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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 … (India) Ltd. v. Commissioner of Central Excise, Delhi-III, Gurgaon (2005) 2 SCC460 68 52. The Harmonized Commodity Description and Coding System (HS) of tariff nomenclature,

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 … (India) Ltd. v. Commissioner of Central Excise, Delhi-III, Gurgaon (2005) 2 SCC460 68 52. The Harmonized Commodity Description and Coding System (HS) of tariff nomenclature,

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 … argued by the learned counsel for the respondent. 68.Sri Rajesh Singh Chauhan, learned counsel has rightly submitted

Union of India (Uoi) and anr. Vs. Vicco Laboratories

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B; Central Excise Tariff Act, 1985; Trade and Merchandise Marks Act, 1958; Central Excises (Amendment) Act, 1994 - Sections 118

Reported in : 2008(3)ALLMR(SC)453; 2008(2)CTC511; 2007(123)ECC278; 2007(149)LC278(SC); 2007(218)ELT647(SC); (2008)4MLJ1272(SC); 2007(3)SCALE481

Excise and Salt Act, 1944 (in short the 'Act') as amended by Act 40/1991.5. On 28th February, 1986, Central Excise Tariff Act, 1985 (in short Tariff Act') was introduced, to be effective from 1st March, 1986. Under the Old … the provisions of Section 11B of the Central Excise and Salt Act, 1944 (in short the 'Act') as amended by Act 40/1991.5. On 28th February, 1986, Central Excise Tariff Act, 1985 (in short Tariff Act') was introduced, … No. 14-E and are classifiable under tariff item 68 of the erstwhile Central Excise Tariff and entitled … 7896-97/2003 disposed of by a three-Judge Bench by order dated December 7, 2004. The High Court accepted the position that normally the High Court should … Act, the product was sought to be classified by the respondent under Chapter 30 sub-heading 3003.30 and the same was approved by Assistant Commissioner, Nagpur,

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 … 1984 and it became a part of Item 68. Thereafter Notification No. 120/84 covered the field and

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

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

(a) relating to the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of … introduced in the Customs Act as well as the Central Excise Act by Custom and Central Excise Laws (Amendment) Act, 1988. Thus, Section 129D(5) is identical to Section 35E(5) of the present Act. This provision was interpreted by … may appeal to the Commissioner of Central Excise (Appeals) (hereafter in this Chapter referred to as the Commissioner (Appeals)) within sixty days from the date

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

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 … A.P., (2000) 9 SCC263and State of Orissa vs. Radheshyam Gudakhu Factory, (1987) 68 STC92 the second line of decisions being Commissioner, Sales Tax U.P. vs.

National Peroxide Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Kalyan, are engaged in the manufacture of Hydrogen Peroxide falling under Chapter 28 of the Central Excise & Tariff Act, 1985. It is alleged by the Department that the appellant has contravened the provision of Section 68 … is an application for granting stay from the implementation of the impugned order made by the Commissioner (Appeals), Central Excise, Mumbai-IV.2. M/s. National Peroxide Ltd. Mohone, Kalyan, are engaged in the manufacture of Hydrogen Peroxide falling under Chapter … 68 and 70 of Chapter V of the Finance Act, 1994, as amended and read with 6(1)(i) of the Service Tax Rules, 1994, in as … The ld. Advocate for the appellant relied upon the decision reported in 2004 (172) ELT 400 (Tri-Mumbai) in the case of Navinon Ltd. v. Commissioner … the appellant has contravened the provision of Section 68 and 70 of Chapter V of the Finance