Bare Act Search Results

Central Excise Tariff Act, 1985 Chapter 89

Title: Ships, Boats and Floating Structures

State: Central

Year: 1985

.....transport of the goods and other vessels for the transport of both persons and goods u Nil 8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving ?shery products : 8902 00 10 --- Trawlers and other ?shing vessels u Nil 8902 00 90 --- Other u Nil 8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES 8903 10 00 - In?atable u 16% - Other : 8903 91 00 -- Sail boats, with or without auxiliary motor u 16% 8903 92 00 -- Motorboats, other than outboard motorboats u 16% 8903 99 -- Other : 8903 99 10 --- Canoes u 16% 8903 99 90 --- Other u 16% 8904 00 00 Tugs and pusher cr aft u Nil .....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXIX

Title: Ships, Boats and Floating Structures

State: Central

Year: 2004

.....for transport of the goods and other vessels for the transport of both persons and goods u Nil 8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products: 8902 00 10 --- Trawlers and other fishing vessels u Nil 8902 00 90 -- Other u Nil 8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES 8903 10 00 - Inflatable u 16% nbsp; - Other: 8903 91 00 -- Sail boats, with or without auxiliary motor u 16% 8903 92 00 -- Motorboats, other than outboard motorboats u 16% 8903 99 - Other: 8903 99 10 --- Canoes u 16% 8903 99 90 -- Other u 16% 8904 00 00 TUGS AND PUSHER CRAFT u Nil 8905 LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE.....

Customs Tariff Act 1975 Chapter 89

Title: Ships, Boats and Floating Structures

State: Central

Year: 1975

.....the goods and other vessels for the transport of both persons and goods u [10%]2 - 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products : 8902 00 10 --- Trawlers and other fishing vessels u [10%]2 - 8902 00 90 --- Other u [10%]2 - 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 8903 10 00 - Inflatable u [10%]2 - - Other : 8903 91 00 -- Sail boats, with or without auxiliary motor u [10%]2 - 8903 92 00 -- Motorboats, other than outboard motorboats u [10%]2 - 8903 99 -- Other : 8903 99 10 --- Canoes u [10%]2 - 8903 99 90 .....

Customs Tariff (Amendment) Act, 2003 Chapter LXXXIX

Title: Ships, Boats and Floating Structures

State: Central

Year: 2003

.....of the goods and other vessels, for the transport of both persons and goods u 30% 8902 FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products : 8902 00 10 --- Trawlers and other fishing vessels u 25% - 8902 00 90 --- Other u 25% - 8903 YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES 8903 10 00 - Inflatable u 30% - - Other : 8903 91 00 --- Sail boats, with or without auxiliary motor u 30% - 8903 92 00 --- Motorboats, other than outboard motorboats u 30% - 8903 99 -- Other : 8903 99 10 ---- Canoes u 30% - 8903 99 90 --- Other a 30% - 8904 00 00 TUGS AND PUSHER.....

Central Excise Tariff (Amendment) Act, 2004 Schedule I

Title: First Schedule

State: Central

Year: 2004

.....on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2) read with sub-section (3) of section 3 or section 4 or section 4Aof the Central Excise Act, 1944 (1 of 1994), the duty being equal to such percentage of the value as is indicated in that column. Additional Notes In this Schedule,-- (1)(a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; (c) "tariff item" means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise or eight- digit number with blank in the column of the rate of duty; (2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters; (3) in column (3), the standard unit of quantity is specified for each tariff.....

Customs Tariff (Amendment) Act, 2003 Section 3

Title: Substitution of New Schedule of First Schedule

State: Central

Year: 2003

.....instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; (b) subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use. 6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related subheading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise.....

Finance Act, 2011, (Central) Section 58

Title: Amendment of Section 9a

State: Central

Year: 2011

In section 9A of the Customs Tariff Act, after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that circumvention of anti-dumping duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article subject to such anti-dumping duty or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or far any other manner, whereby the anti dumping duty so imposed is rendered ineffective, it may extend the antidumping duty to such article or an article originating in or exported from such country, as the case may be."

Central Excise Tariff Act, 1985 Complete Act

State: Central

Year: 1985

.....Excise Tariff Act, 1985" shall be substituted; (b) insection 2-, for clause (f), the following clause shall be substituted; namely :- '(f) "manufacture" includes any process,- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;' (c) theFirst Schedule -shall be omitted. (2) Any reference to the expression "First Schedule to the8[Central Excise Act, 1944] (1 of 1944)" in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act. SCHEDULE 01: RULES FOR THE INTERPRETATION OF THIS SCHEDULE 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any.....