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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 … duty is being demanded retrospectively as contended on behalf of the assessee. 18. Relying on the decisions of the Apex Court in the case of

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 … pig fat or poultry fat; (b) cocoa butter, fat and oil (Chapter 18); (c) Edible preparations of Chapter 21; (d) Greaves and residues of Chapter

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 … pig fat or poultry fat; (b) cocoa butter, fat and oil (Chapter 18); (c) Edible preparations of Chapter 21; (d) Greaves and residues of Chapter

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 … Madhan Agro Industries (India) Private Ltd. (Civil Appeal No. 1766 of 2009) 18 December 2024 [Sanjiv Khanna, Sanjay Kumar* and R. Mahadevan, JJ.] Issue for

Commissioner Of Central Excise Belapur Vs. Jindal Drugs Ltd.

Court : Supreme Court of India

Subject : Excise

submission referred to Note 3 to Chapter 18 of the Central Excise Tariff Act, both prior to its amendment with effect from 01.03.2008 and post amendment. According to him, Parliament has consciously replaced the word ‘and’ by … allowed the appeal filed by the respondent holding that as per Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985 (referred to hereinafter as ‘the Central Excise Tariff Act’), the activity of labelling amounted to manufacture … filed by the respondent holding that as per Note 3 to Chapter 18 of the Central Excise Tariff Act, 1985 (referred to hereinafter as ‘the … it under the provisions of Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act (now Section 11AA

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 … ........................ 9 Before the Customs, Excise and Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points for determination ........................................................................... 31 The principles in

Hindal Co Industries Limited Vs. The Union of India

Court : Mumbai

Subject : Excise

Petitioner is engaged in the manufacturing of aluminum sheets, foils falling under Chapter sub -heading 76071190 of the Central Excise Tariff Act, 1985. The major raw material for aluminum sheets/foils is aluminium ingots. In the course of manufacturing of … in : 1995 (77) E. L. T 268 (SC) are nullified with the change in law. With the amendment in section 2(d) of the Central Excise Act, 1944, the produce aluminium dross and skimming are deemed to … Central Excise vs. Tata Iron and Steel Co. Ltd., reported in : 2004 (165) E. L. T 386 (SC). Mr. Sridharan therefore submits that all … aluminium dross and skimmings are not excisable goods." 14. Thereafter, in para 18 of this Judgment, the argument noted was that the manufacturers in Civil

Commissioner of Central Exicise Ii Bangalore Vs. Ms Osnar Chemical P.L ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35L(b); Central Excise Tariff Act, 1985 - Section 2(f);

Reported in : (2012)2SCC282

is classifiable under Chapter Sub Heading 271320.00 and `Polymers' are classifiable under Chapter Sub Heading 390190.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the Tariff Act). The relevant tariff items read as follows:Tariff Item Description … not been specified in the Section or Chapter notes of the Tariff Schedule as amounting to manufacture, the amended definition is of no avail to the revenue. In support of the contention, heavy reliance was placed on … sub-heading 271500.90 of the Tariff Act, for the period from 18th August 2004 to 19th September 2006. The Commissioner adjudicated upon the said show cause … of agitation was to be continued for a period of 12 to 18 hours till the mixture becomes homogenous and the required properties were met.

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 … in any other manner than that which has been prescribed. 4 (1875) 1 Ch D4265 AIR1936PC2536 AIR1964SC358CEAC192017 Page 18 of 49 22. Inasmuch as the respondent had neither maintained separate inventory and accounts, of the inputs and

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

for the said period it was found that the appellant had failed to give any ‘chapter heading under Central Excise Tariff nor the use of said goods in providing output service. Subsequently, information about use of the goods and … fact is further clarified by the Central Government in Notification No.221/96, as amended by Notification No.89/89. Item 6 thereof clearly mentions that plaster of paris … the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with … Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by the appellant,