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 ..... 29 10 1513 29 20 1513 29 30 1513 29 90 coconut (copra), plam kernet or babassu oil and fractions thereof, whether or not refined, but not chemically modified coconut (copra) oil and its fractions : crude oil other palm kernel or babassu oil and fractions thereof: crude oil : palm kernel oil babassu oil other palm kernel oil and its fractions babassu oil and its fractions edible grade babassu oil and its fractions, other than edible grade other unit rate ..... . tests for classification: the supreme court has consistently taken the view that, in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well-settled is that those words and expressions should be construed in the sense in which they are understood in the trade, by the dealer and the consumer ..... . see indian aluminium cables ltd. v ..... . this court in indian aluminium cables ltd. v ..... . cce (1986) 3 scc480and indian aluminium cables ltd. v .....
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 ..... 29 10 1513 29 20 1513 29 30 1513 29 90 coconut (copra), plam kernet or babassu oil and fractions thereof, whether or not refined, but not chemically modified coconut (copra) oil and its fractions : crude oil other palm kernel or babassu oil and fractions thereof: crude oil : palm kernel oil babassu oil other palm kernel oil and its fractions babassu oil and its fractions edible grade babassu oil and its fractions, other than edible grade other unit rate ..... . tests for classification: the supreme court has consistently taken the view that, in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well-settled is that those words and expressions should be construed in the sense in which they are understood in the trade, by the dealer and the consumer ..... . see indian aluminium cables ltd. v ..... . this court in indian aluminium cables ltd. v ..... . cce (1986) 3 scc480and indian aluminium cables ltd. v .....
Tag this Judgment!Court : Delhi
..... this, by 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. ..... section 2(d) with the said amendment reads as under : section 2(d) - excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986 ) 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. 7. ..... the provisions of rule 6 of the cenvat credit rules, as extracted hereinabove, are clear and categorical, and no paraphrasing, thereof is, therefore, necessary. ..... this principle was reiterated in several decisions of the supreme court, of which the afore-cited 1 1995 (77) elt268(sc) 2 2004 (165) elt386(sc) 3 1995 (76) elt241(sc) ceac192017 page 12 of 49 decisions in indian aluminium co. ..... indian aluminium co. .....
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 of penalty which was imposed. ..... 5262 of 2003 - 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. ..... ganguli, learned 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 ash. ..... it is the contention of the assesses that they do not manufacture zinc and article thereof but they do galvanize sheets falling under chapter 72. ..... 7902.00 of the central excise tariff act, 1985. ..... 26.20 of the central excise tariff act, 1985. ..... this refuse is quite different from waste and scrap which is prime metal in its own right.the explanation to item 27 is not for the purpose of separating certain types of wastes and scrap from the main item of 'waste and scrap of aluminium' and thus making it exigible to tax under item 68. ..... this chapter note was subsequently amended w.e.f. ..... this chapter note was subsequently amended w.e.f. ..... under the tariff, prior to its amendment in 1985, it had been consistently held that 'spent earth' was not liable to duty. .....
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
..... 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. ..... 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. ..... in accordance with the formulae described in the authoritative books of 'ayurvedic, sidha or unani tibb system of medicine, specified in the first schedule.a comparison of this definition and the entry now contained in heading 3003.30 of the tariff shows that the two are virtually identical for the purpose of both the drugs and cosmetics act and the tariff, after its amendment, the medicament which is made exclusively in accordance with the formulae described in the first schedule to the ..... general explanatory note 1 appended to rules for interpretation, single dash (-) indicates the said article or group of articles to be a sub-classification of the article or group of articles covered by the said heading and double dash (--) indicates, the said article or group of articles to be a sub- classification of the immediately preceding description of article or group of articles which has single dash (-). ..... commissioner of central excise, lucknow : 2004 (174) elt 14 sc.20. ..... note 2 thereof provides that for the purpose of the .....
