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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 … Interpretation of the Schedule to the Act and the Chapter Notes relied 12 upon by the Revenue would be applicable and relevant to the present

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 … Interpretation of the Schedule to the Act and the Chapter Notes relied 12 upon by the Revenue would be applicable and relevant to the present

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 … of which the afore-cited 1 1995 (77) ELT268(SC) 2 2004 (165) ELT386(SC) 3 1995 (76) ELT241(SC) CEAC192017 Page 12 of 49 decisions in Indian Aluminium Co. Ltd.1 and Tata Iron & Steel Co. Ltd2 underscored the position

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 … [2024] 12 S.C.R. 893 : 2024 INSC 1002 Commissioner of Central Excise, Salem v.

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 … common order passed by the CESTAT, South Zonal Bench at Bangalore, dated 12.01.2012, wherein the Tribunal has held that the notification No.8/2005-ST dated 01.03.2005 is

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, … aforesaid instructions contained in letter No.F.No. 1031/14/88-CS.3 dated 12 5.1989. You may therefore decide classification of the

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 … for assessment of export of the subject product Chapter sub-heading 0802 90 12 was adopted by Tuticorin Customs. This fact was relevant for its classification

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 … falling under Tariff Item No. 38 23 11 12 of the Customs Tariff Act, 1975.2. The brief

Commissioner of Customs and C.E.Nagpur Vs. M/S. Ispat Industries Ltd.

Court : Supreme Court of India

Subject : Excise

of H.R. sheets/coils, C.R. sheets/coils, and Galvanized/colour coated/sheets, falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. Intelligence revealed that M/s Ispat were indulging in evasion of central excise duty by a mis-declaration … no further. So far as the second period is concerned, after Section 4 was substituted completely by the Amendment Act which came into force on 1.7.2000, even a depot or other premises could not be considered to be … M/s. Emco Ltd., dated July 31, 2015 in Civil Appeal 3418 of 2004 and Civil Appeal 8966 of 2011, and CCE & Customs v. Roofit … and the transit insurance. Such a conclusion is not sustainable.” [at para 12].27. We are inclined to the opinion that the Tribunal was correct in

Automotive India (Raipur) Pvt. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

20.07.2004 upholding the order in original dated 18.03.2004 passed by the Deputy Commissioner withdrawing the facility to pay central excise duty in instalments under Rule 8 of the Central Excise Rules, 2002 for a period of two months … goods manufactured by the assessee, of the nature falling under Chapter Heading No. 73 and 79 of the Tariff.3. It appeared that the assessee did not pay the duty on due dates as required by Rule 8(1) … law applicable on the date of default has to be applied and amendments to the law will not be applicable in respect of the prior … details of the amounts payable through the PLA due dates for payment, actual dates of payment and delay in payment in making the payments. The … of 24% for the period from 16.03.2004 to 12.05.2002 as per the Notification No. 40/2000-CE(NT) dated 13.05.2000,