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Nirma Limited. Vs. Saint GobaIn Glass India Limited and ors.

Court : Chennai

Subject : Custom

Acts : Customs Tariff Act, 1975 - Section 9C, 9B, 9A; Customs Act, 1962 - Section 129; Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 6(4), 2(d), 5(3), 5(2), 17 (3), 12, 13, 18, 3, 4; Constitution of India - Articles 226

China PR, European Union, Kenya, Iran, Pakistan, Ukraine and USA. The said notification was issued based on the Customs Tariff Act, 1975 (for brevity, "the Act") and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles … parties can always raise their objections before the Government, which alone can impose the duty; and that under Section 9C of the Act, an appeal lies to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against … in W.As.193 and 194 of 2012, Appellant in W.A.189 of 2012, and 4th respondent in W.As.195, 307 and 337 of 2012). The said association has

Barium Chemicals Ltd. Vs. Union of IndiA.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 25, 25(1), 46 and 159; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1993(63)ELT209(Bom)

prayed for the following reliefs in the petition : (d) make a declaration that Section 3(2) of the Customs Tariff Act, 1975 is ultra vires the Constitution of India and the Bill of Entry (Forms) Regulations, 1972 in so far … goods imported by the first petitioner company on the basis of the value of the like goods under Section 4 of the Central Excises and Salt Act, 1944 after deducting all the expenses that are deductible under Section

Union of India (Uoi) Vs. Kalyani Breweries Ltd.

Court : Kolkata

Subject : CustomsFood Adulteration

Acts : Customs Act, 1962 - Section 25(1); ;Customs Tariff Act, 1975 - Sections 2, 2(5), 3 and 4; ;Companies Act; ;Agricultural and Processed Food Products Exports Development Authority Act, 1985; ;Prevention of Food Adulteration Act, 1954; ;Corporation Act; ;Uttar Pradesh Municipalities Act, 1916 - Sections 128 and 129; ;Tamil Nadu General Sales Tax Act; ;Monopolies and Restrictive Trade Practices (Classification of Goods) Rules, 1971

Reported in : 1999(113)ELT39(Cal)

annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in processing/Packaging of food articles, from - 788 SEC.XVI.CH. … prepared Food Stuff, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco substitutes. If according to the learned Counsel, Section 4 is taken in aid of in construction of the notification in question it must be held that under

Collector of Customs, Bombay Vs. M/S. Bharat Heavy Electricals Ltd., N ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 25; Finance Act, 1980 - Sections 4

Reported in : AIR1992SC1908; 1992(61)ELT332(SC); JT1992(5)SC138; 1992(2)SCALE242; 1993Supp(1)SCC489; [1992]Supp1SCR16

Stated above, all these appeals are dismissed. We, however, make no order regarding costs. Customs - exemption - Customs Tariff Act, 1975, Section 25 of Customs Act, 1962 and Section 4 of Finance Act, 1980 - appeal against granting refund of

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted with effect from 1-3-2007 so as to read 'Iron ores and concentrates, all sorts' in place … v. Stale of Uttar Pradesh : [2008] 4 SCC 548, the Apex Court while considering the question whether Section 4 of the 1944 Act read with Rule 6 of the Central Excise Valuation (Determination of Price of Excisable

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 … materials or containers, the cost of which is not included in the value of the final products under Section 4 of the Act; and(iv) crates and glass bottles used for aerated water.RULE 57J. Credit of duty in respect

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Subject : Customs

Acts : Customs Act, 1962 - Sections 9(4), 25, 25(1) and 74; Import Trade Control Act; Central Excise Act - Sections 57A; Foreign Trade (Development and Regulations) Act; Customs Tariff Act, 1975 - Sections 3; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Central Excise Rules, 1944 - Rules 12(1), 13(1), 56A, 57A, 191A and 191B; Customs and Central Excise Duties Drawback Rules, 1971

Reported in : 1996(87)ELT349(Ori)

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 (hereinafter referred to as the 'specified duty') … No. 1 to forthwith transfer valid transferable licence to the petitioner acceptable to opposite party Nos. 2 and 4 in lieu of the licence bearing Nos. 3390218, 3390216 and 3390244 transferred earlier;AndIn the alternative issue writ in

Asahi India Safety Glass Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 11AB, 11AC and 32F(7); Customs Tariff Act, 1975 - Sections 3; Income Tax Act, 1961 - Sections 245I and 245D(4); Central Excise Rules 1944 - Rules 13, 57A, 57A(4), 57D and 57D(1)

Reported in : 114(2004)DLT145; 2004(76)DRJ543; 2005(180)ELT5(Del)

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 (hereinafter, in this Section, referred to as … the glass: The glass is firstly washed with hot de-mineralized water. The temperature of the water remains between 40-600 C. No Chemical is used. Thereafter, the glass is scrubbed by using high density brush rollers running at

National Insulated Cable Co. Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Customs Act, 1962 - Section 17; ;Customs Tariff Rules - Rule 4

Reported in : 1987(12)ECC407,1987(28)ELT248(Cal)

electric cables, is Synthetic Rubber or Synthetic Resin for its proper classification under the appropriate heading of the Customs Tariff Act, 1975 for the purpose of the assessment of Customs duty.2. The petitioner No. 1 in both the Rules is … Act and not under Chapter 40 as Synthetic Rubber as claimed by the petitioners.7. Now, in terms of Section 17 of the Customs Act, 1962, assessment of duty is required to be made after examination and testing … Act, 1975 instead of assessing the same- as Synthetic Rubber under Chapter 40 of the said Act. The petitioners, however, got the disputed consignments released

Ape Belliss India Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : AIR2001SC2491; 2001(77)ECC10; 2001LC229(SC); 2001(132)ELT8(SC); JT2001(6)SC117; 2001(4)SCALE642; (2001)9SCC96

alloy steels which will have to be considered as stainless steel for the purpose of classification under the Customs Tariff Act, 1975 i.e. an alloy steel which is known as stainless steel in the trade and the other an alloy … Santosh Hegde, J.1. The appellant in these appeals imported stainless steel rolled special blades sections and filed a Bill of Entry claiming classification of the said imported goods under Tariff heading 73.15(1). The … 10(1) should not he taken as correct. The father of respondent No. 4, one of the .heirs, filed objections which were over-ruled, and it was