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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 … intention to depart from the HSN must be clear and unambiguous. [Paras 16, 17, 34] Case Law Cited Commissioner of Customs and Central Excise, Amritsar … 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

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 … contentions, several decisions were relied upon by the counsel for the assessee. 16. On the other hand, Mr.Jetly, learned counsel appearing on behalf of the

Gothi thermoforming Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2007)(114)ECC180

and 39.24 subject to the condition that no credit of duty be availed under Rule 57A of the Central Excise Rules, 1944 in respect of the inputs used in the manufacture of the final products. The appellants did … penalty on M/s. Sakthi Plastics under Section 11AC of the Central Excise Act by the lower appellate authority. In this appeal, there is a further … goods' for the purpose of the Notification, the authorities found that duty was liable to be paid at tariff rate on the plastic cups/containers cleared by the appellants during the period December 1997 to March 1998. Consequently, … the layflat tubings became dutiable only from 3.12.1997 by virtue of the amendment brought to para 3 (c) of Notification No. 16/97-CE ibid by Notification … The Supreme Court upheld the Tribunal's decision vide 2004 (167) ELT A98 (SC) following the decision in … of para 3(c) of SSI exemption Notification No. 16/97-CE dated 1/4/97. During the same period, they also

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

manufacturers of Admixtures, resin products and powder products falling under tariff headings 38244010, 38244090, 34031900, 32141000 etc., of Central Excise Tariff Act, 1985. The assessee was availing Cenvat Credit of the duty paid on inputs used in both dutiable … equity.) 1. In all these appeals, the common question of law that arises for consideration is, Whether the amendment to the Cenvat Credit Rules 2004, by substituting clause(i) of sub-rule (6) of Rule 6 of Cenvat Credit … (Prayer: These appeals are filed under Section 35G of the Central Excise Act, 1944 arising out of order dated … Section 35G of the Central Excise Act, arising out of order dated 16.08.2013 passed in Final Order No.26509/2013 praying to decide the substantial questions of

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 … be the time at which such goods are cleared from the factory;” 16. It will thus be seen that where the price at which goods

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 … as to the legality or propriety of any such decision or order. 16. Interestingly, the power of revision under Sub-Section (2) of Section 35E is

Commissioner of Customs and Central Excise Vs. Kabul Textiles (Llc)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(3), 2(16), 77, 82, 84, 111, 112 and 130; Foreign Trade (Development and Regulation) Act, 1992 - Sections 7, 11 and 11(1); Foreign Trade (Regulations) Rules, 1993 - Rule 1; Imports (Control) Order and the Imports and Exports (Control) Act, 1947; Code of Civil Procedure (CPC) , 1908 - Sections 100

Reported in : 2005(5)BomCR325

: 1992(58)ELT163(SC) as laying down the law as applicable to their case.6. However, the Commissioner of Customs and Central Excise found that the General Manifest (IGM) had shown the consignee details 'To Order' which was changed to M/s. … Knit Fabric (Man made Warp Knitted Fabric 2 way other than Pile Fabric), which merited classification under Customs Tariff Heading No. 6001.92, attracting higher rate of duty and its CIF value was US $ 0.80 per metre … such, they had approached the Shipping Company for carrying out the necessary amendments in the relevant shipping documents by re-issuing the same with the name … N.A., J.1. In these appeals filed under Section 130 of the Customs Act, 1962, (Act, for short), against a common order dated 13-8-2004, of the

Milton Laminates Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

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

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 … oils of this Chapter ­Linoxyn ­Other mixtures edible 8% 8% 8% 8% 16% 16% 16% 16% 8% BEFORE AMENDMENT CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; … 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 … oils of this Chapter ­Linoxyn ­Other mixtures edible 8% 8% 8% 8% 16% 16% 16% 16% 8% BEFORE AMENDMENT CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; … 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