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Supreme Court (SC) Judgements on Central Excises and Salt Act, 1944

Bare Act Title	Category / State
Central Excises and Salt Act, 1944	Direct Tax Laws

List of Judgements

Mineral Area Development Authority & Anr. Vs. Steel Authority of India & Anr Etc.

Judgement Date : july/2024, Citation : 2024 Latest Caselaw 469 SC

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Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

Judgement Date : may/2023, Citation : 2023 Latest Caselaw 490 SC

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Faizabad-Ayodhya Development Authority, Faizabad Vs. Dr. Rajesh Kumar Pandey

Judgement Date : may/2022, Citation : 2022 Latest Caselaw 472 SC

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Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. The Commissioner of Income Tax

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 112 SC

Headnote :

A. Under the Income Tax Act of 1961, specifically Sections 9(1)(iv), 195, and 201, payments made for the use of foreign software are examined to determine if they qualify as royalty and whether they are subject to tax. Payments made by resident Indian end-users or distributors to non-resident softwa...

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M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 489 SC

Headnote :

NOTICECustoms Act - Imposition of customs duty on imported inputs utilized in the production of cut flowers sold in the Domestic Tariff Area.According to Section 28 of the Customs Act, 1962, customs duty is applicable on the sale of cut flowers within the Domestic Tariff Area. A show-cause notice wa...

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CHAIRMAN, BOARD OF TRUSTEES, COCHIN PORT TRUST vs. M/S AREBEE STAR MARITIME AGENCIES PVT.LTD

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 438 SC

Headnote :

CRUCIALThe term \"owner\" encompasses both the steamer owner and the steamer agent.A. According to Section 2(o)(i) and (ii) of the Major Port Trust Act, 1963, the definition of \"steamer owner\" distinguishes between the owner of goods and the owner of a vessel. The term \"owner\" in relation to \"g...

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INDORE DEVELOPMENT AUTHORITY vs. MANOHARLAL

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 263 SC

Headnote :

IMPORTANTAcquisition proceedings initiated under the Land Acquisition Act of 1894 will not be considered lapsed under Section 24(2) of the 2013 Act if compensation has been deposited in the treasury instead of the court.The term \"or\" used in Section 24(2) between possession and compensation should...

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M/S UNICORN INDUSTRIES vs. UNION OF INDIA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1211 SC

Headnote :

The First Schedule of the Central Excise Tariff Act, 1985, along with Chapter 21 of the Central Excise Act, 1944, Section 5A of the Central Excise Rules, 1944, and Section 136 of the Finance Act, 2001, pertains to the imposition of education cess, higher education cess, and National Calamity Conting...

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M/S Shanti Fragrances Vs. Union of India and Ors. [September 21, 2017]

Judgement Date : september/2017, Citation : 2017 Latest Caselaw 701 SC

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Chandpaklal Ramanlal Shah and ANR. Vs. Reliance Industries Ltd. [SEPTEMBER 12, 2017]

Judgement Date : september/2017, Citation : 2017 Latest Caselaw 665 SC

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Ram Krishna Ramnath Agarwalof Kamptee Vs. Secretary, Municipal Committee, Kamptee & Ors [1950] INSC 5 (14 March 1950)

Judgement Date : march/1950, Citation : 1950 Latest Caselaw 5 SC

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Commissioner of Central Excise, Chennai Vs. M/S. Nebulae Health Care Ltd. [OCTOBER 27, 2015]

Judgement Date : october/2015, Citation : 2015 Latest Caselaw 724 SC

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Commissioner of Central Excise, Tiruchirapalli Vs. M/S. Dalmia Cement (Bharat) Ltd. [SEPTEMBER 02, 2015]

Judgement Date : september/2015, Citation : 2015 Latest Caselaw 579 SC

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M/s. Tata Chemicals Ltd. Vs. Collector of Central Excise, Ahmedabad [August 6, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 502 SC

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Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [July 29, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 483 SC

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M/S. Servo-Med Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [May 7, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 358 SC

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M/S. Maruti Suzuki India Ltd. Vs. Commnr. of Central Excise, New Delhi [March 12, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 194 SC

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Madras Bar Association Vs. Union of India and another [September 25, 2014]

Judgement Date : september/2014, Citation : 2014 Latest Caselaw 621 SC

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Commissioner of Central Excise, Jaipur-II Vs. M/s. Super Synotex (India) Ltd. and others [February 28, 2014]

Judgement Date : february/2014, Citation : 2014 Latest Caselaw 142 SC

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Glaxo Smith Kline Pharmaceuticals Limited (Formerly known as SmithKline Beecham Pharmaceuticals (India) Limited) Vs. Union of India & Ors. [December 09, 2013]

Judgement Date : december/2013, Citation : 2013 Latest Caselaw 854 SC

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Commissioner of Central Excise, Jalandhar Vs. M/s. Kay Kay Industries [August 26, 2013]

Judgement Date : august/2013, Citation : 2013 Latest Caselaw 579 SC

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General Officer Commanding Vs. CBI & ANR. [May 1, 2012]

Judgement Date : may/2012, Citation : 2012 Latest Caselaw 256 SC

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M/S. Dakshin Shelters P. Ltd. Vs. Geeta S. Johari [February 21, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 126 SC

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<p class=MsoNoSpacing style='margin-top:5.0pt;margin-right:0in;margin-bottom: 10.0pt;margin-left:0in;text-align:justify'>Commissioner of Central Excise, Vs. M/S Gurukripa Resins Pvt. Ltd.

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 514 SC

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Medley Pharmaceuticals Ltd. Vs The Commissioner of Central Excise & Customs, Daman

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 57 SC

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Excise, Chandigarh Vs M/S. Shital International (22 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 795 SC

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M/S. Sandur Micro Circuits Ltd. Vs. C.C.E, Belgaum [2008] INSC 1360 (13 August 2008)

Judgement Date : august/2008, Citation : 2008 Latest Caselaw 723 SC

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M/S. Jai Fibres Ltd Vs. Commissioner of Central Excise, Mumbai-Iii [2007] Insc 1148 (15 November 2007)

Judgement Date : november/2007, Citation : 2007 Latest Caselaw 935 SC

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M/S. Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excise, Meerut [2007] Insc 431 (20 April 2007)

Judgement Date : april/2007, Citation : 2007 Latest Caselaw 359 SC

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Commnr.Of Sales Tax, Orissa & Ors Vs. Crown Re-Roller (P) Ltd. & Ors. [2007] Insc 251 (8 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 193 SC

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State of Karnataka & Ors Vs. Balaji Computers & Ors [2006] Insc 916 (7 December 2006)

Judgement Date : december/2006, Citation : 2006 Latest Caselaw 859 SC

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M/S Indcon Structurals (P) Ltd Vs. Commissioner of Central Excise, Chennai [2006] Insc 210 (17 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 210 SC

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Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad [2006] Insc 21 (16 january 2006)

Judgement Date : january/2006, Citation : 2006 Latest Caselaw 21 SC

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The Commissioner of Central Excise, New Delhi Vs. M/S Hari Chand Shri Gopal [2005] Insc 525 (3 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 523 SC

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M/S Vinay Solvent Extraction Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Gujarat [2005] INSC 260 (20 April 2005)

Judgement Date : april/2005, Citation : 2005 Latest Caselaw 260 SC

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M/S. Castrol India Limited Vs. Commissioner of Central Excise, Calcutta-I [2005] INSC 142 (25 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 142 SC

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Triveni Glass Ltd. Vs. Union of India & Ors [2005] INSC 114 (22 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 114 SC

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Comm.Of Central Excise, Allahabad Vs. M/S Ginni Filaments Ltd [2005] INSC 106 (17 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 106 SC

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M/S Gaurav Distributors (P) Ltd. Vs. Commissioner of Customs, New Delhi [2004] Insc 446 (11 August 2004)

Judgement Date : august/2004, Citation : 2004 Latest Caselaw 408 SC

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M/S Nahar Industrial Enterprises Ltd. & Ors Vs. Union of India & Ors [2004] Insc 442 (10 August 2004)

