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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

available. Similarly, under Clause (2), exemption from any duty, excise, under the Central Excise Act, 1944 or the Central Excise Tariff Act, 1985 or any other law for the time being in force on goods, brought from Domestic Tariff … 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 … Economic Zones are not Economic Zones but integrated townships in themselves. The Preamble of the Act of 2005 states that it is an Act to … to SEZ units under LUT/Bond and/ or rebate.3. Special Civil Application Nos. 11032 & 9806 of 2008 are filed by SEZ Developers and remaining 8

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

were issued by the Excise Department, Government of India, exempting goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (other than those mentioned in the annexure to these notifications) from payment of excise duty in … provisions relating to levy, collection, exemption and application of cess. Therefore, even the legislative intendment underlying Textiles Committee (Amendment) Act and rules read with the preamble, aims and objects of the Act was Civil Appeal Nos. 2781-2790 of … associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … GUWAHATI .....RESPONDENT(S) W I T H CIVIL APPEAL No.812 OF2013CIVIL APPEAL NOS. 1730-1731 OF2016CIVIL APPEAL No.5173 OF2010CIVIL APPEAL No.4611 OF2010CIVIL APPEAL NO.4596 OF2010CIVIL APPEAL No.2987

Knight Queen Industries (P) Ltd. Through Its Authorised Signatory Sh. ...

Court : Allahabad

Subject : Sales Tax

Acts : Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 3A(1), 3D, 4, 21 and 21(2); Central Sales Tax Act, 1956 - Sections 7, 8A and 15; Uttar Pradesh Trdde Tax (Second Amendment) Act, 2000; Uttar Pradesh General Clauses Act, 1904 - Sections 21 and 21(2); Insecticides Act, 1968 - Sections 9(4); Uttar Pradesh Sales Tax Act; Gujarat Sales Act, 1969; Orissa Sales Tax Act, 1947 - Sections 6; Central Provinces and Berar Sales Tax (Amendment) Act; Central Excise Act; Kerala General Sales Tax Act, 1963; Constitution of India - Article 136; Insecticides Rules, 1971 - Rule 19(3) and 19(4); Uttar Pradesh Trade Tax Rules, 1948 - Rule 41(1) and 41(7); Customs Act; Allahabad High Court Rules, 1952 - Rule 2; Sales Tax Law

Reported in : [2006]145STC226(All)

appellants if the same runs counter to how the product is understood in popular parlance....9. In Commissioner of Central Excise, Calcutta v. Sharma ChemicalWorks : 2003(154)ELT328(SC) Supreme Court observed as follows-.Mere fact that a product is sold across … Clause (e) of Sub-section (1) as it existed immediately before the commencement of the Uttar PradeshTrade Tax (Second Amendment) Act, 2000 and such declaration is in force on such commencement, such rate or point of tax shall continue … mirrors cannot be classified as 'other glass and glassware' set forth in Tariff No. 23A(4), and must therefore, fall under the residuary Tariff Item No. … in Commissioner of Trade Tax of Tax, U.P. Lucknow v. Britania Agencies 2004 (36) STJ 67 and Commissioner of Trade Tax U.P. Lucknow v. Hindu … with theprovisions of the Insecticides Act, 1968. The preamble to that Act shows that Insecticides Act, 1968,

Punjab Bearing Industries Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3A, 3A(1), 3A(2), 3A(3) and 3A(4); Finance (No. 2) Act; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Induction Furnace Annual Capacity Determination Rules, 1997 - Rule 3; Central Excise Rules - Rules 9(1), 96ZO, 96ZO(1), 96ZO(2) and 96ZO(3); Central Excise (Seventh Amendment) Rules, 1997

Reported in : 2006(203)ELT187(P& H)

on non-alloy steel ingots and billets falling under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the Central Excise Tariff Act, 1985, excise duty payable is Rs. 750/- per metric tonne on the annual capacity of production determinable … the capacity of production. Rule 96ZO introduced with effect from the same date by the Central Excise (Seventh Amendment) Rules, 1997 lays down procedure to be followed by manufacturer of Ingots and billets. Sub-rule (3) thereof provides … quashing Section 3A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and Rules … the case of Kusum Ingots and Alloys Ltd. v. Union of India 2004 (168) E.L.T. 3, learned Counsel for the petitioner seeks permission to withdraw … consideration the purpose of the enactment as a whole, starting from the preamble to the last provision thereto. If the entire enactment is read as

Mohan Chopada Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Land Acquisition

thereafter 15 by misinterpreting or misapplying the provisions of the Central Excises and Salt Act, 1944 read with Central Excise Tariff Act, 1985 or Customs Act, 1962 read with Customs Tariff Act or by misinterpreting or misapplying any of … it has been collected from the petitioner/plaintiff whether before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991 or thereafter 15 by misinterpreting or misapplying the provisions of the Central Excises and Salt Act, 1944 … case of Vyapar Mandal Mandi, Morena Vs. State of MP and others 2004 (2) MPLJ 482 recovery being made by the Municipal Council at the … the light of the goal and the ideals set out in the Preamble to the Constitution and in Articles 38 and 39 thereof. The concept … 1 HIGH COURT OF MADHYA PRADESH : JABALPUR W.P.

M/S Riga Sugar Company Limited. Vs. the State of Bihar, and ors.