Tag this Judgment!Court : Chennai
Reported in : 2008(161)LC183(Madras)
..... the petitioner had filed a classification list in the year, 1988, claiming classification of alkyd resins under chapter sub-heading 3907.50 of the central excise tariff act, 1985. ..... according to rule 173b, as it stood before its amendment, on 16.3.95, all assessees were required to file, with the proper officer, a classification list giving the full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the tariff act under which such goods would fall, the rate of duty leviable on them and all other particulars as may be required by the collector. ..... of the product by the assessee had resulted in short-payment, which is liable to be demanded, under the proviso to section 11a of the central excise and salt act, 1944, which envisages payment of duty short-paid for an extended period of five years, the show cause notice, dated 24.11.93, issued to the petitioner, relating to the duty demand and the penalty under the central excise act and the rules framed thereunder, for the period 1.6.88 to 28.2.93, is valid, as it has been issued in accordance with law. 20. ..... in such circumstances, the petitioner company had preferred the present writ petition before this court, under article 226 of the constitution of india. 7. ..... union of india 2004(168) e.l.t. 3 (s.c.).30. ..... ltd : 2004(163)elt290(sc) (s.c. ..... union of india 2004(168) e.l.t. 3 (s.c. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2276; (SCSuppl)2007(3)CHN95; 2007(7)SCALE546; (2007)6SCC668; 2007AIRSCW3962
..... validity or otherwise of certain provisions of the west bengal central valuation board (amendment) act, 1994 (for short 'the amendment act') is in question in these appeals which arise out of a judgment and order dated 24.12.2003 passed by a division bench of the high court of calcutta dismissing the writ petition filed by the appellant herein and, thus, upholding the impugned provisions thereof.2. ..... that the division bench of the high court committed a serious error in construing the provisions of the impugned amending act insofar as it failed to take into consideration the following:(i) the valuation list prepared by the board and produced in course of the hearing before the learned single judge clearly showed that no reason had been assigned in support thereof, and in any event, the same did not bear any real nexus with the factors to be taken into ..... moreover, if such a requirement were not read into the provisions of the said chapter, they would be seriously open to challenge on the ground of violations of the provisions of article 14 on the ground of non-compliance with principles of natural justice. ..... 1489 of 2004, decided on 25th january, 2006, prithipal singh v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48
..... (2) any alteration becomes necessary becauseof- (a) the assessee commencing production, manufacture or warehousing of goods not mentioned in that list, or (b) the assessee intending to remove from his factory any non-excisable goods not mentioned in that list, or (c) a change in the rate or rates of duty in respect of the goods mentioned in that list or, by reason of any amendment to the schedule to the central excise tariff act, 1385 (5 of 1906) change in the chapter, heading no. ..... goods which are chargeable with duty at a rate dependent on the value of the goods, shall file with the proper officer a price-list, in such form and at such franker and in such intervals as the collector may require, showing the price, of each of such goods and the trade discount, if any, allowed in respect thereof to the buyers along with such other particulars as the central board of excise and customs or the collector may specify. ..... it was argued that in any event having regard to the fact that heading 7303 covers other articles of iron and steel covering articles of steel in individual pieces like bottom steel, nails, rivets, ranges etc, it cannot be equated with the ..... mehta would urge that section 11a, as it now stands, provides for reopening of approved classification lists and by reason of a show cause notice issued in terms thereof, the correctness of approval itself can be questioned and in that view of the matter the ratio of the judgment as laid down in paragraph 13 of the cotspun ( .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC809; 2008(2)ALD1(SC); 2008(56)BLJR181; (2008)1CALLT69(SC); (2008)1CompLJ1(SC); 2008(1)JKJ41[SC]; LC2008(1)56; (2008)1MLJ361(SC); 2008(36)PTC1(SC); 2007(14)SCALE1; 2008AIRSCW49; AIR2008SC809; 2008(1)SCC1; 2008(1)LH(SC)179; 2008(2)ICC206; 2008(4)KCCRSN237
..... excise on all excisable goods which are produced or manufactured in india as, and at the rates, set forth in the schedule to the central excise tariff act ..... excise may make an application for refund of such duty to the assistant commissioner of central excise before the scope of sections 11-b, 11- d, 12-a, 12-b, 12-c and 12-d of the central excises and salt act, 1944 sections 11-b and 11-d in chapter ii and sections 12-a, 12-b, 12-c and 12-d in chapter ..... is stated: it seems fairly clear that the backward classes of citizens for whom special provision after referring to the provisions of articles 338(3), 340 (1), 341 and 342, the court proceeded to hold as follows: it would thus be seen that this provision contemplates that some backward classes may ..... amendment) act, 1983 which made a number of amendments to the act of 1957 and the copyright (amendment) act, 1984 which was mainly introduced with the object to discourage and prevent the widespread piracy prevailing in video films and ..... judgment and searching the important portions thereof and collecting sentences from various places for the purposes of making headnotes would involve labour and skill; and that there is originality and creativity in preparation of the headnotes, but not when they are verbatim extracts from the judgment and, therefore ..... aluminium ..... 2004 (1) scr 339 (canada) has noticed the competing views on the meaning of `original in copyright law wherein some courts have held that a work which has originated from an author and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(174)LC169(AP)
..... 9a of the customs tariff act 1975 (the act, for brevity), was inserted by the customs tariff (second amendment) act 1992, which was substituted by the customs tariff (amendment) act 1995, with effect from 01.01.1995, which again underwent several amendments. ..... of central excise : (2002) 5 scc 167, supreme court referring to dcm (supra) reiterated the settled law as under.it is well settled that a question as to when a manufacture of product takes place within the meaning of section 2(f) of the act (central excise act, 1944) is mixed question of law and fact. ..... context otherwise requires-(b) 'domestic industry' means the domestic producers as a whole engaged in the manufacture of the like article and any activity connected therewith or those whose collective output of the said article constitutes a major proportion of the total domestic production of that article except when such producers are related to the exporters or importers of the alleged dumped article or are themselves importers thereof in which case such producers may be deemed not to form part of domestic industry. ..... the tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and other multiplexers, optical multiplexer software under different ..... : (2004) 2 scc 130, supreme court referring to om kumar (supra), summarized the scope of primary and secondary review, which reads as underin om kumar (supra), however, this court evolved the principle of primary and secondary review .....
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