Judgement Date : august/2004, Citation : 2004 Latest Caselaw 404 SC

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Punjab National Bank Vs. Indian Bank & ANR [2003] Insc 172 (13 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 171 SC

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D.P. Lon Vs. Collector of Central Excise & Customs [2003] Insc 171 (13 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 170 SC

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Collector, Central Excise, Madras Vs. M/S I.T.C. Limited, Bihar [2003] INSC 62 (6 February 2003)

Judgement Date : february/2003, Citation : 2003 Latest Caselaw 62 SC

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Collector of Central Excise, Chandigarh Vs. Beecham Consumer Health Care [2002] INSC 573 (20 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 573 SC

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Commissioner of Central Excise, Vs. M/S. Tata Tea Ltd. [2002] INSC 251 (5 May 2002)

Judgement Date : may/2002, Citation : 2002 Latest Caselaw 251 SC

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Collector of Central Excise, Meerut Vs. Modi Rubber Ltd. [2001] INSC535 (9 October 2001)

Judgement Date : october/2001, Citation : 2001 Latest Caselaw 535 SC

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Collector of Central Excise, Jaipurc Vs. M/S Raghuvar (India) Ltd. [2000] INSC 325 (11 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 322 SC

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Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd. [1999] INSC 263 (11 August 1999)

Judgement Date : august/1999, Citation : 1999 Latest Caselaw 263 SC

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Bakelite Hylam Limited Vs. Collector of Central Excise, Hyderabad [1998] INSC 331 (14 July 1998)

Judgement Date : july/1998, Citation : 1998 Latest Caselaw 331 SC

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M/S GTC Industries Limited Vs. Union of India & Ors [1998] INSC 146 (4 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 146 SC

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Collector of Central Excise Vs. M/S. Wood Polymers Ltd. [1997] INSC 944 (17 December 1997)

Judgement Date : december/1997, Citation : 1997 Latest Caselaw 860 SC

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T.V.L. Nilsin Industries Vs. State of Tamil Nadu [1997] INSC 623 (28 July 1997)

Judgement Date : july/1997, Citation : 1997 Latest Caselaw 539 SC

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The Collector of Central Excise, Hyderabad Vs. M/S. Bakelite Hylam Ltd. [1997] INSC 258 (10 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 228 SC

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M/S. Goodyear India Ltd. Vs. Collector of Customs, Bombay [1997] INSC 82 (27 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 82 SC

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Chemical and Fibres of India Ltd. Vs. Union of India & Ors M/S. J.K. Synthetics Ltd., Kota Nirl [1997] INSC 8 (7 January 1997

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 8 SC

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M/S Psi Data Systems Ltd. Vs. Collector of Central Excise [1996] INSC 1631 (17 December 1996)

Judgement Date : december/1996, Citation : 1996 Latest Caselaw 1074 SC

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Union of India & Ors Vs. Metal Box Co. of India Ltd. [1996] INSC 1238 (1 October 1996)

Judgement Date : october/1996, Citation : 1996 Latest Caselaw 793 SC

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Modi Rubber Limited S Another Vs. Union of India & Ors [1996] INSC 663 (7 May 1996)

Judgement Date : may/1996, Citation : 1996 Latest Caselaw 423 SC

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MS. Bombay Chemical Private Limited Vs. The Collector of Central Excise, Bombay [1995] INSC 224 (18 April 1995)

Judgement Date : april/1995, Citation : 1995 Latest Caselaw 220 SC

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Collector, Central Excise, Bombay Vs. M/S. S.D. Fine Chemicals Pvt. Ltd. [1995] INSC 208 (30 March 1995)

Judgement Date : march/1995, Citation : 1995 Latest Caselaw 204 SC

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Collector of Central Excise, Shillong Vs. Wood Craft Products Ltd. [1995] INSC 182 (20 March 1995)

Judgement Date : march/1995, Citation : 1995 Latest Caselaw 179 SC

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Metal Box India Ltd. Vs. C.C.E [1995] INSC 31 (10 January 1995)

Judgement Date : january/1995, Citation : 1995 Latest Caselaw 31 SC

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Tata Iron & Steel Co. Ltd. Vs. C.C.E [1994] INSC 698 (16 December 1994)

Judgement Date : december/1994, Citation : 1994 Latest Caselaw 692 SC

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Astra Pharmaceuticals (P) Ltd. Vs. C.C.E [1994] INSC 695 (16 December 1994)

Judgement Date : december/1994, Citation : 1994 Latest Caselaw 689 SC

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Liberty Oil Mills (P) Ltd. Vs. C.C.E [1994] INSC 671 (13 December 1994)

Judgement Date : december/1994, Citation : 1994 Latest Caselaw 665 SC

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Mac Laboratories Vs. C.C.E [1994] INSC 598 (22 November 1994)

Judgement Date : november/1994, Citation : 1994 Latest Caselaw 592 SC

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Grauer & Weil (India) Ltd. Vs. C.C.E [1994] INSC 550 (26 October 1994)

Judgement Date : october/1994, Citation : 1994 Latest Caselaw 544 SC

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H.M.M. Limited Vs. C.C.E [1994] INSC 494 (23 September 1994)

Judgement Date : september/1994, Citation : 1994 Latest Caselaw 488 SC

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Indian Cable Co. Ltd. Vs. C.C.E [1994] INSC 484 (20 September 1994)

Judgement Date : september/1994, Citation : 1994 Latest Caselaw 478 SC

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Prestige Engineering (India) Ltd. Vs. C.C.E [1994] INSC 443 (1 September 1994)

Judgement Date : september/1994, Citation : 1994 Latest Caselaw 437 SC

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Hico Products Ltd. Vs. C.C.E [1994] INSC 256 (22 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 252 SC

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Sri Ranga Match Industries Vs. Union of India [1994] INSC 54 (25 January 1994)

Judgement Date : january/1994, Citation : 1994 Latest Caselaw 53 SC

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Madras Fertilizers Ltd. Vs. Assistant C.C.E [1994] INSC 45 (20 January 1994)

Judgement Date : january/1994, Citation : 1994 Latest Caselaw 44 SC

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Hindustan Petroleum Corpn Ltd. Vs. Okha Gram Panchayat [1993] INSC 380 (23 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 374 SC

Headnote :

The Court\'s Judgment was delivered by B.P. JEEVAN REDDY, J. - This appeal has been filed by Hindustan Petroleum Corporation Limited, the successor to ESSO Standard Eastern Corporation, against a unified ruling from the Gujarat High Court concerning three writ petitions. Writ Petition No. 1650 of 19...

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Gauri Shankar Vs. State of U.P [1993] INSC 316 (12 August 1993)

Judgement Date : august/1993, Citation : 1993 Latest Caselaw 311 SC

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Oswal Agro Mills Ltd. Vs. Collector of Central Excise & Ors [1993] INSC 238 (27 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 234 SC

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B.K. Industries & Ors Vs. Union of India & Ors [1993] INSC 218 (13 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 215 SC

Headnote :

In 1983, Parliament passed the National Oilseeds and Vegetable Oils Development Board Act to facilitate the development of the Oilseeds and Vegetable Oils Industries under Union control, along with related matters. The Act proposed the creation of a board named the National Oilseeds and Vegetable Oi...

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Collector of Central Excise Vs. Neoli Sugar Factory [1993] INSC 166 (30 March 1993)

Judgement Date : march/1993, Citation : 1993 Latest Caselaw 163 SC

Headnote :

In a Notification dated September 28, 1972, a rebate was introduced to encourage sugar factories (respondents) to increase production and start operations earlier in the sugar year, which runs from October 1 to September 30 of the following year.The Notification\'s scheme included the following prov...

