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
..... rule (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 ..... 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 ..... 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 ..... inasmuch as once it is held that the processes undertaken by the appellants lead to the manufacture of a distinct and identifiable product known in the marked as box strapping having regard to the fact that there is no substantial heading for box strapping and as such the product has rightly beer, classified as sub-heading 7308.90.29. as regard the question of limitation and modvat, the learned counsel would submit that as the said question had .....
Tag this Judgment!Court : Rajasthan
Reported in : 2004(175)ELT33(Raj); RLW2004(3)Raj1894; 2004(3)WLC1
..... one was that the article should be made of plastic and the second was that it should not be specified elsewhere in the central excise tariff. ..... issued by the central board to all collectorates directing them to classify the hdpe/pp tapes under chapter 54 of the schedule to the tariff act, 1985 by issuing a writ of certiorary or any other writ, order or-direction after summoning relevant re-cords from the non- petitioners;iii) hold and declare that hdpe/pp tapes are classifiable under heading 39.22/39.26 of chapter 39 of the schedule to the tariff act, 1985;iv) prohibit the non-petitioners from levying and recovering the excise duty on hdpe/pp tapes under chapter 54;v) direct the ..... taking the view that section 37b of the central excise and salt act, 1944 is valid and need not be struck down as violative of articles 14 and 19 of the constitution and that the petitioner can raise all the objections before the authorities including the question of promissory estoppel with regard to the period 14.04.1986 to 25.09.1991, these writ petitions stand dismissed.' 38. ..... , ar 1964 sc 1573, the supreme court noticed that the motor vehicles act, 1939, as amended by the madras amending act 20 of 1948, conferred judicial powers on state transport authority. ..... it will be hazardous for this court to ask the parties to lead evidence in the writ petition and to examine the same and decide whether the strips and tapes are the same commodities or separate and distinct ones. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(196)ELT400(SC); JT2006(4)SC185; 2006(3)SCALE601; (2006)4SCC85; [2006]145STC625(SC)
..... section 2(f) of the said act reads as under:'manufacture' includes any process- (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the section or chapter notes of [the first schedule] to the central excise tariff act, 1985 (5 of 1986) as amounting to [manufacture; or]the word 'manufacture' is a compound word of latin origin derived from the words 'manu,' by hand and 'facere,' to do, to make, to form; but the meaning is ..... scrutiny of the balance sheet that a regular and recurring expenses is incurred by us for (a) cutting and welding, and (b) paints and varnishes for painting.in this reply, it is also mentioned that the process undertaken by the appellants was merely joining pipes of three different dias one with the other to desired length whereby no new goods and/or article other than pipes does emerge out inasmuch ..... point out that sub-item (iv) of item 26-aa refers to pipes and tubes (including blanks thereof) all sorts, whether rolled, forged, spun, cast, drawn, annealed ..... new marketable product leading to manufacture as defined under section 2(f) of the central excise act, 1944.2) the ..... 175/86 dated 1.3.86 as amended in as much as the said company manufactured in and removed from their works at 120a, manicktola main road, calcutta-54.it was further mentioned in the notice as under:3(b)(i) in course of visit of works on 20.12.88 and from the statement dated 20.12.88 ..... central excise, jaipur reported in : 2004 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(133)ECC247; 2008(159)LC247(SC); 2008(231)ELT3(SC); [2008]306ITR277(SC); JT2008(11)SC255; 2008(13)SCALE233; (2009)11VatReporter63; (2008)18VST180(SC); 2008AIRSCW8038
..... and 7207.90 of the schedule to the central excise tariff act ..... course of the search, makes a statement under sub-section (4) of section 132 that any money, bullion, jewellery or other valuable article or thing found in his possession or under his control, has been acquired out of his income which has not been disclosed so ..... act as equivalent to the commission of a `criminal offence', overlooking the position that the `blameworthy conduct' in the adjudicatory proceedings is established by proof only of the breach of a civil obligation under the act, for which the defaulter is obliged to make amends by payment of the penalty imposed under section 23(1)(a) of the act ..... and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him, then, the amount added or disallowed in computing the total income of such person as a result thereof ..... fails to - (a) deduct the whole or any part of the tax as required by or under the provisions of chapter xvii-b; or (b) pay the whole or any part of the tax as required by or under, - (i) sub ..... and ordinary sense of the words is to be adhered to unless that would lead to some absurdity or some repugnance or inconsistency with the rest of the instrument, in which case the grammatical and ordinary sense of the words may be modified, so as to avoid that absurdity ..... 2004, 4316 of 2007, 4317 of 2007, 5277 of 2006, 675 of 2007, 1420 of 2007 .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(5)BomCR445; 2003(90)ECC293; 2003LC143(Bombay); 2003(156)ELT467(Bom); 2003(3)MhLj645; [2004]135STC168(Bom)
..... 68 of theerstwhile central excise tariff prior to 1st march 1986and were covered by chapter sub-heading 7308.90 witheffect from 1st march 1986 under the central excisetariff act, 1985. ..... injanuary 1989, the excise department formed an opinionthat the activities carried on by the 1st petitionerresulted into manufacture of excisable goods within themeaning of section 3 of the central excise act, 1944 and,therefore, a common show cause notice dated 20th january1989 was given not merely to the 1st petitioner but tothese four parties, namely, bajaj auto ltd. ..... he alsoreferred to the definition of goods obtaining in clause12 of article 366 of the constitution which states thatthe goods includes all material commodities and articles.in his submission, bringing in idea of marketability waserroneous. 11. mr. ..... as stated above, merely because the 1stpetitioner paid the sale tax under the above stated act,that itself cannot lead to an inference as is read by the2nd respondent, that the good becomes excisable.similarly, reliance on the statements of the officers ofthe 1st petitioner is totally erroneous. ..... he submitted that the payment of this sales tax onthe goods involved in the execution of the works contractcannot lead to the inference that there was a manufactureof excisable good for the purposes of section 3 of thecentral excise act. ..... the facts leading to this petition are asfollows : (a) an industrial estate has been developed atwaluj in district aurangabad over the years. .....
