Advanced Search Results

Collector of Customs and ors. Vs. Bengal Electric Lamp Works Ltd.

Court : Kolkata

Subject : Customs

Acts : Indian Customs Tariff Act, 1975

Reported in : 1987(28)ELT210(Cal)

all along were imposing duty treating the same to be belonged to the group of Items mentioned in Chapter 21 and Heading No. 81.01.01/ 04(1) of the Indian Customs Tariff Act, 1975. Thereafter, the respondents all of … the Petitioner which were the subject matter of the application under Tariff Item No 85.18/27(4) of the Indian Customs Tariff Act, 1975.2. The petitioner was engaged in manufacture of electric lamps of different size, shape and specification. In course of

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

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1995)LC117Tri(Delhi)

Rs. 60,00,000/- and determination the classification of the machine under Heading 84.79 of the First Schedule to the Customs Tariff Act, 1975 and denial of benefit of Notification No. 114/80-Cus., dated 19-6-1980 and imposition of penalty of Rs. 10,00,000/- on … appellants.Consolidated Petrotech Industries Ltd. v.Collector of Customs reported in 1992 (57) E.L.T. 81 (Tribunal) in paras 6, 7 and 9 had held as under :- … notice, dated 17-12-1990 was issued alleging that the entire configuration machine imported by the appellants was classifiable under Chapter Heading 8479.89 as a machine used for the production of a commodity, namely, printed cartons, by virtue of

M/S Suraj Impex (India) Pvt. Ltd. versus Union of India & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 5 S.C.R. 974

drawback on the export of SBM, on both occasions whether the CENVAT Facility (collective1 First Schedule to the Customs Tariff Act, 1975 - Chapter 23: Residues and waste from the food industries; prepared animal fodder- 2 First Schedule to the … [2014] 12 SCR 1037 : [2015] 1 SCC 1; Vijay v. State of Maharashtra [2006] Supp. 4 SCR 81 : [2006] 6 SCC 289 - referred to.Books and Periodicals Cited Justice G.P. Singh, “Principles of Statutory Interpretation”

Ranadip Shipping and Transport Co. Pvt. Ltd. Vs. Collr. of Customs

Court : Mumbai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975

Reported in : 1989(42)ELT398(Bom)

1. Whether the consignment imported by the Petitioner falls under Heading 84.22 or Heading No. 87.07 of the Customs Tariff Act, 1975, is the bone of contention between the importer and the Customs Authorities. The further contention is regarding the … No. 73.33/40 and similar articles of other base metals (Chapter 74 to 81); or(e) tools for working in the hand of Heading No. 85.05 or … 84 under Section XVI under its Note 1 provides for the items which are excluded from the said Chapter. It provides -'1. This Chapter does not cover :(a) millstones, grindstones and other articles falling within Chapter 68;(b)

M/S Dodla Dairy Limited vs the Union of India

Court : Karnataka

30 Beverages 6% 6% 12% containing milk3. The 1st respondent applying the general rules for interpretation of the Customs Tariff Act, 1975,held as follows:- 10 -The description of goods under Chapter Heading No.0401/0402 under GST Tariff and that of CH

Tractors and Farm Equipments Ltd. Vs. Collector of Customs and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Customs

Reported in : (1986)(25)ELT235TriDel

stated that Notification 69 dated 15-6-68 was issued in pursuance of this Treaty. With the change over to Customs Tariff Act 1975, Notification 341/76 was issued to continue the concessions extended under the Treaty but, according to the counsel, an … of machines are to be classified under their respective headings if they are described in the Headings of Chapter 84 and 85 and in this case, Chapter Heading 84.63, 84.10(3) and 84.06 would cover several of the … that they had been importing the goods from July 79 to March 81 and all along, they had claimed concession under Notification 341/76 which had

M/S Dodla Dairy Limited vs the Union of India

Court : Karnataka

30 Beverages 6% 6% 12% containing milk3. The 1st respondent applying the general rules for interpretation of the Customs Tariff Act, 1975,held as follows:The description of goods under Chapter Heading No.0401/0402 under GST Tariff and that of CH 2202 are

Government of India - in Revision Vs. G.M.C. Brothers and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Land Acquisition

Reported in : (1988)(16)LC537Tri(Kol.)kata

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

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

granted by the Central Government. Schedule I makes a note that each heading number corresponds to the respective chapter and heading number of the first schedule to the Customs Tariff Act. Entry 15.07 reads as under :-Fixed … Act lays down that duties of customs shall be levied at such rates as may be specified under'the Customs Tariff Act. Section 2 of the Customs Tariff Act lays down the rates at which duties of customs shall be … in revision-Sec Mukand Engg Works vs. Collector of Central Excise (1983 EI.T 816. With respect I agree that this is the correct enunciation of law