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Ahmedabad Manufacturing And Calicoprinting Co. Ltd. & ANR Vs. Union of India & Ors [1993] INSC 17 (12 January 1993)

Judgement Date : january/1993, Citation : 1993 Latest Caselaw 17 SC

Headnote :

The petitioners contested the imposition of excise duty on the weight of yarn that had been sized for weaving into fabrics before the High Court. The Court ruled that no duty could be imposed on the weight of the sizing material in the yarn and ordered a refund of the duty, stating that it had been...

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Union of India & ANR Vs. Century Manufacturing Company Ltd. [1992] INSC 155 (14 May 1992)

Judgement Date : may/1992, Citation : 1992 Latest Caselaw 155 SC

Headnote :

Exercising its authority under section 3(2) of the Central Excises and Salt Act, 1944, the Central Government issued notifications on 28.11.1970 and 26.7.1971, establishing the tariff values for levying excise duty on sulphuric acid and liquid chlorine, respectively.The Respondent-assessee contested...

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Kirloskar Brothers Ltd. Vs. Union of India & Ors [1992] INSC 74 (10 March 1992)

Judgement Date : march/1992, Citation : 1992 Latest Caselaw 74 SC

Headnote :

The appellant company was engaged in the production of power-driven and monoblock pumps, sourcing electric motors from another company for their manufacturing process. The Superintendent of Central Excise issued a show cause notice to the appellants regarding a shortfall in duty payments for the per...

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Commissioner of Income-Tax, Haryana Vs. Krishna Copper Steel Rolling Millsjagadhri [1991] INSC 289 (12 November 1991)

Judgement Date : november/1991, Citation : 1991 Latest Caselaw 289 SC

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Collector of Central Excise, Jaipur Vs. Rajasthan State Chemical Works Deedwana, Rajasthan [1991] INSC 242 (17 September 1991)

Judgement Date : september/1991, Citation : 1991 Latest Caselaw 242 SC

Headnote :

In a notification dated June 18, 1977, the Central Government exempted from duty all goods classified under Tariff item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944, provided that no manufacturing process was typically conducted with the assistance of power.In the first set...

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Texmaco Ltd. Vs. Collector of Central Excise, Calcutta [1991] INSC 167 (31 July 1991)

Judgement Date : july/1991, Citation : 1991 Latest Caselaw 167 SC

Headnote :

The appellant, under contracts with the Railway Administration, manufactured and delivered wagon-bodies that were mounted on \"wheel sets\" provided by the Railways.The invoices issued by the appellant only included the price of the wagon-bodies, omitting the value of the \"wheel sets\" on which the...

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Burn Standard Company Ltd. & ANR Vs. Union of India & Ors [1991] INSC 156 (16 July 1991)

Judgement Date : july/1991, Citation : 1991 Latest Caselaw 156 SC

Headnote :

The appellant-company produced railway wagons according to the specifications, terms, and conditions outlined in the agreements made with the Railway Board over time. The Railway Board provided wheel-sets, axle boxes, and various other finished components, referred to as \"free supply items,\" to th...

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G. Claridge And Company Limited Vs. Collector of Central Excise [1991] INSC 34 (12 February 1991)

Judgement Date : february/1991, Citation : 1991 Latest Caselaw 34 SC

Headnote :

The appellant was engaged in the manufacturing of egg trays and similar products. Prior to the implementation of the Central Excise Tariff Act, 1985 (the new Tariff) on March 1, 1986, the Central Excise and Salt Act, 1944 (the old Tariff) governed the relevant products. The appellant classified its...

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Chemicals And Fibres of India Ltd. Vs. Union of India [1991] INSC 31 (11 February 1991)

Judgement Date : february/1991, Citation : 1991 Latest Caselaw 31 SC

Headnote :

The appellants are producers of polyester fiber yarn who secured a contract with Imperial Chemical Industries in Singapore to supply the yarn. As part of this agreement, ICI committed to provide the necessary di-methyl-terephthalate (DMT) for free, which was essential for manufacturing polyester sta...

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Assistant Collector of Central Excise, Guntur Vs. Ramdev Tobacco Company [1991] INSC 15 (25 January 1991)

Judgement Date : january/1991, Citation : 1991 Latest Caselaw 15 SC

Headnote :

The appellant issued a notice to the respondent, a tobacco dealer, requesting an explanation as to why duty should not be levied under Rule 160 of the Central Excise Rules, 1944 for the tobacco that had been removed from his warehouse and was unaccounted for. Additionally, the notice sought to deter...

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Samrat International (P) Ltd. Vs. Collector of Central Excise Hyderabad [1990] INSC 301 (21 September 1990)

Judgement Date : september/1990, Citation : 1990 Latest Caselaw 301 SC

Headnote :

The appellant was engaged in the production of Hacksaw blades and Bandsaw, categorized under Tariff Item No. 51-A(iv) of the Central Excise Tariff. On March 26, 1985, they submitted a classification list in accordance with Rule 173 B of the Central Excise Rules, 1944, mistakenly indicating a tariff...

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Eskayef Limited Vs. Collector of Central Excise [1990] INSC 285 (14 September 1990)

Judgement Date : september/1990, Citation : 1990 Latest Caselaw 285 SC

Headnote :

Item 14-E of the First Schedule to the Central Excises and Salt Act, 1944 at the time addressed patent or proprietary medicines that did not contain alcohol, opium, Indian hemp, or other narcotic substances. Explanation I defined \'patent or proprietary medicines\' as any drug or medicinal preparati...

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Rohit Pulp And Paper Mills Ltd. Vs. Collector of Central Excise, Baroda [1990] INSC 165 (26 April 1990)

Judgement Date : april/1990, Citation : 1990 Latest Caselaw 165 SC

Headnote :

Notifications No. 24 and 25 of 1984, issued on March 1, 1984, pertained to paper and paperboard classified under item 17(1) of the first schedule of the Central Excises and Salt Act, 1944.Notification No. 24 of 1984 imposed restrictions on the excise duty for certain items, while Notification No. 25...

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Seshasayee Paper & Boards Limited, Erode Vs. Collector of Central Excise, Coimbatore [1990] INSC 35 (13 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 35 SC

Headnote :

The appellant, involved in the production of paper and paper boards subject to Tariff Item No. 17 of the First Schedule to the Central Excises and Salt Act of 1944, engaged various dealers known as Indentors to enhance its sales. When determining the normal price of these products under section 4 of...

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Bharat Forge & Press Industries (P) Ltd. Vs. Collector of Central Excise, Baroda, Gujarat [1990] INSC 11 (16 January 1990)

Judgement Date : january/1990, Citation : 1990 Latest Caselaw 11 SC

Headnote :

Steel pipes and tubes of all kinds, including blanks, whether they are rolled, forged, spun, cast, drawn, annealed, welded, or extruded, were subject to duties under Item 26AA(iv) of the First Schedule of the Central Excises and Salt Act, 1944.However, the Department aimed to classify \'pipe fitting...

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Frick India Ltd. Vs. Union of India & Ors [1989] INSC 392 (21 December 1989)

Judgement Date : december/1989, Citation : 1989 Latest Caselaw 392 SC

Headnote :

The appellant company was involved in the production of air conditioning and refrigeration equipment under a valid license. On January 21, 1970, the appellant dispatched cooling coils, condensers, and compressors from its factory to M/s. Ravi Cold Storage in Ahmedabad for the establishment of a cold...

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Collector of Central Excise, New Delhi. Vs. Ballarpur Industries Ltd. [1989] INSC 296 (29 September 1989)

Judgement Date : september/1989, Citation : 1989 Latest Caselaw 296 SC

Headnote :

The respondent has utilized Sodium Sulphate in the production of paper and paperboards, and based on Notification No. 105/82-CE dated 28.2.1982, claimed proforma-credits. However, the Superintendent of Central Excise rejected the claim, stating that Sodium Sulphate was consumed during the manufactur...

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Collector of Central Excise, Chandigarh Vs. Punjab Anand Lamp Industries Mohali [1989] INSC 275 (14 September 1989)

Judgement Date : september/1989, Citation : 1989 Latest Caselaw 275 SC

Headnote :

The respondent was engaged in the production of printed cartons for bulbs and tube lights intended for packaging electric bulbs and tube lights. The Additional Collector of Central Excise determined that the cartons produced by the respondent fell under item No. 17 of the Central Excise Tariff Act a...

