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Gujarat State Fertilizers Vs. Coll. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(81)ELT311TriDel

..... by sub-rule (1) of rule 8 of the central excise rules, 1944 read with sub-section (3) of section 3 of the mineral oil (additional duties of excise and customs) act, 1958 (27 of 1958), the central government hereby exempts the excisable goods falling under chapter 27 of the schedule to the central excise tariff act, 1985 (5 of 1986), produced in any premises (other than the premises wherein refining of crude petroleum or shale or blending of non-duty paid petroleum products is carried on) declared under sub-rule (2) of rule 140 of the central excise rules, 1944, to be a refinery, and ..... - (a) utilised in the refinery in which the said excisable goods ..... .45 per kl at 15c in the case of furnace oil and other petroleum products.as per the terms of the above notification, the central government exempts the excisable goods falling under chapter 27 of the schedule to the central excise tariff act, 1985 produced in any premises which has been declared as a refinery. .....

Tata Ssl Ltd., a Company Incorporated Under the Companies Act, 1956 an ...

Court : Mumbai

Reported in : 2006(4)BomCR722; 2006(204)ELT225(Bom)

..... excisable goods extent ofrebate ofduty---------------------------------all excisable goods falling under wholethe schedule to the central excisetariff act, 1985 (5 of 1986),except the following goods--(a) mineral oil products falling under chapter 27 of the schedule to the central excise tariff act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run; (b) goods exported as ships stores for consumption on board a vessel bound for ..... factory of manufacture or warehouse, as mentioned in the relevant export documents together with the proof of due exportation within the time limit specified in section 11b of the central excises and salt act, 1944 (1 of 1944);(v) the market price of the excisable goods at the time of exportation is, in the opinion of the collector of central excise not less than the amount of rebate of duty claimed;(vi) the amount of rebate of duty admissible is not less than five hundred rupees; (vii ..... the exporter undertakes to refund any rebate of duty erroneously paid, to the collector of central excise sanctioning such rebate in accordance with provisions of section 11a of the central excises and salt act, 1944 (1 of 1944); (viii) if the excisable goods are not exported or the proof of export thereof is not furnished to the satisfaction of the collector of central excise or, as the case may be, the maritime collector of central excise in the manner and within the prescribed time limit, the said officer on an application being .....

Universal Chemical (India) Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)LC235Tri(Delhi)

..... on that premises a show cause notice issued to the appellant demanding duty for the period 1-10-1986 to 31-3-1991 under the proviso to section 11a(1) of the central excises and salt act, 1944 on the ground that they had suppressed the fact that the product is not naturally occurring barium sulphate (barytes) and wrongly claimed exemption under the said notification by classifying the product under chapter 32 of the schedule to the central excise tariff act, 1985. ..... the tribunal after a detailed discussion and after examining the entire evidence on record including technical literature held that precipitated silica is silica and it is a mineral; it is used as filler and extender and hence it satisfies all the conditions required for getting exemption under the said notification. ..... it further held that from scientific literature it is seen that the term "mineral" is an imprecise term and that it comprehends even minerals, synthesized to achieve higher purity than that found in natural products. ..... derivation: (a) by treating a solution of a barium salt with sodium sulf ate (salt cake), (b) by-product in manufacture of hydrogen peroxide, (c) occurs in nature as the mineral barite. ..... it is synthesized product of silica sand (sioa) but the chemical formula for both natural mineral silica and precipitated silica is the same, namely sioa ..... .it was stated by them that the said notification grants exemption to the minerals, employed either as extender, suspending agents, or fillers or as diluents. .....

Commissioner of Central Excise, Ahmedabad Vs. Solid and Correct Engine ...

