Advanced Search Results

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

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

Mahindra Electric Mobility Limited and Anr. Vs.cci and Anr.

Court : Delhi

Subject : MRTP

Manufacturers Association v. The Designated Authority &Ors(2011) 2 SCC258 the issue was that one Designated Authority under the Customs Tariff Act heard the parties; he was transferred; another official took charge. He issued notice to the parties and … outweighed by three bureaucrats. W.P.(C) 11467/2018 & connected matters Page 109 of 152 14. On 03.01.2018, the Companies Amendment Act, 2017 was brought into force by which Section 412 of the Companies Act, 2013 was amended as follows:412. … characterised as constitutionally inappropriate, because our Constitution does not provide, as does Chapter III of the Australian Constitution, that judicial power can be conferred only … Tribunal - by virtue of Section 30 is the appellate tribunal constituted under Section 110-111 of the Electricity Act 2003.By Section 30(2), the Central Government can, in addition to the other members of the Electricity Tribunal, appoint technical … is to be five years; the outer age limit for the chairperson is 65 years and the

Union Of India Vs. Cosmo Films Limited

Court : Supreme Court of India

Subject : Land Acquisition

of 2018. 2 Paragraph 4.13 of FTP, read with the HBP. 3 Leviable under Section 3(7) of The Customs Tariff Act, 1975. 4 Leviable under Section 3(9) of The Customs Tariff Act, 1975. 5 Paragraph 4.03 of FTP. … scheme except for inputs listed in Schedule 4 of Central Excise Act, 1944 read with The Taxation Laws (Amendment) Act 2017 No 18 of 2017, with effect from July l, 2017. RAs are directed not to issue ARO … in existence under different paragraphs in different policy periods for years. Since 2003, all drug companies had been importing their raw materials sourced from unregistered … framed thereunder, the Director General of Foreign Trade (“DGFT”) notified the HBP, chapter 4 of which prescribed the procedure for availing duty exemption / remission … OF INDIA & ORS. ...APPELLANT(S) VERSUS COSMO FILMS LIMITED ...RESPONDENT(S) WITH CIVIL APPEAL NO(S). 298 OF2023CIVIL APPEAL

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid in respect of the … Scale Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise Rules, 1944 so as to avail the … S.B. Sinha, J.1. Interpretation of an exemption notification dated 28.02.1982, as amended by several notifications, is in question in this appeal which arises out of a judgment and order dated … liberally. [See Commissioner of Central Excise v. M.P.V. & Engg. Industries, : 2003(153)ELT485(SC) ].Bhalla Enterprises (supra) laid down a proposition that notification has to be … clause, the exemption clause therein may be construed literally. An eligibility criteria, therefore, deserves a strict construction,

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

1931 (16 of 1931), the force of law; vi. the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the excise specified under Clauses (i), (ii), (iii), (iv) and (v) above; andvii. the additional … (appellant) is engaged in the business of manufacturing motor vehicles falling under Chapter 87 of Central Excise Tariff Act, 1985. These motor vehicles are cleared … (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after the … price.21. Before concluding, it may be clarified that on account of repeated amendments in the CENVAT Credit Rules, huge litigation in the country stands generated. … mentioned in Rule 2(g) of the 2002 Rules, like lubricating oils, greases, cutting oils and coolants which

Mso Alliance, Industrial Area, Delhi and Others Versus Telecom Regulat ...

Court : Telecom Disputes Settlement and Appellate Tribunal TDSAT

Subject : MRTP

of the explanatory memorandum that it is the same increase 'allowed' (not fixed) by the Authority vide its Tariff Amendment Order dated 29.11.2005. A perusal of the explanatory memorandum to the Telecommunication (Broadcasting and Cable) Services (Second) Tariff … 656]; Indo-China Steam Navigation Company Ltd V. Jasjit Singh, Additional Collector of Customs, Calcutta and others [AIR 1964 Supreme Court 1140]. 22. Mr. Dwivedi also … of the Telecom Regulatory Authority of India Act, 1997 as amended by the Telecom Regulatory Authority of India (Amendment) Act, 2000 defines ' telecommunication service' as follows: “‘telecommunication service’ means service of any description (including electronic mail, voicemail, … the other by virtue of the written/oral agreement prevalent on 26th December 2003. The principle applicable in the written/oral agreement prevalent on 26th December 2003 … reasonable man could come to that conclusion. ….. Chapter IV containing Section 14 was inserted by an … bill may still go up. The paper also lists out the issues in subscribers opting for à

