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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

Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Matched in: Advocate Kunal Thakre and ;Akshat Sharma, Advs.;H.S. Shrivastava, Sr. Counsel, ;Girish Shrivastava and ;Vijay Raghav Singh, Advs. Dharmendra Sharma, Addl. Solicitor General and ;O.P. Namdeo, GA for UOI, Commissioner, Central Excise and ;Sanjay Yadav, Dy. AG

Cce, Chandigarh Vs. Ramesh Gupta, Partner

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

Subject : Excise

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

while relying on its decision in the case of M/s Jocil Ltd. & Ors v. The Commissioner of Central Excise & Customs, Visakhapatnam - II.4. The CESTAT, in determining the appeal, took note of the fact that the … First Schedule to the Customs Tariff Act, 1975 was substituted by the Eight-digit First Schedule vide the Customs Tariff (Amendment) Ordinance, 2003 and this substitution w.e.f. 01.02.2003 has statutory force. Therefore, the new Schedule would operate over and … the Circular. The goods, which were imported between August 2003 and November 2004, should therefore be classified under the Eight Digit Tariff Schedule.7. On the … Central Revenue Chemical Laboratory (CRCL) opinion which was relied upon by CESTAT, Chapter 15.11 covers palm oil and its fractions - this view is also … to the Tribunal, since the balance contents of 76.8% have not been considered, it could not be

Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

Subject : Excise

have been allowed without demanding excise duty equivalent to customs duty payable on imported mushrooms. 10. By the Central Excise Tariff (Amendment) Act 2004 ('2004 Act'), the six digit entries in the Schedule to the 1985 Act were rearranged into eight digit … the period from 1st June 1998 to 30th November 1999 on the ground that fresh mushrooms classifiable under Chapter 7 heading No.0701.00 were liable to pay Nil rate of duty under the Central Excise Tariff but as

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 … upto 200 ml shall be classified under Heading 3305. The relevant portion 76 of the said Circular reads as under:- "5. .....Hence, in view of

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 … upto 200 ml shall be classified under Heading 3305. The relevant portion 76 of the said Circular reads as under:- "5. .....Hence, in view of

The India Cements Ltd Vs. Commissioner of Central Excise

Court : Chennai

Subject : Excise

not retrospective?.".2. The assessee is engaged in the manufacture of cement and clinker falling under Chapter 25 of Central Excise Tariff Act, (CETA) 1985. Admittedly, the assessee availed the benefit of modvat credit provided under Rule 57Q of the … number. Since Heading No.84.74 was excluded from the list of eligible capital goods till 31.08.1996 when under the amendment to Rule 57Q by Notification No.25/96 NT dated 31.08.1996, goods under Heading 84.74 were once again brought under

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

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,