Central Excise Act - Law Dictionary Search Results
Container
or railway for transport of goods, G. Claridge and Co. Ltd. v. C.C.E, (1991) 2 SCC 229 (234). [Central Excise and Salt Act, 1944, Items 17(4) and 68] Container, includes any basket, pail, tray, package or receptacle of
Cess
Health Cess, Act, (28 of 1962), s. 3] 'Cess' means a duty in the nature of duty of excise and customs, imposed and collected on motor spirit commonly known as petrol and high speed diesel oil for
Manufacture, Production
Production, the words 'manufacture' and 'production' have received extensive judicial attention both under this Act as well as Central Excise Act and the various Sales Tax Laws. The word 'production' has a wider connotation than the word 'manufacture'. While
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Related person
between the two persons, Flash Laboratories Ltd. v. CCE, AIR 2003 SC 1894 (1895): (2003) 2 SCC 86. [Central Excise Act, 1944, s. 4(4)(c)]
Taxing statutes and statutory definitions
definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the … when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who deal with the goods
Open market
Ltd. v. Union of India, AIR 1981 SC 1782 (1785): (1981) 4 SCC 277: (1982) 1 SCR 621. (Central Excise and Sale Act, 1944)
Rayon or artificial silk fabrics
Calico Printing Co. Ltd., AIR 1986 SC 121 (122): (1985) 3 SCC 693: (1985) Supp 2 SCR 537. [Central Excise and Salt Act Act, (1 of 1944), Sch. I, Item No. 22]
Collecting government
Collecting government, means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied … as the case may be, the State Government which is entitled to collect the duties levied under this Act. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955, s. 2 (b)
Capital goods
2(e)] Is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances, Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd., (2001) 6 SCC 274. Means-- (a) machines, machinery, plant, equipment, apparatus, tools or … 3 SCC 378 (388). Means plant, mechiners and equipment used in trade or manufacturing of goods, [Manipur University Act, 2005, s. 2(e)] Is very wide. Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances,
Cosmetic
to improve appear-ance of a person, that is they enhance beauty, Puma Ayurvedic Herbal (P) Ltd. v. Commissioner, Central Excise, AIR 2006 SC 1561. [Dowry Prohibition Act, 1961, s. 3(aaa)]
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