Advanced Search Results

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 … as claimed does not arise in view of the primacy given to 46 Tariff sub-heading ...33 05... by Note 2 to Section VI. Further Note

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 … as claimed does not arise in view of the primacy given to 46 Tariff sub-heading ...33 05... by Note 2 to Section VI. Further Note

Vodafone Mobile Services Limited vs.commissioner of Service Tax, Delhi

Court : Delhi

Subject : Service Tax

the Credit Rules. Alleging that the assessees in their return had omitted to give any 'chapter heading' under Central Excise Tariff nor the use of the said goods in providing output service. Information, about use of the goods and … In all these appeals, preferred under Section 35E of the Central Excise Act, 1944 (hereafter referred as the “Excise Act”) and Section 83 of the … by the circular, we agree with the argument advanced by the learned counsel for the assessee that the amendment under Notification No.25/96, dated 31-8-1996 has to be read only as clarificatory and retrospective effect has to be … capital goods in terms of Rule 2(a)(A)(iii), of the CENVAT Credit Rules, 2004 (hereafter “the Credit Rules”) regardless of whether those components, spares and accessories … assisting in or contributing to as a subordinate.‖ 46. On the basis of the above analysis, it

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

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 … the aforesaid provisions, that a notification dated 31.03.2000, which introduced as Item 46 in the First Schedule “Pan Masala and Gutka” w.e.f. 01.04.2000, would have

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 … 1985 Budget. This Court dismissed the appeal of the assessee as the 46 product in question was oil, used for massage to take care of

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court : Supreme Court of India

Subject : Service Tax

ISSUED UNDER CE ACT1 Chapter 24 of the Central Excise Tariff in 2004-05 (6 Digit Code).2. Notification No.13/2002 - CE (NT) dated 01.03.2002 under Section … No.Abbreviation 1. “BIS” Bureau of Indian Standards 2. “CBIC” Central Board of Indirect Taxes and Customs 3. “CETA” Central Excise Tariff Act, 1985 7 4. “CE ACT’ Central Excise Act, 1944 5. “CET SH” Central Excise Tariff Sub-Heading 6. … apt and appropriate to extract Section 11A as it stood in 1980, and as it stood after the amendment brought in 2000 and by Act 10 of 2000 (w.e.f. 17.11.1980) and subsequent substitution by Act 8 of … ‘chewing tobacco’ for availing the benefit of Notification of 2 of 2006 46 dated 01.03.2006, which undisputedly did not continue to reflect ‘jarda/zarda scented tobacco’.

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 … respondents during the relevant period must necessarily be classified as edible oil. 46. Pertinently, in Dunlop India Ltd. vs. Union of India and others,10 a

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 … Suzuki Ltd.9, as considerable reliance was placed, by Mr. Amit Bansal, on the said decision. Particular CEAC192017 Page 46 of 49 emphasis was placed, by Mr. Bansal, on paras 19 and 20 of the report which read