Bare Act Search Results

Customs and Excise Revenues Appellate Tribunal Act, 1986 [Repealed] Chapter III

Title: Jurisdiction, Powers and Authority of the Appellate Tribunal

State: Central

Year: 1986

.....order referred to in section 14 if such decision or order relates only to-- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; (d) any goods imported or exported as baggage or by post; (e) any goods loaded, or deemed to have been loaded in accordance with an import manifest or import report, in a conveyance for importation into India, but which arc not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination or any goods which have been lost or destroyed after being unloaded at.....

Customs and Excise Revenues Appellate Tribunal Act, 1986 Complete Act

State: Central

Year: 1986

.....under the control of the central excise authorities or the customs authorities, as the case may be, or any penalty levied under the Central Excises Act or the Customs Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty demanded or the penalty levied: Provided that where in any particular case, the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Appellate Tribunal may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard the interests of revenue. SECTION 21: RIGHT OF APPLICANT TO TAKE ASSISTANCE OF LEGAL PRACTITIONER AND GOVERNMENT TO APPOINT REPRESENTING OFFICERS. (1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of a legal practitioner of his choice to present his case before the Appellate Tribunal. (2) The Central Government may authorise one or more legal practitioners or any of its officers to act as presenting officer and any person so authorised by it may present its case with.....

Customs and Excise Revenues Appellate Tribunal Act, 1986 [Repealed] Section 15

Title: Bar of Jurisdiction of the Appellate Tribunal in Certain Cases

State: Central

Year: 1986

.....order referred to in section 14 if such decision or order relates only to-- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory in a warehouse; (b) a rebate of duty of excise on goods exported to any country or territory outside India or on excisable materials used in the manufacture of goods which are exported to any country or territory outside India; (c) goods exported outside India (except to Nepal or Bhutan) without payment of duty; (d) any goods imported or exported as baggage or by post; (e) any goods loaded, or deemed to have been loaded in accordance with an import manifest or import report, in a conveyance for importation into India, but which arc not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination or any goods which have been lost or destroyed after being unloaded at.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Central Excise Act, 1944 Complete Act

State: Central

Year: 1944

.....to any goods in the Section or Chapter notes of 18 the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 19 ["manufacture; or"] 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;] 10"(iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,". (g) "prescribed" means prescribed by rules made under this Act; (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; 21 (i)* * * 22 (J)* * * 23 (JJ)* * * (k) "wholesale dealer" means a person who buys or sells.....

Central Sales Tax Act, 1956 Chapter II

Title: Formulation of Principles for Determining when a Sale or Purchase of Goods Takes Place in the Course of Inter-state Trade or Commerce or Outside a State or in the Course of Import or Export

State: Central

Year: 1956

..... Explanation.-- Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places. Section 5 - When is a sale or purchase of goods said to take place in the course of import or export (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India. 1 [(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall.....

Central Excise Act, 1944 Section 11B

Title: Claim for Refund of Duty

State: Central

Year: 1944

.....to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (5) For the removal of doubts, it is hereby declared that any notification issued under clause.....

Finance (No. 2) Act, 1980 Chapter IV

Title: -

State: Central

Year: 1980

.....the expiry of that, period such rate is reduced, the date of such reduction; ( e ) in a case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; ( f ) in any other case, the date of payment of duty.'. Section 50 - Amendment of Act 52 of 1962, etc., to provide for an Appellate Tribunal ( 1 ) The amendments directed in the Fifth Schedule, being amendments to provide for an Appellate Tribunal under the Customs Act, 1962, the Central Excises Act and the Gold ( Control ) Act, 1968( 45 of 1968 ) and for matters connected therewith shall be made in the said Acts. ( 2 ) The amendments directed to be made by sub-section ( 1 ) shall come into force on such date 11.10.1982 : Vide Notification No.G.S.R.597 ( E ) dated 11.10.82.Gazette of India, Exty.PT.II.Section 3 ( I ) as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for the amendments to different Acts. ( 3 ) If any difficulty arises in giving effect to the provisions of any Act referred to in sub-section ( 1 ), as amended by the amendments thereto directed.....

Finance (No. 2) Act, 1980 Section 49

Title: Amendment of Act 25 of 1978

State: Central

Year: 1980

.....this section ( A ) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; ( B ) "relevant date" means,-- ( a ) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,- ( i ) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or ( ii ) if the goods are exported by land, the date on which such goods pass the frontier, or ( iii ) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; ( b ) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; ( c ) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a.....

Finance (No. 2) Act, 1980 Complete Act

State: Central

Year: 1980

.....80TT-,8OU-,143-,155-,171-,208-,209A-,212-,215-,273- and Sch. IV of I.T. Act, Ss. 80AA. 80AB and 801 were inserted in the I.-T Act by this Act. S. 35 dealt with some consequential amendments in the I.- T Act. All these have been incorporated in the principal Act and hence not printed here. SECTION 36: 36 - 41 Amendments incorporated inthe Wealth-tax Act. 1957 (27 of 1957) SECTION 42: AMENDMENT OF ACT 18 OF 1958 (Incorporated in the Principal Act. Hence not printed]. SECTION 43: AMENDMENT OF ACT 45 OF 1974 (1) Amendments isS. 2 of the Income-tax Act.-1974 (45 of 1974) 'have been incorporated in the Act. (2) inSection 6-, in sub-section (2). for the words, figures and letters "after the 28th day of February, 1978",the words, figures and letters, "during the period commencing on the 1st day of March, 1978 and ending with the 30th day of June, 1980" shall be submitted with effect from the 1st day of Sept., 1980. SECTION 44: SAVING IN CERTAIN CASES Where before the 18th day of June, 1980 (being the date on which the Finance (N0.2) Bill, 1980 was introduced), the Supreme Court has, on an appeal or a reference in respect of the assessment of an asscssee.....