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G.S. Auto International Limited Vs. Collector of Central Excise, Chand ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944; Central Excise Tariff Act, 1985 - Sections 15 and 17

Reported in : AIR2003SC986; 2003(85)ECC696; 2003(152)ELT3(SC); JT2003(1)SC428; 2003(1)SCALE340; (2003)2SCC371; [2003]1SCR372

Appeal No. 5711 of 1999], having regard to the change of scheme of classification of goods under the Central Excise Tariff Act, 1985 held, for the Assessment Year 1986-87, that the said goods were classifiable under Chapter Heading 87.07 and not … period, she invited out attention to Notes 2(b) and (3) of Section XVII read with Note 2(a) of Section XV to show that Chapter Heading 73.18 takes in screws, bolts, nuts, etc. and that the expressions 'parts' and

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 … Section 6 of the Andhra Pradesh General Sales Tax Act and Section 15 of the Central Sales Tax Act, 1956, i.e., at a rate not

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 … At that time, the rate of duty payable under heading 2913.00 was 15% and that was that the appellant had shown when it refiled the

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 … 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

Bhupendra Steel (P) Ltd. Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35L; Central Excise and Tariff Act, 1985; Finance Act, 1988 - Sections 15; Customs Tariff Act, 1975; Central Excise Rules, 1944 - Rules 8, 8(1), 56A and 57A

Reported in : 2008(129)ECC115; 2008(155)LC115(SC); 2008(227)ELT20(SC); 2008(8)SCALE660; (2008)7SCC520; 2008(13)SCC579; 2009AIRSCW379

from the Central Excises & Salt Act. The said Tariff Act 1985 came into effect from 28.2.1986. In Section XV of the Central Excise Tariff Act, Chapter 72 provided for iron and steel and Chapter 73 for articles … contained in the Schedule to the Central Excises and Salt Act, 1944. Consequent to the enactment of the Central Excise Tariff Act, 1985, the Tariff was delinked from the Central Excises & Salt Act. The said Tariff Act 1985 came into

M/S. Grasim Industries Ltd. Vs. Union of India

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11AC, 35G, 35L, 3; Central Excise Rules, 1944 - Rules 173 Q, 173Q(1)(a); Central Excise Tariff Act, 1985 - Section 15

Reported in : (2011)10SCC653; 2012(1)SCJ38; AIR2011SCW6227; AIR2012SC161

contemplated by the definition of the waste and scrap under Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 [hereinafter referred to as “;the Tariff Act”;] and, in view of the decision of the Tribunal in Budhewala

Cce, Chennai Iv Vs. M/S. Radiant Steel Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AC, 35, 35(1), 35C, 35E(3), 35H, 35G and 35G(9); Central Excise Tariff Act, 1985; Income Tax Act, 1962 - Sections 130; National Tax Tribunal Act, 2005 - Sections 15, 23, 23(1) and 24; Limitation Act, 1963 - Sections 3, 4, 5, 12, 14, 14(2) and 29(2); ;Arbitration Act, 1940 - Sections 39; Arbitration and Conciliation Act, 1996 - Sections 34, 34(3) and 43; Rajasthan Premises (Control of Rent and Eviction) Act, 1976; Land Acquisition Act, 1894 - Sections 18(1), 18(2), 18(3) and 28A; Sales Tax Act - Sections 10; Central Excise Rules - Rule 57A, 57D(2) and 57F(4)

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

on the business of manufacture of Dye Intermediate falling under CSH 3204.19 of the First Schedule to the Central Excise Tariff Act, 1985. The assessee was availing the facility of Cenvat Credit on inputs and capital goods used in or in … order, we will dispose of the above seven Appeals preferred by the Commissioner of Central Excise, Pune under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). All these Appeals are barred … Act, 2005 (49 of 2005) with effect from 28th December 2005. Section 15 of the National Tax Tribunal Act, 2005 (hereinafter referred to as the

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

masala not containing tobacco under the brand name Star Pan Masala classifiable under Tariff Heading 21069020 of the Central Excise Tariff Act, 1985. The petitioner claims that it has discharged its VAT liability of 12.5% on the sale of such pan … of Excise (Goods of Special Importance) Act, 1957. 31/01/2006 10. However, in exercise of the powers conferred under section 9(1) of the MVAT Act, 2002, the State Government of Maharashtra, vide Notification No. VAT/1505/CR-382/Taxation-1 dated 21st January, … pan masala containing tobacco are annexed collectively as Annexure-B of the paper-book. 15. The petitioner was assessed to tax under the provisions of the MVAT

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) … litres, would be classifiable as ‘Edible oil’ under Heading 1513, titled ‘Coconut (Copra) oil, etc.’, in Section III-Chapter 15, or as ‘Hair oil’ under Heading 3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33,