Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxv nickel and articles thereof Page 1 of about 598 results (0.210 seconds)

Coca Cola India Pvt. Ltd. Under the Companies Act, 1956 Vs. the Commis ...

Court : Mumbai

Reported in : 2009(111)BomLR3268; (2009)226CTR(Bom)221; 2009(242)ELT168(Bom); [2009]18STJ345; 2009[15]STR657; [2009]22STT130; (2009)25VST473(Bom)

..... and the second schedule] to the central excise tariff act, 1985 to be levied(a) a duty of excise on all excisable goods which are produced or manufactured in india as, and at the rates, set forth in the first schedule to the central excise tariff act, 1985 (5 of 1986);(b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods specified in the second schedule to the central excise tariff act, 1985 (5 of 1986) which are produced or manufactured in india, as, and at the rates, set forth in the said second schedule.....section 3 of central excise act ..... thereof ..... and selling organisation expenses and after-sales service promote the marketability of the article and ..... beverages and thus can be distinguished from the beverages of chapter ..... 2004 (hereinafter referred to as the said rules ) which defines the word input service as under:(1) 'input service' means any service, -(i) used by a provider of taxable service for providing an output service; or(ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,,and ..... amendment will show that the manifest object of legislature is to levy and collect excise ..... nickel monel, incoloy, hastelloy in sub-heading (2) are only illustrative of the various metals from which valves can be made but the said description is not exhaustive of the metals.the words such as therefore are illustrative and .....

Ponds India Ltd. Vs. the Commissioner of Trade Tax

Court : Allahabad

Reported in : [2006]147STC442(All)

..... on the question of classification of product in the rival entries, chapters 30 and 33 of the central excise tariff act, 1985, the supreme court in the case of alpine industries v. ..... reported in 118 stc 19 in which boroline has been treated as medicine and not as cosmetic or a toilet preparation under the central excise tariff act, 1985, in the said case, the apex court observed, ' the contextual facts reveal that the product in question contains boric acid with zinc oxide which cannot possibly be termed to be a cosmetic item ..... 14 f of the central excise tariff act, 1985 was under consideration ..... concise oxford 'intended to beautify hair, skin ordictionary complexion etc; imitating or restoring normal appearance; intended to improve appearances'.the encyclopedia 'cosmetics, are primarily manufacturedamericana preparations for beautifying the wearer, theyinternational edition are articles intended to be rubbed, poured, sprinkled, or sprayed on, introduced into, or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering theappearance. ..... sharma chemical works reported in 2004 ntn (vol.24) 28 in which banphool oil has been held as ayurvedic medicine under the central excise tariff act, 1985. ..... sales tax (amendment and validation) ordinance, 1981 (u.p ..... 1 of 1904), and in supersession of all previous notifications issued from time to time under sub-section (1) of section 3-a of the act as it stood before its amendment by the u.p. .....

The Commissioner, Trade Tax Vs. Singhal Brothers

Court : Allahabad

Reported in : 2009(234)ELT61(All)

..... the question of classification of product in the rival entries, chapters 30 and 33 of the central excise tariff act, 1985, the supreme court in the case of alpine industries ..... stc 19 in which boroline has been treated as medicine and not as cosmetic or a toilet preparation under the central excise tariff act, 1985. ..... f of the central excise tariff act, 1985 was ..... court held in para 4 'we are of the opinion that when no statutory definition is provided in respect of an item in this customs act or the central excise act, this trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods in question is the safest guide.'9. ..... to beautify hair, skin or dictionary complexion etc; imitating or restoringnormal appearance; intended to improve appearances'the encyclopedia 'cosmetics, are primarily manufactured americana preparations for beautifying the wearer,international they are articles intended to be rubbed,edition poured, sprinkled, or sprayed on,introduced into, or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance. ..... reported in 2004 ntn (vol.24) 28 in which banphool oil has been held as ayurvedic medicine under the central excise tariff act, 1985. ..... sales tax (amendment and validation) ordinance ..... 1904), and in supersession of all previous notifications issued from time to time under sub-section (1) of section 3-a of the act as it stood before its amendment by the .....

Commissioner of Central Excise, New Delhi. Vs. Connaught Plaza Restaur ...

