HPL Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh

Commissioner of Central Excise vs. M/S. Madhan Agro Industries (I) Pvt. Ltd

Bench: HON'BLE THE CHIEF JUSTICE

…s the packaging thereof satisfies all the requirements set out in Chapter Note 3 in Section VI-Chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985, read with the General/Explanatory Notes under the corresponding Chapter Note 3 in 12 (2006) 5 SCC 208 37 Chapter 33 of the Harmonized System of Nomenclature, whereupon it would be classifiable as ‘hair oil’ under Heading 3305 in Section VI- Chapter 33 thereof. 49. The impugned orders, holding to that effect, therefore do not brook interference on any count. The appeals are bereft of merit and are accordingly dismissed. Parties shal…

Commissioner of Customs and Central Excise vs. M/S D.L.Steels Through Its Manager

The appeals are dismissed without

Bench: HON'BLE THE CHIEF JUSTICE

…the assessee. The finding of fact as recorded by CESTAT gets reinforced by the policy condition attached to the sub-heading 1209.99.00 of the Import Policy which specifically 16 See HPL Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh (2006) 5 SCC 208, Parle Agro Pvt. Ltd. v. Commissioner of Commercial Taxes, Trivandrum (2017) 7 SCC 540, Union of India & Ors. v. Garware Nylons Ltd. & Ors. (1996) 10 SCC 413. Civil Appeal Nos. 2360-2376 of 2009 Page 24 of 26 states - ‘import of pomegranate seeds will be free’. Without any doubt, sub-heading 1209.99.00 in the Import Policy correlates…

Commissioner of Central Excise Etc vs. M/S.Aishwarya Industries Through Its Managing Director Etc

Bench: Us.

…Jain (2011) 12 SCC 713). A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former [see CCE v. Jayant Oil Mills (P) Ltd. (1989) 3 SCC 343, HPL Chemicals Ltd. v. CCE (2006) 5 SCC 208, Western India Plywoods Ltd. v. Collector of Customs (2005) 12 SCC 731 and CCE v. Carrier Aircon Ltd. (2006) 5 SCC 596]. 40. In Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd. (2006) 5 SCC 596, this Court held as under:- "14. End use to which the product is put to by itself cannot be determinative of the classification of the product.…

Commnr. of Central Excise vs. M/S. Wockhardt Life Science Ltd

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.783-803 OF 2004 COMMNR. OF CENTRAL EXCISE ... APPELLANT VERSUS M/S.WOCKHARDT LIFE SCIENCES LTD...RESPONDENT O R D E R 1. These appeals are directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai in Appeal Nos.E-1252-1271/02-MUM and E/3630-01-MUM dated 18.6.2003. By the impugned judgment and order, the Tribunal has reversed the findings and conclusions reached both by the Adjudicating Authority and the appellate authority. 2. The prima…