Court : Patna

Subject : Commercial

Acts : Bihar Molasses (Control) Act - Sections 2, 3, 8A, 4; Validating Act; Bihar Excise Act; Central Excise Act; U.P. Act - Section 8(5)

submissions that in the light of recent judgments of the Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, LUCKNOW, U.P VS. CHHATA SUGAR CO. LTD. (2004) 3 SCC 466, in the context of provisions in the … Goods under Sales Tax Laws and other tax laws, power to fix tariff on electricity will include a power to impose tax. In that context, … legal sanction for such levy in the Act as it stood at that time. By Bihar Molasses (Control) (Amendment) Act, 1977 subsection (f) in Section-2 and Section 8-A were inserted in the Act empowering the State Government to … as published in the Bihar Gazette has been annexed as Annexure-7. The Preamble of the Act makes a reference to the Notification dated 22nd December, … 1. Shiva Kirti Singh, J. These seven writ petitions

New Swadeshi Distillery. Vs. the State of Bihar, and ors.

Court : Patna

Subject : Civil

Acts : Amending Act - Section-8A; Bihar Molasses (Control) Rules, 1955 - Rule 4A; U.P. Act - Section 8A; Central Excise Act, 1944; Validating Act

submissions that in the light of recent judgments of the Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, LUCKNOW, U.P VS. CHHATA SUGAR CO. LTD. (2004) 3 SCC 466, in the context of provisions in the … Goods under Sales Tax Laws and other tax laws, power to fix tariff on electricity will include a power to impose tax. In that context, … legal sanction for such levy in the Act as it stood at that time. By Bihar Molasses (Control) (Amendment) Act, 1977 subsection (f) in Section-2 and Section 8-A were inserted in the Act empowering the State Government to … as published in the Bihar Gazette has been annexed as Annexure-7. The Preamble of the Act makes a reference to the Notification dated 22nd December, … 1. Shiva Kirti Singh, J. These seven writ petitions

C.V. Karunakaran Vs. the Chairman, Central Board of Excise and Customs ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 146(1), 146(2), 158 and 159A; ;Prevention of Corruption Act, 1988; ;Foreign Exchange Regulation Act, 1973; ;Imports and Exports (Control) Act, 1947; ;Arms Act, 1959; ;Opium Act, 1978; ;Drugs and Cosmetics Act, 1940; ;Destructive Insects and Pests Act, 1914; ;Dangerous Drugs Act, 1930; ;Trade and Merchandise Marks Act, 1958; ;Patents Act, 1970; ;Copy Rights Act, 1957; ;Foreign Trade (Development and Regulation) Act, 1992; Central Excise Act, 1944; ;Foreign Exchange Management Act, 2000; ;Indian Explosives Act, 1884; ;Narcotics Drugs and Psychotropic Substances Act; Mines and Minerals (Regulation and Development) Act, 1957; Orissa Mining Areas Development Fund Act, 1952; Motor Vehicles Act, 1939; Motor Vehicles Act, 1988 - Sections 81, 8

Reported in : 2009(171)LC254(Madras); 2010(249)ELT324(Mad)

new subjects added are Online filing of Electronic Shipping Bills or Bills of Entry and Indian Customs and Central Excise Electronic Commerce/Electronic Date Interchange Gateway (ICEGATE) and Indian Customs Electronic Date Interchange Systems (ICES) and the provisions of … Corruption Act, 1988. According to the appellants/petitioners, the preamble of Regulations, 2004, gives protection to the appellants/petitioners … following:(a) preparation of various kinds of bills of entry and shipping bills;(b) arrival entry and clearance of vessels;(c) tariff classification and rates of duty;(d) determination of value for assessment;(e) conversion of currency;(f) nature and description of documents … and held that the said respondent cannot challenge the giving effect of amendment retrospectively, as no vested right was taken away.19. The appellants/writ petitioners at … of licence under Regulation 9(1) of the CHARL, 2004 so as to act as Customs House Agent.3. Since the issues involved in the writ petitions

Andhrapradesh Spinning Mills Associatio Vs. Andhra Pradeshelectricity ...

Court : Andhra Pradesh

Subject : Electricity

in the fuel cost. Condition (10) requires the exclusion of the effect of UI charges in respect of Central Generating Stations. Condition (11) provides that the FSA will include not only fixed costs of two-part tariff but … State of Bihar22 (vi) Dewan Chand Builders and Contractors v. Union of India23 (vii) Har Shankar v. Deputy Excise and Taxation Commissioner24 (viii) M/s. Khoday Distilleries Ltd. v. State of Karnataka25 16. It is further argued that … challenged on the ground that the same read with Regulation 9 of 2004, is valid for one year from the appointed date in view of … in conformity with the Act, Rules, objects and Preamble of the Act and thus it does not … also contrary to provision of Section 26(9) of Act 1998 which prohibits amendments to tariffs more frequently than once in a year except in respect … 24-2-2014 Andhra Pradesh Spinning Mills Association Regd. No.39201, 1st Floor, 105 Surya Towers Sardar Patel Road, Secunderabad

The Tabocco Institute of India Vs. Union of India

Court : Karnataka

Subject : Land Acquisition

Section 14(ix) prescribes the rates for Central Sales Tax. Additional Duties of Excise (Goods of Special Importance) Act, 1957 prescribes the additional duty leviable on … in the Schedule except to minors. Further, we find that in the tariff schedule of the Central Sales Tax Act, there are several entries which … vide Section 10, shall be as prescribed in the rules made under the COTPA.4. Section 31 empowers the Central Government to make rules to carry out the provisions of COTPA, particularly to provide for the form and … might be recommended by an international convention. Though an amendment was brought to COTPA vide 154 2007 Amendment (Amendment Act 38 of 2007), the said amendment is not pursuant to any international treaty or convention not is it … and for matters connected therewith or incidental thereto. Preamble to COTPA makes specific reference to Fourteenth Plenary … 1 R IN THE HIGH COURT OF KARNATAKA AT