Central Excise and Tariff Act, 1985

M/S. Prachi Industries, a small‑scale unit, purchased duty‑paid mild steel (MS) tubes classified under heading 73.06 and processed them by cutting to length and then subjecting them to swaging on a rotary machine fitted with various dies. The Revenue argued that the swaged product remained the same entry and therefore …

The case concerned the classification of "soft‑serve" ice‑cream sold at McDonald's outlets. The revenue argued it fell under heading 21.05 (ice‑cream) of the Central Excise and Tariff Act, 1985, while the assessee contended it should be placed under heading 04.04 (other dairy produce) or the residuary 2108.91. The Supr…

The Commissioner of Central Excise, Goa appealed the classification of 34 board‑game items manufactured by M/s Funskool (India) Ltd. The Supreme Court, relying on its earlier decision in Mis. Pleasantime Products, held that three of the items—"Snake and Ladder", "Monopoly" and "Scrabble/Upwords"—fall under Chapter 95.0…

The Collector of Central Excise appealed against the Central Excise and Tariff Act, 1985 exemption Notification No. 217/86-CE, seeking to extend the exemption to lead/aluminium sheets with headers attached. The Tribunal held that the sheets qualified as "inputs" and were therefore exempt, but the headers did not qualif…

Pleasantime Products manufactured the branded word game "Scrabble" and claimed it fell under sub‑heading 9503.00 (puzzles) of Chapter 95 of the Central Excise and Tariff Act, 1985, seeking exemption from excise duty. The Central Excise Department classified it as a board game under heading 95.04, levied duty and invoke…

The Commissioner of Central Excise appealed against the CESTAT order that had classified three board games – Snake and Ladder, Monopoly and Scrabble/Upwards – as not falling under Heading 95.04 of the Central Excise and Tariff Act, 1985. The Supreme Court examined the criteria for distinguishing toys, puzzles and games…

The Commissioner of Central Excise & Customs appealed against a tribunal order that held M/s Bell Granito Ceramica Ltd.'s polished ceramic tiles were not "glazed" and therefore not liable for differential excise duty. The assessee manufactures both polished (glossy) and unpolished tiles, initially classified under tari…

The respondents, manufacturers of vulcanised rubber products cut to the shape of vehicle seats, had classified their goods under Tariff Heading 40.08 and claimed exemption under Notification No. 175/1986. The assessing authority re‑classified the goods under Tariff Heading 94.01, demanded differential excise duty and t…

OK Play India Ltd., a manufacturer of plastic water tanks and toys, pulverised LDPE and HDPE granules into moulding powder. The Central Excise Department issued show‑cause notices demanding duty for two periods, alleging that the conversion was a "manufacture" and that the powder was an excisable good. The Supreme Cour…