Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(36)ELT508TriDel
..... of the fireclay. he has argued that since no manufacture under section 2(f) of the central excises and salt act, 1944 is involved in the production of powder, no central excise duty is leviable under item 68 of the central excise tariff on the same powder.in support of his arguments he has relied upon the following decisionsunion of ..... in the name, character or use, no process of manufacture within the meaning of section 2(f) of central excises and salt act, 1944 is involved and hence the fireclay in powder form is not dutiable under central excise tariff.5. regarding plasticity of fireclay, the learned advocate has argued that there is plasticity in the fireclay in ..... of soap stone into soap stone powder was "manufacture" within the meaning of section 2(f) of central excises and salt act, 1944 and duty was payable-on the soap stone powder under item 68 of the central excise tariff. whether grinding of fireclay lumps into fireclay powder in the present case would amount to manufacture, would .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378
..... come to this court by way of the present civil appeals.8. we quote hereinbelow rule 2(a) of the rules for interpretation of the schedule to the central excise tariff act, 1985 which reads as below:2 (a) any reference in a heading to goods shall be taken to include a reference to those goods incomplete or unfinished ..... erred in classifying them as 'compressors'. according to cegat, the said items were classifiable under specific headings by virtue of note 2(a) to section xvi of the central excise tariff act, 1985 and, therefore, the said three items could not have been classified as 'compressor'. however, on the question as to whether the assessee had transferred the ..... 2(a), part-v section xvi of hsn, part-iii section xvi of the interpretative notes 2(a) and 3(b) as also note 3 to the central excise tariff act, 1985; that from the cost statements filed by the assessee, the difference between the manufacturing cost and the declared assessable value for compressors of different sizes was clear .....
Tag this Judgment!Court : Gujarat
Reported in : 1992(59)ELT247(Guj)
..... of duty------------------------------------------------------------------------42 pilfer proof caps for packaging, all two paise eachsorts, with or without washers orother fittings of cork, rubber,polyethylene or any other material.------------------------------------------------------------------------after introduction of central excise tariff act, 1985, the relevant tariff heading 85.06 reads as under : ------------------------------------------------------------------------'heading no. sub-heading description of goods rate of dutyno.------------------------------------------------------------------------xxx xxx xxx xxx85.06 8506.00 primary cells and 35%primary ..... as such it would be covered by the aforesaid heading 85.06. for this purpose, reliance is placed on note 2(b) (c) and 5 of section xvi of the central excise tariff act, 1985. 9. in our view, the aforesaid contention is devoid of any substance. for deciding the said contention it is necessary to refer to notes 2 and 5 of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2005(98)ECC417; 2005(180)ELT145(SC); JT2005(1)SC431; (2005)2SCC733
..... to the effect that dipped tyre cord fabric was marketable. learned senior counsel further submitted that dipped tyre cord fabric was classifiable under chapter heading 59.06 of central excise tariff act, 1985, as held in falcon tyres (supra) and vikrant tyres (supra).10. mr. nariman further submitted that the burden was on the department to ..... , whether or not dipped in rubber or plastics. he further submitted that as per rule (1) of the interpretation rules appended to the schedule to the central excise tariff act, 1985, classification of the product has to be decided according to the terms of the heading. according to the learned counsel, the heading 59.02 covered ..... giving rise to these civil appeals filed by the department under section 35l(b) of the central excise act 1944 are as follows:m.r.f. ltd., goa are manufacturers of tyres excisable under chapter 40 of the schedule to the central excise. tariff act 1985. m/s mrf ltd buys grey tyre cord warp sheet (hereinafter referred to as the .....
