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Mysore Petro Chemicals Ltd. Vs. Assistant Collector of Cus., Madras

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12; Central Excise Rules, 1944 - Rules 8(1) and 192

Reported in : 1994(73)ELT33(Mad)

such time permitted by this Court as above. No costs. Customs - exemption - Section 3 (1) of Customs Tariff Act, 1975, Section 12 of Customs Act, 1962 and Rules 8 (1) and 192 of Central Excise Rules, 1944 - petition … respondents from levying and collecting additional duty under Section 3(1) of the Customs Tariff Act, 1975, Central Act 51 of 1975 on all imports of orthoxylene by the petitioner through the port of Madras. 2. The petitioner,

Polyset Corporation and Others Vs. Collector of Customs, Bombay and An ...

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 5, 12, 14, 14(1), 14(2), 15, 25, 25(1), 25(3), 46 and 50; Customs Tariff Act, 1975; Central Excise Act

Reported in : 1989(20)LC73(Bombay); 1985(21)ELT48(Bom); 1985MhLJ765

Powder ('HDPE' for short) which are subject to duties of custom under the Customs Act read with the Customs Tariff Act, 1975 (hereinafter referred to as 'the Tariff Act'). The Central Government in exercise of its powers under Section 25 … whole or any part of the customs duty livable thereon by issuing a notification in the Official Gazette. Section 5 of the Customs Act in force on the date relevant for the purpose of these writ petitions, read

Hyderabad Industries Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2, 3(1) and 9A; Customs Act, 1962 - Sections 12 and 14; Excise Act; Indian Tariff Act, 1934 - Sections 2A; Supreme Court Rules, 1966 - Order 7, Rule 2

Reported in : AIR1999SC1847; 1999(108)ELT321(SC); JT1999(4)SC95; 1999(3)SCALE564B; (1999)5SCC15; 1999(Supp)SCC15; [1999]3SCR471

being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or … B.N. Kirpal, J.1. Levy of additional duty of customs under Section 3(1) of the Customs Act, 1975 on import of asbestos fibre is challenged by the appellants in these … the bench in its decision reported as Hyderabad Industries Ltd. and Anr. v. Union of India and Ors. : 1995(78)ELT641(SC) observed as follows:We are satisfied

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when , imported into India from so much of the duty of customs leviable thereon … of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter 56 of the First Schedule to the Customs Tariff Act, 1975 (51 of … of the same date the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within

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 … Section 4 provides for establishment of Special Economic Zone and approval and authorization to operate it to developer. Section 5 contains guidelines for notifying Special Economic Zone. Section 7 which assumes importance in the context of the present

S and S. Enterprise Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff (Anti-Dumping Duty on Dumped Articles and for Determination of Injuries) Rules, 1995 - Rules 5, 6(2), 11(2), 12, 13, 14, 16 and 17; Customs Tariff Act, 1975 - Sections 9A and 14

Reported in : 2005(99)ECC7; 2005(181)ELT375(SC); JT2005(3)SC457; (2005)3SCC337

is incorrect and contrary to its language. The imposition of dumping duty is under Section 9A of the Customs Tariff Act 1975 and the Rules and is the outcome of the General Agreement on Tariff and Trade (GATT) to which … Authority (the respondent No.1), on an investigation consequent upon a complaint lodged by the private respondent under Rule 5 of the Customs Tariff (Anti-Dumping Duty on Dumped Articles and for Determination of Injuries) Rules 1995 (referred to

WavIn India Ltd. Vs. Union of India

Court : Chennai

Subject : Customs

Acts : Customs Act,1962 - Sections12, 25 and 25(1); Customs Tariff Act, 1975

Reported in : 1994(48)ECC145; 1995(75)ELT478(Mad)

the customs duty for the purpose of levy of additional duty (countervailing duty) under Section 3(2)(ii) of the Customs Tariff Act, 1975. In writ petition 12253 of 1984, it has sought for a declaration to the effect that the levy … ............. .... ....6. Polymerisation andcopolymerisation products(for example, polyethylene,polytetrahaloethylene,polyisobutylene, polystyrene,polyvinyl chloride,polyvinyl acetate, polyvinylderivatives, polyacrylic andpolymethacrylic derivatives,cumarone-indeneresings)(i) Polyvinyl chloride 39.01/06 50 per cent ofthe standard(a) Liquid rate of duty(b) Powder and grains(c) other forms(ii) Polyvinyl acetate 39.01/06 - do

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(193)ELT169TriDel

like indigenous articles. This provision corresponded to Section 2A of the Indian Tariff Act, 1934 which preceded the Customs Tariff Act, 1975. Section 2A of the Indian Tariff Act, 1934, stipulated that any article which was imported into India shall be … judgment that, it was held therein that, merely because the words "duty of excise" were used in Section 5A of the Textile Committee Act, 1963, it would not mean that what was charged was the excise. One

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

the imports of NTCF originating or exported from China and in terms of Rules of 1995 framed under Customs Tariff Act, 1975 (hereinafter called 'the Act of 1975').5. The petitioner is represented before the Designated Authority through the ATMA. The … situated within the precincts of his factory at Kankroli in the State of Rajasthan under the provisions of Section 58 of the Customs Act, 1962 where the imported goods are to be removed on reaching Indian Territory

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 … Authority has considered the application of Alkali Manufacturers Association of India (for 5th respondent in W.As.193 and 194 of 2012, Appellant in W.A.189 of 2012,