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Collector of Central Exise, Culcutta-Ii Vs. Eastend Paper Industries Ltd. & ANR [1989] NSC 256 (29 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 256 SC

Headnote :

In the first of these appeals, the respondent was engaged in the production of various types of printing paper, including wrapping paper, which fell under Item No. 17 of the previous Central Excise Tariff. The appellant issued a show cause notice to the respondent for allegedly violating Rules 9(1),...

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Star Paper Mills Ltd. Vs. Collector of Central Excise, Meerut [1989] NSC 250 (22 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 250 SC

Headnote :

The appellant company was engaged in the manufacturing and selling of paper. It sought an exemption from excise duty on paper cores, which it argued were utilized in the production of paper. The appellant contended that these paper cores qualified as \"component parts\" as defined by Notification No...

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Tata Oil Mills Co. Ltd. Vs. Collector of Central Excise [1989] NSC 243 (14 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 243 SC

Headnote :

The petitioner-appellant is involved in the production of various types of soaps. The issue at hand concerns the appellants\' eligibility for the concession under rule 8(1) of the Central Excise Rule 1944, as outlined in Notification No. 46 of 1972 and later amended by Notification Nos. 153 of 1973...

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Collector of Central Excise, Baroda Vs. Ambalal Sarabhai Enterprises [1989] NSC 240 (10 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 240 SC

Headnote :

The respondent was involved in the production of sorbitol, categorized under item 68 of the Central Excise Tariff.During a factory inspection by Central Excise Officers, it was discovered that the respondent also produced and used starch hydrolysate internally, which the appellant claimed was glucos...

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Collector of Central Excise, Hyderabad. Vs. Chemphar Drugs & Liniments, Hyderabad [1989] INSC 54 (14 February 1989)

Judgement Date : february/1989, Citation : 1989 Latest Caselaw 54 SC

Headnote :

The respondent-firm produced patent and proprietary (P & P) medicines classified under T.I. 14E, as well as pharmacopeial preparations under T.I. 68 of the Central Excise Tariff, with a total value of Rs. 20,59,338.60, which were cleared between April 1, 1979, and March 31, 1980, without paying duty...

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Bhor Industries Ltd., Bombay Vs. Collector of Central Excise, Bombay [1989] INSC 31 (31 January 1989)

Judgement Date : january/1989, Citation : 1989 Latest Caselaw 31 SC

Headnote :

The appellant is a producer of Crude PVC films intended for use in final products such as leather cloth, laminate jute mattings, and both insulation and adhesive PVC tapes. The films produced by the appellant were examined by the Excise authorities from March 1, 1970, to May 29, 1971. On January 14,...

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Mafatlal Fine Spinning & Mfg. Co. Ltd. Vs. Collector of Central Excise, Bombay [1989] INSC 11 (17 January 1989)

Judgement Date : january/1989, Citation : 1989 Latest Caselaw 11 SC

Headnote :

Rule 49A of the Central Excise Rules, 1944 stipulated varying interest rates on excise duty for yarn, with payment deferred at the manufacturer\'s discretion until the manufacture and clearance of fabrics made from the dutiable yarn. The interest rate was contingent on whether the cotton fabrics wer...

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Govt. of India, Represented By Secretary,Ministry of Financ Vs. Dhanalakshmi Paper [1988] INSC 365 (12 December 1988)

Judgement Date : december/1988, Citation : 1988 Latest Caselaw 361 SC

Headnote :

The respondent-assessee established a factory for producing paper and paper boards, which commenced operations on May 7, 1964. The respondent asserted that the duty for the paper boards produced during the period from May 7, 1964, to June 1966 should be charged at the reduced rates specified in the...

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Collector of Central Excise, Bombay-I & ANR Vs. Parle Exports (P) Ltd. [1988] INSC 352 (22 November 1988)

Judgement Date : november/1988, Citation : 1988 Latest Caselaw 348 SC

Headnote :

The respondent company was involved in producing nonalcoholic beverage bases classified under Tariff Item 68 of the Central Excise Tariff. The Revenue claimed that the company manufactured these beverage bases without a valid Central Excise Licence and had cleared the goods without paying the requir...

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Elson Machines (P) Ltd. Vs. Collector of Central Excise [1988] INSC 348 (15 November 1988)

Judgement Date : november/1988, Citation : 1988 Latest Caselaw 344 SC

Headnote :

As a concession to small-scale manufacturers, Notification No. 80/80-C.E. dated June 19, 1980, issued under rule 8(1) of the Central Excise Rules, 1944, exempted certain excisable goods from duty. Paragraph 2 of this notification specified that the concession would not apply to a manufacturer if the...

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Ujagar Prints Vs. Union of India & Ors [1988] INSC 345 (4 November 1988)

Judgement Date : november/1988, Citation : 1988 Latest Caselaw 341 SC

Headnote :

Section 2(f) of the Central Excise Act defines \"manufacture\" to encompass any process that is incidental or ancillary to the completion of a manufactured product.The President of India issued an Ordinance known as the Central Excises and Salt and Additional Duties of Excise (Amendment) Ordinance 1...

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State of Kerala Vs. Attesee [1988] INSC 329 (27 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 325 SC

Headnote :

Section 9, in conjunction with item 7 of the Third Schedule of the Kerala General Sales Tax Act of 1963, provided sales tax exemptions for specific items, including cotton fabrics. The term \"cotton fabrics\" was defined in accordance with item 19 of the first Schedule of the Central Excises and Sal...

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Collector of Central Excise, Baroda Vs. Kosan Metal Products Limited [1988] INSC 327 (26 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 323 SC

Headnote :

The respondent company produces L.P.G.F. valves and regulators classified under Tariff Item 68 of the Central Excise Tariff. It was receiving brass rods from another company in Bombay and utilized the duty set-off as outlined in Notification No. 178/77 dated June 18, 1977. The brass rods were assess...

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Collector of Central Excise,Guntur Vs. Andhra Sugar Ltd. [1988] INSC 326 (26 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 322 SC

Headnote :

The respondent produced \'Acetic Anhydride\', classified under Tariff Item No. 68 of the Central Excise Tariff. It submitted two refund claims for the excise duty paid on acetic anhydride for the period from February 5, 1981, to February 26, 1982, arguing that the goods were exempt from excise duty...

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Collector of Central Excise, Kanpur Vs. Krishna Carbon Paper Co [1988] INSC 282 (16 September 1988)

Judgement Date : september/1988, Citation : 1988 Latest Caselaw 279 SC

Headnote :

The respondent company was involved in the production of carbon paper and received a notice demanding central excise duty for carbon papers that were cleared from its factory between March 25, 1979, and September 24, 1979, under section 11-B of the Central Excises and Salt Act, 1944. In its response...

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Narne Tulaman Manufactures Pvt. Ltd. Hyderabad Vs. Collector of Central Excise, Hyderabad [1988] INSC 281 (15 September 1988)

Judgement Date : september/1988, Citation : 1988 Latest Caselaw 278 SC

Headnote :

The appellant produced one of the three components, specifically the indicating system, necessary for the assembly of weighbridges. After obtaining the other two components, they brought all three parts to the site, where they fitted and assembled them to create a new weighbridge.The appellant conte...

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Collector of Central Excise, Chandigarh Vs. Doaba Co-Operative Sugar Mills Ltd., Jalandhar [1988] INSC225 (16 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 224 SC

Headnote :

On November 15, 1981, the Superintendent of Central Excise issued a show cause notice to the respondent regarding the recovery of an erroneously granted rebate for \'excess production\' under Notification No. 108/78. However, on July 31, 1982, the Assistant Collector determined that there was no exc...

