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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 … goods, it is necessary to point out as to how 'Coconut Oil' 63 is understood and treated in the market.42. In Jain Exports Pvt. Ltd.

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 … goods, it is necessary to point out as to how 'Coconut Oil' 63 is understood and treated in the market.42. In Jain Exports Pvt. Ltd.

Dinesh Textiles Vs. Commissioner of Central Excise, Customs and Servic ...

Court : Supreme Court of India

Subject : MRTP

The Appellants are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the ‘Tariff Act’, for short) manufactured through job workers.3. On 25.03.2003 Rule 12B was inserted in … The Appellants are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the ‘Tariff … was amended as under: S. No.(1) 1. Notification No.and date (2) 34/2003- Central Excise, dated the 30th April, Amendments (3) In the said notification, - (i) for the words “thirty lakh rupees” wherever they occur, the words … or made up textile articles falling under Chapter 63 of First Schedule to the Tariff Act]. produced … of Rule 12B.” 7. During the period from April 2003 to January 2004 the Appellants had cleared cotton fabrics to the tune of Rs.1,70,12,745/- and

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

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 … duty payable on various textile goods are enumerated in Chapters 50 to 63 of the CET. Chapter 55 of the CET with which we are … 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

Commnr.of Central Excise, ... Vs. M/S. TarpaulIn International

Court : Supreme Court of India

Subject : Central Excise

Acts : Central Excise Tariff Act, 1985 - Schedule 63.01 , Section 2(f), 11, 5(e), 3, 2(d), 2(f)(ii), Chapter 63, 63.01;

cutting, stitching and fixing of eye-lets amounts to manufacture and, hence, they are exigible to duty under the Central Excise Tariff Act, 1985 (for short `the Act').3) A show cause notice was issued by a competent authority dated 31.8.1995, … a new and different article must emerge, having a distinctive name character or use". 14) The definition was amended and Section 2(f)(ii) was introduced vide Central Excise Tariff Act with effect from 28.2.1986 by Act 5 of … to show cause as to why tarpaulin made-ups be not classified under chapter sub-heading 63.01 and the corresponding duty of Rs.57,33,262/- be demanded. The assessees … cause as to why tarpaulin made-ups be not classified under chapter sub-heading 63.01 and the corresponding duty of Rs.57,33,262/- be demanded. The assessees had filed

The Commissioner of Customs Vs. Shri M. Naushad, Appraiser of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2007)(114)ECC379

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

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

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 … it does not automatically become an immovable property.‖ 63. The other decision cited was Ahmedabad Municipal Corporation

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