Court : Supreme Court of India

Reported in : 2010(175)LC8(SC),2010(3)LC1635(SC)

..... section 3 of the central excise act, 1944, inter alia, sanctions what was during the relevant period called `central excise duty' on all 'excisable goods' produced or manufactured in india at the rates set forth in first schedule to the central excise tariff act, 1985. ..... entry 8474 in the first schedule to the central excise and tariff act, 1985 stipulates the rate at which excise was payable on machinery of the kind enumerated in that entry which reads:machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming ..... the term 'excisable goods' appearing in section 3 has been defined under section 2(d) of the said central excise act which reads as under:2(d): 'excisable goods' means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 as being subject to a duty of excise and includes salt.explanation: for the purposes of this clause, 'goods' includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.11. .....

indo Rama Synthetics (India) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(190)ELT431Tri(Mum.)bai

..... 3, dated 23-3-1987 clarified this issue in para 3 of the said circular as follows :- "it is accordingly clarified that the mineral oil sludge, which accumulates at the bottom of tanks for the storage of petroleum products, would fall outside the scope of the schedule to the central excise tariff act, 1985 being not a manufactured product. ..... the appellants are engaged in the manufacture of polyester chips, polyester staple fibres, polyester filament yarns and spun (blended) yarns falling under chapters 39, 54 and 55 of the central excise [tariff] act, 1985.3. ..... this is an appeal against an order dated 12-12-2003 passed by the commissioner of central excise & customs, nagpur, filed by the appellants.2. ..... therefore, apparently, demand of duty should be confirmed, after ascertaining the correct classification under the tariff act as applicable. ..... 10,00,000/- under rule 173q of the said rules, read with rule 25 of the central excise rules, 2002 was imposed along with interest under section 11ab of the said act.4. ..... (a) the issue involved in this appeal is that whether the mineral oil sludge is excisable? ..... 82,68,059/- under section 11ac of the said act and rs. ..... 17,95,160/- against clearance of furnace oil/mineral oil sludge.------------------------------------------------------------------------rs. ..... (c) the waste/scrap of capital goods has to be cleared on payment of appropriate duty as per classification of such waste/scrap in the tariff on depreciated value.5. ..... wire in the tariff.4. .....

Commissioner of Income Tax Vs. Sesa Goa Ltd.

Court : Supreme Court of India

Reported in : (2004)192CTR(SC)577

..... union of india : 1973ecr23(sc) , and on chapter note ii of chapter 26 of the central excise tariff act, 1985.7. ..... the bombay high court was answered in favour of the assessee :'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the assessee is entitled to deduction of investment allowance under section 32a of the it act, 1961, in respect of machinery used in mining activity ignoring the fact that the assessee is engaged in extraction and processing of iron ore, not amounting to manufacture ..... however, it came to the conclusion that extraction of iron ore and the various processes would involve 'production' within the meaning of section 32a(2)(b)(iii) of the it act, 1961 (for short, 'the act'), entitling the assessee to investment allowance under the said provision.6. ..... from the wide definition of the word 'production', it has to follow that mining activity for the purpose of production of mineral ores would come within the ambit of the word 'production' since ore is 'a thing', which is the result of human activity or effort. ..... reliance has also been placed upon the decision of this court in minerals and metals trading corporation of india ltd. v. ..... there is no dispute that the plant in respect of which the assessee claimed deduction was owned by it and was installed after 31st march, 1976, in the assessee's industrial undertaking for excavating, mining and processing mineral ore. ..... mineral ore is not excluded by the eleventh schedule. .....

Cit Vs. Sesa Goa Ltd.

