Court : Supreme Court of India
Reported in : 2005(99)ECC167; 2005(181)ELT367(SC); JT2005(3)SC13; (2005)3SCC30
..... 'section 5a(4) of the act reads as under:'every notification issued under sub-rule (1), and every order made under sub-rule (2) of rule 8 of the central excise rules 1944, and in force immediately before the commencement of the customs and central excise laws (amendment) act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this ..... 354(e) - in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts blended or compounded lubricating oils and greases, that is to say lubricating oils and greases obtained by straight blending of mineral oils or by blending or compounding of mineral oils with any other ingredients, from the whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944).explanation - the expression 'mineral oil' has the ..... in between the tariff act was introduced which introduced a new tariff in chapter 27 w.e.f. ..... : 2004(174)elt289(sc), this court held as follows:'it is settled law that to avail the benefit of a notification a party must comply with all the conditions of the notification. .....
Tag this Judgment!Court : Mumbai
..... by the central excise tariff (amendment) act 2004 ('2004 act'), the six digit entries in the schedule to the 1985 act were rearranged into eight digit entries so as to update the entries in the central excise tariff with the entries in the schedule to the customs tariff act, 1975. ..... the fact that fresh mushrooms classified in the general category under heading 07.02 of the central excise tariff prior to the 2004 amendment have been classified specifically under entry 07095100 in chapter 7 of the central excise tariff after the 2004 amendment, it cannot be inferred that fresh mushrooms became excisable for the first time after the 2004 amendment to the 1985 act. ..... moreover, the argument of the revenue that by the 2004 amendment to the 1985 act, fresh mushrooms were made excisable for the first time with effect from 28th february 2005 is also unsustainable, because, the said amendment was brought about with a view to convert the existing six digit entries in the schedule to the 1985 act to eight digit entries on par with the entries in the schedule to the customs tariff act and not with a view to bring in new goods within .....
Tag this Judgment!Court : Supreme Court of India
..... . 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 changes in note 2 to chapter 33 and introduction of note 2 to section vi inviting reclassification of the impugned goods ..... . the salient feature of the bill, inter alia, expands the six digit classification into eight digit classification and such expansion has been made in the first schedule and the second schedule to the said central excise tariff act, to cover a wider range of specific commodities under enlarged tariff items so as to accommodate domestic concerns ..... . this being the expressly acknowledged basis of the structure of central excise tariff in the act and the tariff classification made therein, in case of any doubt the hsn is a safe guide for ascertaining the true meaning of any expression used in the act ..... . however, the changes brought about/deletions made by the amendment would hardly be significant inasmuch 28 as chapter note 3 of chapter 33 (post amendment) introduced by the amendment act in place of the erstwhile chapter no.2 is identical with chapter 3 note of chapter 33 in harmonised system of nomenclature (hsn) which must guide and illuminate the correct process of interpretation and understanding .....
Tag this Judgment!Court : Supreme Court of India
..... . 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 changes in note 2 to chapter 33 and introduction of note 2 to section vi inviting reclassification of the impugned goods ..... . the salient feature of the bill, inter alia, expands the six digit classification into eight digit classification and such expansion has been made in the first schedule and the second schedule to the said central excise tariff act, to cover a wider range of specific commodities under enlarged tariff items so as to accommodate domestic concerns ..... . this being the expressly acknowledged basis of the structure of central excise tariff in the act and the tariff classification made therein, in case of any doubt the hsn is a safe guide for ascertaining the true meaning of any expression used in the act ..... . however, the changes brought about/deletions made by the amendment would hardly be significant inasmuch 28 as chapter note 3 of chapter 33 (post amendment) introduced by the amendment act in place of the erstwhile chapter no.2 is identical with chapter 3 note of chapter 33 in harmonised system of nomenclature (hsn) which must guide and illuminate the correct process of interpretation and understanding .....
Tag this Judgment!Court : Delhi
..... itself, may not, however, serve to except electrical energy/electricity from the ambit of the expression excisable goods , in view of the following additional note to the general rule of interpretation of the schedule, in respect of the central excise tariff (amendment) act, 2004, whereby electrical energy was introduced in chapter 27 of the tariff: (c) tariff item means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise or eight-digit number with blank in the column of the rate of duty ..... . reliance has also been placed, in the counter-affidavit though no reference, to the said decisions, was made during the course of arguments on the judgments of the supreme court in collector of central excise v ..... "value" for the purpose of sub- rules same meaning assigned to it under section 67 of the finance act, 1994 read with rules made thereunder or, as the case may be, the value determined under section 4 or 4a of the central excise act, 1944 read with rules made thereunder. ..... the duty of excise (4) no cenvat credit shall be allowed on capital goods which are used exclusively in the manufacture of exempted goods or in providing exempted services, other than the final products which are exempt from the whole of thereon under any notification where exemption is granted based upon the value or quantity of clearances made in a financial year. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2003(90)ECC745; 2003LC769(SC); 2003(158)ELT545(SC); JT2003(10)SC282; 2003(10)SCALE37; (2004)1SCC597
..... this is so stated, because, all the goods specified in the said first schedule were also subjected to duties of excise at the rates set forth in the schedule to the central excise tariff of 1985, under section 3 of central excise act, 1944, which provision also lays down that such duties of excise shall be 'levied and collected' in such manner as may be prescribed.'15. ..... if power to impose penalty for violation of the obligation to pay additional duty of excise is excluded in respect of the goods enumerated in the fist schedule of the additional duties act, then these taxation provisions would be reduced to a donation drive in respect of these taxation provisions would be reduced to a donation drive in respect of these very items for which duty of excise is also imposed under the central excise act, 1944 and the rules made thereunder and violation of which would entail both confiscation and ..... the parliament by reason of the amending act 32 of 1994 consciously brought in the expression offences and penalties' in sub-section (3) of section 3 of the act. ..... the respondents herein carry on business of manufacture of man made fabrics. ..... indeed, chapter 8 of that act is itself headed as 'offences and penalties'.'12. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164
