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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 … falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or 63 of the First Schedule to the Tariff … 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.

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 … In the present case, when item description is read with the Chapter 59 Notes, Section Notes and the tests for classification that is Tariff Item

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 … In the present case, when item description is read with the Chapter 59 Notes, Section Notes and the tests for classification that is Tariff Item

Castrol India Limited Vs. Commissioner of Central Excise, Calcutta-i

Court : Supreme Court of India

Subject : Excise

Acts : Customs Tariff Act, 1985; Central Excise Act, 1944 - Sections 3, 5A, 5A(4); Central Excise Rules, 1944 - Rules 2, 8, 8(1), 8(2); Customs Tariff Act, 1975; Customs and Central Excise Law (Amendment) Act, 1987

Reported in : 2005(99)ECC167; 2005(181)ELT367(SC); JT2005(3)SC13; (2005)3SCC30

Central Excise Rules 1944, and in force immediately before the commencement of the Customs and Central Excise Laws (Amendment) Act, 1987 shall be deemed to have been issued or made under the provisions of this Section and shall … the assessee-appellant. The judgment is reported in 2000 (123) ELT 789 Tribunal (Castrol India Ltd. v. Commissioner of Central Excise, Calcutta-I).2. The factual position in a nutshell is as follows:The appellant is engaged, inter alia, in the manufacture … (in short the 'Rules') provided for exemption. The Notification No. 120/84-CE was issued on 11.5.1984 when the earlier Excise Tariff was a part of the First Schedule of the Act. The said notification exempted blended and compounded lubricating … was introduced which introduced a new tariff in Chapter 27 w.e.f. 1.3.1986 under the Tariff Act. Section … - Others.'13. In Collector of Customs, Bangalore v. Maestro Motors Ltd. : 2004(174)ELT289(SC), this Court held as follows:'It is settled law that to avail the

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

Subject : Sales Tax

52.11, 52.12, 58.01, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). (ii-b) Cotton yarn, but not including cotton yarn waste; (iii) ...................... (iv) ...................... … 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the schedule to the Central Excise … the goods taxable under the KVAT Act @ 1% under Schedule II to the KVAT Act. As the amendment was curative in nature, the amended provisions should be seen as having retrospective effect from 01.04.2014. (ix) As … law, proceeds upon a misreading of Article 253. Article 253 occurs in Chapter I of Part XI of the Constitution which deals with legislative relations-

Pahwa Chemicals Pvt. Ltd. Vs. the Commissioner of Central Excise, New ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2, 11A and 11A(1); Central Boards of Revenue Act, 1963; Central Excise Act, 1944 - Sections 33, 35B(1) and 37B; Central Excise Rules, 1944 - Rules 2, 9(2), 57I and 57U

Reported in : 2005(99)ECC91; 2005(181)ELT339(SC); [2005]274ITR87(SC); JT2005(11)SC21; (2005)2SCC720

follows:The Appellants are engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. … the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. 16 of 1997. Show-cause-notices were issued to them alleging that they were not entitled to … (Control) Appellate Tribunal (for short `CEGAT') and Civil Appeal No. 406 of 2004 is filed against the Judgment dated 25th June, 2003 passed by CEGAT.

M/S. Arvind Limited Vs. C.C.E. Ahmedabad-iii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

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

Shital Fibres Limited and anr. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : 2008(225)ELT406(P& H); (2007)5VST354(P& H)

cent was attracted. It was submitted that the term 'made ups' in view of Chapter 63 of the Central Excise Tariff Act, 1985 covered blankets also, which is also referred in the invoice accompanying the goods. Therefore, once an … on blankets. Same view was reiterated in memorandum dated September 29, 2005. Thereafter from October 15, 2005 an amendment was made in Schedule 'A' list of tax-free goods at Serial No. 59 to the following effect:Blankets made … was made in Schedule 'A' list of tax-free goods at Serial No. 59 to the following effect:Blankets made of shoddy yarn and shawls.and Schedule 'B'

Pahwa Chemicals Private Ltd. Vs. Commissioner of Central Excise, Delhi ...

Court : Supreme Court of India

Subject : Excise

Reported in : 2005AIR1532; 2005(2)SCR380; 2005(2)SCC720; 2005(2)SCALE358; 2005(11)JT21

follows:The Appellants are engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. … the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. 16 of 1997. Show-cause-notices were issued to them alleging that they were not entitled to … (Control) Appellate Tribunal (for short `CEGAT') and Civil Appeal No. 406 of 2004 is filed against the Judgment dated 25th June, 2003 passed by CEGAT.

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