S No
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Citation
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Name of the Party
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Subject Heading
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1
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2012
(2) ECS (4) (Tri-Mum)(149 KB)
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Apsara Metallica Industries
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The demand is
confirmed after denying the benefit of Notification No.45/86-CE on the ground
that the yarn manufactured by the applicant is classifiable under Heading
5605.90 of the Central Excise Tariff
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2
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2012
(2) ECS (1) (Tri-Del) (157 KB)
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M/s Alfa Products
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Brass Brazing Granules/Pellet
would be correctly classifiable under sub-heading 7403.21 as the goods, in
question are in the nature of un-wrought metal and this sub-heading covers
"Copper zinc Base Alloys". Since the goods are classifiable under sub-heading
7403.21 and same are other than the Brass Rods/Bars used for making wire, the
same would not be covered by SSI exemption
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3
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2012(2)
ECS (6) (178 KB)
(Tri-Ban)(179 KB)
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M/s Bayir
Extracts Pvt Ltd M/s Bayir
Chemicals M/s Sneha
Chemicals
|
The challenge to the
demand of duty on oleoresins cannot be sustained inasmuch as the evidence on
record is in favour of the Revenue. The Managing
Director of GNCO/BEPL clearly admitted in his statement dated 15.7.2003 that
8,67,600 liters of rectified spirit procured from
April 1999 to October 2001 had been used as solvent for manufacture of chilli oleoresins weighing 32,020 kgs.
and that, out of this quantity, 31,370 kgs. of oleoresins was sold in the market in retail
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4
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2013
(1) ECS (60) (Tri-Mum)(151 KB)
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Gangapur SSK Ltd. Aurangabad
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Brown sugar cleared at
nil rate of duty by classifying the same under Chapter Heading 2301.11 of the
Central Excise Tariff as residue of food industry. As per Chapter Note No. 2
of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in
which the sucrose contents, if expressed as a percentage of the material
dried to constant weight at 10oc, would be more than 90. In light testing
done by Central Excise Laboratory, Mumbai and finding that the percentage is
more than 90%, the brown sugar is classifiable under Chapter Heading 1701.90
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5
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2013
(1) ECS ( 91) (Tri-Kol)(163 KB)
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M/s Ashok Electrical Stampings (P)
Ltd
|
In CCE, Guntur vs. ShriChaitanya Educational Committee: 2011 (22) STR 135 (A.P.),
held that not only the prima - facie case but balance of convenience should
also be seen
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6
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2013
(1) ECS (80) (Tri-Che)(213 KB)
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M/s Madura Coats Ltd
|
In view of sub-section (1) of Section
110 of the Finance Act, 2000 which gave retrospective effect to the amended
provisions of Section 11 A (1) of the Central Excise Act
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7
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2012
(2) ECS (94) (Tri-Del)(136 KB)
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M/s Shakeel
Metals
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Classification of Brass Grazing
Granules/Pallets under heading 7403.21-not entitled for SSI Exemption
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8
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2014 (4) ECS (115) (Tri-Mum)(153 KB)
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M/s. Hindalco Industries
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Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium/non-ferrous metal products are manufactured goods and hence exciasable w.e.f. 10/05/2008 in view of the explanation added to Section 2(d) of the Central Excise Act, 1944.
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