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229 judgments · newest first · showing 201–229
Unichem Laboratories Ltd., a bulk drug manufacturer, filed classification lists on 3 March 1986 before Notification No. 234/86 was issued. After the notification, it obtained a certificate from the Drugs Controller and claimed exemption from excise duty, but the Assistant Collector denied the claim, …
Speedway Rubber Co. manufactured plates, sheets and strips of vulcanised rubber which were dyed and pressed in a hydraulic press. The Central Excise Department classified the goods under sub‑heading 4016.99, arguing that the hydraulic pressing constituted "further working" under Note 9 of Chapter 40 …
The Commissioner of Central Excise challenged the CEGAT order that held an intermediate product prepared by Jagatjit Industries Ltd. from yeast, molasses and water was not liable to excise duty. The respondents bought fresh yeast, mixed it with molasses and water, and propagated it for use in the …
Jaypee Rewa Cement, a cement manufacturer, used explosives to mine limestone, an essential raw material. The explosives attracted excise duty, and the company claimed credit for this duty under Rule 57‑A of the Central Excise Rules, arguing that the explosives were inputs used in relation to the …
The appellants, Triveni Engineering and Industries Ltd. and another, dealt in turbo alternators, which they assembled on customers' premises by fixing a steam turbine and a complete alternator on a concrete platform. The Revenue Department claimed that the assembled turbo alternators were liable to …
Tungabhadra Indus Ltd., a manufacturer of hydrogenated oil, had accumulated money credit under two separate Central Excise notifications – one issued in 1987 and later rescinded, and another issued in 1989. The company claimed it could utilise the credits from both notifications simultaneously for …
The respondents, M/s Aruna Straw Boards Ltd., manufactured single‑ply straw boards, a portion of which was cleared on payment of excise duty and the remainder was used in‑factory to produce multiple‑ply straw boards that were also cleared on duty. The Revenue issued a show‑cause notice alleging that …
The petitioners, manufacturers including Eicher Motors Ltd., challenged Rule 57F(4A) of the Central Excise Rules, 1944 which mandated that MODVAT credit unutilised as on 16 March 1995 would lapse. They argued that the credit represented a vested right under the existing law and that Section 37 of …
The appellants, manufacturers of rapid‑hardening white cement, challenged the classification of their product under the Central Excise Tariff. They argued that the cement should be placed in Entry 23(i) of the Central Excises & Salt Act (and later Sub‑heading 2502.20) as rapid‑hardening cement, …
The Collector of Central Excise, Bombay, appealed against K.W.H. Heloplastics Ltd. for non‑payment of excise duty on plastic tanks and vats. The department classified the goods under Heading 39.25, Sub‑heading 3925.10 as "builders' ware" liable to duty, while the assessee claimed exemption under …
The Supreme Court examined the classification of paper‑based decorative laminated sheets, cotton‑fabric‑based laminates and paper‑based electrical insulators manufactured by M/s Wood Polymers Ltd. The Revenue argued that the products fell under Chapter 48 (sub‑headings 4818.90/4823.90) and were …
Reliance Cellulose Products Ltd (RCPL) manufactures sodium carboxymethyl cellulose (SCMC) and initially classified it under Central Excise Tariff Item 68. The Department’s Chemical Examiner and Chief Chemist tested the product and reported it to be a cellulose ether, which falls under Tariff Item …
The Collector of Central Excise appealed against the classification of three types of laminated sheets—decorative, industrial (paper‑based), and glass‑epoxy—manufactured by Bakelite Hylam Ltd. The issues concerned whether the sheets fell under Entry 15A(2) of the 1944 Excise Act, the residuary Entry …
M/s Indian Petrochemicals Corporation Ltd. obtained raw naphtha at a concessional rate under Notification No. 27/89‑CE for manufacturing chemicals listed in the schedule. The raw naphtha was thermally cracked, producing olefinic rich gas, pyrolysis fuel oil and pyrolysis gasoline; the latter was …
