Advanced Search Results

Lohia Sheet Products Vs. Commissioner of Customs, New Delhi

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 12 and 130E; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Central Excise Act, 1944 - Sections 5A(1); Central Excise Tariff Act, 1985

Reported in : 2008(126)ECC173; 2008(152)LC173(SC); 2008(224)ELT349(SC); 2008(4)SCALE354; (2008)11SCC510

imported by the appellants is chargeable to 'NIL' rate of additional customs duty under Section 3 of the Customs Tariff Act 1975.3. The facts of the case, in brief, are enumerated hereinbelow.4. In the year 1996-97, the appellants imported … Ashok Bhan, J.1. The appellants have filed these appeals under Section 130E of the Customs Act, 1962 against the Final Order No.547-548 of 2001-B dated 11th December 2001 passed

JaIn Brothers and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 12 and 14

Reported in : AIR1999SC2550; 1999(66)ECC16; 1999LC721(SC); 1999(112)ELT5(SC); JT1999(5)SC100; 1999(4)SCALE207; (1999)6SCC137; [1999]3SCR1026

1. The challenge in this writ petition is to the provisions of Section 3 of the Customs Tariff Act, 1975.2. The petitioners are engaged in the business of import of automobile spare parts. They are liable to … same is dismissed with costs. Customs - constitutional validity - Section 3 of Customs Tariff Act, 1975 and Sections 12 and 14 of Customs Act, 1962 - petitioner challenged validity of provisions of Section 3 - Section

Garden Silk Mills Pvt. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 15, 15(1), 49 and 68; Additional Duties of Excise (Textile & Textile Articles) Ordinance, 1978; Customs Tariff Act, 1975 - Sections 3(1)

Reported in : 1991(34)ECC74; 1991LC164(Gujarat); 1992(61)ELT393(Guj)

Besides import duty, the petitioners are required to pay additional duty of customs under the provisions of the Customs Tariff Act, 1975. This duty is also popularly called countervailing duty. As provided under Section 3 of the Customs Tariff … provisions of the Customs Tariff Act, 1975. This duty is also popularly called countervailing duty. As provided under Section 3 of the Customs Tariff Act, 1975, the measure of additional duty of customs is equal to the

Digvijay Cement Company Limited Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Constitution of India - Articles 134-A, 138(1) and 226; Central Excise Rules, 1944 - Rules 8, 9(3), 56(1), 56A 56A(1), 56A(2), 178(1) and 192; Central Excises Act, 1944 - Sections 6, 12, and 37; Indian Companies Act, 1956; Indian Tariff Act, 1934 - Sections 2A; Customs Tariff Act, 1975 - Sections 3

Reported in : 1986(10)ECC359; 1987(10)LC7(Gujarat); 1986(25)ELT879(Guj); (1987)1GLR641

(like asbestos cement), on which the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the countervailing duty) has been paid in his factory for … of the rules was enacted, amongst others, by the rule making authority in exercise of its powers under sections 6, 12, and 37 of the Act. It was originally introduced on 8.12.1962. At that time, it read

Dhrunal Chhotalal Patel Vs. Union of India

Court : Mumbai

Subject : Customs

Reported in : 1993(1)BomCR68; (1993)95BOMLR45; 1993(63)ELT27(Bom)

and, hence, the goods were not exigible to any additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The Assistant Collector of Custom has released the goods on the petitioner's executing a bond for payment … the Central Excise Law and, hence, the goods were not exigible to any additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The Assistant Collector of Custom has released the goods on the

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 … shortly. 2. By Notification No. 102 Cus dated 1.7.1977 the Central Government, in exercise of its powers under Section 25 of the Customs Act, 1962 ('Act'), exempted DMT when imported into India from customs duty in excess

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 … petitions are disposed of as above. There will be no order as to costs. Customs Act, 1962 : Sections 2, 12 & 25; Customs Tariff Act. 1975, Sections 3(1) & 3(6) : H. 56 - Viscose &

Collector of Customs Vs. M/S. Presto Industries

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Customs Tariff Act, 1975 - Sections 3(1); Customs Act, 1962 - Sections 12 and 28; Central Excise and Salt Act, 1944

Reported in : 2001(74)ECC225; 2001(128)ELT321(SC); JT2001(2)SC59; 2001(2)SCALE68; [2001]1SCR1050

Central Excise Rules, 1944, in regard to the payment of additional custom duty under Section 3(1) of the Customs Tariff Act, 1975, on the waste and scrap of imported Cellulose Acetate sheets. 2. We have heard Shri Mukul Rohtagi, … Rule 8(1) of the Central Excise Rules, 1944, in regard to the payment of additional custom duty under Section 3(1) of the Customs Tariff Act, 1975, on the waste and scrap of imported Cellulose Acetate sheets. 2.

M/S. Siv Industries Ltd. Vs. Commissioner of Central Excise and Custom ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 3(1) and 35B; Central Excise Tariff Act, 1985; Customs Act, 1962 - Sections 12; Customs Tariff Act, 1975 - Sections 3; Industries (Development and Regulation) Act, 1951; Central Excise Rules - Rules 57A and 100H

Reported in : AIR2000SC1153; 2000(68)ECC531; 2000(117)ELT281(SC); JT2000(3)SC133; 2000(2)SCALE304; (2000)3SCC367; [2000]2SCR231

this Act, be determined in accordance with the provisions of Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975).Explanation 1,- Where in respect of any such like goods, any duty of customs leviable … the Tribunal') allowing the appeal of the respondent and directing that duty of Central Excise was payable under Section 3(1) of the Central Excise and Salt Act, 1944 (for short the 'Act') and not under proviso to

Raman Kantilal Bhandari Vs. Union of India and Others

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 27(1); Customs Tariff Act - Sections 3

Reported in : 1987(11)ECC181; 1987(11)LC84(Bombay); 1987(27)ELT617(Bom)

counsel that additional duty at the rate of 10% ad valorem was charged under Section 3 of the Customs Tariff Act and the said recovery was clearly illegal as the goods imported are not chargeable to duty, being under … of Customs, Refund Department, rejected the claim on the ground that the same is barred by limitation under Section 27(1) of the Customs Act. The order passed by the Assistant Collector has given rise to filing of