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Indian Sugar and General Industry Export Import Corporation Ltd. Vs. C ...

Court : Chennai

Reported in : [2002]127STC339(Mad)

..... several of the items in section 14 of the central sales tax act were amended by the central act 26 of 1988 with effect from may 13, 1988, deleting the reference to the central excise act and in its place referring to the headings or sub-headings in the relevant chapters of the central excise tariff act. ..... after the amendment in the year 1988, for ascertaining the scope of the entries mentioned in section 14 of the central sales tax act, reference must be made to the central excise tariff act, wherever that act is referred to in those entries. ..... it is evident that by using the word 'covered under', parliament did not intend that the goods declared by it to be declared goods, which are also goods which had been referred to in the several chapters under the central excise tariff act, should be subject to the levy of central excise, which would only happen if those goods are manufactured in india. ..... the use of the words 'covered under', after the amendment in the year 1988 did not bring about any fundamental change in adding a requirement for the declared goods in the description of which certain headings or sub-headings of the central excise tariff act are referred, that the goods be manufactured in india and be subject to the levy of central excise. ..... the amendment to that schedule made by the amending act, 1988, merely incorporated into the description of goods under section 14, the descriptions given in the relevant headings and subheadings of the central excise tariff act.20. .....

Hindalco Industries Limited Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(86)ELT571TriDel

..... change with which we are concerned, it reads as follows :- (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 schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, and the word 'manufacture' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture ..... powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government, hereby exempts goods falling within chapter 26 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 said schedule".18. ..... in india and a duty on salt manufactured in, or imported by land into, any part of india as, and at the rates, set forth in the schedule to the central excise tariff act, 1985".the words 'set forth' in the schedule to the central excise tariff act, 1985 are significant and refer to not merely the rates but also the items with reference to which the duty is required to be charged and which are therefore, mentioned ..... above aspects in mind while attempting to apply the tribunal's orders or courts' judgments passed with reference to pre-amendment act or the older schedule.16. ..... i observe that the amendment of the central excises act and the introduction of new tariff has made a substantial difference in many ..... amended, .....

Hind Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : 1988(15)ECC238; 1987(12)LC1028(MP); 1985(19)ELT35(MP)

..... in the said classification list they claimed that their product would be dutiable under tariff item 18(iii)(i) of the central excise tariff as the product manufactured by them was a blend of cellulosic fibre and non- ..... the conclusion arrived at is totally unreasonable, the decision is based on patent misconstruction of the entry when the findings of the department as to whether the particular goods are covered by particular item in the excise tariff, are patently erroneous, that the decision is arrived at on the basis of irrelevant facts or irrelevant construction, that the decision is a result of ignoring relevant facts or relevant material though available on ..... 111, 18a, 18b, 18c, 18d, 18e, 18f-i and 18f-ii, which, read with the relevant notification, if any, for the time being in force issued under the central excise rules, 1944, involves the highest amount of duty, shall be deemed to be predominant in such yarn and accordingly such yarn shall be deemed to fall under the applicable, ..... introduced by the amending act 25 of 1978 ..... -where two or more of the following fibres, that is to say,(a) man-made fibre of cellulosic origin;(b) cotton;(c) wool or acrylic fibre, or both;(d) silk (including bimlipatam) jute or mesta fibre);(e) jute (including bimlipatam);(f) man-made fibre of noneellulosic (jute or mesta origin, other than arcylic fibre; (fibre);(g) flax;(h) ramie;in any ..... section 3, which is included in chapter ii of the said act, relate to levy and collection of duty, under the .....

M/s Trimurthi Fragrances (p) Ltd. Through Its Director Shri Pradeep Ku ...

