Advanced Search Results

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

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 … 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 the Bill of

Toshiba Anand Batteries Ltd., Anand House, CochIn Vs. Collector of Cus ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1991(51)ELT200(SC); JT1991(1)SC14; 1990(2)SCALE1293; 1992Supp(1)SCC38; [1990]Supp3SCR614; 1991(1)LC375(SC)

in question fall under one or the other of the two headings in the first Schedule to the Customs Tariff Act, 1975 (herein-after referred to as the 'customs tariff') referred to later.3. The appellant assessee, as its name indicates, is … the Customs Tariff Act, 1975.4. Section V of the above Schedule deals with mineral products. It has three chapters, Nos. 25, 26 and 27. Chapter 25 deals with 'salt, sulphurs, earths and stone, plastering materials, lime and … process specially mentioned in respect of the goods described in note 3. 7. This note, it is pointed out, clearly excludes the goods imported by

Commissioner Of Customs Pune Vs. M/s Ballarpur Industries Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

of Injury) Rules 1995, the Central government imposed an anti- dumping duty as specified in the following table:6. Chapter 40 of the Customs Tariff Act 1975 is titled ‘Rubber and articles thereof’. Tariff item 4002 and its … the product ‘Styrene Butadiene Rubber’ (“SBR”) classified 1 under the heading 4002 of the First Schedule of the Customs Tariff Act, 1975 and imported from Korea. 13. A show cause notice dated 23 May 2006 was issued to the respondent … of Entry No.500110 dated 13.06.05; (4) Bill of Entry No.500161 dated 1 7.08.05; and (5) Bill of entry No.500162 dated 17.08.05.” 2 Another show cause

Collr. of Cus. Vs. Neeraj Newspaper Associates

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1992)LC399Tri(Delhi)

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

Bagalkot Udyog Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)(79)ELT689TriDel

and accessories could have been assessed to customs duty as a diesel generating set; that Chapter 84 of Customs Tariff Act, 1975 did not cover this DG set; that only Chapter 85 covers the imported DG set; that section note … (Appeals) in his order had held as under : "The appellants' representative appeared for the personal hearing on 7-8-1987 and stated that the case was heard by one officer and order was passed by the another officer

Western India Plywoods Ltd. Vs. Collector of Customs, Cochin

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 16

Reported in : AIR2005SC4405; 2005(102)ECC529; 2005(188)ELT365(SC); 2005(8)SCALE394; (2005)12SCC731

(hereinafter referred to as 'the tribunal') was right in classifying 'motor-vibrator with actuators' under residuary sub-heading 8479.89 of Customs Tariff Act, 1975 (for short 'CTA'), is the question which arises for determination in this civil appeal filed by the assessee … and 'machines' (See: Note 5 to Section XVI). Further, according to note 7 to chapter 84, machines used for more than one purpose have to … cellulosic material.Heading 8479.89: - Machinery and mechanical appliances having individual functions, not specified or included anywhere in this chapter.'It is evident from the above that the latter heading is a residuary item which is applicable only if

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Summary1. The primary issue for consideration in these cases is one of classification under Tariff Items of the Customs Tariff Act, 1975. We are called upon to decide the specific issue as to whether cargo imported is classifiable as non-edible … nothing but triglycerides. According to the Central Revenue Chemical Laboratory (CRCL) opinion which was relied upon by CESTAT, Chapter 15.11 covers palm oil and its fractions - this view is also espoused in the HSN Explanatory Notes. … comes to 23.2%. According to the Tribunal, since the balance contents of 76.8% have not been considered, it could not be conclusively said that 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. … :5:No.97 of Notification No.2/2017 dated 28.06.2017 Central Tax/ SRO No.361/2017 dated 30.06.2017. 7.On the first issue, the appellate authority considered HSN code Chapter -19, HS

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

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 (hereafter, in this section, referred to as … to the earlier Modvat scheme.3. The assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, lubricating oil and crusher for extraction … or 37.06.(iii) ingots and billets of non-alloy steel falling under sub-heading Nos. 7206.90and 7207.90, manufactured in aninduction furnace unit, whether or notany other goods are