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Haryana Ship-breakers Pvt. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1997(96)ELT541(Guj); (1996)1GLR623

leviable on the vessels for breaking up as provided under Chapter 89, Heading 89.08 and sub-heading 8908.00 of Customs Tariff Act, 1975. The duty is leviable at 40 per cent ad valorem plus Rs. 1,400/- per Light Displacement Tonnage (L.D.T.). … 2 of the Chapter reads as follows : '2. In heading No. 89.08 'Light Displacement Tonnage (L.D.T.)' means L.D.T. in metric tonnes as per Builder's Registered L.D.T. referred to in the Stability Book or the Builder's certificate

Mitra Prakashan Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)LC360Tri(Delhi)

of the Table annexed thereto and falling within the Chapter or Chapters of the First Schedule to the Customs Tariff Act, 1975 specified in the corresponding entry in Col. No. 2 of the said Table when imported into India. In … to time, there shall be levied and collected as an auxiliary duty of Customs an amount equal to 50% of the value of the goods as determined in accordance with the provisions of Section 14 of the

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%; … acknowledged, however, by the petitioner that the materials that it has imported are chargeable to customs duty under Chapter 39.01/06 of the First Schedule of the Customs Tariff Act. According to him, however, in exercise of the … imported into India from Romania, there is a further exemption equal to 50% of the standard duty of customs. According to it, the effective rate

Collector of Customs Vs. Hargovindas and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : MRTP

Reported in : (1987)(29)ELT975Tri(Mum.)bai

Act, 1947 as amended upto 31-3-1978 has been designed on the basis of the First Schedule to the Customs Tariff Act, 1975 and the Brussels Tariff Nomenclature now known as "CCCN". In Appendix 57 of Volume I of the Policy … heading has been given which are in fact the revised heading of the ITC Schedule as well. Under Chapter 4 dairy product etc. are included. The product 'milk powder' falls under heading 04.0 in the Notes to … same is set aside, and the Order No. SG-34/78A dated 5.2.1979 S/10-105/78 L SIIB of the Collector of Customs, Bombay is restored.24. This still leaves

Kitex Garments Limited vs Union of India

Court : Kerala

the case may be, and falling within the chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when … (u)Stud:(v) Elastic cloth and elastic band; (w)Quilted wadding materials:(x) Beads for embroidery (y)sample fabric of total length upto 500 metre imported during one financial year;(z) printed bags(za) Knitted ribs;(zb) anti-theftdevices like labels, tags and sensors. xxx xxx

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 … 30% ..9022.13 --Other, for dental uses 30% ..9022.14 --Other, for medical,surgical or veterinaryuses 30% ..9022.19 --For other uses 50% ..-Apparatus based on the use of alpha, beta or gamma radiation, whether or not for medical, surgical, dental

Collector of Customs Vs. L.N. Gadodia and Sons (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1996)(87)ELT495TriDel

No. 117/94 granted exemption to gold and silver falling within Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 and did not make any distinction between the separate sub-headings of Chapter 72 though the said notification was … goods was given to the importers on payment of fine of Rs. 1,75,000/-and a personal penalty of Rs. 50,000/- under Section 112 of the Act. The concession claim under Notification 117/94 was also turn down by the

Dura-metallic (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1997)(89)ELT778TriDel

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

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 … or suppression of fact must be wilful.”123. The Hon’ble Supreme Court in Collector of Central Excise, Baroda Vs. L.M.P Precision Engg Co Ltd., (2004) 9 SCC 703, held as under:-“18….Where the assessee had proceeded on a misinterpretation

Venkateshwara Stainless Steel and Wire Industries Vs. U.O.i.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(2) and 27; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1991(53)ELT312(Mad)

including foil in any form or size ordinarily used as parts and fittings of tea chests, falling within Chapter 76 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of … duty was assessed by the concerned Customs Officer under the Item 73.15(2) of the Schedule to the Indian Customs Tariff Act, 1975. 3. Later on, legal opinion was obtained by the petitioners-appellants. They were advised that Stainless Steel Circles could … above of any thickness and, if in rectangles, of a width exceeding 500 millimeters. Heading No. 73.13 is to be taken to apply, inter alia,