Court : Supreme Court of India

..... part - i in the first schedule to the central excise tariff act, - (1) in chapter 21, for note3 the following note shall be substituted, namely:3. ..... the relevant central enactments are the central sales tax act, 1956 (hereafter cst act ), the central excise tariff act, 1985 (hereafter cet act ), and the additional duties of excise (goods of special importance) act, 1957 (hereafter ade act ). ..... 2404.41, 2404.50 and 2404.60 of the schedule to the central excise tariff act, 1985 (5 of 1986).5. ..... 3 (ix) tobacco, as defined in item no.4 of the first schedule to the central excises and sale act, 1944 (1 of 1944) entry 4 of the cet act, which defines 'tobacco , reads as follows: 4. ..... exempts articles from levy (the latter being listed separately, in a notification, or a schedule to the enactment itself), the inclusion, or insertion into the list or schedule of articles that can be taxed (like section 4 of the dst30act) without amending the subsisting notification that excludes levy (as under section 7 dst) would the levy fail?.54. ..... form whether cured and uncured and whether manufactured or not, including the leaf, stalk and stems of the tobacco plant and all 17 ca no.10374-10379/2014, against impugned judgments dated 12.03.2014 in str no.1281-82/2004, and 11.04.2014 in str no.789-792/2004 (allahabad hc). ..... ca no.8485/2011, against impugned judgment dated 05.11.2004 in wp (c) no.11251/2004 (dhc). ..... 19 ca no.289/2023, against impugned judgment dated 08.11.2017 in ttr no.1830/2004 (allahabad hc). .....

impact Containers Pvt. Ltd. Vs. Asstt. Collector of C. Ex., Bombay

Court : Mumbai

Reported in : 1996(85)ELT213(Bom)

..... the petitioners that as per the flow chart, all inputs and final products fall under chapter 76 or chapter 83 of the central excise tariff act, 1985 and are clearly eligible inputs and final products under rule 57a read with notification ..... no dispute before us that all inputs and final products fall under chapter 76 or 83 of the central excise tariff act, 1985 and are clearly eligible inputs and final products under rule 57a ..... show that each of the inputs and final product in the process of manufacture would fall either under chapter 76 or chapter 83 of the central excise tariff act, 1985. ..... - (i) be used in, or in relation to, the manufacture of final products for which such inputs have been brought into the factory; or (ii) shall be removed, after intimating the assistant collector of central excise having jurisdiction over factory and obtaining a dated acknowledgement of the same, from the factory for home consumption or for export under bond, as if such inputs have been manufactured in the said factory. ..... under sub-rule (2) of rule 57f it is provided that - 'notwithstanding anything contained in sub-rule (1), a manufacturer may, with the permission of the collector of central excise and subject to such terms and conditions and limitations as he may impose, remove the inputs as such, or after, the inputs have been partially processed during the course of manufacture of ..... of rule 57f(2) has been reduced by the legislature by an amendment which came into force on 2nd november, 1993. .....

Indian Sugar and General Industry Vs. Commercial Tax Officer and anr.

Court : Sales Tax Tribunal STT Tamil Nadu

..... consequently, section 14(viii) of the central sales tax act was amended to be in tune with the central excise tariff act, 1985.the parliament choose only certain sub-headings of sugar for being declared as goods of special importance in inter-state trade and commerce. ..... thereafter, the parliament introduced a separate enactment called central excise tariff act, 1985 in the place of the schedule to the central excises and salt act, 1944. ..... in the background of the above legislative exercise in respect of the commodity sugar, the argument of the petitioner is that the declaration by the parliament under section 14(viii) of the central sales tax act, 1956 stating that sugar covered under sub-headings 1701.20, 1701.31, 1701.39 and 1702.11 of the schedule to the central excise tariff act, 1985 prevents and disables the state legislature to tax sugar as a commodity subject to section 15 of the said act. ..... entry 4 of the third schedule to the tamil nadu general sales tax act exempted the following goods : "cotton fabrics, woollen fabrics and rayon or artificial silk fabrics, as defined in items 19, 21 and 22 respectively of the first schedule to the central excises and salt act, 1944 (central act 1 of 1944)." 11. ..... for instance even the various clauses in the chapter 17 of the customs tariff act indicate the fulfilment of certain specifications. ..... in the new enactment various kinds of sugar were incorporated under various headings and sub-headings in chapter xvii. .....

Universal Fused Quartz and Allied Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)(14)ELT2431TriDel

..... he stated that on 1-3-79 item 23-a of the central excise tariff was amended by the finance bill and from that date onwards the appellants' products were covered by the said item in view of the fact that chapter 70 of the cccn which related to glass and glassware covered fused ..... the circumstances, the demand for duty made under item 23-a of the central excise tariff in respect of articles of fused quartz cannot stand and is set ..... been made by the collector under item 23-a of the central excise tariff which relates to glass and glassware. ..... corresponding extension clause or deeming fiction included in item 23-a of the central excise tariff. ..... under dispute ;in this case is the demand for central excise duty on fused quartz articles manufactured and cleared by the appellants during the period from 11-12-1976 ..... that all that the finance bill, 1979 did in relation to item 23-a of the tariff was to add the word "glass" in sub-item (4) thereof, that assuming that fused quartz was glass, the goods involved in the present case were articles of fused quartz and not fused quartz itself and that in respect of articles of glass or glassware the amendment made by 1979 budget had no significance inasmuch as glassware was covered by item 23-a ..... in chapter 70 of the customs tariff act, 1975 which is largely based on cccn and which also relates to glass and glassware, there is a similar note 3 which says that for the purposes of the customs import tariff, "glass" is to be taken to extend to fused quartz .....

