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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

Precious Industries Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1989)(24)ECC297

the composite insulation materials made up of plastic portion and papers were classifiable under Heading 39.01/06 of the Customs Tariff Act, 1975 and as the goods imported were assessable under Heading 39.01/06 the benefit of Notification No. 37/78-Cus., dated 1st … the tariff, the Tribunal had held that the impugned goods merited classification under Heading 39.01/06 in preference to Chapter 48 of the Customs Tariff Act.The learned Collector (Appeals) had further held that the imported goods were not … the Customs Tariff Act as per Schedule I which appears on pages 41 to 43 of the paper book. Shri Nankani has argued that as

Vetcare Alltech Pvt. Ltd. Vs. Cc

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

Subject : Land Acquisition

Reported in : (2004)(116)LC373Tri(Chennai)

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

Union of India and Anr. Vs. Raj's Continental Exports Private Limited

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; Constitution of India - Article 226

Reported in : 1991(31)ECC369; 1987(27)ELT256(Mad)

were presented to the Assistant Collector of Customs. The respondent classified the goods under Heading 73.31 of the Customs Tariff Act, 1975. But the Assessing Authorities expressed the view that on an earlier occasion the Appellate Collector of Customs has … Customs Authorities is vitiated for the reason that it does not specify under which particulars of sub-items of chapter 83, the goods can be classified. Item 83.01/15(2) general, consists of three sub-items and each sub-item consists of … ------------------------------------------------------------------------ 1 2 3 4 ------------------------------------------------------------------------ 83.01/15(2) Safes, strong boxes, strong 100% 41, 48 and 42 rooms (including linings and doors thereof) cash and deed

Collector of Customs Vs. Indian Textile Paper Tube Company

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(19)ELT550TriDel

the view that the Appellate Collector was not correct in classifying the goods under Heading 59.16/17 of the Customs Tariff Act, 1975. The original classification under Heading 40.05/16 (3) of the Customs Tariff Act, 1975, was also not in order. … in the absence of specific detail as to the material of covering the classification of the goods under Chapter 40 and levy of C.V. duty under Item 16A (4) of CET was in order. The Appellate Collector

A.N. Instruments Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1999)LC378Tri(Delhi)

of "Hair Spring Stainless steel spring wire round with collet" and claimed classification under sub-heading 9026.90 of the Customs Tariff Act, 1975 read with Notification 172/89 Cus., as specially designed parts of Pressure Gauge. The Assistant Collector classified the goods … holding that all types of springs, except for springs for clocks and watches [which alone are excluded from Chapter 73 by virtue of Note 2(b) to Section XV] fall under Chapter 73. He further held that the

M/S Integrated Finance Co.Ltd. Vs. Reserve Bank of India Etc.Etc.

Court : Supreme Court of India

Subject : Land Acquisition

aforesaid case, this Court upon a comprehensive analysis of the Monopolies and Restrictive Trade Practices Act, 1969 and Customs Tariff Act, 1975 concluded that the said two Acts substantially operate in different fields and, therefore, the provisions of Section 9-A … the Sick Industrial Companies Act, 1982 and Section 402 of the Companies Act, Mr. Divan has submitted that Chapter V of the Companies Act provides another statutory method of varying contracts. The Chapter V allows even solemn … the shareholders, the creditors, the debenture holders, the financial institutions, who had 41% shares in TOMCO, have supported the Scheme and have not complained about

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 … Exemption No. 193B'. The relevant part thereof reads as under:'Effective rates for specified goods falling within Chapters 40, 41, 43, 44, 47, 48, 49 and 97In exercise of the powers conferred by Sub-section (1) of Section 25

M/S Vaibhav International vs the Commissioner of Customs

Court : Karnataka

in Chapter 20. Although, the terms dry-roasting, oil- roasting and fat roasting are also not defined in the Customs Tariff Act, 1975, however, these terms have to be understood in a commonly accepted sense. Further, this court has no hesitation … Mills - 2020(374) E.L.T. 289 (S.C.) -vi) Union of India v. Cosmo Films Ltd. - 2023 (72) G.S.T.L. 417 (SC) vii) Commissioner v. Bureau Veritas - 2005 (181) E.L.T. 3 (S.C.) viii) Commissioner v. Prodelin India Pvt.

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.