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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 … “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 … 1985 Act can be said to be reenacted by the 2004 Act. 11. Even after the aforesaid realignment of the entries in the Schedule to

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 … fair selling price.In this connection, we may refer to Rules 10 and 11 of the Anti Dumping Rules which states as follows:10. Determination of normal

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 … 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 … amount to 'manufacture'. Sub­heading Note :1. For the purpose of sub­headings 1514 11 and 1514 19, the expression “low erucic acid rape or colza oil”

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 … 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 … amount to 'manufacture'. Sub­heading Note :1. For the purpose of sub­headings 1514 11 and 1514 19, the expression “low erucic acid rape or colza oil”

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 … SHANKAR JUDGMENT3110.2019 % C. HARI SHANKAR, J.1. This appeal, at the instance of the Revenue and preferred under Section 35H of the Central Excise Act, 1944 (hereinafter referred to as “the Act”) impugns Final Order, dated 24th … definition in Section 2(d) of the Act. By virtue of CEAC192017 Page 11 of 49 Rule 2(t) of the Cenvat Credit Rules, the definition of

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 … Excise, New Delhi v. Connaught Plaza Restaurant Pvt. Ltd., New Delhi [2012] 11 SCR 365 : (2012) 13 SCC 639; Alpine Industries v. Collector of … to 2 litres, would be classifiable as ‘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 on the hair’, in Section

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 … question of job worker even opting for the same does not arise. 11.1. It is seen that the job worker-appellant for the period prior to

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 … this notification denotes that this notification is issued under section 93(1) of 11 the Finance Act, 1994 which exempts the taxable services of production of

M/s. Eveready Industries India Ld., Chennai Vs. The Customs, Excise an ...

Court : Chennai

Subject : Service Tax

Sub-Section (5) and the Explanation thereunder, though inserted by Section 11 of the Customs and Central Excise Laws (Amendment) Act, 1988, got repealed in 2004. 21. In support of his contention that Sections 11A and 35E are independent … (a) relating to the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of … additional question of law on 23.4.2015, which alone now survives for adjudication. 11. In order to understand the scope of the rival contentions, it is

Sarla Performance Fibers Ltd. Etc. Vs. C.C.E., Surat-Ii

Court : Supreme Court of India

Subject : Excise

11.05.2001 read as follows:- “Section 3. Duties specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied - (1) There shall be levied and collected in such manner as may … by this Court on the pertinent provisions. The contentious part of Section 3 of the Act, prior to amendment w.e.f. 11.05.2001 read as follows:- “Section 3. Duties specified in the First Schedule and the Second Schedule to … issued in 2002 and it is quite apparent that circular issued in 2004 was not brought to the notice of learned SDR in Supreme Court. … contentious part of Section 3 of the Act, prior to amendment w.e.f. 11.05.2001 read as follows:- “Section 3. Duties specified in the First Schedule and