..... sub-rule (1), any alteration becomes necessary in respect of any goods because of -(a) the assessee commencing production, manufacture or warehousing of goods not mentioned in that declaration, or(b) the assessee intending to remove from his factory any non-excisable goods not mentioned in that declaration, or(c) a change in the rate of rates of duty in respect of the goods mentioned in that declaration or, by reason of any amendment to the schedule to the central excise tariff act, 1985 (5 of 1986), a change in the chapter, heading no. ..... nature, by an order in writing, require an assessee or class of assessees manufacturing or warehousing goods to which provisions of chapter vii-a have been made applicable, to determine the duty and debit the account-current in such manner as may be specified by him in such order; provided further that where any assessee manufactures or warehouses excisable goods falling under two or more chapters of the schedule to the central excise tariff act, 1985 (5 of 1986), he may opt to maintain a single account current for payment of duty due on all ..... fabrics of man-made fibres andfilament yarn, whether processedor not. ..... commissioner of central excise, pune reported in : 2004(171)elt296(sc), in which one of the contentions raised on behalf of the assessee was that when the items were exempt from duty, there was consequential exemption from licensing control. ..... ginni filaments ltd. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1
..... . the deputy commissioner of central excise held the goods classifiable under heading 7902 of the central excise tariff act, 1985 and confirmed the payment ..... senior counsel, appearing on behalf of the appellant submitted that sub-heading 7902.00 of the central excise tariff includes waste and scrap of zinc and waste and scrap of zinc include dross and ..... the central excise tariff act ..... the central excise tariff ..... m/s national steel industries limited now known as m/s national steel and agro industries limited filed declaration classifying the zinc dross under heading 7902.00 of the schedule to the central excise tariff act, 1985 ..... . vellapally, learned senior counsel for the respondent, submitted that zinc dross and flux skimming were waste products in the process of galvanization of steel sheets and are not goods under the central excise act, 1944 and that the process of galvanization merely involves the steel sheets through a batch of molten zinc whereby the said sheets acquire a coat of zinc on the surface resulting in galvanization ..... chapter note was subsequently ..... similarly, slotted angles and channels made of steel which can be used as part of steel furniture, are expressly excluded from tariff item 40 which covers ..... show cause notice, the assessee made a written defence denying all the allegations of contravention of various central excise rules and stated that flux skimming is a material held as non-excisable by the cegat ..... appears to us that the observation made in this authority are 'per .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(164)LC101(SC); 2009(237)ELT225(SC); JT2009(6)SC29; 2009(5)SCALE396; (2009)12SCC419; 2009(3)LC1456(SC); (2009)12VatReporter39:2009AIRSCW3788
..... while baidyanath contends that the product dml is a medicament under chapter sub- heading 3003.31 of the central excise tariff act, 1985, the stand of the department is that the said product is a cosmetic/toiletry preparation/tooth powder classifiable under chapter heading 33.06.2. ..... be it noticed here that during the pendency of the appeals before this court, central excise tariff act, 1985 (for short, `new tariff act' ) was enacted which replaced the schedule to the act, 1944. ..... the assessee approached the board by way of representation putting forth the plea that after the introduction of new tariff act and the amendments made in 1996, there is a specific definition of ayurvedic medicine and hence classification of its product dml should be done on the basis of that definition alone and not the common trade parlance test. ..... observed in para 86 of the judgment as under:so certificates and affidavits given by the vaidyas do not advance the case of shri baidyanath ayurved bhawan limited in the absence of any evidence on record to show and prove that the common man who uses this dam manjan daily to clean his teeth considers this dant manjan as a medicine and not a toilet requisite.it is this line of reasoning with which we are in agreement ..... . commissioner of central excise, lucknow : 2004 (174) elt 14 sc.20. mr. k ..... . richardson hindustan : (2004) 9 scc 156 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(230)ELT7(SC); JT2008(10)SC1; 2008(12)SCALE270; 2008AIRSCW6235; 2008(6)Supreme558
..... reasons given by the authorities below for holding that selsun would fall under chapter 33 was that having regard to the composition the product will come within the purview of note 2 to chapter 33 of the schedule to central excise tariff act, 1985 is without substance. ..... ishaan research lab private limited (hereinafter referred to as 'irlp') are covered under the central excise tariff sub-heading 3003.30 and not under chapter 33 of central excise tariff and thus the said products would invite the duty as 'ayurvedic medicines' at the rate of 10% advalorem and not at the rate of 40% advalorem as claimed by ..... commissioner of central excise, noida 2004 (173) ..... of 2004 [cc 8996/04] was filed in this court in the case of commissioner of central excise, noida ..... commissioner of central excise, noida : 2004(173)elt337(all) , it was held that the extended period of limitation ..... commissioner of central excise, lucknow 2004 (174) ..... we have further pointed out that thereafter firstly the entry was amended and in series of decisions this court has held that merely because the product could be put to cosmetic use that would not by itself make it a cosmetic product provided there was a rightful claim made that it was an ayurvedic product on the factual basis, and it contained the ..... of central excise, lucknow 2004 (174) elt 14 (sc) following the decision in commissioner of central excise, allahabad ..... 2004(174) elt a34 which was dismissed on 8th october, 2004 ..... cce : 2004(167)elt374(sc) ; dabur ..... (2004) 9 scc .....
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