Central Excise Act - Law Dictionary Search Results
Manufacture
and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 … a distinctive name, character or use, Words and Phrases (Permanent Edition), Vol. 26. It is the process or activity which brings into being articles which are known in the market as goods and to be goods these
Goods
in the manufacture of filament/cotton yarn which has not been done [Central Excise Tariff Act, 1985, Ch. 53, Central Excise Act, 1944, ss. 3 and 5A, Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3; Customs
Tax
v. Union of India, AIR 1997 SC 138 (148): (1996) 11 SCC 101. Under s. 4(4)(d)(ii) of the Central Excise Act what is to be excluded from the assessable value is the amount of duty of excise, sales tax … amount of duty of excise, sales tax and 'other taxes'. Taxes, as such, are not defined in the Central Excise Act. If the expression 'tax' is to be understood in the absence of any definition, it would certainly cover
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Adjudicating authority
Customs constituted under the Central Boards of Revenue Act, 1963, Commissioner of Central Excise (Appeals) or Appellate Tribunal. [Central Excise Act, 1944 (1 of 1944), s. 2 (a)] (iv) Means any authority competent to pass any order of decision
Handicrafts
Handicrafts, Manual skill; manual art or trade or occupation; man skilled in a handicraft, Padmini Products v. Collector, Central Excise, AIR 1989 SC 2278 (2281): (1989) 4 SCC 275: (1989) 3 SCR 873. (Central Excise and Salt Act,
Excisable goods
to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. [Central Excise Act, 1944 (1 of 1944), s. 2 (d)]
Ad valorem
will have to be worked out by applying the formula as laid down in s. 4(4)(d) of the Central Excise Act, State of Goa v. Calfox Laboratories, (2004) 9 SCC 83 (98): AIR 2004 SC 45. [Central Excise Act, … Central Excise Act, State of Goa v. Calfox Laboratories, (2004) 9 SCC 83 (98): AIR 2004 SC 45. [Central Excise Act, 1944, s. 4(4)(d)]
Wholesale cash price
A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3 SCC 503: (1973) 2 SCR 1089. [Central Excise and Sales Act, 1944, s. 4(a)] Where a manufacturer sells the goods manufactured by him in wholesale to
Indirect tax enactment
Indirect tax enactment, means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff
Levy
Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)] [fr. levo, Lat.], the act of raising money or men. Assessment and collection of
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