Court : Supreme Court of India

..... machine exempted during period 1-3-1997 to 28-2-2001whereas the central government is satisfied that a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the central excise act, 1944 (1 of 1944) (hereinafter referred to as the said act), on softy ice cream and non-alcoholic beverages dispensed through vending machines, falling under chapters 20, 21 or 22 of the first schedule to the central excise tariff act, 1985 (5 of 1986), and that such softy ice cream and non-alcoholic beverages dispensed through vending machines ..... collector of central excise, hyderabad [(2004) 9 scc 136], two appeals were under ..... *** ***therefore, one has to gather its meaning in the legal setting to discover the object which the act seeks to serve and the purpose of the amendment brought about.the task of interpretation of the statute is not a mechanical one. ..... in other words, if in the fiscal statute, the article in question falls within the ambit of a technical term used under a particular entry, then that article cannot be taken away from that entry and placed under the residuary entry on the pretext that the article, even though it comes within the ambit of the technical term used in a particular entry, has acquired some other meaning in market parlance ..... the appeal arising from the third show cause notice was disposed of by the tribunal vide order dated 3rd august, 2004, following its earlier decision in order dated 29th january, 2003. .....

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Reported in : 2007(4)CHN18

..... for proper adjudication of this case the provisions of sub-heading 7404.00 of chapter 74 of the schedule to the central excise tariff act, 1985 are quoted below:chapter 74copper and articles thereofheading no. ..... for proper adjudication of the matter the chapter-note 3 and the provisions of sub-heading 2620.00 of chapter 26 of the schedule to the central excise tariff act are quoted below:chapter 26ores, slag and ash3. ..... note 6(a) of section xv of the central excise tariff act, 1985 the expression 'waste and scrap' have the meaning assigned to them as follows:section xvbase metals and articles of base metal6. ..... tarafder submits that in view of the report dated august 26, 1995 submitted by the expert those goods could not be treated as dross and in view of containing high percentage of copper and nickel in the goods in question those were marketable and, therefore, these same were treated as excisable @ 15% under the provision of the central excise tariff act, 1985.20. mr. p. k. ..... reported in : 2004(165)elt386(sc) that zinc dross, flux skimming and zinc scaling were not excisable goods under the provisions of central excise tariff act, 1985. ..... 19/88/ce dated march 1, 1988, as amended by notification no. ..... 19/88-ce, dated 1.3.1988 as amended by notification no. ..... 19/88- ce dated march 1, 1988 as amended by notification no. ..... 19/88-ce dated march 1, 1988 as amended by notification no. ..... 19/88/ce dated march 1, 1988 as amended by notification no. ..... 19/88/ce dated march 1, 1988 as amended by notification no. .....

Dolat Electric Corporation and anr. Vs. Commercial Tax Officer and ors ...

Court : Kolkata

Reported in : (2009)25VST352(NULL)

..... in diameter, and this may be taken as indicating roughly the upper limit of dimension for wire.the relevant portion from central excise tariff of india 1991-92 reads as follows:(e) stainless steel:alloy steels containing by weight 1.2 per cent or less of carbon and 10.5 per cent or more of chromium, with or without other elements. ..... the said goods were assessed by the customs authorities under chapter 72 of the customs tariff act, 1975, dealing with iron and steel goods, heading 72.23 as 'wire of stainless steel'. ..... he also relied upon the case of the sister concern of the present petitioner before the authority and further relied physical and chemical composition and characteristics of the said goods, glossary of terms relating to iron and steel published by the bureau of indian standards and various isi specifications and other literature to show that the said goods were stainless steel wire irrespective of its being used, inter alia, for making resistance articles. ..... the supreme court, while considering section 14(iv) of the central sales tax act, before amendment, dealing with iron and steel, in state of tamil nadu v. ..... -an alloy steel containing about twelve per cent or over of chromium with or without nickel together with other elements and is characterized by its high resistance to corrosive media.3.143. ..... 'pipe fittings' do not cease to be pipes and tubes ; they are only a species thereof. .....

Global Energy Ltd. and anr. Vs. Central Electricity Regulatory Commiss ...

Court : Supreme Court of India

Reported in : 2009AIRSCW5121; AIR2009SC3194; 2009LC(SC)227; JT2009(11)SC164; 2009(8)SCALE108; 2009(5)LC2521(SC)

..... amendment act 16 of 1976 was struck down, holding: (1) the executive while making a subordinate legislation should not be permitted to open new heads of public policy, (2) the doctrine of public policy itself being uncertain cannot be a guideline for anything or cannot be said to be providing sufficient framework for the executive to work under it, (3) essential functions of the legislature cannot be delegated and it must be judged on the touchstone of article 14 and article 246 of the constitution, and (4) only the ancillary and procedural powers can be delegated and ..... act was enacted to consolidate the laws relating to generation, transmission, distribution, trading and use of electricity and generally for taking measures conducive to development of electricity industry, promoting competition therein, protecting interest of consumers and supply of electricity to all areas, rationalization of electricity tariff, ensuring transparent policies regarding subsidies, promotion of efficient and environmentally benign policies, constitution of central electricity authority, regulatory commissions and establishment of appellate tribunal and ..... be dealt with within a reasonable time but on that account the applicant would not be clothed with a right for disposal thereof, stating:.no one has a vested right to the grant or renewal of a lease and none can claim a vested right to have an application for the grant or renewal of a lease dealt with in a particular way, by .....

