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Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

shall have the meaning assigned to them in explanation 2 to Sub-section (1) of Section 3 of the Central Excise Act, 1944 (1 of 1944).(3) If the Central Government, in respect of the dumped article under inquiry, is … which was inserted by the Customs Tariff (Second Amendment) Act, 1982. Section 9A was substituted by the Customs Tariff (Amendment) Act, 1995 with effect from 1.1.1995, and now it reads as follows:SECTION 9A - Anti-dumping duty on dumped articles. … of Section 9A was inserted by the Finance Act 2000 and that Act also inserted Section 9AA. Finance Act 2004 amended Section 9A(8).6. In this connection it may be mentioned that up to 1947 there was very little … run.8. To levy anti-dumping duty it is essential in terms of Rule 4 and Rule 17 of the Rules to establish:(i) Dumping, which is reflected

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 … Rules, 1944 read with Section 11AC of the Central Excise Act, 1944. iv) I order recovery of appropriate interest from them under Section 11AB of … 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

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 … “Once the Commissioner of Central Excise (A) holds that if the excise duty payable on fresh mushrooms under Section 3(1) of the Central Excise Act, 1944 read with the Schedule to the Central Excise Tariff Act, 1985 … the Development Commissioner on achieving the Net Foreign Exchange Percentage Earning ('NFEP'). 4. Admittedly, the assessee has imported capital goods required for the unit by

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 … last in the numerical order of the tariff. in v. the market iv. By consideration of the materials placed on record and also applying the … acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (Chapter 40). 2. Soap­stocks, oil foots and dregs, stearin pitch, glycerol

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 … last in the numerical order of the tariff. in v. the market iv. By consideration of the materials placed on record and also applying the … acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (Chapter 40). 2. Soap­stocks, oil foots and dregs, stearin pitch, glycerol

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 … pertaining to ‘Chocolate and other food preparations containing cocoa’, in Chapter 18, titled ‘Cocoa and cocoa preparations’, in Section IV of [2024] 12 S.C.R. 915 Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries (India) Private Ltd.

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

CENVAT credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986). 17. These further changes by the Finance Act, 2012 have also been challenged … liquor. Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to … tax sale of food and beverages. For e.g. the Section 2 (zc) of the Delhi Value Added Tax Act 2004 defines 'sale' thus: "(zc) sale with its grammatical variations and cognate expression means any transfer of property in … (105) (zzzzv) of the FA is beyond the legislative competence of Parliament. 4. Further, it is pointed out that under Entry 62 of List II

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

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 … (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 … - 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

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 … plating as it was exempted under notification 214/1986 CE dated 25.03.1986 is erroneous as the said exemption under Section 5A (1A) of the Central Excise Act is a conditional exemption and the same need not be compulsorily … of Rs. 44,61,066/- on common inputs such as chromium acid and anodes. 4.1  Show-cause notice dated 09.01.2009 was issued alleging that the job worker-appellant was

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 … G SHIVADASS, ADV. AND SRI SIDDARTHA, ADV.FOR M/S LAKSHMI KUMARAN & SRIDHARAN, ADV.) THESE APPEALS ARE FILED UNDER SECTION35 OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED1201.2012 PASSED IN FINAL ORDER NOS.20 TO232012 IN … excise is discharged by the principal manufacturer. FMGIL, job worker, without availing 4 this notification had paid the service tax and passed on the benefit