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Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

..... is nil; or(d) whether any goods fall under a particular heading or sub-heading of the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986), or the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), or the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), or that any goods are or not covered by a particular notification or order issued by the central government or the board, as the case may be, granting total or partial exemption from duty; or(e) whether ..... appeals to commissioner (appeals) (1) any person aggrieved by any decision or order passed under this act by a central excise officer lower in rank than commissioner of central excise may appeal to the commissioner of central excise (appeals) (hereafter in this chapter referred to as the commissioner (appeals)) within sixty days from the date of the communication to him of such decision or order: provided that the commissioner (appeals) may, if he is satisfied that the appellant was prevented by ..... court specifically took note of sub-section (5) to section 129d of the customs act and noted that this provision was simultaneously introduced in the customs act as well as the central excise act by custom and central excise laws (amendment) act, 1988. ..... concerned mainly with sub-section (1) and (2) thereof, which read as under:35g. ..... served with three show-cause cum demand notices dated 24.6.2002, 3.7.2003 and 18.5.2004 respectively. .....

Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

..... 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. ..... 27th may 2004 the commissioner of central excise (a) dismissed the appeal filed by the revenue by holding firstly, that the fresh mushrooms were not covered under heading 0701.00 of the central excise tariff and, hence, fresh mushrooms being not excisable no duty could be demanded on clearance of the fresh mushrooms and secondly, even if it was assumed that fresh mushrooms were covered under chapter 7 of the central excise tariff, since excise duty on mushrooms covered under heading 0701.00 or under heading 0702.00 of the central excise tariff being nil, excise duty ..... however, the proviso to section 3(1) of the 1944 act provides that in respect of dta clearances of excisable goods processed / manufactured by a 100% eou, the excise duty shall be levied and collected at the rate equivalent to the aggregate of the duties of customs which would be leviable under the customs act, 1962 or any other law for the time being in force on like articles imported in to india. .....

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

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 ..... in the hsn and the conditions/requirements stipulated in chapter note 3 of chapter 33 of the central excise tariff read in the light of the relevant provisions of chapter note 3 along with the explanatory notes of chapter 33 of the hsn, all, would lead to the irresistible conclusion that coconut oil is classifiable under heading 1513 of chapter 15 of the central excise tariff act ..... 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 ..... 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 .....

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

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 ..... in the hsn and the conditions/requirements stipulated in chapter note 3 of chapter 33 of the central excise tariff read in the light of the relevant provisions of chapter note 3 along with the explanatory notes of chapter 33 of the hsn, all, would lead to the irresistible conclusion that coconut oil is classifiable under heading 1513 of chapter 15 of the central excise tariff act ..... 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 ..... 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 .....

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : (2004)2GLR1338

..... , imagine that the importer had manufactured the goods in india and determine the amount of excise duty that he would have been called upon to pay in that event; section 3 of the customs tariff act has been enacted to provide for a level playing field to the present or future manufacturers of the like articles in india.this court struck down circular no.38/2000 dated 10.5.2000 whereby the central board of excise and customs had informed the traders that the above exemptions ..... ------------------------------------------------------notification no.48/2001-ce dated 10th october 2001 has thereafter been issued by the central government in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1955 making the following further amendment in the notification no.3/2001-central excise, dated the 1st march, 2001 namely :-in the said notification, in the table, against s.no. ..... the petitioner-unit manufactures regenerated polymers out of scrap or waste of goods falling within various chapters including chapter 39 of the central excise tariff. ..... units in special economic zones/free trade zones have to be treated like goods manufactured for all purposes like the goods manufactured in other parts of india, cannot be accepted.the fiction contained in section 3 of the customs tariff act, 1975 relied upon by the petitioners is for the limited purpose of considering the levy of excise duty and the rates thereof on the goods manufactured in india. .....

