Dass Colour Lab Vs. Union of India (Uoi) and ors.

Decided On : Jan-29-1993

Court : Chennai

LAW: The Customs Act, Act 52 of 1962, the Aircraft Act 22/1934, the Customs Act, Section 12, the Customs Act, the Indian Tariff Act, Indian Tariff Act XXXII, the Customs Act, Section 2, the Indian Tariff Act, Section 2.6, the General Agreement on Tariffs and Trade, the Customs Act, Section 2, the Customs Act, Indian Tariff Act, the Amendment Act, the Customs Act, Customs Tariff Act, Indian Tariff Act, Section 12, the Customs Act, the Customs Act, the Customs Tariff Act, Section 12, the Customs Act, Section 15, the Customs Act, Section 46, Section 25, the Customs Act, Section 157, the Customs Act, the Central Boards of Revenue Act, the Customs Tariff Act, Chapter Notes, Section 25, the Customs Act, Chapter 98, Chapter 99, Chapter, Section 25, the Customs Act, Chapter Notes, the Tariff Act, Chapter 98, Chapter, Section 157, the Customs Act, Section 157, the Customs Act, the Customs Tariff Act, Chapters 1 to 97, Chapter 98, Chapter 98, Chapter 98, Chapter 98, Section 157, the Customs Act, chapter 98, Chapter 98, Chapter 98, Chapter, Section 157, the Customs Act, the Industrial Disputes Act, Article 143., the Customs Tariff Act, Chapter 98, Chapter 98, the Indian Tariff Act, the Gift Tax Act, Section 157, the Customs Act, the Customs Act, the Customs Act, Chapter 98, the Customs Act, the Customs Act, Customs Tariff Act, Chapter 98, Section 25, the Customs Tariff Act, Chapter, Chapter 98, Section 40, the Displaced Persons (Compensation and Rehabilitation, Chapter 98, Section 29-B of the Industries (Development and Regulation) Act, Article 14 of the Constitution of India, Article 14 of the Constitution of India, Section 15, the Customs Act, Section 15, the Customs Act, the Customs Act, Section 15, the Customs Act, Constitutional, Section 15, the Customs Act, Section 25, the Customs Act

