Advanced Search Results

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 … by the class or section of people dealing with or using the 61 product is also a test when the statute itself does not contain

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 … by the class or section of people dealing with or using the 61 product is also a test when the statute itself does not contain

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

Vasu Knitwear Vs. Commissioner of Central Excise and anr.

Court : Punjab and Haryana

Subject : Excise

Reported in : 2010(177)LC81(P& H),[2010]26STT120

For the purposes of this Notification, 'rate of duty' shall mean the rate of duty leviable under the Central Excise Tariff Act, 1985 (5 of 1986), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of … of the Rules under Serial No. 1(c) of Notification No. 35/2003-CE dated 10.4.2003, much prior to its subsequent amendment, vide notification No. 47/2003-CE dated 17.5.2003.. Therefore, the subsequent amendment cannot be made applicable retrospectively.4. The explanation put … of apparel and clothing Declared value multiplied by 12%accessories falling under Chapter 61. of the rate of duty on such articleof apparel and clothing accessories.16. … dealer or second stage dealer of yarn and unprocessed fabrics falling under Chapters 50, 51, 52, 53, 54, 55, 58, 59 or 60 of the

Tata Motors Limited Vs. Commr. of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : MRTP

Reported in : (2008)(127)ECC103

are engaged in the manufacture of motor vehicles and motor vehicle chassis falling under Chapter 87 of the Central Excise Tariff Act. The appellants inter alia cleared the goods manufactured by them to the vehicle factory at Jabalpur in … did not look into the correct classification of these parts since there was no duty implication.Consequent to the amendment in the budget 2003-04, a series of correspondences was entered into by the appellants and the vehicle factory,

Rinl Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

engaged in the manufacture of iron and steel products falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 and had been exporting the products manufactured by them in terms of the Value Based Advance … and Ors. 2005 (67) RLT 488 (Guj)Nestle India Ltd., v. CCE Chandigarh-II 2004 (176) ELT 314 (Tri-Del).4. The second contention raised by the appellant is … the materials permitted for import. It is their contention that the Govt later on removed the contention by amending the Notification No. 204/92 by the issue of Notification No. 32/98 Cus dated 4.6.98 clarifying that the restriction

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 … find a place in the corresponding Notification No.02/2006 dated 01.03.2006 and thereby 61 the ‘zarda/jarda’ scented tobacco got excluded from the preview of the Notification

Vodafone Mobile Services Limited vs.commissioner of Service Tax, Delhi

Court : Delhi

Subject : Service Tax

the Credit Rules. Alleging that the assessees in their return had omitted to give any 'chapter heading' under Central Excise Tariff nor the use of the said goods in providing output service. Information, about use of the goods and … In all these appeals, preferred under Section 35E of the Central Excise Act, 1944 (hereafter referred as the “Excise Act”) and Section 83 of the … by the circular, we agree with the argument advanced by the learned counsel for the assessee that the amendment under Notification No.25/96, dated 31-8-1996 has to be read only as clarificatory and retrospective effect has to be … capital goods in terms of Rule 2(a)(A)(iii), of the CENVAT Credit Rules, 2004 (hereafter “the Credit Rules”) regardless of whether those components, spares and accessories … from the facts and circumstances of each case.‖ 61. The next decision cited was Quality Steel Tubes

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 5A(1); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Cenvat Credit Rules

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

who manufactures goods falling under Tariff Heading 55.06 from duty paid inputs falling under Heading 55.01 of the Central Excise Tariff Act, 1985 ('CET' for short) is entitled to the exemption under Notification No. 30/2004 dated 9/7/2004 is the … top process'.6. Excise duty payable on various textile goods are enumerated in Chapters 50 to 63 of the CET. Chapter 55 of the CET with … in detail in the Explanatory Notes. You would appreciate that number of changes have been carried out through amendments in notifications, rules and Acts. Though every care has been taken to reflect the intention of the Government

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangalama ...

Court : Delhi

Subject : Service Tax

of the following Additional Note to the General Rule of Interpretation of the Schedule, in respect of the Central Excise Tariff (Amendment) Act, 2004, whereby “electrical energy” was introduced in Chapter 27 of the Tariff: “(c) “tariff item” means a description of … cleared at the contractual rates in favour of joint ventures, vendors etc., which is sold at a price.” 61. From the discussion hereinabove, it is obvious that the decision in Maruti Suzuki Ltd.9 cannot advance the case