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Shroff & Co. Vs. Municipal Corporation of Greater Bombay & ANR [1988] INSC221 (12 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 220 SC

Headnote :

The appellants were registered partnership firms engaged in the business of trading wines and spirits, and they held licenses to import and store liquors in their bonded warehouse located in Bombay. They also possessed a license issued under the Maharashtra Foreign Liquor (Import and Export) Rules,...

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Mahalakshmi Glass Works (P) Ltd. Vs. Collector of Central Excise, Bombay [1988] INSC 185 (26 July 1988)

Judgement Date : july/1988, Citation : 1988 Latest Caselaw 184 SC

Headnote :

The appellant produced various types of glass bottles that were subject to duty under Item No. 23A of the Central Excise Tariff. These glass bottles were sold to customers on a wholesale basis, packaged in durable and returnable gunny bags and cartons. The appellant claimed that it had been paying d...

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Tata Iron & Steel Co. Ltd. Vs. Union of India & Ors [1988] INSC 153 (6 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 153 SC

Headnote :

The appellant-assessee produces and supplies wheels, tyres, and axles to the Indian Railway as distinct items.These products are forged items. After the forging process, they undergo rough machining and polishing to eliminate the excess layer of steel, commonly known as \'excess skin\'. Additionally...

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Union of India & Ors Vs. Madhumilan Syntex Pvt. Ltd. & ANR [1988] INSC 128 (3 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 128 SC

Headnote :

The first respondent in this appeal was engaged in the production of spun yarn. In the process of manufacturing this product, the respondents utilized both cellulosic and non-cellulosic fibers as raw materials. Before July 7, 1983, the respondents submitted a classification list for the spun yarn th...

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Collector of Central Excise, Madras Vs. T.I. Millers Ltd. Madras & T.I. Diamond Chain, Madras [1988] INSC 87 (28 March 1988)

Judgement Date : march/1988, Citation : 1988 Latest Caselaw 87 SC

Headnote :

The respondents produced goods that were subject to assessment under Item 68 of the Central Excise Tariff. They submitted price lists for the sale of these goods through their distributors, including M/s. T.I & M- Sales Ltd., indicating their price to the distributors as the assessable value. Later,...

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Collector of Central Excise, Madras. Vs. Kutty Flush Doors & Furniture Co. (P) Ltd. [1988] INSC 86 (28 March 1988)

Judgement Date : march/1988, Citation : 1988 Latest Caselaw 86 SC

Headnote :

The respondent company submitted a classification list to the Assistant Collector of Excise, requesting approval to classify sawn timber and dried timber as non-excisable, arguing that the process of cutting timber logs into various sizes did not constitute manufacturing. The Assistant Collector det...

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J.K. Cotton Spinning And Weaving Mills Ltd. & ANR Vs. Union of India & Ors [1987] INSC 304 (30 October 1987)

Judgement Date : october/1987, Citation : 1987 Latest Caselaw 303 SC

Headnote :

The first appellant, J.K. Cotton Spinning and Weaving Mills Limited, operates a composite mill that produces various types of fabrics, utilizing yarn obtained at an intermediate stage, which is then processed through an integrated process within the mill to weave the fabrics.On September 24, 1980, t...

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Mysore Rolling Mills (P) Ltd. Vs. Collector of Central Excise, Belgaum [1987] INSC 50 (18 February 1987)

Judgement Date : february/1987, Citation : 1987 Latest Caselaw 50 SC

Headnote :

From September 1974 to May 1977, the appellant collected over 600,000 rupees from its customers through debit notes, in addition to the amounts received from regular invoices for manufacturing aluminum wire rods on a job basis for them.The Excise Authorities issued a notice under Rule 10(i)(c) of th...

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Gokak Patel Volkart Limited Vs. Collector of Central Excise, Belgaum [1987] INSC 47 (17 February 1987)

Judgement Date : february/1987, Citation : 1987 Latest Caselaw 47 SC

Headnote :

A show cause notice dated January 29, 1976, was issued by the respondent to the appellant, requesting an explanation as to why excise duty should not be imposed on his product as \"fabric\" instead of \"yarn.\" This notice was contested in the High Court of Karnataka under Writ Petition No. 2632/197...

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Premier Tyres Ltd. Vs. Collector of Central Excise, Cochin [1987] INSC 38 (9 February 1987)

Judgement Date : february/1987, Citation : 1987 Latest Caselaw 38 SC

Headnote :

On August 1, 1974, the Central Government issued a notification under sub-rule (1) of Rule 8 of the Central Excise Rules, exempting automobile tyres from excise duty that exceeded fifty-five percent ad valorem. Subsequently, on June 16, 1977, another notification exempted all excisable goods from du...

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Sidhosons & ANR Vs. Union of India & Ors [1986] INSC 220 (28 October 1986)

Judgement Date : october/1986, Citation : 1986 Latest Caselaw 220 SC

Headnote :

The petitioner-company involved in W.P. No. 1685 of 1979 produces electrical goods for M/s. Bajaj Electricals Limited, the purchasers. According to their agreement, the petitioner-company does not sell these goods in the open market.Once the manufactured goods are accepted by the buyers, the petitio...

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Union of India & Ors Vs. M/S Modi Rubber Limited [1986] INSC 173 (18 August 1986)

Judgement Date : august/1986, Citation : 1986 Latest Caselaw 173 SC

Headnote :

The production of tyres is subject to excise duty under the Central Excise and Salt Tax Act of 1944. According to Section 3(1) of this Act, excise duties are to be levied and collected in a manner prescribed by the Rules established under the Act on all excisable goods produced and manufactured in I...

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Atul Glass Industries (Pvt) Ltd. Vs. Collector of Central Excise [1986] INSC 126 (10 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 126 SC

Headnote :

The appellant is engaged in the business of manufacturing and selling glass mirrors. Prior to March 1, 1979, glass mirrors were exempt from duty because they were made from glass that had already been taxed. However, this exemption was revoked on March 1, 1979, and the term \'other glass and glass w...

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Union Carbide India Limited Vs. Union of India & Ors [1986] INSC 63 (4 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 63 SC

Headnote :

The appellant, a public limited company, is engaged in the manufacturing and selling of flashlights (torches). Previously, it procured aluminum slugs to produce aluminum cans or torch bodies at its factory through an extrusion process. The Superintendent of Central Excise requested the appellant to...

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Union of India & Ors Vs. Godfrey Philips India Ltd. [1985] INSC 219 (30 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 219 SC

Headnote :

The appellants in the appeals were cigarette manufacturers who produced cigarettes in their factories. Initially, these cigarettes were packaged in paper or cardboard packets of 10 and 20, which were then grouped into larger paper or cardboard cartons. These cartons were subsequently placed into cor...

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Joint Secretary To The Govt. of India & Ors Vs. Food Specialities Ltd. [1985] INSC 216 (30 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 216 SC

Headnote :

The respondent previously manufactured certain products for sale in India for Messers Nestle\'s Products India Limited (referred to as Nestle\'s) under specific trademarks, for which Nestle\'s was the sole registered user in India. The products were supplied to Nestle\'s at wholesale prices either v...

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Union of India & Ors Vs. Clbatul Limited [1985] INSC 209 (27 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 209 SC

Headnote :

Cibatul Ltd. (the \"seller\") entered into two agreements with Ciba Geigy of India Ltd. (the \"buyer\") for the production of Resins. The joint manufacturing program stipulated that the Resins would be produced according to the buyer\'s specifications and standards, with prices to be determined peri...

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Union of India & Ors Vs. Ahmedabad Manufacturing and Calico Printingco. Ltd. [1985] INSC 173 (12 August 1985)

Judgement Date : august/1985, Citation : 1985 Latest Caselaw 173 SC

Headnote :

The respondent has been producing processed fabrics known as \"Calikut Special\" since 1965. Initially, during the intermediate production stage, these fabrics contained 46% synthetic fibers (Art Silk) and approximately 54% cotton. However, after further processing, the cotton content in the final p...

