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Collector of Customs, Bangalore and anr. Vs. Maestro Motors Ltd. and a ...

Court : Supreme Court of India

Subject : CustomsCivil

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975 - Secton 3; Interpretative Rules - Rule 2

Reported in : 2004(97)ECC633; 2004(174)ELT289(SC); JT2005(11)SC289; 2004(10)SCALE253; (2005)9SCC412

necessary in the public interest so to do, hereby exempts components and parts of motor vehicles, falling within Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and goods specified in column … :-(a) So much of the duty of customs which is leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 25% ad-veloram; and(b)

Hanon Automotive Systems India Private Limited vs Deputy Commissioner ...

Court : Chennai

including ‘Gas Compressors’ which are used as parts of Air Conditioners in Motor Vehicles which are classified under Chapter 87 of Section XVII of the Customs Tariff Act, 1975. The Petitioner adopted the following classification for the following … Chapter Act, 1975 (51 of 1975), as specified in the First Schedule including the Section and to the Customs Tariff Act, 1975 Chapter Notes and the General (51 of 1975). Explanatory Notes of the First Schedule shall, so far as may

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

In Re: Bayerische Motoren Werke

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2006)(193)ELT138AAR

and also the benefit of Notification No. 72/93 which exempted components and parts of motor vehicles falling within Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 and goods specified in column (3) of the … Gerhard Lindner and Peter Baumgartner, Advs.Customs Act, 1962 - Sections 2(9), 2(26), 2(28), 2(42), 25(1), 28J and 28H; Customs Tariff Act, 1975 - Section 3; Motor Vehicles Act, 1988; Evidence Act - Section 114; General Rules - Rule 2; Interpretative

D.R. Enterprises Ltd. Vs. Ac Customs and ors.

Court : Mumbai

Subject : Customs

Reported in : 2002(103)LC495(Bombay); 2002(147)ELT3(Bom)

in the Table below and falling within Chapter 84 or Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and are designed for use in the printing industry, when imported into India, from so

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

Hindustan Equipment Engg. Co. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1988)(17)LC625Tri(Delhi)

variable speed gears) flywheels, pulleys and pulley blocks, clutches and shaft couplings. This Heading appears In Section XVI, Chapter 84 of the 1st Schedule to the Customs Tariff Act, 1975. Tariff Heading 87.04/06 falls under Section XVII … it was held that Jeep parts, Transmission Synchroniser, and Blocking Rings are classifiable under Heading 87.04/06(1) of the Customs Tariff Act, 1975 as parts of Motor Vehicles not elsewhere specified and not as parts of Engines and Motors under Heading

Denso Kirloskar Indus. Pvt. Ltd. Vs. Commr. of Cus. (Appeals)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : MRTP

Reported in : (2003)(158)ELT187Tri(Bang.)

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

M/S Rama Krishna Sales Pvt. Ltd. Vs.union of India and Ors.

Court : Delhi

Subject : Land Acquisition

by applying Rule 2(a) of the Interpretative Rules. The authorities relied upon the Explanatory Note to HSN in Chapter 87 of the Customs Tariff Act, 1975 which is set out below:-"―An incomplete or unfinished vehicle is classified as … E- rickshaw as imported by the petitioner can be classified as Motor Vehicles for the purposes of the Customs Tariff Act, 1975, the petitioner disputes that the E-rickshaw parts can be considered as W.P.(C) No.1232/2018 Page 1 of 16 Motor

L.M.L. Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1999)(105)ELT718TriDel

8714.19. However, the authorities below on the basis of Explanatory Notes to HSN in Chapter 87 of the Customs Tariff Act, 1975 have held that it is a complete Scooter in an incomplete and unfinished form.They have relied on the