Central Excise Act 1944 - Law Dictionary Search Results
Manufacture
Mills, AIR 1988 SC 871 (872): (1988) 2 SCC 348: (1988) 2 SCR 1006. [Central Excise and Sales Act, 1944, s. 35L(b)] The word 'manufacture' implies a change but every change in the raw material is not 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
Handicrafts
Excise, AIR 1989 SC 2278 (2281): (1989) 4 SCC 275: (1989) 3 SCR 873. (Central Excise and Salt Act, 1944, Sch I. Tariff Item 68) Furniture as such does not qualify as handicrafts. It may be characterised as … 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,
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 under
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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 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)]
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 Act,
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 income
Factory
manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on. [Central Excise Act, 1944 (1 of 1944), s. 2 (e)] Shall have the same meaning as in clause (m) of s. 2
Ad valorem
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
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