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Ponds (India) Ltd. Vs. Collector of Central Excise

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 56A, 57A, 57C, 57D(2), 57F, 57F(2) and 57N; Central Excise Act, 1944 - Sections 2, 3, 4, 35G(1) and 35G(3); Central Excise Tariff Act, 1985

Reported in : 1993(42)ECC291; 1993(63)ELT3(Mad); (1993)IMLJ355

Act, 1944, read with Chapter Note No. 4 of Chapter 33 of the Schedule to the Central Excise Tariff Act, 1985 4. Is the Tribunal correct in law in not taking into consideration the expression used in Rule 57-A … of the abovesaid containers respectively, come under Chapters 33 and 39 of the Schedule to the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) as per the said notification. It is needless to say that as per

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise, Aurangaba ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 5A

Reported in : 1997(92)ELT23(SC); JT1997(10)SC737; (1997)9SCC681

specified in the Schedule hereto annexed and falling within Chapter 90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the … equipments specified in the table thereto [and] falling within Chapter 90 of the Schedule to the Central Excise Tariff Act, 1985 case to be exempted from the whole of the duty of excise leviable thereon. The exact text of

Raj Pack Well Ltd. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985 - Sections 11; Central Excise Act; Textiles Committee Act, 1963 - Sections 2; Central Excise Law; Constitution of India - Articles 226 and 227; Central Excise Rules, 1944 - Rule 173B; Textile (Control) Order, 1986

Reported in : 1993(41)ECC285; 1993LC351(MP); 1990(50)ELT201(MP)

HDPE woven sacks are articles of plastic and are thus classifiable under Chapter 39 of the Central Excise Tariff Act, 1985. The contention of the petitioners was not accepted by the Assistant Collector, Central Excise, Division Indore (respondent No. … 28-2-1989 (Annexure P-21) on the ground that the HDPE tapes fall under Heading 39.20 of the Central Excise Tariff Act, 1985 and, therefore, the HDPE fabrics fall under Heading 39.26 and the HDPE sacks fall under Heading 39.23 sub-heading

Nahar Industrial Enterprises Ltd. and ors. Vs. Union of India (Uoi) an ...

Court : Supreme Court of India

Subject : Excise

Acts : Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3 and 54(1); Central Excises and Salt Act, 1944 - Sections 3(1) and 5A(1); Central Excise Tariff Act, 1985; Additional Excise Duty (Textile and Textile Articles) Act, 1970

Reported in : 2004(95)ECC457; 2004(170)ELT518(SC); JT2004(6)SC374; 2004(6)SCALE535; (2004)7SCC618

hereby exempts the finished products, rejects and waste or scrap specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export-oriented undertaking or a free trade … hereby exempts the finished products, rejects and waste or scrap specified in the Schedule of the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export-oriented undertaking or a free trade

Ahmedabad Electricity Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 2, 3, 6 and 37B; Customs Act - Sections 12; Customs Tariff Act - Sections 3 and 3(1); Bombay Sales Tax Act; Central Excise Rules - Rules 3, 43(1) and 174

Reported in : 2001(74)ECC296; 2001(131)ELT535(Guj)

was clarified that 'coal-ash (cinder)' is an excisable commodity classifiable under sub-heading No. 2621.00 of the Central Excise Tariff Act, 1985 and chargeable to appropriate rate of duty. According to the Board coal-ash (cinder) was specified in the Schedule … rate of duty. According to the Board coal-ash (cinder) was specified in the Schedule to the Central Excise Tariff Act, 1985 and this read with Section 2(d) of that Act rendered coal-ash (cinder) as 'excisable goods'. The Board was

Commissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3

Reported in : 2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344

carries on the business of manufacturing cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The assessee has been granted a mining lease by the Government of Rajasthan and the limestone excavated from … the CENVAT credit) of,- (i) the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said First Schedule), leviable under the Act;(ii) the duty of

State of Andhra Pradesh Vs. Feno Plast Private Limited

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5, 5(1) 6, 8 and 15; Central Sales Tax Act, 1956 - Sections 6, 8, 8(2A), 14 and 15; Kerala General Sales Tax Act, 1963 - Sections 9

Reported in : [1995]97STC316(AP)

in the Central Excises and Salt Act is now classified in headings and sub-headings under the Central Excise Tariff Act, 1985 and from there the meaning of the expression has to be ascertained. 23. It would be relevant to … 58.01, 58.02, 58.03, 58.04, 58.05, 59.01, 59.03, 59.05, 59.06 and 60.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).' 24. Now the expression 'cotton fabrics' in section 14 of the CST Act covers goods

issa Industries Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

of the notification, dated 28.08.2005, issued, in this regards, in respect of goods falling under the Central Excise Tariff Act, 1985. This is the moot question, which the present writ petition has raised.2. I have heard Dr. A.K. Saraf, … of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, all goods, falling under Central Excise Tariff Act, 1985, stand exempted from payment of excise duty if the supply of the goods is made to, amongst others,

B.P.L. Pharmaceuticals Ltd. Vs. Collector of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Drugs and Cosmetics Act, 1940 - Sections 3; Central Excise Act, 1944

Reported in : 1997(58)ECC96; 1995(77)ELT485(SC); JT1995(4)SC459; 1995(3)SCALE222; 1995Supp(3)SCC1; [1995]3SCR1235; [1997]104STC164(SC)

admitted fact that this product prior to 28.2.1986 (i.e. before the coming into force of the Central Excise Tariff Act, 1985) was classified as a drug under item 14E of the First Schedule to the Central Excise and Salt … be referred to later on while discussing the issue.6. After the coming into force of the Central Excise Tariff Act, 1985, the appellants filed a classification list dated 10.3.1986 before the Assistant Collector, Central Excise, Bulsar classifying the product

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 9, 47, 49A(1), 52A, 54, 57G, 57T, 173B, 173B(1), 173FF, 173G, 173G(1), 173G(3), 173K, 174, 174(1), 174A, 192, 196, 196(1) and 224(1); ;Central Excise Tariff Act, 1985 - Sections 11A and 14; ;Central Excises Act, 1944 - Sections 5A(1); ;Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); ;Companies Act, 1956 - Sections 233B; ;Indian Penal Code (IPC), 1860 - Sections 109, 116 and 161

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

civil appeal nos.5747-5749 of 2000 that this kimam was excisable and classifiable under sub-heading 2404.49/2404.40 of Central Excise Tariff Act, 1985. Admittedly, the existence of assessees' units in Delhi, where kimam was manufactured, was not disclosed to the department, … do, hereby exempts goods falling under heading numbers or sub-heading numbers of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said Tariff Act), specified in column (4) of the Table