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Hanon Automotive Systems India Private Limited vs Deputy Commissioner ...

Court : Chennai

Chapter Act, 1975 (51 of 1975), as specified in the First Schedule including the Section and to the Customs Tariff Act, 1975 Chapter Notes and the General (51 of 1975). Explanatory Notes of the First Schedule shall, so far as may … Commissioner (CT) / Deputy Commissioner (ST)-II, Large Taxpayers Unit, Tamil Nadu, Integrated Commercial Taxes Building, Nandanam, Chennai - 35. ... Respondent in all W.PsPrayer in W.P.No.15649 of 2024: Writ Petition filed under Article 226 of the Constitution

Akbar BadrudIn Jiwani of Bombay Vs. Collector of Customs, Bombay

Court : Supreme Court of India

Subject : Customs

Acts : Import (Control) Order, 1955; Customs Act, 1962 - Sections 111, 112, 125 and 130E; Customs Tariff Amendment Act, 1985; Customs Tariff Amendment Act, 1986; Customs Tariff Act, 1975; Indian Tariff Act, 1934; Imports and Exports (Control) Act, 1947 - Sections 3(1); Central Excise Act

Reported in : AIR1990SC1579; 1990(27)ECC69; 1990(47)ELT161(SC); JT1990(1)SC256; 1990(1)SCALE176; (1990)2SCC203; [1990]1SCR369; 1990(1)LC514(SC)

a separate import schedule annexed to it. This import schedule was aligned with the import schedule of the Customs Tariff Act, 1975. The import schedule under the Import (Control) Order itself did hot contain any rules of interpretation, section notes … import licence obtained from the respondent. In Appendix I-B, Schedule I of ITC Schedule, Entry No. 25.15 of Chapter 25 (Mineral Products) mentions:Marble travertine, ecaussine and any other calcareous monumental or building stone of an apparent specific … into slabs/ blocks of desired size and can take a good polish. 35. Thus, according to all these reports as well as the ISI specification

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid in respect of the base paper … cardboard containers. It is a Small Scale Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise Rules, 1944 so as to avail the MODVAT credit of the specified duties … MODVAT Credit of specified duties paid on the inputs amounting to Rs. 35,185.13. The tariff rate for the said containers of sub-heading 4819.12 of the

D.R. Enterprises Ltd. Vs. Ac Customs and ors.

Court : Mumbai

Subject : Customs

Reported in : 2002(103)LC495(Bombay); 2002(147)ELT3(Bom)

in the Table below and falling within Chapter 84 or Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and are designed for use in the printing industry, when imported into India, from so … No. 11(17) of the Import-Export Policy 1985-88, which covered Web-fed printing machines having an output of more than 35,000 copies per hour.2.2. The relevant Clause 45 of the Import Policy reads as under:45. Import of Printing Machinery.(1)

Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

No. 114/1980 and 113/1987 available to the goods falling under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 ('C.T.A.' for short) merely because the petitioners had registered their contract to import the said goods as project … of the C.T.A. According to the petitioners, by Notification No. 114/80, the basic Customs duty in excess of 35% was exempted and by virtue of Notification No. 113/87, there was total exemption from the payment of auxiliary

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

Kalyani Breweries Ltd. Vs. Assistant Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Section 25 and 25(1); ;Customs Tariff Act, 1975; ;Constitution of India - Article 226

Reported in : (1991)2CALLT287(HC),1992(57)ELT373(Cal)

annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in processing/Packaging of food articles, from-788 SECTION XVI.CH.84-MACHINERY & … specified in the said First Schedule, as is in excess of the amount calculated at the rate of 35 per cent ad valorem; and(b) The whole of the additional duty leviable thereon Under Section 3 of the

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, … for short)rendered a ruling on the aforesaid application dated 12.10.2018 and classified the petitioner’s aforesaid two products under Chapter Heading 2106 and taxable at 18% GST (9% CGST and9% SGST) of Schedule III of the Rate Notification.

Commissioner of Customs, Kandla Vs. Indo Nissan Oxo Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (2002)(147)ELT490Tri(Mum.)bai

is not in dispute between the parties that the imported tallow attracted the customs duty as per the Customs Tariff Act, 1975 at the rate of 45 per cent ad valorem but the applicants staked their claim on the basis … as existed from time to time for the reasons given therein. Notification No.158.76 exempts raw naptha falling under chapter 27 of the First Schedule to the Custom Tariff Act 1975 when imported into India for manufacture of … as "Motor Spirit" for purposes of Customs duty with benefit of notification 35/90-Cus. For the period from 17.3.1993 to 12.1.1994 bills of entry nos.7307, 8557,

inter Continental (India) Vs. Union of India (Uoi) and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 14, 15, 25, 25(1), 151A and 159

Reported in : 2002(82)ECC497; 2003(154)ELT37(Guj); (2002)2GLR1337

for home consumption wherein the said goods were classified under Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the 'Tariff Act') as falling under sub-heading No. 1511.10 and accordingly claimed exemption/benefit of … dated 28-3-2000 (Exh. 'C') and in relation to consignment listed in Exh. 'H' at the concessional rate of 35% duty in terms of Entry at Sr. No. 29 of Table annexed to the Notification No. 17 of