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Central Excise - Supreme Court - Case Laws

Showing 3161 to 3180 of 3282 Records

  • 1985 (5) TMI 215

    Whether these various processes carried out by the petitioner company amount to bringing into existence different and distinct goods, commercially known as such, to attract levy of duty under Section 4 of the Central Excises and Salt Act, 1944? - Whether the impugned Act is ultra vires of entry 84 of List I of the Seventh Schedule? - Held that - The conclusion that inevitably follows that in view of the amendment made in Section 2(f) of the Centr....... + More


  • 1985 (5) TMI 54

    Whether Properzi Rods manufactured and cleared by the appellant, the Indian Aluminium Cables Ltd., fall within Entry No. 27(a)(ii) of the First Schedule to the Central Excises and Salt Act, 1 of 1944 and, if so, under which category of the articles mentioned therein? - Held that - The process of manufacture of a product and the end use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal Sch....... + More


  • 1985 (5) TMI 53

    Whether these various processes carried out by the petitioner company amount to bringing into existence different and distinct goods, commercially known as such, to attract levy of duty under Section 4 of the Central Excises and Salt Act, 1944? - Whether the impugned Act is ultra vires of entry 84 of List I of the Seventh Schedule? - Held that - The conclusion that inevitably follows that in view of the amendment made in Section 2(f) of the Centr....... + More


  • 1985 (4) TMI 67

    Whether the mode of determination of value prescribed by Section 4 is not attracted while computing the value of the articles of footwear for the purposes of testing the availability of the exemption granted under the Notification dated July 24, 1967? - Held that - Inasmuch as the value of the articles of footwear in question calculated in accordance with the provisions of Section 4 of the Act did not exceed ₹ 5 per pair, the articles in qu....... + More


  • 1985 (3) TMI 62

    Whether the plywood manufactured by the Respondent and utilised by the respondent in manufacturing plywood circles to be used as component parts of packing material for wires and cables is exigible to excise duty under the Central Excises and Salt Act, 1944? - Held that - Item 16B makes it clear that plywood in sheets, blocks, boards or the like attracts excise duty. A special provision by way of exception is made only in the case of plywood for ....... + More


  • 1985 (2) TMI 251

    Whether the respondent was entitled to the benefit of the exemption notification dated November 23, 1961 when the dyes said to have been used by the respondent in the manufacture of other dyes were not liable for payment of excise duty when they were manufactured, that is, before the introduction of Item 14D into the First Schedule to the Act even though duty may have been paid on them after the introduction of item 14D? - Whether the demands mad....... + More


  • 1985 (2) TMI 42

    Whether the dealers are related persons ? - Whether the commission of ₹ 110/-, ₹ 145/- and ₹ 145/- allowed in respect of different varieties of mopeds to the dealers could be regarded as a trade discount or not? - Held that - The dealers were wholesale buyers of the mopeds manufactured by the appellants and since the transactions between them were on principal to principal basis, it is difficult to appreciate how the appellants ....... + More


  • 1984 (11) TMI 63

    Whether the company was not entitled to the exemption granted by notification dated April 6, 1984 as it had cleared the goods earlier without paying central excise duty, but on furnishing bank guarantees under various interim orders of courts? - Held that - We do not have the slightest doubt that the orders of the learned single judge as well as Division Bench are wholly unsustainable that a prima facie case had been made out in favour of the com....... + More


  • 1984 (10) TMI 44

    Whether the Tribunal was not right in holding that hospitals and nursing homes were not industries? - Held that - Industry ordinarily means the process of manufacture or production. The new definition given to the word industry by Parliament in the Industrial Disputes (Amendment) Act, 1982 (46 of 1982) specifically excludes hospitals or dispensaries from the category of industry . It shows that the meaning given to the expression industry, in the....... + More


  • 1984 (10) TMI 43

    Whether Operation Tables are not furniture? - Held that - In our view, the reasons stated by the High Court the Operation Tables cannot be considered to be furniture and, therefore, they cannot be considered to be steel furniture within the meaning of Item No. 40 in the First Schedule to the Act, and, therefore, no duty could be levied on the Operation Tables are acceptable. The High Court has however, held that in so far as the X-ray Protective ....... + More


  • 1984 (8) TMI 85

    Whether plastic torch manufactured by the petitioner was covered by residuary Tariff Item No. 68 and not by Tariff Item No. 15A(2) of Schedule I to the Central Excises and Salt Act, 1944? - Held that - By a catena of decisions it is settled law that an expression used in a taxing statute for describing a commodity must be given the meaning which is generally given to it by a person in the trade or in the market of commodities and should be interp....... + More


  • 1984 (8) TMI 80

    Whether on a true consideration of the Notification No. 25/70, dated 1-3-1970 issued by the Government of India, the appellant is entitled to claim exemption from the imposition of excise duty on fertilisers which, according to the appellant, are mixed fertilizers manufactured by the appellant? - Whether the amount of commission paid by the appellant to its selling agents should be deducted as trade allowance in computing the value of the goods f....... + More


  • 1984 (7) TMI 87

    ... ...
    ... ... e the contention before the statutory authorities. In other words, that point need not be taken as concluded by the decision in the writ petition and rejection of this appeal. With this reservation, the appeal is dismissed with no order as to costs.


  • 1984 (6) TMI 51

    Applicability of the definition of related person contained in clause (c) of sub-section (4) of section 4 of the Central Excises and Salt Act, 1944 as it stood after its amendment by section 2 of Central Act 22 of 1973 which came into force with effect from 1st October, 1975 - Held that - The decision of the High Court holding that the concept of related person occurring in amended section 4 is ultra vires the legislative competence of Parliament....... + More


  • 1984 (5) TMI 46

    ... ...
    ... ... igible for exclusion will have to be determined by the excise authorities if there is any dispute in regard to it. 2. Special leave petitions are also dismissed since the arising in these cases is concluded against the revenue by the above judgment.


  • 1984 (5) TMI 45

    ... ...
    ... ... ermining the assessable value of the goods for excise duty. The High Court was in the circumstances right in excluding 5 per cent extra charge from the assessable value and the appeal must, therefore, fail and be dismissed with no order as to costs.


  • 1984 (3) TMI 72

    Rate of duty of excise for the purpose of assessment - Held that - Looking to the statement of power consumption of M/s. P.G. Orcham and comparing this with the production of the appellants there appears to be no justification for drawing an inference that during the period May 1979 to November 1980 the power shown to have been consumed by M/s. P.G. Orcham was in fact utilised by the appellants for manufacture of metal containers. A perusal of th....... + More


  • 1984 (3) TMI 64

    Whether the appellants are entitled to claim refund of excess excise duty which had been paid by them prior to February 20, 1976 and if so, whether they are entitled to claim refund of such duty paid between October 1, 1963 and February 20, 1976 or during any shorter period? - Held that - We modify the judgment and order passed by the High Court by quashing the assessments of excise duty made in respect of the goods in question other than wired g....... + More


  • 1983 (11) TMI 274

    Whether it was proper exercise of jurisdiction by the High Court under Art. 226 of the Constitution to have issued a writ of mandamus ordaining the Deputy Commissioner to grant the licence? - Whether it was impermissible for the High Court to have embarked upon an inquiry into the facts and on a reappraisal of the evidence come to a finding contrary to that reached by the Board of Revenue based on appreciation of evidence that one set of rival cl....... + More


  • 1983 (11) TMI 70

    Valuation - Taxes to be excluded - Scope of ambit - Insurance on transportation....... + More


 
 
 
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