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Start Free TrialCustoms Tariff Act 1975 Chapter 84
Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof
State: Central
Year: 1975
.....Other u [7.5%]37 - 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 --- Pile-drivers u [7.5%]37 - 8430 10 20 --- Pile-extractors u [7.5%]37 - 8430 20 00 - Snow-ploughs and snow-blowers u [7.5%]37 - - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 --- Coal cutters u [7.5%]37 - 8430 31 20 --- Tunneling machinery u [7.5%]37 - 8430 31 90 --- Other u [7.5%]37 - 8430 39.....
View Complete Act List Judgments citing this sectionCustoms Tariff Act 1975 Chapter 72
Title: Iron and Steel
State: Central
Year: 1975
.....to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; (c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 7. Classification of composite articles: Except where the headings other wise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are.....
View Complete Act List Judgments citing this sectionFinance Act 1975 Chapter IV
Title: Indirect Taxes
State: Central
Year: 1975
.....Act of the financial year 1976-77 and the provisions of the 1962 Act aforesaid shall apply accordingly. (5) The provisions of the Central Excises Act and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be. Section 35 - Amendment of Act 58 of 1957 The First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 shall be amended in the manner specified in the Third Schedule. Section 36 - Discontinuance of Salt Duty For the year beginning on the 1st day of April, 1975, no duty under the Central Excises Act or the Tariff Act shall be levied in respect of salt manufactured in, or imported into, India. Section 37 - Special provisions as to duties of excise on skelp (1) Notwithstanding any judgment, decree or order of any court, in all Central laws, providing for or relating to the levy on iron or steel products.....
View Complete Act List Judgments citing this sectionFinance Act 1975 Section 37
Title: Special Provisions as to Duties of Excise on Skelp
State: Central
Year: 1975
.....following the date of introduction of the Finance (No. 2) Bill, 1962, which, inter alia, provided for the levy of duties of excise on strips; (b) "Central law" means - (i) a Central Act; (ii) any provision in a Bill introduced in the House of the People in respect of which a declaration was made under section 3 of the Provisional Collection of Taxes Act, 1931 (16 of 1931); (iii) any rule or notification made or issued under such Central Act or provision; (c) "duties of excise" includes regulatory duties of excise and auxiliary duties of exise. Explanation 2 : For the purposes of this section, "skelp" means hot rolled narrow strip of width not exceeding six hundred millimetres with rolled (square, slightly round or bevelled) edge. (2) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.
View Complete Act List Judgments citing this sectionFinance Act 1975 Schedule II
Title: Second Schedule
State: Central
Year: 1975
.....column against sub-item (1), the entry "Thirty seven and a half per cent. ad valorem." shall be substituted; (ii) in Item No. 4, under "I. Unmanufactured tobacco -", for the entry in the third column against sub-item (8), the entry "One rupee and ninety paise." shall be substituted; (iii) in Item No. 6, for the entry in the third column, the entry "Two thousand and one hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted; (iv) in Item No. 14D, for the entry in the third column, the entry "Twenty-five per cent. ad valorem." shall be substituted; (v) in Item No. 14F, for the entry in the third column, the entry "Forty per cent. ad valorem." shall be substituted; (vi) in Item No. 16, in the second column, after the words "and includes the inner tube", the words, "the tyre flap" shall be inserted; (vii) in Item No. 17, for the entry in the third column against sub-item (3), the entry "Ninety paise per kilogram." shall be substituted; (viii) in Item No. 18A, for the entries in the third column against sub-items (1) and (2), the entries "Ten rupees per kilogram." and "Four rupees per kilogram." shall, respectively, be.....
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