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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 … and confirm the demand of duty contrary to the decision of the Commissioner of Central Excise (A) ? 2. The appeal is admitted on the above question and taken up for hearing by consent of both the

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 … emerging from these decisions is that while construing the word “coal” in Entry I of Part III of Schedule II, the test that would be applied is what would be the meaning which persons dealing with coal and

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 … emerging from these decisions is that while construing the word “coal” in Entry I of Part III of Schedule II, the test that would be applied is what would be the meaning which persons dealing with coal and

Commissioner Of Customs Central Excise And Service Tax Hyderabad Vs. A ...

Court : Supreme Court of India

Subject : Land Acquisition

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’ … 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 … there was no justification in re-examining 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 2012, classification of the product in … Excise Act, 1944- for the period from December, 2013 to November, 2014. ii) Interest on the amount of duty mentioned at SI. N. (i) above,

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 … by him, and such option shall not be withdrawn during the remaining part of the financial year. Explanation II. - For removal of doubt, it is hereby clarified that the credit shall not be allowed on inputs

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 … oil’ under Heading 3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, … ‘Edible oil’ under Heading 1513, titled ‘Coconut (Copra) oil, etc.’, in Section III-Chapter 15, or as ‘Hair oil’ under Heading 3305, titled ‘Preparations for use

Castrol India Limited Vs. Commissioner of Central Excise, Calcutta-i

Court : Supreme Court of India

Subject : Excise

Acts : Customs Tariff Act, 1985; Central Excise Act, 1944 - Sections 3, 5A, 5A(4); Central Excise Rules, 1944 - Rules 2, 8, 8(1), 8(2); Customs Tariff Act, 1975; Customs and Central Excise Law (Amendment) Act, 1987

Reported in : 2005(99)ECC167; 2005(181)ELT367(SC); JT2005(3)SC13; (2005)3SCC30

(in short the 'Rules') provided for exemption. The Notification No. 120/84-CE was issued on 11.5.1984 when the earlier Excise Tariff was a part of the First Schedule of the Act. The said notification exempted blended and compounded lubricating … Central Excise Rules 1944, and in force immediately before the commencement of the Customs and Central Excise Laws (Amendment) Act, 1987 shall be deemed to have been issued or made under the provisions of this Section and shall … the assessee-appellant. The judgment is reported in 2000 (123) ELT 789 Tribunal (Castrol India Ltd. v. Commissioner of Central Excise, Calcutta-I).2. The factual position in a nutshell is as follows:The appellant is engaged, inter alia, in the manufacture … - Others.'13. In Collector of Customs, Bangalore v. Maestro Motors Ltd. : 2004(174)ELT289(SC), this Court held as follows:'It is settled law that to avail the … of custom duty, by virtue of Interpretative Rule 2(a), the components in a completely knocked down pack

M/S. Federal Mogul Goetze India Ltd. Vs. the Commissioner of Central E ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

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 purposes of this … decisions: a) Sterlite Industries (I) Ltd. Vs. CCE, Pune - 2005 (183) ELT 353 (Tri.-LB) b) CCE, Mumbai III Vs. Dil Ltd. - 2008 (9) STR 411 (Tri.-Mum.) c) Maersk India Pvt. Ltd. Vs. CCE, Raigad -

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 … MRS.JUSTICE S SUJATHA CEA NO.25/2012 AND CEA NOS.26-28/2012 .. APPELLANT BETWEEN: THE COMMISSIONER OF CENTRAL EXCISE BANGALORE - II, COMMISSIONERATE CENTRAL REVENUE BUILDING QUEENS ROAD BANGALORE - 560 001. (BY SRI Y HARIPRASAD, SR.CGSC) AND: M/S FEDERAL

Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

Central Government in public interest had granted exemption to all goods falling in the First Schedule of the Central Excise Tariff Act, 1885 from whole of EC leviable thereon under Section 93 of the Finance (No.2) Act, 2004. Similarly, … exemption there is issue of utilization of the accumulated credit of the past. It is suggested that an amendment to sub-rule 7(b) of Rule 3 of CENVAT Credit Rules, 2004 may be made to allow the utilization … 1st March, 2015 vide Notification Nos. 14/2015-CE and W.P. (C) No.7837/2016 Page 2 of 26 15/2015-CE both dated 1st March, 2015. EC and SHE were