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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 … 33.43. As pointed out earlier, Revenue relies upon number of materials that 64 those in trade, traders and consumers have understood 'Parachute' as 'Hair Oil'.

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 … 33.43. As pointed out earlier, Revenue relies upon number of materials that 64 those in trade, traders and consumers have understood 'Parachute' as 'Hair Oil'.

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2005)(100)ECC317

of the following description, namely, benzene, toluene and xylene, falling within Chapter 29 in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. This Notification shall come into force on the 28th day of February, … products cleared for captive consumption. According to Ld. Senior Advocate, those circulars and instructions were redundant after the amendments to Rules 9 and 49 and the applicability of Rule 157 in Chapter VII was subject to these

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 … un-amended ti11 it was rescinded by Notification No. 64/94-CE dated 1.3.1994. Three classification lists were filed by

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

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 … Additional Solicitor General of India, (2) Ms. Nisha Bagchi, learned standing counsel. 64. On behalf of the assessee, we have heard: - (1) Mr. S.K.

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 … II of the Seventh Schedule to the Constitution.‖ 64. CBEC Circular No.58/1/2002-CX dated 15.01.2002,was relied on, to

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 … the 16th March, 1995, G.S.R.255 (E), dated the 16th March, 1995;(4) No. 64/95-Central Excise, dated the 16th March, 1995, G.S.R.256(E), dated the 16th March, 1995;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.

Commissioner of Customs C.G.O. Vs. Sonam International Shop No.9

Court : Allahabad

Subject : Land Acquisition

conforms with the description of goods mentioned under heading No.26.36 of the Customs Tariff Act, 1975 and the Central Excise Tariff Act, 1985. 48.Under the heading No.29.36, Vitamin has been defined as under: "Vitamins are active agents, usually of … different identity under the Customs Tariff, while the former is classifiable under Chapter 29, the latter is classifiable under Chapter 23. 18.Under Explanatory Note to … that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 and the importer has not paid such duty before such commencement, the date of return of such … (28) E.L.T. 63 (Bom.) Union of India and others. v. Popular Dyechem; 2004 (170) E.L.T. 252 (Tri.-Del.): Kalinga Gases. v. Commissioner of Customs, Lucknow; 2000 … part of any interest payable under this section.]" 64.Against every order passed by the proper authority imposing

Noble Resources and Trading India Private Limited (Earlier Known as An ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 1983

Food Packers [1980] 3 SCR 1271 : (1980) Supp. SCC 174; Sandur Micro Circuits Limited v. Commissioner of Central Excise, Belgaum [2008] 12 SCR 76 : (2008) 14 SCC 336; Commissioner of Income Tax, Orissa v. M/s N.C. … that permitting import of such a product which is otherwise an agriculture product would amount to subverting the tariff barrier. 14.2. Controverting the contention of the appellant that the product imported is not agricultural in nature, learned … import all types of edible oil classifiable under Chapter Heading No. 15 through the State Trading Corporations … specified in the license. After referring to the said notification and the amendments carried out thereto, the Assistant Commissioner observed that in view of exclusion … by the appellant is an agricultural product; what is an agricultural product.Headnotes†Customs Act, 1962 - s.25 - Foreign Trade (Development and Regulation) Act, 1992 - … Kanpur v. Mineral Oil Corporation (2015) 14 SCC 64 - relied on. Commissioner of Income Tax v.