Advanced Search Results

Modern Food Enterprises Private Limited, vs Union of India,

Court : Kerala

mandamuscommanding the respondents to classify the petitioner’s products under Tariff item No.1905 9090 of the First Schedule to Customs Tariff Act, 1975, as Indian flat breads are covered by expression ‘bread’ under Heading 1905 of the said schedule, and further, … dated 28.06.2017 Central Tax/ SRO No.361/2017 dated 30.06.2017. 7.On the first issue, the appellate authority considered HSN code Chapter -19, HS Code of Heading 1905 specifies the following commodities; “Bread, Pastry, cakes, biscuits and other bakers wares, whether

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975; Customs Act, 1962 - Sections 14, 25 and 25(1)

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

do, hereby exempts the goods specified in Column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry … hereto and falling under Heading No. or sub-heading No. of Heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in the Column (2) of the said Table, when imported … same. In three writ petitions, namely, W.P. 2054, 3257 and 3258 of 1983, the petitioner prays for writs of Mandamus directing the respondents to permit

Collector of Customs, Bombay Vs. Bhor Industries Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 130E

Reported in : AIR1988SC1351; 1988(17)ECC46; 1988(19)LC455(SC); 1988(35)ELT346(SC); JT1988(4)SC726; 1988(1)SCALE907; 1988Supp(1)SCC418; [1988]3SCR641; [1988]Supp(3)SCR641; [1988]70STC42(

Matched in: Citation AIR1988SC1351; 1988(17)ECC46; 1988(19)LC455(SC); 1988(35)ELT346(SC); JT1988(4)SC726; 1988(1)SCALE907; 1988Supp(1)SCC418; [1988]3SCR641; [1988]Supp(3)SCR641; [1988]70STC42(

Sterlite Industries (India) Ltd. Vs. Commissioner of Customs, Chennai

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 130E; Customs Tariff Act, 1975; Interpretation Rules - Rule 3

Reported in : 2007(210)ELT180(SC); 2007(4)SCALE627; (2007)10SCC474

analysis. 3. To decide the above question, we quote hereinbelow the following Heading of Chapter 90 of the Customs Tariff Act, 1975 which reads as under:CHAPTER 90OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENT AND APPARATUS; PARTS AND … civil appeal has been filed by M/s Sterlite Industries (India) Ltd. under Section 130E of the Customs Act, 1962 against Order No. 1113 of 2001 passed by CEGAT ('the Tribunal') on 13.7.2001.2. The short question which arises

Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 5(1) and 5(2); ;Central Sales Tax Act, 1956 - Sections 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1), 18, 66, 66(1), 69 and 69(1); ;Kerala General Sales Tax Act, 1963 - Sections 5A(1) and 8; Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 7 and 31

Reported in : [1982]51STC88(Guj)

is quite common now to find 'textiles' being used even for industrial purpose. If we look at the Customs Tariff Act, 1975, we find in Chapter 59 occurring in section XI of the First Schedule that there is a reference … Mehta, J.1. At the instance of the assessee in Sales Tax Reference No. 12 of 1978, the following question is referred to us for our opinion under section 69(1) of the Gujarat Sales Tax

Subramanyam and Co. Vs. Commissioner of Commercial Taxes, Bangalore an ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Article 226; Central Sales Tax Act

Reported in : [1988]71STC37(Kar)

is quite common now to find 'textiles' being used even for industrial purposes. If we look at the Customs Tariff Act, 1975, we find in Chapter 59 occurring in section XI of the First Schedule that there is a reference … firm, has challenged the validity of the proposition notices issued by the second respondent for the assessment years 1983-84, 1984-85, 1985-86 and 1986-87 under the provisions of the Karnataka Tax on Entry of Goods into Local Areas

Collector of Customs Vs. Sun Export Corporation

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(22)ECC329

imported the consignments of Vitamin AD-3 (Feed Grade) which were assessed to duty under heading 29.01/45(17) of the Customs Tariff Act, 1975 read with item 68 of C.E.T. Subsequent to payment of duty the importers filed a refund claim with … were assessed to duty under heading 29.01/45(17) of the Customs Tariff Act, 1975 read with item 68 of C.E.T. Subsequent to payment of duty the … including antibiotics, hor- mones, sulpha drugs, Vitamins and other products specified in Notes 1 and 2 to this Chapter: (3) The following alcohols, namely isopropyl al- 100% cohol, methyl alcohol, propyl alcohol. (4) The following hydrocarbons, namely,

Indian Ammonium Nitrate Manufacturers Association and anr. Vs. Union o ...

Court : Andhra Pradesh

Subject : Commercial

Acts : Constitution of India - Article 226

Reported in : 2004(1)ALD164; 2004(1)ALT306

and it is not a misclassification. The item Ammonium Nitrate is classifiable under Chapter 31 (Fertilizers) of the Customs Tariff Act, 1975. As per Note-2(A)(2) of Chapter Notes of Chapter Heading No. 31 of First Schedule to Custom Tariff Act, … directions issued by the Andhra Pradesh Pollution Control Board. They are also violating the provisions of Customs Act, 1962 read with Customs Tariff Act and the Fertilizer (Control) Order, 1985, issued under the Essential Commodities Act.3. Petitioners

Commissioner Of Customs Pune Vs. M/s Ballarpur Industries Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

of Injury) Rules 1995, the Central government imposed an anti- dumping duty as specified in the following table:6. Chapter 40 of the Customs Tariff Act 1975 is titled ‘Rubber and articles thereof’. Tariff item 4002 and its … the product ‘Styrene Butadiene Rubber’ (“SBR”) classified 1 under the heading 4002 of the First Schedule of the Customs Tariff Act, 1975 and imported from Korea. 13. A show cause notice dated 23 May 2006 was issued to the respondent … the heading 4002 of the First Schedule of the Customs Tariff Act, 1975 and imported from Korea. 13. A show cause notice dated 23 May

Terai Overseas Limited and anr. Vs. the Commissioner of Customs and or ...

Court : Kolkata

Subject : Customs

Acts : Constitution of India - Article 226; ;Central Excise Tariff Act, 1985; ;Customs Tariff Act, 1975 - Section 11; ;Customs Act - Section 129(DD)

Reported in : (2001)3CALLT83(HC),2001(3)CHN352,2002(79)ECC415,2001(134)ELT337(Cal)

purpose of interpreting the words 'made up' the relevant provisions contained in Central Excise Tariff Act, 1985 and Customs Tariff Act, 1975 can be looked into. Those authorities were unanimous in their conclusion that 'tie' being placed under Heading 61.17 … interfere with the concurrent findings recorded by three authorities below.9. To appreciate the aforesaid contentions of Mr. Banerjee Chapter 62 of Drawback Rules are quoted hereunder:Sub Sl. No.Old SUB Sl. No. (for ref. Only) Description of goods … ground that necktie is a species of readymade garments. On July 7, 1997 the petitioner received a notice asking it to explain why draw back