Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter xxx pharmaceutical products Page 1 of about 973 results (0.154 seconds)

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 impugned ..... one of the essential factors for determining whether a product falls within chapter 30 or not is whether the product is understood as a pharmaceutical product in common parlance [see cce v ..... . chapter note ii of chapter 33 prior to amendment and which has been substituted by chapter note 3 was more explicit in requiring packing put up with: labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic ..... note 2: heading nos.33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary .....

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 impugned ..... one of the essential factors for determining whether a product falls within chapter 30 or not is whether the product is understood as a pharmaceutical product in common parlance [see cce v ..... . chapter note ii of chapter 33 prior to amendment and which has been substituted by chapter note 3 was more explicit in requiring packing put up with: labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic ..... note 2: heading nos.33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary .....

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangala ...

Court : Delhi

..... 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 ..... . the relevant portion of amended section 2(f) reads as under : section 2(f) - manufacture includes any process - incidental or ancillary to be completion of a (i) 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 (iii) which in relation to the goods specified in the third schedule, involves packing or repacking of such goods in a unit container or labelling or re- ..... rule 6(3)(i) of the cenvat credit rules, (ii) as no rate of duty was stipulated against sub- heading 2716 0000, applying section 2(b) of the central excise tariff act, read with section 2(d) of the central excise act, electricity could not be regarded as excisable goods and (iii) even otherwise, chapter 27 of the tariff covered electricity only if it was generated from mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes, etc.57 .....

Mentha and Allied Products Ltd. Vs. Commissioner of Central Excise, Me ...

Court : Supreme Court of India

Reported in : 2004(94)ECC181; 2004(5)SCALE776; (2004)5SCC193

..... under :-'in exercise of the powers conferred by sub- rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts goods of the description specified in column (2) of the table thereto annexed and falling under chapter 28, 29 or 30 as the case may be, of the schedule to the central excise tariff act, 1985 (5 of 1985), from so much of the duty of excise leviable thereon under the said schedule as is in excess of the amount calculated at the rate ..... of the goods rate of duty -----------------------------------------------------------------1 bulk drugs (including salts, easters and derivatives, if any) specified under thefirst schedule to the drugs(price control) order, 1987, as amended from time to time nil -----------------------------------------------------------------2 other bulk drugs 5% ad valorem -----------------------------------------------------------------3 medicinal grade oxygen nil -----------------------------------------------------------------4 medicinal grade hydroxgen peroxide nil -----------------------------------------------------------------5 anaesthetics nil-----------------------------------------------------------------explanation - in this notification, ..... 'bulk drug' as under :-'bulk drug' means any substance including pharmaceutical, chemical, biological or plant product or medicinal gas conforming to pharmacopoeial or other standards accepted under the drugs and cosmetics act, 1940 (23 of 1940), which is used as such, or as .....

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

..... (2) if in the declaration so filed under sub-rule (1), any alteration becomes necessary in respect of any goods because of -(a) the assessee commencing production, manufacture or warehousing of goods not mentioned in that declaration, or(b) the assessee intending to remove from his factory any non-excisable goods not mentioned in that declaration, or(c) a change in the rate of rates of duty in respect of the goods mentioned in that declaration or, by reason of any amendment to the schedule to the central excise tariff act, 1985 (5 of 1986), a change in the chapter, heading no. ..... in the public interest so to do, hereby exempts goods falling under heading numbers or sub-heading numbers of the schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the said tariff act), specified in column (4) of the table hereto annexed (hereinafter referred to as 'inputs') manufactured in a factory and used within the factory of production in or in relation to the manufacture of corresponding final products of the description specified in column (2) of the said table and falling under heading numbers or sub-heading numbers of the schedule ..... commissioner of central excise, pune reported in : 2004(171)elt296(sc), in which one of the contentions raised on behalf of the assessee was that when the items were exempt from duty, there was consequential exemption from licensing control. .....

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

..... bandyopadhyay : 1980(6)elt146(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. ..... 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. ..... 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. ..... 7902.00 of the central excise tariff act, 1985. ..... 26.20 of the central excise tariff act, 1985. ..... 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. ..... vellapally, learned senior counsel for the respondent, submitted that zinc dross and flux skimming were waste products in the process of galvanization of steel sheets and are not goods under the central excise act, 1944 and that the process of galvanization merely involves the steel sheets through a batch of molten zinc whereby the said sheets acquire a coat of zinc on the surface resulting in galvanization and that zinc dross is ..... this chapter note was subsequently amended w.e.f. ..... pharmaceutical ltd. v. .....