G.S.Marketing Company Vs. Archana Arora and ors

Court : Delhi

..... on a perusal of the same, it is clear as crystal the central government in supersession of the notification of the government of india, ministry of finance, department of revenue no.19/2005- customs dated 1.3.2005 directed that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like ..... 117(e), dated the 1st march, 2005], hereby directs that all goods specified under the chapter, heading, sub-hearing or tariff item of the first schedule to the said act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in india, when imported into india, shall be liable ..... the submission of the appellant is well-founded that the government was satisfied about the policy which was in vogue not to impose excise duty on parts of power driven pumps used in the factory promises for manufacture of power driven pumps and to clarify the position, the subsequent ..... apex court had opined in the factual matrix therein that a particular expression, namely, similar laminated wood in heading no.44.08 expressly includes black boards of all kinds so that the amendment in chapter note 5 as introduced w.e.f. ..... their lordships opined that the amendments were obviously made to put an end to the dispute raised by the manufacturers .....

Ramdev Agencies Vs. Additional Assistant Commissioner of Commercial Ta ...

Court : Karnataka

Reported in : (2007)6VST644(Karn)

..... to begin with, what requires to be noticed is, clause 1 of the notes appended to the additional duties of excise (goods of special importance) act, 1957 ('the act', for short), which makes a reference to the provisions of the central excise tariff act, 1985, for understanding the meaning of the expression 'heading', 'sub-heading' and 'chapter' in the schedule.13. ..... [1980] 46 stc 512 (ker), but even that decision would not come to the aid of the appellant, since the view expressed by the court was based on the interpretation of item 19 of the first schedule to the central excise act and the principle enunciated therein cannot be applied in view of the language employed in the amended entry 8-a of the fifth schedule to the act with effect from april 1, 1992.29. ..... 4 of 1992, the legislature has amended entry 8-a of the fifth schedule to the act, by inserting the expression 'as described from time to time in column (2) of the first schedule to the additional duties of excise (goods of special importance) act, 1957', immediately after the words 'cloths in lengths' ..... that word has only one meaning, namely, a woven fabric, and that is the meaning, which it bears in ordinary parlance.when yarn, whether cotton, silk woollen, rayon, nylon or of any other description or made out of any other material is woven into a fabric, what comes into being is a 'textile' and it is known as such ..... under the said amendment, the word 'silk' was deleted from the general expression 'all varieties of textiles'.9 .....

Varalakshmi Enterprises and anr. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : [1998]111STC800(Kar)

..... the proposed amendment seeks to substitute the tariff descriptions with the corresponding proposed descriptions in the schedule to the central excise tariff act, 1985 and restructure the duty rates in respect of unmanufactured tobacco, cigars and cheroots, fabrics of silk, wool, cotton and man-made fibres, special woven fabrics, tufted textile fabrics, lace and embroidery, impregnated, coated, covered or laminated textile fabrics, knitted ..... the basis of the above amendment of the additional duties of excise (goods of special importance) act, the provisions of the central excise tariff act, 1985 have been made ..... the following questions have been raised before me :(1) that the narrow woven fabrics (labels) falling under heading 56.06 of the central excise tariff and being the goods falling under first schedule to the additional duties of excise (goods of special importance) act, 1957 they are exempted from levy of sales tax as they are goods falling under entry 8a of the fifth schedule ..... (2) that entry 58.07 of the central excise tariff act which has been excluded from the purview of entry 58.06 has not taken out the labels as they are neither similar articles or labels or badges nor ..... :'in this schedule, 'heading', 'sub-heading' and 'chapter' means respectively a heading, sub-heading and chapter in the schedule to the central excise tariff act, 1985, the section and chapter notes and the general explanatory notes of the said schedule shall, so far as may be, apply to the .....