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Khandelwal Metal & Engineering Works & ANR Vs. Union of India & Ors [1985] INSC 141 (11 June 1985)

Judgement Date : june/1985, Citation : 1985 Latest Caselaw 141 SC

Headnote :

Section 2(15) of the Customs Act, 1962 defines \"duty\" as a customs duty that is chargeable under the Act. Chapter V of the Act outlines the rules regarding the imposition of customs duties and the exemptions available. According to section 12(1) of the Act, \"Unless otherwise specified in the Act...

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Empire Industries Limited & Ors Vs. Union of India & Ors [1985] INSC121 (6 May 1985)

Judgement Date : may/1985, Citation : 1985 Latest Caselaw 121 SC

Headnote :

In the case of Vijay Textile Mills v. Union of India, reported in (1979) 4 E.L.T.J. 181, the Gujarat High Court ruled on January 21, 1979, that cotton fabrics that underwent bleaching, dyeing, and printing were not subject to excise duty under Item 19 (1) (b) of the First Schedule to the Central Exc...

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Bata Shoe Co. (P) Ltd. & Ors Vs. The Collector of Central Excise & Ors [1985] INSC 101 (25 April 1985)

Judgement Date : april/1985, Citation : 1985 Latest Caselaw 101 SC

Headnote :

According to Entry 36 of the First Schedule in the Central Excises and Salt Act, 1944, \"footwear and parts thereof\" that are manufactured using power are subject to excise duty, with a duty rate of 10% ad valorem for \"footwear\" and 15% ad valorem for \"parts of footwear\". A Notification issued...

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Union of India Vs. State of Rajasthan [1984] INSC 166 (4 September 1984)

Judgement Date : september/1984, Citation : 1984 Latest Caselaw 166 SC

Headnote :

The State of Rajasthan, represented by its District Rehabilitation Officer in Barmer, initiated a lawsuit in the District Court of Balotra against the Union of India and the Railway Administration, seeking compensation for damages incurred due to harm to goods transported by rail. The appellant argu...

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Coromandel Fertilizers Limited Vs. Union of India & Ors [1984] INSC 146 (17 August 1984)

Judgement Date : august/1984, Citation : 1984 Latest Caselaw 146 SC

Headnote :

The appellant operates a fertilizer manufacturing business at its factory in Vishakhapatnam. They appointed M/s E.I.D. Parry Limited and M/s Rallis India Ltd. as their sales agents and entered into agreements with them for the sale of the fertilizers produced by the appellant, outlining the terms an...

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Shri Vallabh Glass Works Ltd. & Ors Vs. Union of India & Ors [1984] INSC 57 (14 March 1984)

Judgement Date : march/1984, Citation : 1984 Latest Caselaw 57 SC

Headnote :

Appellant No. 1 was a company involved in manufacturing various types of glass, including figured glass, wired glass, colored figured glass, rolled glass, and coolex wired glass. The Central Excise Department imposed and collected excise duty on these products, categorizing them as \'sheet glass\' a...

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Union of India & Ors Vs. Bombay Tyre International Ltd. [1983] INSC 147 (7 October 1983)

Judgement Date : october/1983, Citation : 1983 Latest Caselaw 147 SC

Headnote :

Subsection (1) of Section 3 of the Central Excises and Salt Act, 1944 states that excise duties shall be imposed and collected on all excisable goods produced or manufactured in India, excluding salt, at the rates specified in the First Schedule. Subsection (2) of Section 3 grants the Central Govern...

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Delhi Cloth and General Mills Co. Ltd. Vs. State of Rajasthan & Ors [1980] INSC 113 (8 May 1980)

Judgement Date : may/1980, Citation : 1980 Latest Caselaw 113 SC

Headnote :

Section 4(2) of the Rajasthan General Sales Tax Act, 1954 grants the State Government the authority to exempt certain goods or categories of goods from tax through a notification in the Official Gazette, under specified conditions. On July 1, 1958, the Rajasthan Government issued a notification that...

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Union of India & Ors Vs. Gujarat Woollen Felt Mills [1977] INSC 106 (7 April 1977)

Judgement Date : april/1977, Citation : 1977 Latest Caselaw 106 SC

Headnote :

An excise duty amounting to Rs. 55055.87 was imposed and collected from the respondent-firm by the Excise authorities, who classified the non-woven felts produced by them as \"woollen fabrics\" under entry 21 of Schedule I of the Central Excises and Salt Act, 1944. The Gujarat High Court granted the...

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Union of India Vs. State of Mysore [1976] INSC 251 (19 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 251 SC

Headnote :

The State of Mysore operates an implements factory. The first schedule of the Central Excises and Salt Act, 1944 was amended to include item No. 26AA through the Finance Act of 1962. At the time this amendment took effect, the respondent had certain iron rods and bars in stock. Subsequently, these r...

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Delhi Cloth & General Mills Co. Ltd. & Ors Vs. R. R. Gupta, Commercial Tax Officer, Jaipur & ANR [1976] INSC 135 (3 May 1976)

Judgement Date : may/1976, Citation : 1976 Latest Caselaw 135 SC

Headnote :

Rayon tyre cord fabric is a textile made from rayon threads in the warp and cotton threads in the weft, produced on weaving looms like any standard textile. Tyre manufacturers receive this fabric, treat it with rubber, and incorporate it into their products. According to Entry 18 of the Rajasthan Sa...

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Public Prosecutor, Madras Vs. R. Raju & ANR [1972] INSC 164 (8 August 1972)

Judgement Date : august/1972, Citation : 1972 Latest Caselaw 164 SC

Headnote :

Section 40(2) of the Central Excises and Salt Act, 1944 states that no legal action, including suits or prosecutions, can be initiated, nor can any actions be taken or mandated under the Act, after six months have passed from the occurrence of the cause of action or from the date of the act or order...

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J.K. Steel Ltd. Vs. Union of India [1968] INSC 254 (18 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 254 SC

Headnote :

The appellant was a producer of iron and steel products, importing steel rods to manufacture steel wires. On April 24, 1962, the Finance Act (No. 2) 1962 introduced item 26AA in the Central Excise and Salt Act, 1944, imposing an excise duty on iron and steel products. This item stipulated that for w...

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State of Madras Vs. M/S. Swastik Tobacco Factory, Vedaranyam [1965] INSC 295 (14 December 1965)

Judgement Date : december/1965, Citation : 1965 Latest Caselaw 295 SC

Headnote :

The factory in question used to buy raw tobacco, process it, and then sell it as chewing tobacco. The factory paid excise duty on the raw tobacco it purchased. During sales tax proceedings, the factory argued that the excise duty paid to the Central Government should be deducted to determine the net...

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Union of India Vs. Delhi Cloth & General Mills [1962] INSC 287 (12 October 1962)

Judgement Date : october/1962, Citation : 1962 Latest Caselaw 287 SC

Headnote :

The respondents, who were producers of vegetable products known as Vanaspati, were assessed for excise duty under item 23 of the First Schedule to the Central Excises and Salt Act of 1944. The taxing authorities claimed that they were manufacturing refined oil from raw oil, which they categorized as...

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Orient Weaving Mills (P) Ltd Vs. The Union of India [1962] INSC 75 (28 February 1962)

Judgement Date : february/1962, Citation : 1962 Latest Caselaw 75 SC

Headnote :

According to rule 8 (1) of the Central Excise Rules, 1944, established by the Central Government under its authority from section 37(2) clause xvii of the Central Excises and Salt Act, 1944, \"the Central Government may periodically issue notifications in the Official Gazette to exempt any excisable...

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A.B.Abdulkadir & Ors Vs. The State of Kerala & Anr(An [1962] INSC 19 (24 January 1962)

Judgement Date : january/1962, Citation : 1962 Latest Caselaw 19 SC

Headnote :

In 1909, the ruler of the former State of Cochin enacted the Cochin Tobacco Act of 1084 (M.E.) to regulate the cultivation, production, manufacture, storage, and sale of tobacco. Under this Act, rules were established to oversee the cultivation, possession, transportation, and sale of tobacco, and a...