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

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 ..... - 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. ..... 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. ..... contention of the assesses that they do not manufacture zinc and article thereof but they do galvanize sheets falling under chapter 72. ..... the central excise tariff act, ..... the central excise tariff act, ..... (bom) stating further that dross and skimming are neither goods nor end products nor finished goods attracting duty under item 25 of the central excise tariff. ..... (sc) it was held that 'goods' must be something which can ordinarily come to the market and be brought and sold and that the 'manufacture' which is liable to excise duty under the central excise and salt act, 1944 must, therefore, be the 'bringing into existence of a new substance known to the ..... under the tariff, prior to its amendment in 1985, it had been consistently held that 'spent earth' was not ..... necessity cinder has to be removed from the place where it occurs because unless removed it will keep on accumulating which in turn lead to loss of precious space. .....

Commissioner of Central Excise, Delhi Vs. Ishaan Research Lab (P) Ltd. ...

Court : Supreme Court of India

Reported in : 2008(230)ELT7(SC); JT2008(10)SC1; 2008(12)SCALE270; 2008AIRSCW6235; 2008(6)Supreme558

..... (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 ..... the product was classified by the excise authorities as a patent and proprietary medicine accepting the decision of the central board of excise and customs rendered on 17.1.1981 and it was only because of the new central excise tariff act, 1985 that the entry was ..... definition of cosmetics and drugs which is as under:a `cosmetic' means any article intended to be rubbed, poured, sprinkled or sprayed on, or introduced into, or otherwise applied to the human body or any part thereof for cleansing, beautifying, promoting attractiveness, or altering the appearance, and includes any article intended for use ..... 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 medicinal ..... central excise, lucknow 2004 (174) elt 14 (sc) following the decision in commissioner of central excise ..... the onus of establishing that the product falls within a particular item is always on the revenue and if the revenue did not lead evidence then the onus is not discharged. .....

Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bh ...

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. ..... exclusively 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 ..... as per 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. mr. k. ..... note 2 thereof provides that for the purpose of the heading no. ..... first we shall advert to the sequence of facts leading to the present controversy.4. .....

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court : Supreme Court of India

Reported in : (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

..... in exercise of the powers conferred by sub- section (1) of section 5a of the central excises and salt act, 1944 (1 of 1944), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts computer software, falling under heading no.85.24 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. ..... the following two questions arise for determination in this civil appeal filed by the assessee under section 35-l(b) of the central excise act, 1944 (for short 'the act'): (1) whether a programmed or designed eprom is an integral part of std- pco unit; and (2) whether the appellant herein was entitled to exemption under notification no.84/89 ce dated 1.3.1989 which required the appellant to show that the programmed eprom was a "recorded medium" under chapter heading 85.24 read with note 6 to chapter 85 of the 1985 tariff act. ..... chapter 85: electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. ..... in the year 2000 the excise act was amended and the concept of "transaction value" came to be introduced for the first time. ..... reported in (2004) 8 scc 173 and in the case of psi data systems ltd. v. .....

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

..... thereof , printed carton, boxes, containers and cases whether in assembled or unassembled condition falling under chapter 48 of the schedule appended to the central excise tariff act, would receive the benefit of exemption subject to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the customs tariff act has already been paid in respect of the base paper used in their manufacturing.item no.48.02 refers to uncoated paper and ..... dated 28.02.1982, as amended by several notifications, is in question in this appeal which arises out of a judgment and order dated 05.03.2003 passed by the customs, excise and gold (control) appellate tribunal, west zonal bench at mumbai (for short, 'the tribunal) in appeal no.e/1801/02, whereby and whereunder the appeal preferred by the appellant herein from a judgment and order dated 01.02.2002 passed by the commissioner of central excise & customs (appeals) ..... , the importer shall execute a bond in such form as may be prescribed by the assistant collector of customs, binding himself, in sum equal to the amount of duty ordinarily leviable on such articles, to pay on demand the duty leviable on such quantity thereof as is not proved to the satisfaction of the assistant collector of customs to have been used as manure.'12. ..... settled that unless literal meaning given to a document leads to anomaly or absurdity, the golden rule of ..... rukmani pakkwell traders, : 2004(165)elt481(sc) , it was held :'...it is settled .....