ORG: ORDERSrinivasan, the Project Imports Regulations, Madurai, The Letters of Credit, the Sponsoring Authority, Project Imports Regulations, Customs Notification No, Customs, the Assistant Collector of Customs, S49/132/86 Group, the Project Import Regulations, Customs Notification No.230/86, W.P. 6479 of, the Project Import Regulations, the Project Import Regulations, Customs, the Sea Customs Act 8/1878, the Inland Bonded Warehouses Act 8/1896, the Land Customs Act 19/1924, the Draft League of Nations Nomenclature, The Indian Tariff (Amendment) Act, GATT, the GATT Concessions, The Tariff Revision Committee, Government, the Brussels Tariff Nomenclature, The Customs Tariff Act, Customs Tariff Nomenclature, the Customs Co-operation Council, CCCN, CCCN, the First Schedule, Schedules, the Customs Tariff Act, the Central Government, the Central Board of Excise, Customs, CCCN, the Customs Co-operation Council, the Customs Co-operation Council, Coding System, System, the International Convention, the Harmonized System, Headings, the Customs Tariff Act, Heading N0, Apparatus, the Central Government, the Official Gazette, the Board of Central Excise, Customs, Board, Customs Notification No, the Project Import Regulations, Project Imports (Registration of Contract) Regulation, the First Schedule, follows:(a, First Schedule, the Central Government, Board, Parliament, Board, Board, Legislature, Board, Board, the Central Government, Legislature, Board, Board, Customs House, the Central Board of Excise, Customs, Customs, Board, Board, the Project Imports (Registration of Contract) Regulations, the Central Government, Board, the Privy council, The Commission of Stamps 1899, State, the Project Import Regulations, Legislature, Board, Supreme, AIR 1951, SC, Legislature, Reliance, Legislation and Interpretation, Learned Counsel, Legislature, S. Chenniappa Mudaliar, City Circle VI, M.C.T. Trust, Income-Tax Officer, Tlie, Charitable Endowments Board, Madras - 34, Legislature, Board, Regulations, Regulations, the Central Government, Board, Board, the Central Government, Parliament, Board, Board, the Central Government, Court, Benzex Labs Limited v., Court, Legislature, Reliance, Principles of Statutory Interpretation, 5th Edn, Parliament, AC 150, St. Aubyn .A.G., Andlira Pradesh State Board for Prevention and Control of Water Pollution v. Andlira Pradesh Rayons : AIR1989SC611, Crown, IRC, AC 1, Bank, Chettinad v. CIT, A.V.Fernandez, CIT v. M & G Stores AIR 1968, SC, P.205;J.K Steel Ltd., Union of India AIR, Rowlatt, Rowlatt, Eagle Oil Co. Ltd., CIT AIR, Banarsidas v. ITO AIR, CIT, CIT Patiala v. Shahzadanand & Sons, Chhindwara v. Central Provinces Syndicate, Controller of Estate Duty v. Kantilal Trikamlal, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayon Ltd., Aphali Pharmaceuticals Ltd.', Goodyear India Ltd., Sultlej Cotton Mills Ltd., Upjohn, Customs, IRC, AC 1 Bank, Chettinad v. CIT, Potts Executive, IRC, A.V. Femandex v. Slate, CIT, CIT v. M& G Stores, Europea Oil, Inland Revenue, Gujarat State Financial Corporation, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd., IRC, Pott's Executors v., IRC, CIT, Steel Ltd., Union of India, CIT, Customs, ER, Taxes, Learned Counsel, the Supreme Court, Board, the Supreme Court, Devi Das v. State of Punjab, Asstt, A.N., Frick India Ltd., Unipn of India, Delhi Transport Corporation, Congress, Board, Board, Legislature, Board, Board, Board, Supreme, Court, Reliance, the Supreme Court, Union of India, Board, Board, Board, Customs Act, Reliance, the Supreme Court, Amba Lai v. Union of India, Ors AIR 1961, the High Court of Australia, C.L.R, the Privy Council, Utah Construction & Engineering Pty., Court, the Central Government, Project Import Regulations, Board, the Project Import Regulations, the Project Import Regulations, Learned Counsel, the Judgment of the Supreme Court, Uniojn of India, the Central Government, the Project Import Regulations, Legislature, Board, the Project Import Regulations, the Letter of Credit, Regulations, the CEGAT Special Bench, Collector of Customs, Learned Counsel, Universal Imports Agency, The Gujarat Electricity Board, Regulations, Learned Counsel, the Sponsoring Authority, the Letter of Credit, the Sponsoring Authority, Dhampur Sugar Mills Ltd v. Union of India and Ors, Reliance, Supreme, Union of India, Kanunga Industries, Counsel, Reliance, Glass Chatons Importers and Users Association and Ors, v. Union of India and Ors, Indian Express Newspapers, Ors, v. Union of India, Bhor Industries Ltd., Plant, the Board, Regulations, Reliance, the Supreme Court, Union of India, Godfrey Philips India Ltd, Reliance, Rizwan International v. The Union of India, Bharat Surfactants (Pvt.) Ltd., Union of India, the Apex Court, Karachi, the Customs Authorities, the Customs Authorities, Customs, Court, Reliance, Maxwell, the Interpretation of Statutes, Learned Counsel, the Supreme Court, Court, the Executive Government, Court, Legislature, Legislature, Legislature, State, the Bombay High Court, Subhash Photographies v. Union of India and Ors, Lazor Colour Prints Pvt, Union of India 1992, ELT, the Project Import Regulations, the Bombay High Court

NORP: J.1, British, Rules, Chapters 1 to 97, Statute, Rules, Canadian, Hindu, Rules

CARDINAL: 98.01, three, three, two, 230/86, 98.01, 90.10, three, 603.3, three, two, 3.4.1986.5, four, 1975.7, four, two, 97, 1962.9, 84.66, 72, 90.10, 98.01, 1, 90.10, 1, 98.01, 1, 2, 3, 4, 98.01 9801.00, 1, 2, 3, 4, 5, 6, 1, 6, 2, 98.01, 3.4.1986, 98.01, 98.01, 1, 97, 2, 98.01, 98.01, four, 1, 2, 3, 4, 5, 2, 84.66, one, more than one, one, 98.01, 1960)ILLJ251SC, 98.01, 1969]74ITR41(SC, 2, 1976]102ITR138(Mad, 3, 1(6, 1977]110ITR256(Mad, 4, 1990]183ITR624(SC, 1990(45)ELT19(Mad, 455, 456, 2, 100, 76, 1957]1SCR837, 3, 949, 2, 499, 106, 1965]56ITR67(SC, 1966]60ITR392(SC, 1970]3SCR745, 2, 1977]108ITR345(SC, 1989(44)ELT613(SC, 1991]188ITR402(SC, 1991]187ITR182(SC, 39.In, 1, 76, 1957]1SCR837, 1965]55ITR637(SC, 1963]2SCR405, 1970]3SCR680, 1976CriLJ1378, 1969]72ITR603(SC, 3, 39, 3, 949, 2, 2, 2, 1967]3SCR557, 1985]155ITR144(SC, 1991)ILLJ395SC, 72, 84.66, 1971]82ITR599(SC, 2, two, 3, 650, 1986.28, 2, 84.66, 98.01, 2, 2, 2, 1986.30, three, 22.8.1986, 1961]1SCR305, 3, 1967]1SCR110, 1969]1SCR580, 1962]1SCR862, 1990]184ITR129(SC, 98.01, 21/86, 18.6.86, 1986]158ITR574(SC, 191, 256:'In, 1979]3SCR952, 98.01, 62, 7Q3, two