The Supreme Court examined whether the value of tangible software (discs, floppies, CD‑ROMs) sold together with a computer should be included in the assessable value of the computer for excise duty. The Customs, Excise & Gold (Control) Appellate Tribunal had held that the computer system and its …
Decorative Laminates (India) Pvt Ltd processes commercial plywood by applying phenol‑formaldehyde resin under heat and pressure and coating it with wire mesh to produce slip‑proof plywood. The Assistant Collector of Central Excise held that the finished product is a different commodity and liable to …
M/s Chandrapur Magnet Wires (P) Ltd manufactured enamelled copper winding wires using duty‑paid copper wire bars. Certain final products were exempt from excise duty under Notification 69/86‑CE (as amended by 106/88), which required that no credit be taken on the inputs under Rule 57A of the Central …
B.P.L. Pharmaceuticals Ltd. manufactured a Selenium Sulfide Lotion (branded Selsun) containing 2.5% selenium sulfide, used for treating seborrhoeic dermatitis and tinea versicolor. The product was certified as a drug by the FDA, labelled with warnings, and marketed through chemists on prescription. …
The Collector of Central Excise, Bombay appealed against the Customs, Excise and Gold Control Appellate Tribunal's decision that the distillation and recrystallisation processes undertaken by Mis. S.D. Fine Chemicals Pvt. Ltd. did not constitute "manufacture" for excise purposes. The Tribunal was …
Fenner (India) Ltd. manufactured PVC‑impregnated conveyor belting of lengths 100‑400 m, widths 600‑1200 mm and thickness 7‑9.5 mm. The Central Excise authorities classified the belting under Tariff Heading 39.20 (plates, sheets, film, foil and strip) as a "strip", while the appellants argued that it …
The Supreme Court considered two sets of appeals. In Union Carbide India Ltd. v. State of Andhra Pradesh it examined whether dry‑cell batteries and arc‑carbons were taxable under the higher‑rate entries 3 or 4 of the Andhra Pradesh General Sales Tax Act, 1957 or under the lower‑rate residuary entry …
Mis Quality Steel Tubes (P) Ltd. manufactured welded steel pipes and tubes using duty‑paid raw material and installed a tube mill and welding head as part of a plant expansion. The Central Excise authorities seized the plant and issued a show‑cause notice alleging that the machinery, classified …
The appellant, Indian Cable Co., produced PVC compound (granules) from duty‑paid PVC resin and was assessed excise duty on the compound. The Tribunal held that the conversion constituted "manufacture" under Sec. 2(t) of the Central Excises and Salt Act, 1944 and that the compound was dutiable. The …
The Union of India appealed against a Bombay High Court decision that a strip of surgical dressing (trade‑name Handyplast) medicated with 0.125% nitrofurozone was not a "patent or proprietary medicine" under Tariff Item 14‑E of the Central Excise and Salt Act. The product consisted of a sterile …
The petitioners, ship‑breakers, were directed by the Central Excise authorities to pay duty on ship scrap, which they contested as not being ‘manufacture’ under the Central Excises and Salt Act, 1944. The Gujarat High Court, in an interim order, allowed them to clear the scrap on payment of 25% of …
The Barnagore Jute Factory and other jute manufacturers challenged the levy of a cess on jute yarn and twine under the Industries (Development and Regulation) Act, 1951, arguing that jute yarn was not covered by Heading 23(2) of the First Schedule, that intermediate products could not be taxed, and …
G. Claridge & Co. Ltd., a manufacturer of molded pulp egg trays, sought exemption from central excise duty by classifying its products as "containers" under Item 17 of the Central Excises and Salt Act, 1944 and Heading 48.18 of the Central Excise Tariff Act, 1985. The tax authorities classified the …
The petitioners, industrial users of ethyl alcohol, challenged state statutes imposing a vend fee and other levies on industrial alcohol, arguing that such taxes were beyond the legislative competence of the states. The Court examined the constitutional distribution of powers, focusing on Entries 84 …
Bhor Industries Ltd., a manufacturer of crude PVC films used as intermediate inputs for leather cloth, laminated jute mattings and PVC tapes, claimed that the films were non‑marketable and therefore not liable to excise duty. The Appellate Collector (1974) accepted this view, but the Assistant …
