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The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

Subject : Service Tax

under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable. Explanation - For the purpose of this … (FMTPR) holders of Central Excise Registration Certificate is engaged in the manufacture of piston rings etc., falling under Chapter 84 of Central Excise Tariff, 1985. It is the case of the Department that on information gathered from

Prem Pharmaceuticals Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2005)(98)ECC514

of medicaments which include various variations of Intra Venus Fluids (IV Fluids) falling under Chapter 30 of the Central Excise Tariff Act, 1985.2. A common issue, namely, whether appellants' claim for exemption under Notification No. 6/2000 as amended by … Notification 6/2000 with reference to Serial No. 47A. It is also submitted that Notification 3/2001 is not an amendment or clarification to the Notification 6/2000. No retrospective effect could be given to the description against Item 56 … under 47A of the Notification No. 6/2000-C.E. as amended by Notification No. 26/2000-C.E., dated 4-5-2000 is not liable to be denied in respect of the

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 … Aggrieved thereby, the Revenue is in appeal before this Court, in the present proceedings. Substantial Question of Law 26. Vide order dated 3rd December, 2018, the present appeal was admitted, on the following substantial question of law:

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Subject : Excise

Acts : Central Excise Tariff Act, 1985; ;Central Excise Act, 1944 - Sections 2(1), 3, 11B, 11B(2) and 35; ;Constitution of India - Article 226; ;Central Excise Rules, 1944 - Rules 8(1), 56A, 57 and 57A

Reported in : 2007(4)CHN18

a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification … a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it … purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE dated March 1, 1988 as amended by Notification No. 27/91/CE dated July 25, 1991. In the writ application there is a further prayer for … Excise, Patna v. Tata Iron & Steel Co. Ltd. reported in : 2004(165)ELT386(SC) , Mr. Dutta submits that 'zinc Dross, flux skimming' and 'zinc sealing',

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 … after the amendment of the 1985 Act by the 2004 Act ? 26. It is well established principle of judicial discipline that the orders passed

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 … imported through Kakinada port during the period from 26.08.2003 to 28.12.2004. Whereas the Respondent-assessee sought to classify

General Optics (Asia) Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2005)(100)ECC39

notices and imposed a penalty of Rs. 15 lakhs on the assessee under Rule 173Q of the erstwhile Central Excise Rules, 1944 and Rule 25 of the erstwhile Central Excise (No. 2) Rules, '01.2. The appellants are a … of the first proviso to Section 3 (1) of the Central Excise Act, and accordingly, the amount of duty to be collected on such clearances … of exports in discharge of export obligation under the EOU Scheme and by way of sales to domestic tariff area (DTA) with permission from the Development Commissioner MEPZ, Chennai. The demand of duty in this case is … Bench in the present appeal, since reported in 2004 (63) RLT 183 (CESTAT-Che.), and relied on the … optical instruments, components, assemblies and sub-assemblies falling under Chapter 90 of the CETA schedule. For the manufacture … accessories without payment of duty under Notification No. 53/97-Cus dated 3.6.1997 (as amended) and also procured indigenous goods without payment of duty claiming the benefit … appellants referred to Stay Order No. 151/2004 dated 26.3.2004 passed by this Bench in the present appeal,

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 … Chapter 33, Tariff Item 3305 09 19. In the show-cause notice dated 26.12.2014, which forms the subject-matter of this appeal, the Adjudicating Authority, inter alia,

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 … (Tri.-. Mumbai) and Tribunal's final order No.A/382-383/2015 dated 26/11/2014 in Reliance Infratel Ltd. v. CST, Mumbai -

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 … a passage thus quoted in Permanent Edition of Words and Phrases, Vol. 26, from an American Judgment. The passage runs thus - "'Manufacture' implies a