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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 … by availing exemption notification under notification No.1/95-CE dated 4th January 1995 or 22/03-CE dated 31st March 2003. Under the 100% EOU Scheme, the assessee was

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

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 … Pertinently, however, the Supreme Court reiterated the legal position in para No. 22. The Hon'ble Supreme Court agreed with the reasons and conclusions of the

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

CENVAT credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the Finance Act, 2012 have also been challenged … on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … liquor. Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to … tax sale of food and beverages. For e.g. the Section 2 (zc) of the Delhi Value Added Tax Act 2004 defines 'sale' thus: "(zc) sale with its grammatical variations and cognate expression means any transfer of property in

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 … 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 input services, of

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 5A(1); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Cenvat Credit Rules

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

who manufactures goods falling under Tariff Heading 55.06 from duty paid inputs falling under Heading 55.01 of the Central Excise Tariff Act, 1985 ('CET' for short) is entitled to the exemption under Notification No. 30/2004 dated 9/7/2004 is the … top process'.6. Excise duty payable on various textile goods are enumerated in Chapters 50 to 63 of the CET. Chapter 55 of the CET with … in detail in the Explanatory Notes. You would appreciate that number of changes have been carried out through amendments in notifications, rules and Acts. Though every care has been taken to reflect the intention of the Government

Ricoh India Limited Vs. Commissioner

Court : Delhi

Subject : Land Acquisition

as covered under the headings, or sub-headings mentioned in column (3), as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986).” SI no.DescriptionCentral Excise Tariff Heading(1) (2)(3)1.x x x x x x xx x … 1. Ricoh India Limited has preferred the present appeal under Section 81 of the Delhi Value Added Tax Act, 2004 (VAT, Act, for short) against the order dated 10th March, 2010 passed by the Appellate Tribunal, Value Added … In order to appreciate the controversy, the relevant changes, Section notes and Chapter notes are noticed and reproduced below:- Prior to 1st January, 2007 “8471 … of IT as specified is below (I to XXII) x x x x x x x(XXIII) computer … the relevant period, Entry No.41A of the third schedule has undergone three amendments. During the period 1st April, 2005 to 7th August, 2005, Entry Nos.

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 … 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

Lhoist India Private Limited Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : MRTP

Reported in : (2007)(123)ECC358

that Chapter referred to above. The First Schedule of the Central Excise Tariff Act 1985 has undergone several amendments in the past with changes in Chapter notes and in the descriptions of headings. The applicant claims that … and some impurities - Section 23C of the Central Excise Act, 1944 - S.H.s 2522, 2825 of the Central Excise Tariff Act, 1985 - Ruling sought on as to what should be the classification with respect to the finished … are: o Steel Authority of India Ltd v. CCE, Bhubaneshwar reported in 2004 (164) ELT 355 (Trib.) o Brijbasi Lime Works v. CCE, Indore reported

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, … enclosed) whereby the Board had circulated order No. 22/91-C, dated 8.1.91 of CEGAT in the case of