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The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

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 … newsprint and writing and printing paper. The respondent registered a contract as per heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the goods … same day, another notification was issued by the Central Government bearing No. 61/83-Cus., reading as follows:--Effective rates of auxiliary duty @ 20% on certain specified

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 … to the extent of 20% of the value as per the Notification 61/83-Customs, dated 1-3-1983. The body of the Notification 62/83-Customs, dated 1-3-1983 and the

National Electronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)(77)ELT650TriDel

industrial plant or a part of industrial plant or project within the scope of Heading 84.66 of the Customs Tariff Act, 1975. It was alleged that these goods were not meant for the manufacture of any of the items specified … the Revenue that the Labelling machine and the Cello wrapping machine cannot get the benefit of assessment under Chapter Heading 84.66 and ordered that the goods shall have to be assessed on merits. This order 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

Lohia Sheet Products Vs. Commissioner of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 130E; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985

Reported in : 2008(126)ECC173; 2008(152)LC173(SC); 2008(224)ELT349(SC); 2008(4)SCALE354; (2008)11SCC510

imported by the appellants is chargeable to 'NIL' rate of additional customs duty under Section 3 of the Customs Tariff Act 1975.3. The facts of the case, in brief, are enumerated hereinbelow.4. In the year 1996-97, the appellants imported copper/brass … substance and legal force in the claimant's contention that the brass/copper scrap imported by them is covered under Chapter Heading 7404.10 and is exempted from payment of CVD. Hence, the duty has been charged and paid correctly

Southern Iron and Steel Co. Vs. Commissioner of Central Excise

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

Subject : Land Acquisition

Reported in : (2007)(118)ECC363

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

Collector of Customs Vs. Delhi Tubes Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(27)ECC120

in column (2) of the Table below and falling within Chapter 72 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs … aluminised steel pipes and tubes." The importer subsequently sought classification of hot rolled coils under Customs Notification No. 61/86, dated 17-2-1986 as coiled, semi-finished, hot rolled products. As per the mills' test certificate, coils imported are "hot

Shri Krishna Petro Yarns Ltd. Vs. Union of India

Court : Mumbai

Subject : Customs

Reported in : 1993(3)BomCR313; 1995(75)ELT753(Bom)

removal of the goods from the warehouse would be relevant date for determining the duty amount under the Customs Tariff Act, [1975]. If any duty is payable then alone on such duty amount of interest could be charged. Since duty … basic distinction in the language of Sections 59(1)(b) and 61(2) of the Act. He urged that scheme of Chapter IX which contains Sections 57 to 73, has to be read together. Section 59(1)(b) operates in different situations

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

14 February 2019. On 16 February 2019, the Union Government issued a notification under Section 8A of the Customs Tariff Act 1975. The notification introduced a tariff entry by which all goods originating in or exported from the Islamic Republic … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … of conditions. One of the conditions stipulated by Section 7(1)(c) is that 61 PART K the details which facilitate the identification of the origin, destination,

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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