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 .....
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 ..... 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 .....
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 ..... - 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. .....
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. ..... 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. .....
Tag this Judgment!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. .....
Tag this Judgment!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. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Supreme Court of India
..... 8703.90 of the central excise tariff act, 1985. ..... under any such law, then, notwithstanding anything contained in clause (iii) of this proviso the price or the maximum price, as the case may be, so fixed,+ shall, in relation to the goods so sold, be deemed to be the normal price thereof;(iii) where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through ..... he would further submit by relying on the bombay tyres case (supra) that even old section 4 (b) (prior to the 1973 amendment) suggests that in case wholesale price for the valuation is not ascertainable under old section 4(a), then, the value of nearest equivalent article of like kind and quality, which is sold or capable of being sold at the time and place of removal, is considered for the purpose of valuation. ..... 4(1)(b) were to apply, it may work serious hardship to the respondents-asseessees as contended by learned senior counsel for the assessees, but as we are concerned with interpretation of a statutory provision, the mere fact that a correct interpretation may lead to hardship would not be a valid consideration for distorting the language of the statutory provisions.23. ..... the said goods are excisable under chapter sub-heading no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997AIHC1696; 1997(89)ELT447(SC); JT1996(11)SC733; 1996(9)SCALE720; (1997)11SCC194
..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, for the purpose of,- (a) maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining prior to the 28th day of february, 1986 notwithstanding the changes in the rates of duties of excise made by the central excise tariff act, 1985 (5 of 1986), the additional duties of excise (textiles and textile articles) amendment act, 1985 (6 of 1986), or the additional duties of excise (goods of special importance) amendment act, 1985 (7 of 1986); or (b) maintaining the effective rates ..... from so much of the duty of excise leviable thereon under the central excise and salt act, 1944 (1 of 1944), as is equivalent to the duty of excise leviable thereon under the said central excise and salt act, or the additional duty leviable under the customs tariff act, 1975 (51 of 1975), as the case may be, already paid on the goods of the description specified in the corresponding entry in column (3) of the said table (such goods bring hereinafter referred to as 'inputs') and falling under such chapter, heading no. ..... by the said notification, as amended from time to time, the central government exempted excisable goods described as final products in the table thereof from so much of the excise duty leviable thereon as was equivalent to the excise duty leviable under the excise act or the additional duty leviable under the customs tariff act and had already been paid on the goods described as .....
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. ..... contending that the said amendment act is violative of article 14 of the constitution of india as it deprived the citizens of being heard which is the essence of the principles of natural justice as also lead to procedural unfairness, a writ petition was filed by the appellant. ..... : [1993]199itr530(sc) , emphasising the need to comply with principle of natural justice, it was held:although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269-ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of america 'to make a fortress out ..... 1489 of 2004, decided on 25th january, 2006, prithipal singh v. .....
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