Advanced Search Results

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 … intention to depart from the HSN must be clear and unambiguous. [Paras 16, 17, 34] Case Law Cited Commissioner of Customs and Central Excise, Amritsar

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 … contentions, several decisions were relied upon by the counsel for the assessee. 16. On the other hand, Mr.Jetly, learned counsel appearing on behalf of the

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

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. … 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

Pahwa Chemicals Private Ltd. Vs. Commissioner of Central Excise, Delhi ...

Court : Supreme Court of India

Subject : Excise

Reported in : 2005AIR1532; 2005(2)SCR380; 2005(2)SCC720; 2005(2)SCALE358; 2005(11)JT21

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. … 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

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

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 … Act, chargeable to duty at BCD 25%, CVD 16% and 4% SAD. Under Tariff Item No. 15

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 … be the time at which such goods are cleared from the factory;” 16. It will thus be seen that where the price at which goods

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 … oils of this Chapter ­Linoxyn ­Other mixtures edible 8% 8% 8% 8% 16% 16% 16% 16% 8% BEFORE AMENDMENT CHAPTER 33 ESSENTIAL OILS AND RESINOIDS;

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 … oils of this Chapter ­Linoxyn ­Other mixtures edible 8% 8% 8% 8% 16% 16% 16% 16% 8% BEFORE AMENDMENT CHAPTER 33 ESSENTIAL OILS AND RESINOIDS;