Bare Act Search Results

Central Excise Tariff Act, 1985 Chapter 21

Title: Miscellaneous Edible Preparations

State: Central

Year: 1985

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 5. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 3[6. In relation to product of tariff item 2106 90 30,, the process of adding or mixing cardamom, copra, menthol, spices, sweetening agents or any such ingredients other than lime, katha (catechu) or tobacco to betel nut, in any from, shall amount to "manufacture".] SUPPLEMENTRY NOTES 1. In this Chapter, "Pan masala" means any preparation containing betel-nuts and any one or more of the following ingredients, namely:- lime and katha (catechu), but not tobacco, whether or not containing any other ingredient, such as cardamom, copra or menthol. 2. In this Chapter, "betel-nut.....

Finance Act, 2003 Chapter III

Title: Direct Taxes

State: Central

Year: 2003

.....of April, 2004, namely:-- 'Explanation 2.--For the removal of doubts, it is hereby declared that "business connection" shall include any business activity carried out through a person who, acting on behalf of the non-resident,-- (a) has and habitually exercises in India, an authority to conclude contracts on behalf of the non-resident, unless his activities are limited to the purchase of goods or merchandise for the non-resident; or (b) has no such authority, but habitually maintains in India a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the non-resident; or (c) habitually secures orders in India, mainly or wholly for the non-resident or for that non-resident and other non-residents controlling, controlled by, or subject to the same common control, as that non-resident: Provided that such business connection shall not include any business activity carried out through a broker, general commission agent or any other agent having an independent status, if such broker, general commission agent or any other agent having an independent status is acting in the ordinary course of his business: Provided further that where.....

Finance Act, 2003 Section 99

Title: Insertion of Thirteenth and Fourteenth Schedules

State: Central

Year: 2003

.....or chemical fertilizers 31.02 to 31.05 2412 15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) 3808.10 24211 or 24219 16. Fibre glass and articles thereof 70.14 26102 17. Manufacture of pulp - wood pulp, mechanical or chemical (including dissolving pulp) 47.01 21011 18. Branded aerated water/soft drinks (non-fruit based) 2201.20. 2202.20 15541 or 15542 19. Paper 4801 21011 to 21019 Writing or printing paper, etc. 4802.10 Paper or paperboard, etc. 4802.20 Maplitho paper, etc. 4802.30 Newsprint, in rolls or sheets 4801.00 Craft paper, etc. 4804.10 Sanitary towels, etc. 4818.10 Cigarette paper 48.13 Grease-proof paper 4806.10 Toilet or facial tissue, etc. 4803 Paper and paperboard, laminated internally with bitumen, tar or asphalt 4807.10 .....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXI

Title: Miscellaneous Edible Preparations

State: Central

Year: 2004

..... -- -Roasted coffee substitutes kg. Nil 21013090 -- -Other kg. Nil 2102 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS 2102 10 - Active yeasts: 21021010 -- -Culture yeast kg. 16% 21021020 -- -Baker's yeast kg. 16% 21021090 -- -Other kg. 16% 21022000 - Inactive yeasts, other single-cell micro-organisms, dead kg. 16% 2102 3000 Prepared baking powders kg. 16% 2103 SAUCES AND PREPARATIONS THEREFOR, MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD 2103 1000 Soya sauce kg. 16% 2103 2000 - Tomato ketchup and other tomato sauces kg. 16% 2103 3000 - Mustard flour and meal and prepared mustard kg. 16% 2103 90 - Other: 2103 9010 -- -Curry paste kg. 16% 2103 9020.....

Customs Tariff Act 1975 Chapter 21

Title: Miscellaneous Edible Preparations

State: Central

Year: 1975

.....of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture or aerated water, such as in automatic vending machines. 5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes; (h) pre-cooked rice, cooked either fully or partially and their dehydrates; and (i) preparations for lemonades or other.....

Income Tax Act, 1961 Schedule XIV

Title: List of Articles or Things or Operations

State: Central

Year: 1961

.....80-IC(2)] LIST OF ARTICLES OR THINGS OR OPERATIONS PART A For the North-Eastern States (1) Fruit and Vegetable Processing industries manufacturing or producing (i) Canned or bottled products; (ii) Aseptic packaged products; (iii) Frozen products; (iv) De-hydrated products; (v) Oleoresins. (2) Meat and Poultry Product industries manufacturing or producing (i) Meat Products (buffalo, sheep, goat and pork); (ii) Poultry production; (iii) Egg Powder Plant. (3) Cereal Based Product industries manufacturing or producing (i) Maize Milling including starch and its derivatives; (ii) Bread, Biscuits, Breakfast Cereal. (4) Food and Beverage industries manufacturing or producing (i) Snacks; (ii) Non-alcoholic beverages; (iii) Confectionery including chocolate; (iv) Pasta products; (v) Processed spices, etc.; (vi) Processed pulses; (vii) Tapioca products. (5) Milk and milk based product industries manufacturing or producing (i) Milk powder; (ii) Cheese; (iii) Butter/ghee; (iv) Infant food; (v) Weaning food; (vi) Malted milk food. (6) Food packaging industry. (7) Paper products industry. (8) Jute and mesta products.....

Customs Tariff (Amendment) Act, 2003 Chapter XXI

Title: Miscellaneous Edible Preparations

State: Central

Year: 2003

.....of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines. 5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes; (h) pre-cooked rice, cooked either fully, or partially and their dehydrates; and (i) preparations for lemonades or other.....

Employees Provident Fund & Miscellaneous Provisions Act 1952 Schedule 1

Title: Schedule I

State: Central

Year: 1952

SCHEDULE I [See sections 2(i) and 4] Any industry engaged in the manufacture 1 [***] of any of the following, namely:-- Cement. Cigarettes. Electrical, mechanical or general engineering products. Iron and steel. Paper. Textiles (made wholly on in part of cotton or wool or jute or silk, whether natural or artificial). 2 [1. Matches. 2. Edible oils and fats. 3. Sugar. 4. Rubber and rubber products. 5. Electricity including the generation, transmission and distribution thereof. 6. Tea. 7. Printing [other than printing industry relating to newspaper establishments as defined in the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955), including the process of composing types for printing, printing by letter press, lithography, photogravure or other similar process or book-binding.] 8. Glass. 9. Stone-ware pipes. 10. Sanitary wares. 11. Electrical porcelain insulators of high and low tension. 12. Refractories. 13. Tiles.] 3 [1. Heavy and fine chemicals, including:-- (i) Fertilizers. (ii) Turpentine. (iii) Rosin. (iv) Medical and pharmaceutical preparations. (v) Toilet preparations, (vi).....

EMPLOYEES' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 Complete Act

State: Central

Year: 1952

.....a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (63 of 1948)- , the person so named; and Definitions Page 2 of 3 (ii) in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent;] (f) "employee" means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of 16 [an establishment], and who gets his wages directly or indirectly from the employer, 17 [and includes any person- (i) employed by or through a contractor in or in connection with the work of the establishment ; (ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 (52 of 1961), or under the standing orders of the establishment;] 18 [(ff) "exempted employee" means an employee to whom a Scheme 19 [or the insurance Scheme, as the case may be,] would, but for the exemption granted under.....

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....