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Central Excise Tariff Act, 1985 Chapter 82

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

State: Central

Year: 1985

THEREOF OF BASE METAL NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXII

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

State: Central

Year: 2003

THEREOF OF BASE METAL NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface

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Customs Tariff Act 1975 Chapter 82

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal;

State: Central

Year: 1975

THEREOF OF BASE METAL NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface

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Brief the judgments behind these acts

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

5 ['(17) "beauty treatment" includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up or such other similar services;'; ] (18) "beauty parlour"

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Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

organisation; 5['(17) "beauty treatment" includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up or such other similar services;'; ] (18) "beauty parlour"

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The DELHI TAX ON LUXURIES ACT, 1996 Section 2

Title: Amendment of section 2

State: Delhi

Year: 1996

separately per room per day; (iv) Facilities or services provided in a spa which includes beauty treatment, manicure, pedicure, facial, laser treatment, massage shower, hydrotherapy, steam bath, saunas or cuisine, medispa and the like;"; (viii) After clause

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Customs Tariff (Amendment) Act, 2003 Chapter XXXIII

Title: Essential Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 2003

and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations 33041000 - Lip make-up preparations kg. 30% - 33042000 - Eye make-up preparations kg. 30% - 33043000

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Customs Tariff Act 1975 Chapter 33

Title: Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 1975

preparations and preparations for the care of the skin (other than medicaments), includingsunscreen or suntan preparations; manicure or pedicure preparations 3304 10 00 - Lip make-up preparations kg. [10%]8 - 3304 20 00 - Eye make-up preparations

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Central Excise Tariff (Amendment) Act, 2004 Chapter XXXIII

Title: Essential Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 2004

AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS 3304 10 00 --- Lip make-up preparations kg. 16% 3304 20 00 --- Eye make-up preparations kg.

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Finance Act, 2003 Chapter V

Title: Service Tax

State: Central

Year: 2003

behalf of the said agency or organisation; (17) "beauty treatment" means face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up; (18) "beauty parlour" means any establishment providing beauty treatment

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