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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 … Heading 3305 in the absence of any proof that it is specially 35 prepared “for use on the hair” and in the absence of any

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 … Heading 3305 in the absence of any proof that it is specially 35 prepared “for use on the hair” and in the absence of any

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 … in the First Schedule and the corresponding entry in the HSN. [Paras 35, 36] [2024] 12 S.C.R. 895 Commissioner of Central Excise, Salem v. M/s

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.12. Mr. Dutta submits that in view of the provisions of Section 35 of the Central Excise and Salt Act, 1944 any person aggrieved by … 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',

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 … poles manufactured were rightly classified under Item 26-AA, the question of revising 35 the classification cannot arise merely because Item 68 is introduced to bring

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, … prepared for therapeutic or for prophylactic uses (Chapter 35).2. For the purposes of heading No. 30.03:(i) 'Medicaments'

H and R Jhonson (India) Ltd. Vs. Designated Authority Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2005)(185)ELT125TriDel

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

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 … is not available to the telecom service providers.‖ 35. The circular was an offshoot of the decision

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

Excise Act, 1944, is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the … produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the Tariff Act under which such goods … 5. It has also been stated that Section 35-B of the Central Excise and Salt Act provides … a detailed procedure to be followed by the assessee. According to Rule 173B, as it stood before its amendment, on 16.3.95, all assessees were required to file, with the Proper Officer, a Classification List giving the full … contentions. 1) In Kusum Ingots and Alloys Limited v. Union of India 2004(168) E.L.T. 3 (S.C.), the Supreme Court in Paragraph-27 has held as follows:When

The India Cements Ltd Vs. Commissioner of Central Excise

Court : Chennai

Subject : Excise

not retrospective?.".2. The assessee is engaged in the manufacture of cement and clinker falling under Chapter 25 of Central Excise Tariff Act, (CETA) 1985. Admittedly, the assessee availed the benefit of modvat credit provided under Rule 57Q of the … number. Since Heading No.84.74 was excluded from the list of eligible capital goods till 31.08.1996 when under the amendment to Rule 57Q by Notification No.25/96 NT dated 31.08.1996, goods under Heading 84.74 were once again brought under