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Chhotabhai Jethabhai Patel and Co. Vs. The Union of India & ANR [1961] INSC 350 (11 December 1961)

Judgement Date : december/1961, Citation : 1961 Latest Caselaw 350 SC

Headnote :

The appellants, engaged in the tobacco business, had a significant stock of tobacco in their licensed warehouse on February 28, 1951. On that same day, a Bill was introduced in the House of the People outlining the Government of India\'s financial proposals for the fiscal year starting April 1, 1951...

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Kanshi Ram Jagan Nath & Ors Vs. The State [1961] INSC 230 (28 July 1961)

Judgement Date : july/1961, Citation : 1961 Latest Caselaw 230 SC

Headnote :

The Council of Regency of the former State of Patiala issued an order on February 6, 1919, establishing a royalty on bricks from all kiln owners at a rate of Rs. 50 per one lakh. Following the merger of the State of Patiala with the Patiala and East Punjab States Union, which became a Part B State u...

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Jagannath & Ors Vs. Union of India [1961] INSC 171 (20 April 1961)

Judgement Date : april/1961, Citation : 1961 Latest Caselaw 171 SC

Headnote :

Item 5 of entry 4(1) in the First Schedule of the Central Excise and Salt Act, 1944, establishes an excise duty of Rs. 1-10 nP. per kilogram on tobacco, excluding flue cured tobacco, that is not actually utilized for producing cigarettes, smoking mixtures for pipes, or whole leaf birds. Item 6 sets...

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Chaturbhai M. Patel Vs. The Union of India & Ors [1959] INSC 146 (2 December 1959)

Judgement Date : december/1959, Citation : 1959 Latest Caselaw 146 SC

Headnote :

The petitioner engaged in the tobacco business faced charges for violating Rules 151(C) and 226 of the Central Excise Rules, 1944, established under the Central Excises and Salt Act, 1944. The Collector determined that the charges were substantiated, leading to the confiscation of goods located in t...

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The Lord Krishna Sugar Mills Ltd. & ANR Vs. The Union of India & ANR [1959] INSC 66 (6 may 1959)

Judgement Date : may/1959, Citation : 1959 Latest Caselaw 66 SC

Headnote :

The foreign exchange losses, if any, were distributed across numerous factories and were minimal enough not to constitute an unreasonable restriction.The Act did not violate Article 14 of the Constitution by selecting sugar produced through the vacuum pan process for export while excluding sugar mad...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Central Excises and Salt Act, 1944

List of Judgements

Mineral Area Development Authority &amp; Anr. Vs. Steel Authority of India &amp; Anr Etc.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) &amp; Anr.

Faizabad-Ayodhya Development Authority, Faizabad Vs. Dr. Rajesh Kumar Pandey

Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. The Commissioner of Income Tax

M/S.L.R.BROTHERS,INDO FLORA LTD. vs. COMISSIONER OF CENTRAL EXCISE

CHAIRMAN, BOARD OF TRUSTEES, COCHIN PORT TRUST vs. M/S AREBEE STAR MARITIME AGENCIES PVT.LTD

INDORE DEVELOPMENT AUTHORITY vs. MANOHARLAL

M/S UNICORN INDUSTRIES vs. UNION OF INDIA

M/S Shanti Fragrances Vs. Union of India and Ors. [September 21, 2017]

Chandpaklal Ramanlal Shah and ANR. Vs. Reliance Industries Ltd. [SEPTEMBER 12, 2017]

Ram Krishna Ramnath Agarwalof Kamptee Vs. Secretary, Municipal Committee, Kamptee & Ors [1950] INSC 5 (14 March 1950)

Commissioner of Central Excise, Chennai Vs. M/S. Nebulae Health Care Ltd. [OCTOBER 27, 2015]

Commissioner of Central Excise, Tiruchirapalli Vs. M/S. Dalmia Cement (Bharat) Ltd. [SEPTEMBER 02, 2015]

M/s. Tata Chemicals Ltd. Vs. Collector of Central Excise, Ahmedabad [August 6, 2015]

Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [July 29, 2015]

M/S. Servo-Med Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [May 7, 2015]

M/S. Maruti Suzuki India Ltd. Vs. Commnr. of Central Excise, New Delhi [March 12, 2015]

Madras Bar Association Vs. Union of India and another [September 25, 2014]

Commissioner of Central Excise, Jaipur-II Vs. M/s. Super Synotex (India) Ltd. and others [February 28, 2014]

Glaxo Smith Kline Pharmaceuticals Limited (Formerly known as SmithKline Beecham Pharmaceuticals (India) Limited) Vs. Union of India & Ors. [December 09, 2013]

Commissioner of Central Excise, Jalandhar Vs. M/s. Kay Kay Industries [August 26, 2013]

General Officer Commanding Vs. CBI & ANR. [May 1, 2012]

M/S. Dakshin Shelters P. Ltd. Vs. Geeta S. Johari [February 21, 2012]

<p class=MsoNoSpacing style='margin-top:5.0pt;margin-right:0in;margin-bottom: 10.0pt;margin-left:0in;text-align:justify'>Commissioner of Central Excise, Vs. M/S Gurukripa Resins Pvt. Ltd.

Medley Pharmaceuticals Ltd. Vs The Commissioner of Central Excise &amp; Customs, Daman

Excise, Chandigarh Vs M/S. Shital International (22 October 2010)

M/S. Sandur Micro Circuits Ltd. Vs. C.C.E, Belgaum [2008] INSC 1360 (13 August 2008)

M/S. Jai Fibres Ltd Vs. Commissioner of Central Excise, Mumbai-Iii [2007] Insc 1148 (15 November 2007)

M/S. Adhunik Food Products (P) Ltd., U.P. Vs. Commissioner of Central Excise, Meerut [2007] Insc 431 (20 April 2007)

Commnr.Of Sales Tax, Orissa & Ors Vs. Crown Re-Roller (P) Ltd. & Ors. [2007] Insc 251 (8 March 2007)

State of Karnataka & Ors Vs. Balaji Computers & Ors [2006] Insc 916 (7 December 2006)

M/S Indcon Structurals (P) Ltd Vs. Commissioner of Central Excise, Chennai [2006] Insc 210 (17 April 2006)

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad [2006] Insc 21 (16 january 2006)

The Commissioner of Central Excise, New Delhi Vs. M/S Hari Chand Shri Gopal [2005] Insc 525 (3 October 2005)

M/S Vinay Solvent Extraction Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Gujarat [2005] INSC 260 (20 April 2005)

M/S. Castrol India Limited Vs. Commissioner of Central Excise, Calcutta-I [2005] INSC 142 (25 February 2005)

Triveni Glass Ltd. Vs. Union of India & Ors [2005] INSC 114 (22 February 2005)

Comm.Of Central Excise, Allahabad Vs. M/S Ginni Filaments Ltd [2005] INSC 106 (17 February 2005)

M/S Gaurav Distributors (P) Ltd. Vs. Commissioner of Customs, New Delhi [2004] Insc 446 (11 August 2004)

M/S Nahar Industrial Enterprises Ltd. & Ors Vs. Union of India & Ors [2004] Insc 442 (10 August 2004)

Punjab National Bank Vs. Indian Bank & ANR [2003] Insc 172 (13 March 2003)

D.P. Lon Vs. Collector of Central Excise & Customs [2003] Insc 171 (13 March 2003)

Collector, Central Excise, Madras Vs. M/S I.T.C. Limited, Bihar [2003] INSC 62 (6 February 2003)

Collector of Central Excise, Chandigarh Vs. Beecham Consumer Health Care [2002] INSC 573 (20 December 2002)

Commissioner of Central Excise, Vs. M/S. Tata Tea Ltd. [2002] INSC 251 (5 May 2002)

Collector of Central Excise, Meerut Vs. Modi Rubber Ltd. [2001] INSC535 (9 October 2001)

Collector of Central Excise, Jaipurc Vs. M/S Raghuvar (India) Ltd. [2000] INSC 325 (11 May 2000)

Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd. [1999] INSC 263 (11 August 1999)

