Advanced Search Results

Ballarpur Industries Ltd. Vs. Collector of Customs (Appeals), Customs ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1995LC646(SC); 1995(75)ELT6(SC); JT1995(1)SC164; 1994(5)SCALE263; 1995Supp(1)SCC446

classify the article 'Granite Press Roll' under Import Tariff Item No. 68.01/16(1) of the 1st Schedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28.2.1986, as against its classification made by the Collector (Appeals) … )... 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines not being parts of the articles described in Heading No. 84.64 or ports of the

Indian Express Newspapers, (Bombay) Pvt. Ltd. and anr. Vs. Union of In ...

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31

No. 114/1980 and 113/1987 available to the goods falling under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 ('C.T.A.' for short) merely because the petitioners had registered their contract to import the said goods as project

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 12(1), 25, 25(1) and 155; Customs Tariff Act, 1975; Sea Customs Act; Constitution (Forty Second) Amendment Act - Sections 58(2); Constitution of India - Articles 14, 19, 226(3), 265, 301 and 304; Project Import (Registration of Contract) Regulations, 1965 - Regulations 3(2) and 4

Reported in : 1993(44)ECC65; 1994(72)ELT538(Ori)

specified in column (2) of the Table falling under Heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975, when imported into India have been exempted and though power projects (including gas turbine power 35 per cent … said Regulations have been annexed as Annexure-4 to the writ application. Sub-heading No. 84.66 of Section XVI of Chapter 84 deals with item of properties. Clause (d) thereof provides :'Auxiliary equipment, as well as all components (whether

Ecoplast (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1992)(60)ELT578TriDel

goods imported for industrial plants and projects falling under Heading No. 98.01 of the First Schedule of the Customs Tariff Act, 1975 were exempt from the basic duty of customs in excess of 30%. Multilayer Extruding Machines falling under Chapter

Dell India Private Limited Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Land Acquisition

Act are sister enactments.The scheme of classification of goods under the Central Excise Tariff Act, 1985 and the Customs Tariff Act, 1975 is based on Harmonised System of Nomenclature (HSN). The respective First Schedules to the Central Excise Tariff Act … respective First Schedules to the Central Excise Tariff Act and Customs Tariff Act, have mostly identical sections and chapters; a large number of main tariff Headings are also identical. Having regard to the provision of an entry … the pre-loaded software onto the computer hardware can be classified under CTH 85.24 when presented for assessment in complete computer systems; and (b) As a

In Re: Bloomberg Data Services

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2005)(98)ECC429

ruling has been sought by the applicant is in respect of classification of Bloomberg 17-inch Flat Panel under Customs Tariff Act, 1975.2. As per the statements filed by the applicant in respect of the point on which the advance ruling … them that the question of alternate classification does not arise and the product in question clearly falls under Chapter heading 8471.60 which reads as "input or output units, whether or not containing storage units in the same … per se, as a vide monitor and television receiver of the Heading 8528 of the Schedule--As per the HSN Explanatory Note (a) below the Heading

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

Sahney Kirkwood Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Reported in : 1991(34)LC406(Bombay)

the information and guidance of importers, clearing agents and others concerned that micanite would be classified under the Customs Tariff Act, 1975 under heading No. 8 of the Second Schedule with levy of export cess under item 7 of the … mica-nite).The present heading excludes products obtained by cutting-out or die-stamping from mica sheets or splittings (heading 68.15 or Chapter 85), and products made from bonded (built-up) splittings (e.g., mica-nite, micafolium) or from pulped (reconstituted) mica (heading 68.15).The present

Commissioner of Customs Vs. Hewlett Packard India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(107)ECC49

provides for levy of duty of customs on goods imported into India at the rates specified under the Customs Tariff Act, 1975, Section 2 of which provides that the rates at which duties of customs shall be levied under the … (b) software imported along with the printer is classifiable under CTH 85.24 by virtue of Note 6 to Chapter 85; (c) declared value of software is acceptable by virtue of Rule 7A of the Customs Valuation Rules, 1988;

M/S Sprint Rpg India Ltd. Vs. Commissioner of Customs-i, Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975

Reported in : AIR2000SC749; 2000(67)ECC585; 2000LC735(SC); 2000(116)ELT6(SC); JT2000(1)SC371; 2000(1)SCALE300; (2000)2SCC486; [2000]1SCR332

annexed and falling within Chapter or under heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in Column (2) of the said Table, when imported into … circumstances, it would be taxable under Heading 85.24. This is also made clear in Chapter Note 6 of Chapter 85 by providing as under:Records, tapes and other media of heading No. 85.23 or 85.24 remain classified in those