DATE: 1986, April 3,1986, 1986, 1986, October 1985, 23.1.1986, 31.3.1986, 2.4.1986, the third week of April, 1986, 22.3.1986, 24.4.1986, 3.4.1986, 1986, 3.4.1986, that day, 1975, 6477 of 1986, 24.4.1986, 27, 1986, 1986, 1986, 1986, 3.4.1986, years, 1986, 1962, 1934, 1934, 1931, 1949, from year, 1975, 51 of 1975, the 2nd August, 1976, 1934, 1949, 1962, 1975, 1934, 1963, 1975, from 1978, 1978, 1986, 28.2.1986, 14th June, 1983, 1962, 28.2.1986, 1975, 1934, excluded.11, 1962, 52 of 1962, 1986, 1965, 1986, 1975, Notes 3 and 4 to Section XVI, Chapters 1 to 97, 1986, 28.2.1986, 1962, 52 of 1962, 1965, 74, 1980, 28.2.1986, 1885, 1892, 1951, 1869, 1936, 1951, 1970, 1974, 1921, 1945, 1963, 1064, 1971, 39, 1969 3, 1936, 1951, 1976 1, 1973]87ITR407(SC, 1969, 1974, 1974]94ITR204(SC, over 52 years, 1934, 1975, about 11 years, 1965, 19.4.1985, 6479, 1986, 1986, 1965, 1954, 1965, 1965, 23.1.1986, 223.1986, 24.4.1986, 3.4.1986, January 1986, the end of March 1986, 65 of 1951, 1986, October 1985, January 1986, 10044 of 1992, 4th July, 1981, 11th July, 1981, 23rd July, 1981, 4th August, 1981, 19th July, 1981, 18th July, 1981, 31st July, 1981, 11th July, 1981, 27 of 1990, 2nd April, 1992

PERSON: Regulations, Machine Model No, Regulations, Regulations, Regulations, Tariff, Harmonised System, stores:(iv, Schedule, Schedule, Annexure I. +, Schedule, T.U., Dilworth, Jagdish Swarup, Madras, Madras, Madras, Atmanatha Swami Devasthanam, Anr, Anr, Parle Exports, T.R.U., G.P. Singh, Wensleydale, Micklethwait, Cairns, Partington v. A.G., Ransom, Viscount Simon, Brandy Syndicate v. IRC, Firm Muar, Janapada Sabha, Owen Thomas Managin v. IRC, Haryana, Keshavlal, YMA, Madras, Tomlin, B.M. Kliarwar, Calcutta v. G. Arbuthnot & Co, Ransom, Ganga Saran, S.T. Commr, Parasuraman v. Slate, Schedule, Gift Tax, Madras, N.S. Getty, Anr, Pataky, Notification, Counsel, Note, Regulations, Counsel, Regulations, Controller, Ram Prashad, Hasan Nurani Malak v., S.M. Ismzil, Nagpur, and(4, Shantilal R. Desai, Anr, Counsel, Anr, Anr, Counsel, Rowlatt J., ', judgment.41

GPE: Japan, India, India, Headings, India, Sections, F.No, Bombay, India, Bombay, Onkarlal, case.19, F.No, Tenant v. Smith, Potts, Kerala, Gumahai, Kerala, Normand, Gujarat, Hukam Chand v., Headings, Shanahan, Hukam Chand, New Delhi, India, Bombay, F.No, W.P.No, Bombay, Bombay, Counsel, Babu Ram v. State of Punjab, W.P.No

LOC: Madras

FAC: Madras Port, the New Regulations

PERCENT: 55%, 100%, 60%, 10%

WORK_OF_ART: the Constitution of India, The Harmonized System, Collector of Customs, Regulations, State of Punjab, Scheme, Scheme, Collector of Central Excise

ORDINAL: first, First, First, Second, first, first, first, first, third, first

TIME: a temporary Act

PRODUCT: Notes, Schedule, Notes, Notes, Notes, Notes, 332, LR 4, Executor v. IRC, Tarulata Syam v., Saran, 264, 245

QUANTITY: 526/52/83-CUS, 526/52/83-CUS, 528/17/86-CUS

EVENT: AC 99