Court : Supreme Court of India

Reported in : [2004]271ITR331(SC)

..... union of india : 1973ecr23(sc) and on chapter note ii of chapter 26 of the central excise tariff act, 1985.5. ..... was answered in favour of the assessee :'whether, on the facts and in the circumstances of the case, the income tax appellate tribunal was justified in holding that the assessee is entitled to deduction of investment allowance under section 32a of the income tax act, 1961, in respect of machinery used in mining activity ignoring the fact that the assessee is engaged in extraction and processing of iron ore, not amounting to manufacture ..... however, it came to the conclusion that extraction of iron ore and the various processes would involve 'production' within the meaning of section 32a(2)(b)(iii) of the income tax act, 1961 (hereinafter referred to as, 'the act'), entitling the assessee to investment allowance under the said provision.4. ..... from the wide definition of the word 'production', it has to follow that mining activity for the purpose of production of mineral ores would come within the armpit of the word 'production' since ore is 'a thing', which is the result of human activity or effort ..... has also been placed upon the decision of this court in minerals and metals trading corporation of india ltd. v. ..... is no dispute that the plant in respect of which the assessee claimed deduction was owned by it and was installed after 31-3-1976, in the assessees industrial undertaking for excavating, mining and processing mineral ore. ..... mineral ore is not excluded by the eleventh .....

M/S Star Industries Vs. Commissioner of Customs(Imports) Raigad

Court : Supreme Court of India

..... term as under: manufacture includes any process,- (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture; or (iii) which, in relation to the goods specified in the third schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on ..... to note 2 of chapter 26 and held that said note also supported the view taken by the tribunal by pointing out that as per note 2, 'ores' means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury of the metals, inter alia, of section xiv to xv and discussed the implication of this note in the following words: the use of the imported goods is for recovery of metal. ..... purposes of headings 2601 to 2617, the term ores means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of section xiv or xv, even if they are intended for non- ..... doubt, as per chapter note 2, 'ores' means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of section xiv or xv, even if they are intended for non .....

Vikram Ispat Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... such process are as crushing, sorting sieving washing magnetic separation and other process which are recognised in international/national trade and ore as are mentioned in notes to chapter 26 central tariff & central excise tariff act 1985. ..... the text of the said notf.that is exempts all excisable goods specified in the schedule to the ceta, 1985 and produced or manufactured in a 100% eou or a free trade zone and allowed to be sold in india from so much of duty of exicse leviable the ear under section 3 of central excise and salt act, 1944 as is the excess of the amount calculated at the rate of 50% of each of the duties of customs, which would be leviable under section 14 of customs act, 1962(52 of 1962) read with any other notifi. ..... other metallurgical factory or to any other person shall be declared unless the contrary is proved to have been used by such owner for his own metallurgical factory this act 55 of 1976 also does not define "iron ore" or a metallurgical factory," however vide section 6, thereof it empowers the central government to exempt 'a metallurgical factory' or a class of 'metallurgical factories' for the reasons therein b) ores as mined & brought out of mother earth are normally of accepted merchantable quality, only ..... c) no material is produced before us to indicate that pelletisation of mineral iron ore would rule it out from 26.01,or it being not a product of a metallurgical factory' or manufactured there. .....

India Cine Agencies Vs. Commissioner of Income Tax, Madras

Court : Supreme Court of India

Reported in : 2008(233)ELT8(SC); [2009]308ITR98(SC); JT2008(12)SC666

..... `manufacture' includes any process-(i) incidental or ancillary to the completion of a manufactured product; and(ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, or, and the word `manufacturer' shall be constructed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods but also any person who engages in their production or manufacturer on his own account. ..... commissioner of central excise, chennai : 2004(174)elt7(sc) in the background of central excise act, 1944 (in short the `excise act') and central excise rules, 1944 (in short the `excise rules') and central excise tariff act, 1985 (in short the `tariff act'). ..... (central excise act (1 of 1944) section 2(f))12. ..... collector of central excise, ahmedabad : 1995ecr1(sc) . 11. ..... from the wide definition of the word 'production', it has to follow that mining activity for the purpose of production of mineral ores would come within the ambit of the word 'production' since ore is 'a thing', which is the result of human activity or effort. ..... observed as under:there is no dispute that the plant in respect of which the assessee claimed deduction was owned by it and was installed after march 31, 1976, in the assessee's industrial undertaking for excavating, mining and processing mineral ore. ..... mineral ore is not excluded by the eleventh schedule. .....