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The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

Subject : Service Tax

under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable. Explanation - For the purpose of this … (FMTPR) holders of Central Excise Registration Certificate is engaged in the manufacture of piston rings etc., falling under Chapter 84 of Central Excise Tariff, 1985. It is the case of the Department that on information gathered from … Finance Act, from the whole of service tax leviable thereon under section 66 of the said Finance Act:10. Provided that the said exemption shall apply

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 … Delhi (2003) 3 SCC111 the question was whether "Lip Salve" could be 66 classifiable as a preparation for care of skin or as a medicament.

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 … Delhi (2003) 3 SCC111 the question was whether "Lip Salve" could be 66 classifiable as a preparation for care of skin or as a medicament.

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 2(1), 3, 11B, 11B(2) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1), 56A, 57 and 57A

Reported in : 2007(4)CHN18

a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification … purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE dated March 1, 1988 as amended by Notification No. 27/91/CE dated July 25, 1991. In the writ application there is a further prayer for … Excise, Patna v. Tata Iron & Steel Co. Ltd. reported in : 2004(165)ELT386(SC) , Mr. Dutta submits that 'zinc Dross, flux skimming' and 'zinc sealing',

Commr. of Cus. (Airport) Vs. Skycell Communications Ltd.

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

Subject : Service Tax

Reported in : (2005)(181)ELT275Tri(Chennai)

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

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

CENVAT credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the Finance Act, 2012 have also been challenged … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … liquor. Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to … tax sale of food and beverages. For e.g. the Section 2 (zc) of the Delhi Value Added Tax Act 2004 defines 'sale' thus: "(zc) sale with its grammatical variations and cognate expression means any transfer of property in … writ petition are for a declaration that Section 66 E (i) of the FA to the extent

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

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

Subject : Service Tax

a questiona) relating to the rate of duty of excise for the being in force, whether under the Central Excise Tariff Act, 1985 or under any other Central Act providing for the levy and collection of any duty of … said judgment refers to sub-section (5) to Section 129D which was added by Customs & Central Excise Laws Amendment Act, 1988. It is submitted that the sub-section had influenced the ratio and finding of the Supreme Court as … enforced and stands deleted from the said statute by Act 25 of 2004 w.e.f. 21st December, 2004. Explanation to Section 129D was as under:“Explanation; For … F. Act states that words and expressions used but not defined in Chapter V of the F. Act but are defined in CE Act or … India and outside India is provided under Section 66 and 66A of the said Act. According to

Jcb India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Electric Concern Pvt. Ltd. v. CCE, Patna In this case Tribunal held that in the scheme of new Central Excise Tariff Act, classification has to be determined under the Rules of Interpretation which included the various Section/Chapter/ Notes/Section Note … column switches under Customs Tariff Heading 8536.50 and claimed the benefit of Notification No. 21/02-Cus., dt. 1-3-2002 as amended at S. No. 331 for concessional rate of duty. However, the Bills of Entry were finalized by the

M/S. Shanti Fragrances Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

“tobacco” contained in this Schedule and not subsequent amendments that have been made after the introduction of the Central Excise (Tariff) Act, 1985 w.e.f. February, 1986. It has, in any event, been argued before us that the subsequent legislation … or prospectively, and thereupon the Third Schedule shall be deemed to be amended accordingly: PROVIDED that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of any dealer.” … Masala containing Tobacco”. In addition, it was pointed out that under the Chapter notes, para 3 in particular, the definition of “tobacco” remains exactly what … such other sales as are exempt from payment of tax under section 66 or as may be prescribed: PROVIDED that no deduction in respect of