Teejan Beverages Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]131STC538(Ker)

..... and 22.02 of the central excise tariff act, 1985 mineral water is an excisable ..... counsel for the appellant-corporation that mineral water and aerated water/cold drinks are different and distinct articles, whether in common parlance or in the commercial parlance they are not inclined to interfere in the matter in view of the findings recorded by the high court that mineral water as we know today was not known in commercial circles and therefore when the notification used the expression mineral water ..... the process of passing hydrogen into heated oil in the presence of a catalyst (usually finely powdered nickel), two atoms of hydrogen are absorbed ; a portion of the oleic acid which formed a good part of the content of the groundnut oil in its raw state is converted, by the absorption of the hydrogen atoms, into stearic acid and it is this which gives the characteristic appearance as well as the semi-solid condition which it attains ..... under sub-clause (vii) thereof the small-scale industrial units claiming such exemption shall produce the proceedings of the district level committee consisting of the district collector (chairman), the deputy commissioner of agricultural income-tax and sales tax (member) and the general manager, district industries centre ( ..... production of mineral water is treated as manufacture and the manufactured product--mineral water--is an excisable commodity liable to excise duty under chapter 22, item no. ..... and claimed exemption for the period up to february 19, 2004. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... audit. section 25 of the act has undergonea substantial amendment by reason of amending act 24 of 1986, the statementof objects and reasons whereof reads thus :"amending act 24 of 1986: under section 25 of the tea act, 1953 (29 of1953), the central government is empowered to levy and collect as a cess, aduty of excise on all tea produced in india at the rate of ..... of the constitution of india confers power upon theparliament to make any law with respect to any matter not enumerated in theconcurrent list or the state list.article 253 of the constitution of india reads thus :- "legislation for giving effect to international agreements notwithstanding anything in the foregoing provisions of this chapter, parliament has power to make any law for the whole or any part of the territory of india for implementing any treaty, agreement or ..... to a local body, or any other sum as may beprescribed or(ii) in the case of dispatches other than those referred to in item(i), theprices chargeable by the owner of a coal mine for such coal if they weredispatched as a result of sale thereof, but excluding any sum separatelychargeable as tax, cess, duty, fee or--royalty for payment of such sum togovernment or a local body or any other sum as may be prescribed:provided that if more than one price is chargeable for ..... be held that every law made by the legislature of a state which has repercussion on tariffs, licensing, marketing regulations, price-control ..... 297, 298 and 299 of 2004 (arising out of .....

Union of India (Uoi) Vs. Pramod Gupta (D) by L.Rs. and ors.

Court : Supreme Court of India

Reported in : AIR2005SC3708; 2005(4)CTC762; JT2005(8)SC203; (2005)12SCC1

..... and agricultural lands (amendment) act, 1956, which contains similar provisions with a view to doing away with intermediaries, and establishing direct relationship between the state and ..... holding has been transferred or an estate or holding has been let in farm, under this act for the recovery of an arrear of land-revenue or a sum recoverable as such an arrear and every other person not hereinbefore in this clause mentioned who is in possession of an estate or any share or portion thereof, or in the enjoyment of any part of the profits of an estate;(3) 'holding' ..... minerals directorate for exploration and research of the department of atomic energy of the central government, the directorates of mining and geology of any state government (by whatever name called), and the mineral exploration corporation limited, a government company within the meaning of section 617 of the companies act, 1956:provided also that ..... of the land and (c) application of section 25 of the act.it was furthermore submitted :(i) the land acquisition act being an existing statute on the date of coming into force of the constitution of india the right to property was a fundamental right in terms of article 19 and 31 of the constitution of india when the notifications under section 4 were issued and, thus all the ..... instructions relating to all matters to which the provisions of this chapter apply, provided that such instructions shall be consistent with the provisions of this act and the rules made thereunder.'23. ..... 2004 .....