Bakelite Hylam Limited Vs. Collector of Central Excise, Hyderabad [1998] INSC 331 (14 July 1998)

M/S GTC Industries Limited Vs. Union of India & Ors [1998] INSC 146 (4 March 1998)

Collector of Central Excise Vs. M/S. Wood Polymers Ltd. [1997] INSC 944 (17 December 1997)

T.V.L. Nilsin Industries Vs. State of Tamil Nadu [1997] INSC 623 (28 July 1997)

The Collector of Central Excise, Hyderabad Vs. M/S. Bakelite Hylam Ltd. [1997] INSC 258 (10 March 1997)

M/S. Goodyear India Ltd. Vs. Collector of Customs, Bombay [1997] INSC 82 (27 January 1997)

Chemical and Fibres of India Ltd. Vs. Union of India & Ors M/S. J.K. Synthetics Ltd., Kota Nirl [1997] INSC 8 (7 January 1997

M/S Psi Data Systems Ltd. Vs. Collector of Central Excise [1996] INSC 1631 (17 December 1996)

Union of India & Ors Vs. Metal Box Co. of India Ltd. [1996] INSC 1238 (1 October 1996)

Modi Rubber Limited S Another Vs. Union of India & Ors [1996] INSC 663 (7 May 1996)

MS. Bombay Chemical Private Limited Vs. The Collector of Central Excise, Bombay [1995] INSC 224 (18 April 1995)

Collector, Central Excise, Bombay Vs. M/S. S.D. Fine Chemicals Pvt. Ltd. [1995] INSC 208 (30 March 1995)

Collector of Central Excise, Shillong Vs. Wood Craft Products Ltd. [1995] INSC 182 (20 March 1995)

Metal Box India Ltd. Vs. C.C.E [1995] INSC 31 (10 January 1995)

Tata Iron & Steel Co. Ltd. Vs. C.C.E [1994] INSC 698 (16 December 1994)

Astra Pharmaceuticals (P) Ltd. Vs. C.C.E [1994] INSC 695 (16 December 1994)

Liberty Oil Mills (P) Ltd. Vs. C.C.E [1994] INSC 671 (13 December 1994)

Mac Laboratories Vs. C.C.E [1994] INSC 598 (22 November 1994)

Grauer & Weil (India) Ltd. Vs. C.C.E [1994] INSC 550 (26 October 1994)

H.M.M. Limited Vs. C.C.E [1994] INSC 494 (23 September 1994)

Indian Cable Co. Ltd. Vs. C.C.E [1994] INSC 484 (20 September 1994)

Prestige Engineering (India) Ltd. Vs. C.C.E [1994] INSC 443 (1 September 1994)

Hico Products Ltd. Vs. C.C.E [1994] INSC 256 (22 April 1994)

Sri Ranga Match Industries Vs. Union of India [1994] INSC 54 (25 January 1994)

Madras Fertilizers Ltd. Vs. Assistant C.C.E [1994] INSC 45 (20 January 1994)

Hindustan Petroleum Corpn Ltd. Vs. Okha Gram Panchayat [1993] INSC 380 (23 September 1993)

Gauri Shankar Vs. State of U.P [1993] INSC 316 (12 August 1993)

Oswal Agro Mills Ltd. Vs. Collector of Central Excise & Ors [1993] INSC 238 (27 April 1993)

B.K. Industries &amp; Ors Vs. Union of India &amp; Ors [1993] INSC 218 (13 April 1993)

Mineral Area Development Authority & Anr. Vs. Steel Authority of India & Anr Etc.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

Medley Pharmaceuticals Ltd. Vs The Commissioner of Central Excise & Customs, Daman

B.K. Industries & Ors Vs. Union of India & Ors [1993] INSC 218 (13 April 1993)

Ahmedabad Manufacturing And Calicoprinting Co. Ltd. & ANR Vs. Union of India & Ors [1993] INSC 17 (12 January 1993)

Union of India & ANR Vs. Century Manufacturing Company Ltd. [1992] INSC 155 (14 May 1992)

Kirloskar Brothers Ltd. Vs. Union of India & Ors [1992] INSC 74 (10 March 1992)

Burn Standard Company Ltd. & ANR Vs. Union of India & Ors [1991] INSC 156 (16 July 1991)

Seshasayee Paper & Boards Limited, Erode Vs. Collector of Central Excise, Coimbatore [1990] INSC 35 (13 February 1990)

Bharat Forge & Press Industries (P) Ltd. Vs. Collector of Central Excise, Baroda, Gujarat [1990] INSC 11 (16 January 1990)

Frick India Ltd. Vs. Union of India & Ors [1989] INSC 392 (21 December 1989)

Collector of Central Exise, Culcutta-Ii Vs. Eastend Paper Industries Ltd. & ANR [1989] NSC 256 (29 August 1989)

Collector of Central Excise, Hyderabad. Vs. Chemphar Drugs & Liniments, Hyderabad [1989] INSC 54 (14 February 1989)

Mafatlal Fine Spinning & Mfg. Co. Ltd. Vs. Collector of Central Excise, Bombay [1989] INSC 11 (17 January 1989)

Collector of Central Excise, Bombay-I & ANR Vs. Parle Exports (P) Ltd. [1988] INSC 352 (22 November 1988)

Ujagar Prints Vs. Union of India & Ors [1988] INSC 345 (4 November 1988)

Shroff & Co. Vs. Municipal Corporation of Greater Bombay & ANR [1988] INSC221 (12 August 1988)

Tata Iron & Steel Co. Ltd. Vs. Union of India & Ors [1988] INSC 153 (6 May 1988)

Union of India & Ors Vs. Madhumilan Syntex Pvt. Ltd. & ANR [1988] INSC 128 (3 May 1988)

Collector of Central Excise, Madras Vs. T.I. Millers Ltd. Madras & T.I. Diamond Chain, Madras [1988] INSC 87 (28 March 1988)

Collector of Central Excise, Madras. Vs. Kutty Flush Doors & Furniture Co. (P) Ltd. [1988] INSC 86 (28 March 1988)

J.K. Cotton Spinning And Weaving Mills Ltd. & ANR Vs. Union of India & Ors [1987] INSC 304 (30 October 1987)

Sidhosons & ANR Vs. Union of India & Ors [1986] INSC 220 (28 October 1986)

Union of India & Ors Vs. M/S Modi Rubber Limited [1986] INSC 173 (18 August 1986)

Union Carbide India Limited Vs. Union of India & Ors [1986] INSC 63 (4 April 1986)

Union of India & Ors Vs. Godfrey Philips India Ltd. [1985] INSC 219 (30 September 1985)

Joint Secretary To The Govt. of India & Ors Vs. Food Specialities Ltd. [1985] INSC 216 (30 September 1985)

Union of India & Ors Vs. Clbatul Limited [1985] INSC 209 (27 September 1985)

Union of India & Ors Vs. Ahmedabad Manufacturing and Calico Printingco. Ltd. [1985] INSC 173 (12 August 1985)

Khandelwal Metal & Engineering Works & ANR Vs. Union of India & Ors [1985] INSC 141 (11 June 1985)

Empire Industries Limited & Ors Vs. Union of India & Ors [1985] INSC121 (6 May 1985)

Bata Shoe Co. (P) Ltd. & Ors Vs. The Collector of Central Excise & Ors [1985] INSC 101 (25 April 1985)

Coromandel Fertilizers Limited Vs. Union of India & Ors [1984] INSC 146 (17 August 1984)

Shri Vallabh Glass Works Ltd. & Ors Vs. Union of India & Ors [1984] INSC 57 (14 March 1984)

Union of India & Ors Vs. Bombay Tyre International Ltd. [1983] INSC 147 (7 October 1983)

Delhi Cloth and General Mills Co. Ltd. Vs. State of Rajasthan & Ors [1980] INSC 113 (8 May 1980)

Union of India & Ors Vs. Gujarat Woollen Felt Mills [1977] INSC 106 (7 April 1977)