Dinesh Textiles Vs. Commissioner of Central Excise, Customs and Servic ...

Court : Supreme Court of India

Subject : MRTP

Civil Appeal Nos.9740-9741 of 2018 Dinesh Textiles v. Commissioner of Central Excise, Customs and Service Tax, Calicut Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.9740-9741 of … are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the ‘Tariff Act’, for short) manufactured through job workers.3. On 25.03.2003 Rule 12B was inserted in … The Appellants are traders who get cotton fabrics and made-ups mentioned in Chapters 52 and 53 of the Central Excise Tariff Act, 1985 (the ‘Tariff … 1. Notification No.and date (2) 34/2003- Central Excise, dated the 30th April, Amendments (3) In the said notification, - (i) for the words “thirty lakh … 8 clearances of ‘X’ have now crossed the limit of Rs.25 lakhs. Thus, now ‘B’ has to

Hewlett Packard India Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

and declared the assessable value as US $ 775.02 under sub-Heading 84713010 of the first Schedule to the Customs Tariff Act; that since Microsoft disc, they separately indicated the software and declared its assessable value as US $ … of Sprint R.P. G India Ltd. v. CC (116) ELT 6 (SC). He, further mentioned that before its amendment, Note 6 to Chapter 85 referred to the "apparatus" for which the media was intended; that even after … be used without an operating System Software, by virtue of Board's Circular 51/2002 dated 12.8.2002, the whole Notebook Computer is classifiable in accordance with general

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1962 - Sections 4, 7, 12, 28, 28(1), 28AB, 32, 33, 34, 45(2), 54(1), 77, 108, 109, 111, 112, 113, 118, 122A(1), 123, 124 and 125; Sea Customs Act; Sea Customs (Amendment) Act, 1955; Customs Tariff Act, 1975; Import Trade Control Order, 1955

Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

but also to ensure that the goods that is imported into the territory of India to which the Customs Tariff Act are applicable suffers the duty in the hands of the importer.12. The levy of, and exemption from … It has been amended from time to time and some important amendments were made by the Sea Customs (Amendment) Act, 1955. General and comprehensive revision of the Act has not so far been undertaken. Several provisions of the … or imposed on an officer of customs other than those specified in Chapter XV and Section 108.28. Notice for payment of duties, interest, etc.(1) When … to the territorial waters of India and as such they are not liable to pay the Customs Duty. They further stated, that the goods were

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A; Customs Act, 1962 ; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 ; Customs and Central Excises Laws (Amendment) Act, 1988 - Sections 5A(1) and 5A(2)

Reported in : (2004)2GLR1338

the like goods imported into India and also the Additional Customs Duty (CVD - Countervailing Duty) under the Customs Tariff Act, 1975 leviable on like goods imported into India. Such Additional Customs Duty is leviable at the rates … ... ...Section 5A of the Central Excise Act, 1944 was inserted by the Customs & Central Excises Laws (Amendment) Act, 1988 with effect from 1.7.1988.Sec.5A - Power to grant exemption from duty of excise.- If the Central Government … regenerated polymers out of scrap or waste of goods falling within various Chapters including Chapter 39 of the Central Excise Tariff. Ordinarily, the units permitted … Calcutta High Court in Sukhi India Pvt. Ltd. vs. Union of India, 2003 (156) ELT 35 wherein the same notification i.e. notification No.48/2001 dated 10.10.2001 … be set up in Kandla Special Economic Zone like the other Special Economic Zones in the country