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C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Six-digit First Schedule to the Customs Tariff Act, 1975 was substituted by the Eight-digit First Schedule vide the Customs Tariff (Amendment) Ordinance, 2003 and this substitution w.e.f. 01.02.2003 has statutory force. Therefore, the new Schedule would operate over and … nothing but triglycerides. According to the Central Revenue Chemical Laboratory (CRCL) opinion which was relied upon by CESTAT, Chapter 15.11 covers palm oil and its fractions - this view is also espoused in the HSN Explanatory Notes. … Industrial Grade Crude Palm Stearin falling under Ch. Sub Heading No. 15 11 90 90 or as "RBD Palm Stearin" falling under Tariff Item No.

The Commissioner of Custom and Central Excise Vs. India Glycols Ltd.

Court : Uttaranchal

Subject : Excise

Reported in : 2008(131)ECC51; 2008(157)LC51; 2008(230)ELT39(NULL)

factory of the manufacturer.'Specified duty' means duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975).(2) Notwithstanding anything contained in Sub-rule (1), no credit of the specified duty paid … the period prior to 1994-95 makes it abundantly clear that by adding Clause (d) and Clause (e) vide amendment dated 16.03.1995, practically the situation did not change as under Clause (a) of Rule 57Q, definition of capital … and Clause (e) were inserted. Aggrieved by the order dated 30th June 2003, passed by Commissioner (Appeals), the Revenue (present appellant) appears to have preferred … items (i) Laboratory Homogenizes, Lab Scientific / Hospital Equipments (ii) Module of Chapter Heading No. 85.38 (iii) Gas Detection Systems of Chapter Heading No. 85.31 … Rules, 1944, was amended by the Notification No. 11 / 95- CE(NT) dated 16.03.1995, whereby the Clause

Firma Chemiczna Dwory S.A. Vs. Ministry of Finance, Designated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(93)ECC432

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

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

which have been extensively referred in the Petition, reveals that the Parliament may have by the Constitution (Eighty-eighth Amendment) Act, 2003 inserted Entry-92C in List-I relating to œTaxes on services? from the date to be notified. However, no such … the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … clause 105 of Section 65 of the Finance Act, when the declared tariff for providing of such accommodation is less than Rs. 1,000/per day from … food served in restaurants could not be levied on the sum total of the price charged to the customer. The, restaurants provide services in addition to food, and these had to be accounted for. Thus, restaurants provided … where the liquor is permitted to be sold. 11. According to the Petitioners, the members of the

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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

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

Court : Supreme Court of India

Subject : Land Acquisition

the product in question, known as “Aswini Homeo Arnica Hair Oil”4 could not be classified as ‘medicament’ under Tariff Item 3003 90 14 or under any item stated in Chapter 30 of the First Schedule to the … 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 … 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 … REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.9525 OF2018COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD …APPELLANT VERSUS ASHWANI HOMEO PHARMACY …RESPONDENT JUDGMENT DINESH MAHESHWARI, J.Table of Contents … Naturence Research Labs (P) LTD. Vs. CCE, DELHI-II. 2003 (154) E.L.T. 672 (Tri.-.Del.) is not correct as … the differential duty payable in terms of Section 11-A (10) of the Central Excise Act, 19447; ordered

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

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 … will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED … J U D G M E N T RANJAN GOGOI, J.1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil … 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

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 … will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED … J U D G M E N T RANJAN GOGOI, J.1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil … 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, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

: (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 … Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra) oil, etc.’; Chapter 33 … 1985 is based on the HSN, which is an internationally standardized system developed and maintained by the World Customs Organization for classifying products, and unless the intention to the contrary is found within the Act of 1985 … Excise, New Delhi v. Connaught Plaza Restaurant Pvt. Ltd., New Delhi [2012] 11 SCR 365 : (2012) 13 SCC 639; Alpine Industries v. Collector of

Union Of India Vs. Cosmo Films Limited

Court : Supreme Court of India

Subject : Land Acquisition

of 2018. 2 Paragraph 4.13 of FTP, read with the HBP. 3 Leviable under Section 3(7) of The Customs Tariff Act, 1975. 4 Leviable under Section 3(9) of The Customs Tariff Act, 1975. 5 Paragraph 4.03 of FTP. … scheme except for inputs listed in Schedule 4 of Central Excise Act, 1944 read with The Taxation Laws (Amendment) Act 2017 No 18 of 2017, with effect from July l, 2017. RAs are directed not to issue ARO … in existence under different paragraphs in different policy periods for years. Since 2003, all drug companies had been importing their raw materials sourced from unregistered … framed thereunder, the Director General of Foreign Trade (“DGFT”) notified the HBP, chapter 4 of which prescribed the procedure for availing duty exemption / remission … ‘pre-import condition’ was immaterial because the same inputs 11 Supra note 1, para 27. 10 were subject