Dutiable - Judgment Search Results

Sterlite Industries (India) Ltd. Vs. Cce, Tirunelveli and Cce, Madurai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... the mechanism involving such manufacturers employing duty paid common inputs in the manufacture of dutiable final products and exempted final products it in no way substituted or deleted or ..... defined chemical compounds namely sulphuric acid and phosphoric acid both of them being excisable and dutiable under the relevant tariff entries exemption from duty is permitted only on clearances under .....

Kaleesuwari Refinery Pvt. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2007)(117)ECC92

..... products modvat credit will not be available to the manufacturer subsequently the exempted product became dutiable on account of withdrawal of exemption or the manufacturer puts the capital goods to other ..... counsel has explained that all the necessary particulars of input used in the manufacture of dutiable final products including the amounts of cenvat credit taken were available from films cenvat .....

M/S.Oil and Natural Gas Corporation Ltd. Vs. the Commissioner of Centr ...

Court: Mumbai

..... which are used in the manufacture of exempted goods however where a manufacturer manufactures both dutiable and exempted goods he is required by rule 6 2 to maintain separate accounts and ..... consumption and inventory of inputs and input services meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted .....

United States Vs. Morrison

Court: US Supreme Court

..... valorem the board of appraisers decided that the merchandise was dutiable under paragraph 108 at 60 percent the decision was affirmed ..... provides that glass beads loose unthreaded or unstrung shall be dutiable at ten percent ad valorem the opposite condition beads not ..... ruby as precious stones they have a separate classification and are dutiable if not set at ten percent precious stones are more .....

T.i.S.C.O. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)LC523Tri(Delhi)

..... and bottom stools would ultimately be consumed or utilised like other molten iron for obtaining dutiable iron and steel products they further stated that the collector has committed a mistake in ..... court held marketability of the goods as an essential ingredient in order to render them dutiable under the schedule since while holding the disputed product as excisable the court observed that .....

United States Vs. Passavant

Court: US Supreme Court

..... entries the board has jurisdiction to inquire into and impeach the dutiable valuation reported to the collector by the appraiser upon which ..... duty lawfully included by the appraiser in his estimate of dutiable value mr chief justice fuller after stating the facts in ..... to the remedies provided in the latter act whether the dutiable value in this case was erroneously increased by the unauthorized .....

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

Court: Delhi

..... allegation that the respondent was using common inputs and input services in the manufacture of dutiable and exemptible products and was not maintaining any separate accounts for receipt consumption and ..... also manufactures excisable exempted goods furthermore for the applicability of rule 6 manufacture of dutiable goods and manufacture of exempted goods are condition precedent thus the law is well .....

Air Control and Chemical Engg. Co. Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1994)LC130Tri(Delhi)

..... on which duty was leviable 15 the appellants were manufacturing both the dutiable and non dutiable parts both dutiable and non dutiable parts were supplied to the same parties and two bills were being ..... of the compressors and their separate listing for exempted parts and vague exclusion from the dutiable compressors and thus splitting up the value is obviously for evading the central excise duty .....

Commissioner of Central Excise Vs. Precot Mills Limited

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2007)(212)ELT483Tri(Chennai)

..... installed airing october 2001 to march 2002 and used in the manufacture of both dutiable and non dutiable final products the integrated weaving unit became operational fully from march 2002 manufacturing both ..... by the commissioner appeals on the ground that the appellants had started clearing both dutiable and non dutiable goods ie processed fabrics and grey fabrics from march 2002 10 during hearing .....

Oberteuffer Vs. Robertson

Court: US Supreme Court

..... in the importation of merchandise are repealed but there has been included in estimating the dutiable value of said goods actual usual and necessary charges for putting up preparing and packing ..... market value in principal markets of countries whence exported whereas the appraiser in fixing the dutiable value of said merchandise has illegally estimated and included as a part of such value .....