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Venkateswara Stainless Steel and Wire Industries Vs. Government of Ind ...

Court : Andhra Pradesh

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1) and 131; Customs Tariff Act, 1975

Reported in : 1983(14)ELT2217(AP)

AISI specification, the impugned goods are 'sheets'. 9. The expressions 'strip' and 'sheet' are defined only in the Customs Tariff Act, 1975 and not in the Indian Tariff Act, 1934, repealed by the Customs Tariff Act, 1975. 10. In Dunlop … only in the Customs Tariff Act, 1975 and not in the Indian Tariff Act, 1934, repealed by the Customs Tariff Act, 1975. 10. In Dunlop India Ltd. v. Union of India, AIR 1977 SC 597 = 1983 ELT 1566, it

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Summary1. The primary issue for consideration in these cases is one of classification under Tariff Items of the Customs Tariff Act, 1975. We are called upon to decide the specific issue as to whether cargo imported is classifiable as non-edible … 90 90 or as "RBD Palm Stearin" falling under Tariff Item No. 38 23 11 12 of the Customs Tariff Act, 1975.2. The brief facts which give rise to the aforesaid issue are that the Respondent imported Crude Palm Stearin

National Insulated Cable Co. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Customs

Acts : Customs Tariff Act, 1975 - Section 2; ;Customs Act, 1962 - Section 12; ;Indian Tariff Act, 1934; ;Excise Act

Reported in : 1985(6)ECC40,1985(5)LC2436(Calcutta),1994(69)ELT465(Cal)

is to be classified under Heading No. 39.01/06 or Heading No. 40.01/04 of the First Schedule to the Customs Tariff Act, 1975. The contention of the writ petitioners is that Hypalon-40 is classifiable as a kind of synthetic rubber under … Nomenclature now known as 'Customs Co-operation Council Nomenclature.' On the basis of the said recommendation Parliament passed the Customs Tariff Act, 1975. The objects and reasons for enacting the charging section (Section 2) are as follows :-'The Schedule is broadly

Varsha Exports and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(27) and 12; Central Excise Act, 1944 - Sections 5A; Customs Tariff Act, 1975

Reported in : 2000(71)ECC834

Petitioners are also paying additional duty, which is known as 'Countervailing Duty' (CVD) under Section 3 of the Customs Tariff Act, 1975, which is equivalent to the excise duty for the time being leviable on a like article, if produced … Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975). .... ..... .....' 7. Reading Section 3, it becomes very clear that the Revenue is

Lucky Star International Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3(1) and 5(1)A; Customs Act, 1962 - Sections 2(27); Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 - Sections 3 and 3(1)

Reported in : 2001(78)ECC691; 2001(134)ELT26(Guj); (2000)4GLR412

Petitioners are also paying additional duty, which is known as 'Countervailing Duty' (CVD) under Section 3 of the Customs Tariff Act, 1975, which is equivalent to the excise duty for the time being leviable on a like article, if produced … Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975).Reading Section 3, it becomes very clear that the Revenue is entitled to levy and collect

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) … of the said question becomes possible by reference to the relevant provisions in the 1st Schedule to the Customs Tariff Act, 1975, it would be advantageous to excerpt them at the out set:SECTION XIII ARTICLES OF STONE, OF PLASTER, OF

Kalyani Steels Ltd. Through Its Company Secretary Vs. the Secretary, R ...

Court : Delhi

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9A, 9A(5), 9A(6), 9AA, 9B and 9C; Customs Tariff (Amendment) Act, 1995; Customs Tariff (Amendment) Act, 1975; Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rule 5, 6, 7, 8, 9, 10, 11, 16, 17, 18, 19, 20, 23 and 23(3); Constitution of India - Article 226

Reported in : 2008(100)DRJ341; 2008(224)ELT47(Del)

Appellate Tribunal was right in law in holding that under the first proviso to Section 9A(5) of the Customs Tariff Act, 1975 the Central Government cannot extend the period of imposition of anti- dumping duty in view of the main … 1994 which is commonly referred to as the Anti Dumping Agreement.7. Pursuant to the Anti Dumping Agreement, the Customs Tariff Act, 1975 was amended to incorporate Section 9A, 9AA, 9B and 9C therein. By virtue of powers conferred by Section

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

in force up to and inclusive of the 31st day of May 1983.'4. Under Section 3(1) of the Customs Tariff Act, 1975 ('CTA') an additional duty of customs (otherwise known as countervailing duty- CVD) is payable on imported goods equal … Customs Act levies duty on goods imported into India at such rates as may be specified in the Customs Tariff Act, 1975. When we turn to the Customs Tariff Act, 1975, it is Section 2 which states that the rates

Plastic Processors Vs. Union of India (Uoi)

Court : Delhi

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Constitution of India - Article 226

Reported in : 2000(72)ECC588; 2002(143)ELT521(Del)

in DTA. They are also paying additional duty which is known as CVD under Section 3 of the Customs Tariff Act, 1975 (in short Tariff Act), which is equivalent of the Excise duty for the time being livable on a … Act, be determined in accordance with the provisions of the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975).'Reference may also be made to sub-section (1) of Section 3 of the Tariff Act along

Navjivan Mills Co. Ltd. and ors. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Customs Act, 1962 - Sections 2, 3, 12, 13, 14, 25, 25(1) and 25(2); Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3, 6, 9, 37 and 37(1); Customs Tariff Act, 1975

Reported in : 1982(10)ELT155(Guj)

by sub-section (2) of section 25. We are concerned with section 25(1) of the Customs Act, 1962. The Customs Tariff Act, 1975 repealed the Indian Tariff Act, 1934 and the Indian Tariff (Amendment) Act, 1949 and it repealed and replaced … sub-section (1) of section 14, for the words and figures 'Indian Tariff Act, 1934', the words and figures 'Customs Tariff Act, 1975' be substituted. Therefore, for the purpose of the Customs Act, 1962 we have now to read the provisions