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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 … drawn the attention of the Court to Central Excise Notification No.145/56/95­CX dated 31.08.1995 whereby the following points were clarified by the CBEC in paragraphs 5

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 … drawn the attention of the Court to Central Excise Notification No.145/56/95­CX dated 31.08.1995 whereby the following points were clarified by the CBEC in paragraphs 5

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 … raised in relation to the duty payable for the period 01.04.2005 to 31.08.2007. As regards Civil Appeal Nos. 6703-6710 of 2009, it is contextual to

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 … Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points for determination ........................................................................... 31 The principles in the cited decisions ......................................................... 33 Application of the principles

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 … 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',

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, … the Board further clarified that the circular dated 31.10.1996 is general in nature and the Vicco products

Goyal M.G. Gases Pvt. Ltd., Manoj Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Pvt. Ltd., are an assessee engaged in the manufacture of Helium Gas falling under Chapter No. 28 of Central Excise Tariff Act, 1985.2. The present dispute relates to eligibility of exemption under Notification No. 23/98-Cus. dated 2.6.98; 20/99-Cus. dated … relates to eligibility of exemption under Notification No. 23/98-Cus. dated 2.6.98; 20/99-Cus. dated 28.2.99; 16/2000-Cus. dated 1.3.2000 as amended by Notification No. 31/2000-Cus.dated 24.3.2000 which inter-alia permits clearance of raw materials required for manufacture of goods under … 2.6.98; 20/99-Cus. dated 28.2.99; 16/2000-Cus. dated 1.3.2000 as amended by Notification No. 31/2000-Cus.dated 24.3.2000 which inter-alia permits clearance of raw materials required for manufacture of

Goyal M.G. Gases Pvt. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2005)(185)ELT259Tri(Mum.)bai

Pvt. Ltd., are an assessee engaged in the manufacture of Helium Gas falling under Chapter No. 28 of Central Excise Tariff Act, 1985.2 The present dispute relates to eligibility of exemption under notification No. 23/98-Cus dated 2.6.98; 20/99-Cus dated … relates to eligibility of exemption under notification No. 23/98-Cus dated 2.6.98; 20/99-Cus dated 28.2.99; 16/2000-Cus dated 1.3.2000 as amended by notification No. 31/2000-Cus dated 24.3.2000 which inter-alia permits clearance of raw materials required for manufacture of goods … 2.6.98; 20/99-Cus dated 28.2.99; 16/2000-Cus dated 1.3.2000 as amended by notification No. 31/2000-Cus dated 24.3.2000 which inter-alia permits clearance of raw materials required for manufacture

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 … them. The period involved in the present appeal is from 28.9.1996 to 31.3.2003. Five show cause notices were issued to the respondents stating that 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 … Dyeing & Manufacturing Ltd15 and of the High Court of Allahabad in Hello Minerals P Ltd v. U.O.I.16 31. Supplementing the above submissions, Ms. Lakshmikumaran, appearing for the respondent, drew our attention to the manufacturing process, by