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Commissioner Of Customs Central Excise And Service Tax Hyderabad Vs. A ...

Court : Supreme Court of India

Subject : Land Acquisition

new tariff entries under Chapters 30 and 33 as under: - “OLD ENTRIES (as per Central Excise Tariff, 2004): Chapter 30:30. 03 Medicaments (including veterinary medicaments). 3003.10 - Patent or proprietary medicaments, other than those medicaments which are … Item 3003 90 14 or under any item stated in Chapter 30 of the First Schedule to the Central Excise Tariff Act, 19855-6; and that the product in question, being “Hair oil”, was required to be classified as ‘cosmetic’ … the issue. The Adjudicating Authority expressed the view that because of material amendment of the tariff entries in Chapters 30 and 33 in the year … that the assessees have contravened the provisions of Rule 4, 6, 8, 10 and 11 of the Central Excise Rules, 2002 in as much as

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 … 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 … 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 … Waxes CHAPTER 15 NOTES 1. This Chapter does not cover : (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxxxx (e) fatty acids, prepared waxes, medicaments,

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 … Waxes CHAPTER 15 NOTES 1. This Chapter does not cover : (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxxxx (e) fatty acids, prepared waxes, medicaments,

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 … manufacturer of goods, or provider of output service, opts not to maintain separate accounts, then, either CEAC192017 Page 10 of 49 (a) to pay an amount equivalent to the Cenvat credit attributable to inputs, and input services

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

SCR 125 : (2006) 5 SCC 208 - referred to. List of Acts Central Excise Tariff Act, 1985; Central Excise Tariff (Amendment) Act, 2004; Central Excise Act, 1944; Food Safety and Standards Act, 2006; Drugs and Cosmetics Act, 1940; Edible Oils Packaging … First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra) oil, etc.’; Chapter 33 Section VI Heading 3305, titled ‘Preparations … babassu oil and fractions thereof: 1513 21 -- Crude Oil: 1513 21 10 --- Palm kernel oil kg. 8% 1513 21 20 --- Babassu oil

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

Commissioner of Central Excise Vs. A.R.S. Company Ltd. and Azam

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

Subject : Land Acquisition

Reported in : (2006)(112)ECC178

that they retain the character of dried fruit or dried nuts.11. With effect from 28.02.05, schedule to the Central Excise Tariff Act was restructured while assigning eight digit classification to different commodities covered by the tariff. In the statement … Chapter Subheading 21062 to 0802 9019. They had made the request in the wake of enactment of CETA (Amendment) Act, 2004 on 28.02.05. CSH 21062 hitherto adopted by the appellants reads as betel nut product known as supari, whereas … 28.2.05, and later, Chapter 8 of the CETA Schedule read as follows: 10. After 28.02.2005, the following chapter note was introduced to Chapter 8 which

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 … obtained L-4 licence for it and got its classification determined but not disclosed that raw naphtha obtained under Chapter x procedure would be utilised for its manufacture via `C8C9 cut'- Such use being against the terms of exemption … 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, … 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

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, … came to be allowed by an order dated 10.01.2002. The appellant carried the matter in appeal before