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Cce, Lucknow Vs. M/S India Polyfibres Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

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

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

has described various types of duties of Excise and additional duty of Customs under section 3 of the Customs Tariff Act, 1975 allowed vide clause (b) of Sub-Rule (1) of Rule 57AB utilisation of Cenvat Credit for payment of any … of duty paid on the inputs used in or in relation to the manufacture of blankets falling under Chapter 63. 4. Vide Notification No. 24/94CE (NT) dated 20th May, 1994 issued under Rule 57-A, AED(TandTA) paid on … relation to the goods falling under subheading Nos. 2401.90, 2404.40, 2404.50, 2404.99, 5402.20, 5402.32, 5402.42, 5402.43, 5402.52, 5402.62, 8415.00, 8702.10, 8703.90, 8706.21 and 8706.39 of

Rajasthan Petro Synthetics Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1994)(72)ELT603TriDel

the policies was "Polypropylene". He also drew our attention to Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 to show that it includes "Plastics and Articles Thereof". Chapter Note 1 under Chapter 39 defines the expression … Polypropylene filament yarn produced out of these chips is classifiable under Section XI of the First Schedule, under Chapter 54, Heading 54.01 or 54.02. This, according to him, was on account of the exclusion clause (e) of Chapter

intertrade Electronics Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(49)ELT455TriDel

in excess of 15% ad valorem and whole of additional duty of customs under Section 3 of the Customs Tariff Act, 1975 subject to the condition mentioned therein. He has stated that these polyester films were imported by them for … sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into

Regal Crimptex Pvt. Ltd., Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(167)ELT324Tri(Mum.)bai

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

National Insulated Cable Co. Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Section 17; ;Customs Tariff Rules - Rule 4

Reported in : 1987(12)ECC407,1987(28)ELT248(Cal)

Resin and not Synthetic Rubber as claimed by the petitioners and demanded Customs duty at higher rates under Chapter 39 of the Customs Tariff Act, 1975 instead of assessing the same- as Synthetic Rubber under Chapter 40 … electric cables, is Synthetic Rubber or Synthetic Resin for its proper classification under the appropriate heading of the Customs Tariff Act, 1975 for the purpose of the assessment of Customs duty.2. The petitioner No. 1 in both the Rules is

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

purpose of allowing credit of any duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereafter, in this section, referred to as … to the earlier Modvat scheme.3. The assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, lubricating oil and crusher for extraction … 2710.12, 2710.11, 2710.12, within Chapter 52, Chapter2710.13 or 2710.19 2710.13 or 2710.19 54 or Chapter 55 of the (except Natural gasoline (except Natural gasoline Schedule

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

14 February 2019. On 16 February 2019, the Union Government issued a notification under Section 8A of the Customs Tariff Act 1975. The notification introduced a tariff entry by which all goods originating in or exported from the Islamic Republic … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … the issue before this Court was whether the expression “date” in Article 54 of the Schedule to the Limitation Act (which prescribes the period of

Apar Private Ltd. and Others Vs. Union of India and Others Overruled

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(23), 2(25), 2(27), 2(28), 5, 11, 12, 12(1), 13, 14, 14(1), 14(2), 15, 15(1), 17, 20, 21, 22, 23, 25, 25(1), 25(2), 29, 30, 31, 32, 33, 34, 37, 38, 42, 45, 46, 46(1), 48, 49, 52, 53, 54, 55, 56, 66(1), 68, 69, 77, 79, 80, 110(1), 111 and 150; Central Excise Rules, 1944 - Rule 10; Customs Tariff Act, 1975

Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

additional duty payable under Section 2A of the Indian Tariff Act, 1934, or under Section 3 of the Customs Tariff Act, 1975, was customs duty referred to in the charging section, namely, Section 12 of the Customs Act, 1962 ?2. … consider the same.6. The Customs Act is an Act to consolidate and amend the law relating to customs. Chapter V thereof deals with levy of and exemption from customs duty. Section 12, which is the charging section, … be transited without payment of duty. Similar provision is made in Section 54 in respect of goods imported into a customs port or customs airport

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : ExciseConstitution

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975).Explanation 1 : Where in respect of any such like goods, any duty of customs leviable … Administrative Action' - edited by Lord Woolf and Jowell, Q.C. [(Professor of Public Law) (Fifth edition) - (1995)], Chapter 5, titled as 'Jurisdiction, Vires, Law and Fact' (pp. 223-294), there is exhaustive analysis about the concept, 'jurisdiction', … reasons. In the case of BSC Footwear Limited v. Ridgway (1972) A.C. 544, the House of Lords dealt with a case of a well-known shoe