Article 246A
b) Compensation Cess under Article 270
c) Surcharge in the nature of NCCD under Article 271
d) Excise duty under Entry 84 List ... mind are:
a) Source of Power - Article 246 vis-à-vis Article 246A.
b) Field of Legislation - Entry 84 List I vis-à-vis Article
found that:
(i) Cast articles of iron falling under Chapter 84 have been cleared by the noticee without issuing G.P. 1 and without payment ... acquired the essential character of a complete or finished article classifiable under Chapter 84 to 86 as alleged in the show cause notice. The appellants
Tariff which covers parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. The arguments that by virtue ... Heading Sub-heading Description of Articleing
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98.06 9806.00 Parts of machinery, equipments, appliances,
instruments and articles of Chapters
84, 85, 86, 89 and 90.
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According
unfinished or incomplete article as a complete article or finished article provided it satisfies the essential character of complete or finished article. The Collector ... earlier Note l(g) of Section XVI excludes from Chapter 84 articles of general use. Therefore, tubes, pipes and pipe fittings being articles of general
Description of the article
No. No.
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98.06 9806.00 Parts of machinery, equipments, appliances
instruments and articles of Chapters 84 ... follows that parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90 even when covered by a more specific
ultra vires the legislative competence
of Parliament under Article 256 read with Entry 84 in the
Union List and striking down clause ... outside
the legislative competence of Parliament under Article 246
read with Entry 84 in the Union List and was, therefore,
unconstitutional and void. This ground
Item 45, referred to above, which now finds its counterpart in item 84 in the Union Legislative list appended to the Constitution of India reads ... ultra vires the legislative competence of Parliament under Article 246 read with Entry 84 of the Union List in the light of Entry
recorded as pieces - roughly shaped.
16. Forgings are articles recognised as separate articles in the trade as also in the First Schedule to Central Excise ... would be classifiable under Chapters 73, 84, 85, 86 etc. as blanks or semi-finished articles having essential character of machinery parts
read "parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85,86, 89 and 90".
26. The Chapter note ... Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately
technical uses excludes itself from classification under Chapter Heading 84; that Chapter Heading 84 covers Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; parts thereof; that ... classifiable under Chapter 84 and were appropriately classifiable under Chapter Heading 70.15. The appellants submitted that glass moulds are not articles of technical
