation containing alcohol within the meaning of Section 2(k) read with Item 4 of the Schedule, referred to in Section 3 of the Medicinal and Toilet

Commissioner of Central Excise Vs. Customs, Excise and Gold (Control) ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35H(1)

Reported in : 2006(203)ELT20(Mad)

product is not cotton carded or combed but blended cotton when note 2(A) to section XI of the Central Excise Tariff Act, 1985 clearly states that a mixture of two or more textile materials are to be classified as if consisting