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Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

in classification still persists, then the other rules for Interpretation may be resorted to (iii).9. CHANGES BROUGHT42IN BY CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004:- Central Excise Tariff (Amendment) Act, 2004 which came into force with effect from 28.02.2005 brought in significant changes … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … for use as a good under these Headings (33 05)" are satisfied. 54 26. As discussed infra by applying the 'Common Parlance Test', pure coconut

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

in classification still persists, then the other rules for Interpretation may be resorted to (iii).9. CHANGES BROUGHT42IN BY CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004:- Central Excise Tariff (Amendment) Act, 2004 which came into force with effect from 28.02.2005 brought in significant changes … Excise Tariff Act effective 28­ 02­2005 will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES … for use as a good under these Headings (33 05)" are satisfied. 54 26. As discussed infra by applying the 'Common Parlance Test', pure coconut

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court : Supreme Court of India

Subject : Service Tax

ISSUED UNDER CE ACT1 Chapter 24 of the Central Excise Tariff in 2004-05 (6 Digit Code).2. Notification No.13/2002 - CE (NT) dated 01.03.2002 under Section … No.Abbreviation 1. “BIS” Bureau of Indian Standards 2. “CBIC” Central Board of Indirect Taxes and Customs 3. “CETA” Central Excise Tariff Act, 1985 7 4. “CE ACT’ Central Excise Act, 1944 5. “CET SH” Central Excise Tariff Sub-Heading 6. … apt and appropriate to extract Section 11A as it stood in 1980, and as it stood after the amendment brought in 2000 and by Act 10 of 2000 (w.e.f. 17.11.1980) and subsequent substitution by Act 8 of … the assessee classified its product under tariff entry number 2403 9910 and 54 discharged its tax liability under Section 4A of CE Act, which was

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 … Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the … dealer, dealing exclusively in goods falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or 63 of the … price.21. Before concluding, it may be clarified that on account of repeated amendments in the CENVAT Credit Rules, huge litigation in the country stands generated.

Intex Technologies (India) Ltd. vs Union of India and Ors.

Court : Delhi

Subject : Service Tax

Blue Industries Ltd. vs. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.)(ii) Collector of Central Excise, … were also dismissed by the Office of Commissioner of Customs (Appeal).7. The Petitioner filed an appeal before the Central Excise and ServiceTax Appellate Tribunal (hereinafter, ‘the CESTAT’) challenging the orders dated 30th September, 2015 and 20th November, 2015. … phone, and had filed 1044 Bills of Exchange (hereinafter, ‘BoEs’) in total, classifying the imported goods under respective tariff headings.4. It is the case of the Petitioner in these two writ petitions, that the self-assessment of the … letters submitted in 2022 cannot be held to be first application for amendment and must be treated as reminders/follow up letters only. […]6.4 There is … 12.5% of the additional Customs Duty in terms of the Customs Tariff Act, 1975 under protest and cleared the goods.6. Thereafter, the payment of duty … the company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate … company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate of

U T Electronics Pvt Ltd vs Union of India Ors

Court : Delhi

Subject : Service Tax

Blue Industries Ltd. vs. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.)(ii) Collector of Central Excise, … were also dismissed by the Office of Commissioner of Customs (Appeal).7. The Petitioner filed an appeal before the Central Excise and ServiceTax Appellate Tribunal (hereinafter, ‘the CESTAT’) challenging the orders dated 30th September, 2015 and 20th November, 2015. … phone, and had filed 1044 Bills of Exchange (hereinafter, ‘BoEs’) in total, classifying the imported goods under respective tariff headings.4. It is the case of the Petitioner in these two writ petitions, that the self-assessment of the … letters submitted in 2022 cannot be held to be first application for amendment and must be treated as reminders/follow up letters only. […]6.4 There is … 12.5% of the additional Customs Duty in terms of the Customs Tariff Act, 1975 under protest and cleared the goods.6. Thereafter, the payment of duty … the company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate … company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate of

M/S Jaina Mobile India Pvt. Ltd. vs Union of India and Ors.

Court : Delhi

Subject : Service Tax

Blue Industries Ltd. vs. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.)(ii) Collector of Central Excise, … were also dismissed by the Office of Commissioner of Customs (Appeal).7. The Petitioner filed an appeal before the Central Excise and ServiceTax Appellate Tribunal (hereinafter, ‘the CESTAT’) challenging the orders dated 30th September, 2015 and 20th November, 2015. … phone, and had filed 1044 Bills of Exchange (hereinafter, ‘BoEs’) in total, classifying the imported goods under respective tariff headings.4. It is the case of the Petitioner in these two writ petitions, that the self-assessment of the … letters submitted in 2022 cannot be held to be first application for amendment and must be treated as reminders/follow up letters only. […]6.4 There is … 12.5% of the additional Customs Duty in terms of the Customs Tariff Act, 1975 under protest and cleared the goods.6. Thereafter, the payment of duty … the company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate … company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate of

Jaina Marketing and Associates vs Union of India and Ors

Court : Delhi

Subject : Service Tax

Blue Industries Ltd. vs. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.)(ii) Collector of Central Excise, … were also dismissed by the Office of Commissioner of Customs (Appeal).7. The Petitioner filed an appeal before the Central Excise and ServiceTax Appellate Tribunal (hereinafter, ‘the CESTAT’) challenging the orders dated 30th September, 2015 and 20th November, 2015. … phone, and had filed 1044 Bills of Exchange (hereinafter, ‘BoEs’) in total, classifying the imported goods under respective tariff headings.4. It is the case of the Petitioner in these two writ petitions, that the self-assessment of the … letters submitted in 2022 cannot be held to be first application for amendment and must be treated as reminders/follow up letters only. […]6.4 There is … 12.5% of the additional Customs Duty in terms of the Customs Tariff Act, 1975 under protest and cleared the goods.6. Thereafter, the payment of duty … the company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate … company hadimported Nylon Filament Yarn falling under Chapter 54 of the CTA and claimed NIL rate of

Ganesh Polytex Ltd., Raipur. Vs. Union of India and Others.

Court : Allahabad

Subject : Service Tax

by the petitioner were non-excisable goods in view of note 1 of Chapter 54 of the Schedule of Central Excise Tariff Act (the Tariff Act). 6. The Government of India, Ministry of Finance issued instructions dated 29.06.2010 under Section … to press it. It is dismissed as not pressed. 17. The second writ petition has not been formally amended challenging the order dated 04.09.2010 but the counsel for the parties agreed that the writ petitions be decided … the law to get over the judgement. Snail darters, that had previously lived only on the Little Tennessee River, were transplanted to the Hiwassee River.

M/S Shree Shyam Filaments Vs. Cce Jaipur

Court : Rajasthan Jodhpur

Subject : Service Tax

Shree Shyam Filament LTD.had been manufacturing synthetic filament yarn falling under Chapter 54 of the fiRs.schedule to the Central Excise Tariff Act. The case of the assessee had been that under intense pressure of the department, they had paid, … Shree Shyam Filament LTD.had been manufacturing synthetic filament yarn falling under Chapter 54 of the fiRs.schedule to the Central Excise Tariff Act. The case of … an application for refund has been made be- fore the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said