Tag this Judgment!Court : Chennai
Reported in : 1991(56)ELT310(Mad)
..... article is not 'goods' known to the market. marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to central excise tariff act, 1985.' 8. in collector of central excise v. ambalal sarabhai enterprises : [1990]185itr87(sc) , the supreme court observed as follows :- 'for articles to be goods, these must ..... wet chlorine into dry chlorine on the basis of arithmetic formula goes to prove the inherent difficulty in holding the goods as excisable. 5. the second respondent says that after the central excise tariff act, 1985 sub-heading 2801.10 is as follows :- '2801.10 - chlorine (including liquefied or solidified gas)' the aspect ..... of hydro chloric acid, otherwise called wet chlorine, is goods within the meaning of section 3 of central excises and salt act, 1944 and whether it is classifiable under sub-heading 2801.10 of the central excise tariff act, 1985. the subsidiary question is whether in that form, it is marketable even though the petitioner does .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC479Tri(Delhi)
..... if the said article is not 'goods' known to the market. marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to central excise tariff act, 1985." thereafter in paragraph 11, the court held that it was the duty of the revenue to adduce evidence or proof that the articles in question were goods.12.3 ..... levied and collected in such manner as may be prescribed, duties of excise, on all excisable goods other than salt which are produced or 'manufactured' in india. 'excisable goods' under section 2(d) of the act means goods specified in the schedule to the central excise tariff act, 1985 as being subject to a duty of excise and includes salt. therefore, it is necessary, in a case like this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(12)LC452Tri(Mum.)bai
..... rs. 10,83,161.45 on the ground that the steel produce manufactured by them were not dutiable under t.i. no. 26aa of the central excise tariff.however, the period to which the claims related was from 2.3.66 to 30.12.77. since these claims were received after the expiry of ..... in width, manufactured by the appellants from fresh unused re-rollable duty-paid scrap were classified by the central excise authorities under tariff item 26aa(iii) of the first schedule to the central excise and salt act. and the appellants were paying central excise duty accordingly. sometime in november, 1979 by reason of the trade notices issued by the baroda, ..... bangalore, cochin collectorates, the appellants came to know that their products were classifiable under tariff them no. 26aa(ia). therefore, they .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1004DTri(Delhi)
..... the main points put forth in the revision application (appeal) are :- (a) under the 1972 budget, a new item viz. 18-e was inserted in the central excise tariff with effect from 17-3-1972 to cover "yarn, all sorts, not elsewhere specified...". yarn containing 50% polyester and 50% cotton being manufactured by the appellants became ..... unless duty is paid on them, even though such goods may have been manufactured when there was no excise duty on them.it was further held that the combined effect of section 3 of the central excises & salt act and rules 7, 8, 9 and 9a of the central excise rules is that ..... is no warrant in the central excise act or the rules to spell out a construction that it is only the stage of manufacture or production of goods which attracts duty. therefore, if on the date when the goods are removed from the place of manufacture, they are specified in the central excise tariff schedule, they cannot be removed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC247Tri(Delhi)
..... contention of the assessee and held that the product manufactured was strips classifiable under tariff item 25 (12)(1) of the central excise tariff. accordingly, classification list effective from 1st august, 1983 filed by the respondent was approved under tariff item 25(12)(1) of the 1st schedule to the central excises & salt act, 1944. being aggrieved from the aforesaid order the assessee has filed an appeal before ..... the collector of central excise (appeals), new delhi who vide his order-in-appeal no. 31 to .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(10)ELT253(Bom)
..... to manufacture of paper within the meaning of section 2(f) of the central excises and salt act, 1944 and, therefore, no levy of excise duty is attracted under sub-item (2) of tariff item no. 17 as mentioned in the first schedule of the central excise tariff, as the excise duty was already paid on the writing and printing paper before the petitioners ..... in the first schedule...." the rule making power has been conferred on the central government by section 37 of the act and the central government may make rules to carry into effect the purposes of this act. under item no. 17 of the first schedule of the central excise tariff, "paper, of all sorts in or in relation to the manufacture of ..... is necessary to refer to a few relevant notifications to show that paper was included in the central excise tariff at rule 21 by virtue of the provisions of the finance act, 1955, act xv of 1955 with effect from 1st march, 1955 for the first time. however, by virtue of notification no. 118/60 dated 24/9/1960 .....
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