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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 … of excise duty on fresh mushrooms under Chapter Heading 07.02 were Nil. 23. In the proceedings initiated in the year 1999, the specific 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 … (c) Edible preparations of Chapter 21; (d) Greaves and residues of Chapter 23; (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or

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 … (c) Edible preparations of Chapter 21; (d) Greaves and residues of Chapter 23; (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or

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 … OF C. EXCISE, VADODARA1995(77) E.L.T. 485 (S.C.). wherein it was held that 23 Merely because there is some difference in the tariff entries, the product

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 … Palm Stearin" falling under Tariff Item No. 38 23 11 12 of the Customs Tariff Act, 1975.2.

inder Setia S/O Late Jagat Singh (In Jail) Vs. Central Excise Departme ...

Court : Allahabad

Subject : CompanyExcise

Acts : Central Excise Act, 1944 - Sections 4, 4A, 9, 9A, 9A(2), 9AA, 13 and 14; Central Excise Tariff Act, 1985; Finance Act, 2004; Central Excise Rules; Indian Penal Code (IPC) - Sections 420, 467, 468 and 471

Reported in : 2008(224)ELT385(All)

problem arose that as per Central Excise Rules, above two items are covered under chapter 33 of the Central Excise Tariff Act, 1985 and assessment of excise duty is to be made on the basis of M.R.P. under Notification … 2006(196)ELT3(SC) Puma Ayurvedic Herbal (P) Ltd. v. Commissioner of Central Excise Naqpur. The notification dated 1.3.2002 has been amended by Notification dated 1.3.2006 but in that too there is no mention of tooth powder. The amended notification … Section 9A(2) of the Act, as amended by Finance Act 23 of 2004, made the offences of this Act compoundable either before or after the … non-cognizable and Section 9A(2) of the Act, as amended by Finance Act 23 of 2004, made the offences of this Act compoundable either before or

Commr. of Cus. (Airport) Vs. Skycell Communications Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2005)(181)ELT275Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Rallies India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2007)(115)ECC124

is known as Ossien and further processed to manufacture Gelatin falling under Chapter 35 Heading 3503 of the Central Excise Tariff Act, 1985. Phosphoryl Liquor/Mother Liquor removed from the process undertaken to manufacture Gelatin is a hazardous chemical waste. … note of the Tribunal's decision in the case of Rama Industries Ltd. v. Commissioner of Central Excise, Chandigarh 2004 (178) ELT 720 (Tri.-Del) laying that there is no requirement to pay 8% of the selling price of … The said Phosphoryl 'A' & 'B' are excisable products classifiable under Chapter 23 of the Act. It is not the appellants claim that the said

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 … were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest

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 … for a CEAC122016 and other connected matter Page 23 of 67 more efficient working and operation the