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14 judgments · newest first · showing 1–14
Alpine Industries manufactured a product called "Lip Salve" and supplied it exclusively to the Defence Department for use by military personnel at high altitude. The company claimed that the product was a medicament and should be classified under Heading 30.03 of the Central Excise Tariff Act, 1985, …
MIS. PA WAN BISCUITS CO. PVT. LTD. entered into an agreement with Britannia Industries Ltd. under which Britannia supplied raw materials and the recipe, and the appellant manufactured biscuits and received processing charges. The Assistant Collector of Excise, treating the appellant as an agent, …
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, …
M/s United Glass, a bottling unit of the Khoday Group, filed price lists for various bottle types that were deemed far below cost. The excise authorities re‑determined the values under Rule 7 of the Central Excise (Valuation) Rules, 1975, after finding the appellant’s prices unacceptable. The …
Thermax Private Ltd imported chillers and paid customs duty and counter‑valing duty (CVD) but later claimed exemption from the CVD under Section 3(1) of the Customs Tariff Act, 1975, relying on notifications issued under Section 8 of the Central Excises & Salt Act, 1944. The Collector of Customs …
The Collector of Central Excise, Madras issued an order on 28‑Nov‑1984 holding a demand for excise duty barred by limitation and sent a copy to the respondent on 21‑Dec‑1984. The Central Board, on 11‑Dec‑1985, directed the Collector to seek a review of that order before the Customs, Excise & Gold …
The appellants, manufacturers of polyester fibre yarn, imported di‑methyl‑terephthalate (DMT) and paid customs duty, using it to produce blended yarn that was exported. They sought a full drawback of the customs duty under Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises & …
The Collector of Central Excise, Calcutta filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) against an order of the Divisional Assistant Commissioner, relying on a general authority dated 24 September 1986 and a note‑sheet order of the Collector. The Tribunal …
Swadeshi PolytEx Ltd., a manufacturer of polyester fibre, used ethylene glycol (tariff item 68) and DMT in its process, which also generated methanol and other waste. The company claimed a set‑off of the excise duty paid on the glycol under exemption notification No. 201/79, as amended by …
Ballarpur Industries Ltd. used sodium sulphate in its paper and paper‑board manufacturing process and claimed proforma credits under Notification No. 105/82‑CE. The Superintendent of Central Excise rejected the claim, holding that the chemical was burnt up and did not remain in the finished product, …
The Collector of Central Excise appealed against the order of the Customs, Excise & Gold Control Appellate Tribunal which had allowed a refund to Ashoka Mills Ltd. for yarn produced between 17 March 1972 and 23 July 1972 and cleared for captive consumption before 24 July 1972. The dispute centered …
Hind Lamp Ltd., a manufacturer of electric lamps, sold its entire output to five customer companies under the latter's brand names. The Central Excise authorities argued that the value for excise duty should be based on the price at which these customers subsequently sold the lamps to wholesale …
Calcutta Steel Industries classified its thin rectangular steel products (thickness <3 mm, width <75 mm) as bars under Central Excise Tariff Item 26AA(ia). The Assistant Collector of Central Excise, and later the Collector, held that the same products fell within the definition of "hoops" and should …
Tata Iron & Steel Co. Ltd. (the appellant) manufactured wheels, tyres and axles for Indian Railways, forging them and then machining and polishing to remove excess steel skin. The Revenue argued that the goods became a new commercial commodity after machining, making them liable to excise duty under …
