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Harsh International and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2007)(122)ECC193

the review on 23^rd May 2003 and recommended provisional assessment of all exports of Vitrified/porcelain Tiles falling under chapter 69 of Gazette schedule to the Customs Tariff Act, 1975 made by M/s. Nanhai Shagyuan Oulin Construction Co. … and hence provisional assessments made in the present case are non est in law. Section 9A(8) of the Customs Tariff Act, 1975 as amended by Section 89 of the Finance Act, 2000 reads as follows: (8) The provisions of the … the decision by the Nagpur High Court and the enactment of Rule 10A have been set out by the Supreme Court in 1978 ELT J-399

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

purpose of allowing credit of any duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereafter, in this section, referred to as … to the earlier Modvat scheme.3. The assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, lubricating oil and crusher for extraction … No. 1197 of 2005 are mentioned herein below.Three show-cause notices dated 26.8.2000, 10.2.2003 and 29.1.2003 were issued by the department to the assessee proposing to

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

Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted with effect from 1-3-2007 so as to read 'Iron ores and concentrates, all sorts' in place … Section 2(27) to include the territorial waters of India. Mr. Champaneri further submitted that Section 12 contained in Chapter V of the said Act provides that except as otherwise provided in the said Act, or any other … the goods to SEZ Units.4. In Special Civil Application Nos. 9656, 9713, 10444, 10445, 10446, 13298, 11032 and 11909 of 2008, Mr. K.S. Nanavati and

WavIn India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act,1962 - Sections 12, 14, 25 and 46; Central Excise Rules, 1944 - Rules 8 And 192; Central Excise Act, 1944 - Sections 8 And 8(1); Customs Tariff Act, 1975

Reported in : 1994(73)ELT782(Mad)

(countervailing duty) at 35% and surcharge at 8% (in all aggregating to 26.75%) under Section 3 of the Customs Tariff Act, 1975; (b) cost of packing material at Rs. 450/- per metric tonne for calculating the customs duty at 75%; … to be complied with for availing the exemption. The Supreme Court was confronted, however, by the provisions of Chapter 10 of the Central Excise Rules, 1944, and the argument that the conditions, as envisaged under these Rules, were

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when , imported into India from so much of the duty of customs leviable thereon … much of the duty of customs leviable thereon under the said First Schedule as is in excess of 10% ad valorem. By subsequent notifications of 26-8-1982, 13-12-1982 and 1-3-1983 the figures and words 10% ad valorem was

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Summary1. The primary issue for consideration in these cases is one of classification under Tariff Items of the Customs Tariff Act, 1975. We are called upon to decide the specific issue as to whether cargo imported is classifiable as non-edible … nothing but triglycerides. According to the Central Revenue Chemical Laboratory (CRCL) opinion which was relied upon by CESTAT, Chapter 15.11 covers palm oil and its fractions - this view is also espoused in the HSN Explanatory Notes. … and Its Fractions, Whether Or Not Refined, But Not Chemically Modified 1511 10 00 - Crude oil[...]1511 90 - Other1511 90 10 --- Refined bleached

M/S. Associated Cement Companies Ltd. Etc. Etc. Vs. Commissioner of Cu ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(22), 12, 14, 24, 28(1), 46, 50, 111, 112, 114A and 156; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8, 9 and 10; Constitution of India - Article 366(29A); M.P. General Sales Tax Act, 1958; Customs Tariff Act, 1997 or 1999 - Sections 77, 78 and 81; Central Excise Act 1944 - Sections 11-A

Reported in : AIR2001SC862; 2001(74)ECC1; 2001(128)ELT21(SC); JT2001(2)SC141; 2001(1)SCALE436; (2001)4SCC593; [2001]1SCR608; [2001]124STC59(SC)

section is as follows: '14. Valuation of goods for purposes of assessment.- (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force whereunder a duty of customs … the customs duty is levied under the Customs Act, 1962. As specified in First and the Second Schedule, Chapter 98 inter alia applies to passengers' baggage and heading No. 98.03 states that on 'all dutiable articles, imported … of Appeals in Wilhelm Winter; Cynthia Zheng vs. G.P.Putnam's Sons, 938 F.2nd 1033 (9th Cir. 1991). In that case, the plaintiffs had bought an encyclopaedia

German Homeopathic Distributors Vs. Collr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1996)(85)ELT329TriDel

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

M.A. Export Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)(77)ELT321TriDel

determined as Rs. 2,00,000/- (Rupees Two lakhs only). CIF Additional Duty of Customs under Section 3 of the Customs Tariff Act, 1975 shall be leviable in respect of the sizes that tally, as per the Notification No. 41/89-CET and in … No. 172-ITC(PN)/90-93 dated 4-7-1991, the subject goods should be considered as raw materials and sought clearance thereof under Chapter Heading 4012.90. There was no dispute regarding classification of the goods under Customs Tariff Chapter Heading 4012.90. But … estimation of the average use of the tyres which was placed at 10,000 kms. The ld. counsel therefore, submitted that the method adopted is an

Commissioner of Customs Vs. Jan De Nul N.V.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Miscellaneous

Reported in : (2003)LC871Tri(Chennai)

necessary to examine the salient features to be noted for the purpose of classification of goods under the Customs Tariff Act, 1975. The First Schedule to the Tariff comprises of the general rules of interpretation of this Schedule which are … the items are in the nature of consumables and not to be considered as parts of dredger under Chapter 8905 by virtue of Section Note 2(b) of Section XVII of Customs Tariff Act. Respondents have not contested … treated as an exemption by relying upon Notification Nos. 54/75, 86/79 and 102/80. In this regard, the judgment rendered by the Apex Court in the