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

..... one of the reasons given by the authorities below for holding that selsun would fall under chapter 33 was that having regard to the composition the product will come within the purview of note 2 to chapter 33 of the schedule to central excise tariff act, 1985 is without substance. ..... did not itself affirmatively hold that what was laid down by the tribunal as a test to be `ordinarily' followed was invariably to be the sole test for determining whether a product is to be proved as a medicine or as a cosmetic.the court then went on to approve the law laid down in bpl pharmaceutical's case (supra) and other cases, namely, sharma chemical works (supra) and meghdoot gramodyog sewa sansthan' case (supra) and ultimately held in favour of the assessee and ..... 21585 of 2004 [cc 8996/04] was filed in this court in the case of commissioner of central excise, noida ..... commissioner of central excise, noida : 2004(173)elt337(all) , it was held that the extended period of limitation is not ..... we have further pointed out that thereafter 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 ayurvedic medicament ..... commissioner of central excise, lucknow 2004 (174) elt 14 (sc) following the decision in commissioner of central excise, allahabad v .....

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. ..... chapter 30 of the new tariff act deals with pharmaceutical products. ..... be it 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. ..... prior to 1975, the product dml was considered to be classifiable under tariff item 14e of the first schedule of the central excise and salt act,1944 ( for short `act, 1944') which item covered medicines. ..... chapter 30 of the new tariff act deals with pharmaceutical products. ..... 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 ..... commissioner of central excise, lucknow : 2004 (174) elt 14 sc.20. mr. k. ..... richardson hindustan : (2004) 9 scc 156. .....

Vikram Cement Vs. Commnr. of Central Excise, Indore

Court : Supreme Court of India

Reported in : 2006(194)ELT3(SC); JT2006(1)SC385; 2006(1)SCALE327; (2006)2SCC351

..... -(i) the duty of excise specified in the first schedule to the central excise tariff act, 1985 (hereinafter referred to as the said first schedule) , leviable under the act;(ii) xxx xxx xxx xxx(iii) xxx xxx xxx xxx(iv) xxx xxx xxx xxx(v) xxx xxx xxx xxxpaid on any inputs or capital goods received in the factory on or after the first day of march, 2001, including, the said duties paid on any inputs or capital goods used in the manufacture of intermediate products, by a job worker availing the benefit of exemption specified in the notification of the government of india in the ministry of ..... 2001ecr193(sc) would apply to the cenvat rules 2000 framed under the central excise tariff act 1985 (referred to as the 'act') is to be decided on a reference made in this case. ..... specified the inputs used in the manufacture of intermediate products received by the manufacturer for use in or in relation to the manufacture of final product, then all such products on which duty has been paid credit will be allowed....explosives would fall under column (2) being a tariff item in chapter 36; the intermediate product, namely, lime stone would fall under column 3 being covered by chapter 25; and the final product, namely, cement would also fall under chapter 25 and would fall under column 4. ..... the modvat rules were replaced by the cenvat rules by the central excise (2nd amendment) rules 2000. ..... reported in : 2004(171)elt289(sc) needs ..... : 2004(171)elt289(sc) held that jaypee rewa cement did not apply to the .....

Puma Ayurvedic Herbal (P) Ltd. Vs. Commissioner, Central Excise, Nagpu ...

Court : Supreme Court of India

Reported in : AIR2006SC1561; 2006(196)ELT3(SC); JT2006(3)SC354; 2006(3)SCALE141; (2006)3SCC266; [2006]145STC200(SC)

..... the learned counsel for the appellant drew our attention to certain decisions of this court wherein ayurvedic products have been held to be falling in chapter 30 of the central excise tariff act, 1985 and not under chapter 33. in c.c.e. v. ..... answer to this question determines as to whether the goods are classifiable under the central excise tariff act, 1985 as cosmetics under chapter 33 or as medicaments under chapter 30. ..... both the appeals were allowed holding that the items in question were classifiable under the chapter dealing with medicament in the central excise tariff act. ..... sharma chemical works : 2003(154)elt328(sc) it was held that the onus to prove that a particular product falls under a particular head of the central excise tariff is on the revenue. ..... the learned counsel for the respondent drew our attention to note 2 of chapter 33 of the central excise tariff which is as under:note 2. ..... in this connection reference may also be made to note 1(d) to chapter 30 of the central excise tariff. ..... thus preparations falling in chapter 33 even if they have therapeutic or prophylactic properties will not fall under chapter 30 which deals with pharmaceutical products. ..... 1989(42) elt a100 (sc) : 2004 (9) scc 156. ..... : 2004(167)elt374(sc) was a case of johnson prickly heat powder. .....