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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 … and the Tariff are not aligned, reliance cannot be placed upon the 75 HSN for the purpose of classification of the goods.62. Circular No.145/56/95-CX dated

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 … and the Tariff are not aligned, reliance cannot be placed upon the 75 HSN for the purpose of classification of the goods.62. Circular No.145/56/95-CX dated

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the … produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods … a detailed procedure to be followed by the assessee. According to Rule 173B, as it stood before its amendment, on 16.3.95, all assessees were required to file, with the Proper Officer, a Classification List giving the full … contentions. 1) In Kusum Ingots and Alloys Limited v. Union of India 2004(168) E.L.T. 3 (S.C.), the Supreme Court in Paragraph-27 has held as follows:When … being against the terms of exemption Notification Nos. 75/84-C.E., dated 1.3.1984 and 27/89-C.E., dated 1.3.89, charge of

Lhoist India Private Limited Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : MRTP

Reported in : (2007)(123)ECC358

that Chapter referred to above. The First Schedule of the Central Excise Tariff Act 1985 has undergone several amendments in the past with changes in Chapter notes and in the descriptions of headings. The applicant claims that … and some impurities - Section 23C of the Central Excise Act, 1944 - S.H.s 2522, 2825 of the Central Excise Tariff Act, 1985 - Ruling sought on as to what should be the classification with respect to the finished … are: o Steel Authority of India Ltd v. CCE, Bhubaneshwar reported in 2004 (164) ELT 355 (Trib.) o Brijbasi Lime Works v. CCE, Indore reported … burnt lime/quick lime available in the domestic market in India usually has 75-85% purity in terms of calcium oxide content and in the case of

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, … 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,

Jalani Enterprises Vs. C.T.O.

Court : Rajasthan

Subject : Sales Tax/VAT

Reported in : (2008)15VST389(Raj)

was clear that jaljira cannot be termed as spice/masala.9. Learned Counsel for the petitioner vehemently argued that under Central Excise Tariff also, the assessees' goods is classified under Chapter Heading 21.08 and not under Chapter 09.03 wherein spices/masalas has … flakes and wheat flakes, custard powder, baking powder, ice-cream powder and multi-ingredient packed masala.15. In the aforesaid entry, amendment was made by notification dated April 16, 2002 whereby the 'packed masala' was substituted by 'multi-ingredient packed masala'. … 15, 2004 for reassessment under Section 29 of the Rajasthan Sales Tax Act, 1994 for assessment year 2001-02 by holding that jaljira is a masala … namak) and citric acid which are mineral and chemical substances. These constitute 75.18 per cent of total ingredients and remaining is very low quantity of

Pahwa Chemicals Pvt. Ltd. Vs. the Commissioner of Central Excise, New ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2, 11A and 11A(1); Central Boards of Revenue Act, 1963; Central Excise Act, 1944 - Sections 33, 35B(1) and 37B; Central Excise Rules, 1944 - Rules 2, 9(2), 57I and 57U

Reported in : 2005(99)ECC91; 2005(181)ELT339(SC); [2005]274ITR87(SC); JT2005(11)SC21; (2005)2SCC720

follows:The Appellants are engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. … the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 as amended and Notification No. 16 of 1997. Show-cause-notices were issued to them alleging that they were not entitled to … (Control) Appellate Tribunal (for short `CEGAT') and Civil Appeal No. 406 of 2004 is filed against the Judgment dated 25th June, 2003 passed by CEGAT.

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 … interest payable till the date of its demand under Sections 73 and 75 of the Act, was demanded by these show-cause notices. Penalty under Sections

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 … proceedings before the Tribunal and the Tribunal by their final order No. 75-76/04 dated 2.1.04 held that they were eligible for availing the Cenvat credit

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