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Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

Notification No. 74/93-Cus., dated 28-2-1993, all goods falling under the Heading 8908 of the First Schedule to the Customs Tariff Act, 1975, when imported into India are exempted from so much of the duty of customs leviable thereon as is … No. 07 dated 3-8-1993 relating to the import of the said vessel claiming classification of the vessel under Chapter 89.08.00 of the Act read with Notification No. 74/93, dated 28-2-1993. The basic duty has been indicated in … 89 and 92.2.All goods falling under Heading Nos. 30.01, 32.03, 33.01, 33.03, 36.02, 44.01, 44.02, 44.03, 44.04, 44.05, 46.01, 51.05, 62,92, 69.01, 69.02, 69.03, 69.04,

Ecoplast (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1992)(60)ELT578TriDel

goods imported for industrial plants and projects falling under Heading No. 98.01 of the First Schedule of the Customs Tariff Act, 1975 were exempt from the basic duty of customs in excess of 30%. Multilayer Extruding Machines falling under Chapter

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

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 … attracting levy of Export Duty under the provisions of the said Act. 36.10 The aforesaid provisions clearly establish the legislative intention recorded in the Statement

M/S. Jaypee Rewa Cement Vs. Commissioner of Central Excise, M.P.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules - Rules 57A, 57A(1), 57C, 57D, 57F, 57J and 57Q; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985

Reported in : AIR2001SC3935; 2001(77)ECC457; 2001LC193(SC); 2001(133)ELT3(SC); JT2001(7)SC261; 2001(6)SCALE96; (2001)8SCC586

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 (hereinafter referred to as the 'specified duty') … mining the same.2. It is not in dispute that the explosives which are used are items falling under Chapter 36 of the Excise Tariff. On the said explosives, excise duty had been paid but the lime stone was

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 … machine which was in the form of leaflet. In the invoice the declared speed of the machine was 36,000 copies per hour, whereas literature of the machine in the form of leaflet indicated that the speed of

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

Equipments, Drawings, Designs and Plans are classifiable under Chapter Heading 49.01 or 49.06 of Schedule I of the Customs Tariff Act, 1975 and the Company is entitled to the benefit under notification Nos. 107/93-Cus and 38/94-Cus or they are classifiable … supersession of the notification of the Government of India in the Ministry of finance (Department of Revenue) No. 36/93 - Customs, dated the 28th February, 1993, the Central Government, being satisfied that it is necessary in the

Union Of India Vs. Cosmo Films Limited

Court : Supreme Court of India

Subject : Land Acquisition

of 2018. 2 Paragraph 4.13 of FTP, read with the HBP. 3 Leviable under Section 3(7) of The Customs Tariff Act, 1975. 4 Leviable under Section 3(9) of The Customs Tariff Act, 1975. 5 Paragraph 4.03 of FTP. 3 exemption … of the FTP and the rules framed thereunder, the Director General of Foreign Trade (“DGFT”) notified the HBP, chapter 4 of which prescribed the procedure for availing duty exemption / remission schemes. By paragraph 4.27, exports in … insist upon the ‘pre-import condition’, meant that the policy was capable of 36 change, depending on the exigencies of the time. This omission, together with

Grasim Industries Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1998)(103)ELT515TriDel

the article "Graphite Press Roll" under import Tariff Item No. 68.01/16 (1) of the 1st Schedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, as against its classification made by the Collector (Appeals) … there is no indication in the Indian Tariff of a different intention." 36. We note that this decision, though on classification of goods under the … suitability of the imported goods for use solely and principally with a particular kind of machine (described in Chapter 84) and observed that "What has now to be examined is, when Heading No.84.31 describes the goods (article)

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 … 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,