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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 … condition’ introduced by clause (xii) in Notification No.18/2015-Cus dated 01.04.2015 by Notification 79/2017- Customs dated 13.10.2017. 27 As per Chapter 9 of FTP paragraph 9.44, … 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

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 … referred to in the Board's order. Shri Nankani then referred to page 79, Volume I of the Policy A.M. 1978. This page contains Section III

Indian Aluminium Co. Ltd. Vs. Commissioner of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2002)LC235Tri(Bang.)alore

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

Kasinka Trading and Another, Etc. Etc. Vs. Union of India and Another

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 57 and 156; Customs Tariff Act, 1975 - Sections 2

Reported in : AIR1995SC874; 1995(50)ECC31; 1994LC637(SC); 1994(74)ELT782(SC); JT1994(7)SC362; 1994(4)SCALE806; (1995)1SCC274; [1994]Supp4SCR448; (1995) 2 SCC 274

so to do, hereby exempts polyvinyl chloride resins, falling within chapter 39 of the First Schedule to the Customs Tariff Act 1975 (51 of 1975) when imported into India, from the whole of the duty of Customs Leviable therein which … it became necessary to import the aluminum ingots and aluminum rods. The Central Government therefore issued Notification No. 79-Cus. dated 18.4.1980 exempting aluminum wire rods and aluminum ingots from the whole of customs duty as well as

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

Johnson and Johnson Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(12)LC950Tri(Delhi)

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 that portion of the duty of customs leviable thereon which is

Voltas Limited Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1986)(10)ECC273

the Bench in paragraph 3 of this judgment, laying down that: "There is no universal rule in the Customs Tariff Act, 1975, to the effect that all spare parts would necessarily fall in the machinery chapter only." Shri Gopinath submitted

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 … of Customs [1989 (41) E.L.T. 576], Wardhman Spinning Mills [1991 (53) E.L.T. 79] and relying upon the HSN Explanatory Notes under Heading 73.20.3. The learned … 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

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

forms part of the statute and the word 'commodity' is given the same meaning as assigned under the Customs Tariff Act, 1975. Counsel submitted that the HSN Code takes in all the commodities coming under the code 3808. Counsel further … by the appellants. Confusion if at all was there, was with regard to HSN Code 3808 appearing in Chapter XXXVIII of the Customs Tariff Act.12. We may extract the main description (heading) of goods falling under 3808,

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