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 ..... 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 ..... 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 ..... 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 ..... lead words written in bold; and the long note, which is comprised of a brief discussion of the facts and the relevant extracts from the judgments and ..... 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 : Supreme Court of India
Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725
..... of finance (department of revenue)nos.g.s.r.508(e), dated the 8th july, 1999 and g.s.r.509(e), dated the 8th july, 1999, issued under sub-section (1) of section 5-a of the central excise act read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance)act, 1957 and sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, by the central government shall stand amended and shall be deemed to have been amended in the manner as specified against each of them in column (3) of the ninth ..... 32/99 dated 8th july 1999 with effect from 8th july 1999 by excluding cigarettes falling under chapter 24 of the first schedule or the second schedule to the central excise tariff act, 1985. ..... nariman, it is his submission that section 11a of the central excise act, 1985 was clearly attracted to the case and the non-compliance with the provisions thereof rendered the demand inoperative. ..... 26 of 2004 that their unit was set up by local industrialists and that they had deposited the excise duty after borrowing and since the withdrawal of the exemption in 2001 they had been manufacturing non-tobacco products. ..... , (2004) 5 scc 783 to contend that despite the enormous powers of parliament to legislate prospectively or retrospectively, unless the material is disclosed why there was an 'on again and off again' exemption, section 154 must be held to be arbitrary and therefore unconstitutional. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2008(125)ECC307; 2008(151)LC307(P& H); 2008(226)ELT38(P& H)
..... briefly stated, the facts of the case are that the assessee is engaged in the manufacturing of plastic sacks/plastic fabric falling under chapter 39 of the schedule of central excise tariff act, 1985 and is availing the facility of modvat credit on inputs. ..... penal action under section 11(c) of the central excise act, 1944 read with rule 9(2), 57(c), 57(1), 173 (q) and 226 of the central excise rules, 1944 was also proposed. ..... in this appeal the revenue has raised the following substantial question of law:whether penalty and interest can be waived in toto on the sole ground that duty has been deposited before issue of show cause notice when the central excise law does not provide for the same and especially when the hon'ble tribunal themselves has been distinguishing their ruling in the case of cce v. ..... 2004 (163) elt a53, this court held that no penalty is imposable under section 11(a)(c) of the act as well as under rule 173 (q) of the central excise act, 1944 once the duty is debited before issuance of show cause notice.11. ..... the commissioner (appeals) central excise vide his order dated, 29.1.2004 modified the original order dated, 27th november, 2000 of the adjudicating authority and enhanced the penalty from rs. ..... (2004)(168) elt 466 (tri. ..... (2004)(168) elt 466?2. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(174)LC169(AP)
..... 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 ..... 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 ..... 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 ..... tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and ..... it is clear from the above judgment that each and every fact pleaded by the respondents in their application does not ipso facto lead to the conclusion that those facts give rise to a cause of action within the court's territorial jurisdiction ..... 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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(133)ECC77; 2008(159)LC77(SC); 2008(231)ELT385(SC); 2008(12)SCALE706
..... the rules for the interpretation of the schedule to the central excise tariff act, 1985 have been framed pursuant to the powers under section 2 of that act. ..... )orwhether the issue as to the circumstances under which rule 2 (a) of the interpretative rules can be applied, as to whether the benefit of notification exempting components only will be available, if the product is considered as complete or finished article by virtue of deemed provision of rule 2(a), and whether the change effected in explanatory notes of hsn will give only prospective application or it will be applicable for the earlier period also, requires to be referred to a larger bench, as held by ld. ..... we approve of the finding given by the tribunal in para 25 of its order which takes into account the fact that there was no amendment to clause (v) while this is amended to the effect that complexity of the assembly method was made irrelevant. ..... shri lakshmikumaran also invites our attention to the fact that chapter 64 dealing with footwear does not have a note similar to note 2 in section xvi. ..... the tribunal had held that the fax machine in completely knocked down condition imported by the appellant being not a fax machine but part thereof, the benefit of exemption under notification no. .....
Tag this Judgment!