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Dr S J Rajalakshmi Vs. The Manager

Court : Karnataka

Subject : Service Tax

control; the (gb) certification, inspection and regulation of communication, navigation and surveillance or air traffic management facilities; The Aircraft (Amendment) Act, 2007 (44 of 2007) came into force with effect from 01-02-2008 vide Notification No.AV.11012/3/2000-A dated 21st January 2008 (gc) … the petitioners for the reliefs sought for, are not maintainable.7. It is further contended that as per Article-17 Section 17.1(b) as appearing in the Conditions of Contract, the liability for loss, delay or damage to baggage is

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

time to time and some important amendments were made to the Sea Customs Act by the Sea Customs (Amendment) Act, 1955. It was felt that several provisions of the Act had become obsolete and difficulties had also been … the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … of air customs was governed by certain rules made under the Indian Aircrafts Act, 1911. Therefore, while revising the provisions of the Sea Customs Act, … is held that the deeming provision in Section 38(1) of the Motor Vehicles Act cannot be extended to Section 3(1) and the Explanation thereto of the Taxation Act. The very terms of Section 38 of the Motor Vehicles

Zodiac Seats Uk Limited (Formerly Known as Contour Aerospace Limited) ...

Court : UK Supreme Court

Subject : Service Tax

which was designed in about 2005, reclines to provide a flat bed. It is commonly used in long-haul aircraft. Zodiac Seats UK Ltd (as it is now called) manufactures a seating unit called the "Solar Eclipse" in … same conditions, as the proprietor of a patent under this Act." Section 77(2)-(4A) deal with the revocation or amendment of a European Patent by the EPO ("EPO"): "77 Effect of European Patent (UK) ... (2) Subsection (1) … unit for a vehicle", granted to Virgin and published on 30 May 2007. The seat, which was designed in about 2005, reclines to provide a … in Coflexip SA v Stolt Offshore MS Ltd (No 2) [2004] FSR 34 and Unilin Beheer BV v Berry Floor NV [2007] FSR 25. The

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

of the duties entitled to rebate. It is submitted that the aforesaid amendment is not retrospective or clarificatory in nature and is accordingly prospective and … 21/2004 was amended subsequently by notification No. 12/2007 effective from 1st March, 2007 and with effect from the said date CVD was specified as one … on the inputs. 3. CVD is imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, 1975 reads as under: … stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.” 13. In terms of Rule 18, the notification No. 21/2004 dated 6th September, 2004 has been issued. The

Federation of Indian Airlines and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 19(1)(g), 162, 14; Societies Registration Act, 1860; Companies Act, 1956; Airports Authority of India Act 1994 - Sections 42, 12A

Entry for Ground Handling Services) Regulations, 2007 (for short 2007 Regulations) as ultra vires the provisions of The Aircraft Act, 1934 (for short the 1934 Act), The Aircraft Rules, 1937 (for short the 1937 Rules) and The … have been issued by the said authority in the absence of an amendment of the ground handling Regulations 2007 as there is a complete dichotomy … they are reproduced below: "2(b) "Authority" means the Airports Authority of India constituted under sub section (1) of Section 3 of the Airports Authority of India Act, 1994 (55 of 1994);2(e) "Ground Handling" means(i) ramp handling and will

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Section 25(1); Central Excise Act - Section 5A; Central Excise Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. … been prescribed in some cases such as Entry 347-C (as introduced in 2007) which lays down a condition as to furnishing of undertaking. But, it … the finished product would not be included in raw materials." (Reference is made to the Statement on the amendments to Schedule-VI to the Companies Act, 1956). In the same book, another meaning given is : "goods purchased … MD, One Stop Airline Companies Act, 1956; Customs Tariff Act - Section 3(1) Customs Act - Section 25(1); Central Excise Act - Section 5A; Central

The Joint Action Committee of Airlines Pilots Associations of India an ...

Court : Supreme Court of India

Subject : Right to Information

Acts : Business Rules 1961; Aircraft Act, 1934 - Sections 5, 5(2), 5-A

perused the record. Relevant Statutory Provisions:8. It may be necessary to make reference to relevant provisions of the Aircraft Act, 1934 (hereinafter referred to as `Act 1934'). Section 4A of the Act 1934 provides for safety oversight … from international safety requirements in respect of FDT and FTL. It has further been submitted therein that the amendment to FDT and FTL in the said CAR was neither in conformity with the existing safety rules, nor … the Aeronautical Information Circular (hereinafter called as `AIC') No.28/92 and the CAR 2007. Vide AIC 28/92, FT and FDTL had been defined and fixed depending … However, the said writ petition stood dismissed as withdrawn vide order dated 31.1.2008. Once the CAR dated 27.7.2007 has been put under suspension, the same

Air India Ltd. Vs. Tej Shoe Exporters P. Ltd. and anr

Court : Delhi

Subject : MRTP

within two years from the date of arrival at the destination, or from the date on which the aircraft ought to have arrived, or from the date on which the carriage stopped. In the present case, the … “amended Convention” as “the Convention as amended by the Hague Protocol on the 28th day of September 1955”. Section 3 (1) reads as follows: RFA (OS) 18/2007 Page 9“3. Application of Convention to India - (1) The rules … give effect to the Hague Protocol of 1955. The Protocol made certain amendments to the Warsaw Convention. The Warsaw Convention had previously been given effect … the baggage lost (weight loss basis) provided under the Carriage by Air Act, 1972 (“the 1972 Act”). Lufthansa authorized Air India to settle the claims

S. Abdul Salam and Others Vs. Union of India Represented by Its Secret ...

Court : Kerala

Subject : Land Acquisition

stand discriminated. It was accordingly, that the Carriage by Air (Amendment) Bill, 2007 was introduced in the Lok Sabha on 04.05.2007, which was referred to … Airport, Mangalore, overshot the runway and fell into a gorge sustaining the crash. 158 persons carried in the Aircraft, out of the total 160 passengers and 8 crew, sustained a horrifying death and the deceased involved in … the statutory compensation payable under the Carriage by Air Act 1972, as amended by the Carriage by Air (Amendment) Act, 2009 (Act 28 of 2009) incorporating the relevant provisions under the III Schedule in conformity with the Montreal … under Rule 21(1), read with and 17(1) of the Third Schedule and Section 5(1) of the Act. It is contended that the second respondent put … 1972 and Act 28 of 2009 introducing the 3rd Schedule and other amended provisions to the existing

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

interests, dividends, management charges, remuneration for labour or personal services or income from the operation of ships or aircraft but shall include rents or royalties in respect of cinematographic films.Under Article V income derived from the operation … the Act to the extent they are required. Before answering the issue we may point out that Finance Act, 2007 has inserted Explanation to Section 9(1) after Section 9(1)(vii) with retrospective effect from 1st June, 1976 and which … be considered are the Clauses of the DTAA and not the subsequent amendments. In other words the static interpretation. Reliance is placed on the ruling … to as the German DTAA).4. The FTC) by order of assessment dt. 3rd Sept., 1983 had assessed these amounts as being liable for tax. In