Advanced Search Results

Raymond Limited Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2005)(101)ECC553

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

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

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

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 … exclusively in goods falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, … 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.

Commissioner of Central Excise, Jaipur Vs. J.K. Udaipur Udyog Ltd. Overruled

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3; ;Central Excise Rules - Rule 57A, 57A(1), 57AA, 57AB, 57AC, 57AC(1), 57AH, 57F, 57J and 173Q(1); ;Central Excise Act, 1944 - Sections 2 and 11A; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Customs Tariff Act, 1975 - Sections 3

Reported in : 2004(96)ECC73; 2004(171)ELT289(SC); JT2004(7)SC152; 2004(3)SCALE6; (2004)7SCC344

of Special Importance) Act, 1957 (58 of 1957); and(v) the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, equivalent to the duty of excise specified under Clauses (i), (ii), (iii) and (iv) above, paid … dismissed.2. The assessee carries on the business of manufacturing cement falling under Chapter 25 of the Schedule to the Central Excise Tariff Act, 1985. The … of the Schedule to the said Act;(iii) woven fabrics classifiable under Chapter 52 or Chapter 54 or Chapter 55 of the Schedule to the said … been paid credit will be allowed. Pursuant to this Rule 57-J, notification was issued on 20.6.1986 which was amended from time to time. The relevant part of the notification is as follows:S. No.Description of InputsDescription of intermediate

Transmission Corporation of Andhra Pradesh Ltd. and anr. Vs. Sai Renew ...

Court : Supreme Court of India

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 61,82(1),86 (1)(a)(b),111(1),125,185,39,172(b),185(3); DevelopersElectricity Reform Act, 1998 - of Section 21 (4)(B); Electricity Regulatory Commissions Act, 1998 - Section 3,15,17,22; Reform Act, 1998 - Section 11,15(5),21,21(4),11(1)(c)&(e)

Govt. has a minimum role in that regard. Chapter VII of this Act deals with tariff. In … term `tariff' the Court held as under:"23. Section 52 of the 2003 Act deals with trading of … catalogue, drawn usually in alphabetical order, containing the names of several kind of merchandise, with the duties or customs to be paid for the same as settled by the authority or agreed between the several princes and … 1st February, 1999. The Commission initiated suo motu proceedings for determination of tariff applicable to the Non-Conventional Energy generation projects of Andhra Pradesh, which was … July, 2004. Aggrieved from both these orders the Developers filed independent appeals under Section 111(1) of the Electricity Act, 2003 collectively against the order dated 20th March, 2004 as modified by order dated 7th July, 2004. These appeals … sources, in keeping with the spirit of Government Order cited, the following amendments are issued: In the Government Order cited, certain uniform incentives were extended

A. Tex (India) Private Ltd. Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(94)ECC102

B.B.Mahapatra, Addl. Commissioner for the Department Customs Act, 1962 - Sections 25(1), 28E, 28H, 28H(1), 28H(2) and 28I(2); Customs Tariff Act, 1975 - Section 3(1) Advance Ruling - Eligibility--Merely because another subsidiary is importing the same goods it … to be placed to extend rather than withhold the benefit of the chapter, of course, without doing any violence to those provisions inasmuch as there … The Show Cause Notice therefore is discharged.Advance Ruling - Duty free clearance--Benefit of Notification No.21/2002, dated 1.3.2002 as amended by Notification No. 26/2003 dated 1.3.2003. Unless the conditions of the Notification are satisfied the benefit cannot be

In Re: A. Tex (India) Pvt. Ltd.

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(168)ELT27AAR

which the advance ruling is sought shall be in respect of, - (a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975); (b) applicability of a notification issued under Sub-section (1) of Section 25, having … 21 and 21A in the Annexure to the Main Exemption Notification No. 21, dated 1st March, 2002 as amended by Notification No. 26, dated 1st March, 2003 issued by Department of Revenue, Ministry of Finance, Government of … to be placed to extend rather than withhold the benefit of the chapter, of course, without doing any violence to those provisions inasmuch as there

Khandwala Enterprise Private Limited vs.union of India and Ors.

Court : Delhi

Subject : Land Acquisition

goods was ₹ 163,30,51,803/-.7. The petitioner classified the imported gold coins under Sub- Heading 7114 1910 of the Customs Tariff (hereinafter referred to as ―the Tariff‖). Tariff Heading 7114 of the Tariff, with its Sub-Headings may be reproduced, … Tariff, in its eight-digit avatar, which came into being with effect from 2003, is based on the WP (C) 9225/2019 & WP (C) 9230/2019 Page … the Table appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item of the First … September, 2019, and Corrigenda dated 30th September, 2019, and 7th October, 2019. Instead of formally allowing the said amendment and going through the rigours of filing of amended writ petition, response thereof etc., we have, with consent … the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is

Credence Commodities Exports vs.union of India and Ors

Court : Delhi

Subject : Land Acquisition

goods was ₹ 163,30,51,803/-.7. The petitioner classified the imported gold coins under Sub- Heading 7114 1910 of the Customs Tariff (hereinafter referred to as ―the Tariff‖). Tariff Heading 7114 of the Tariff, with its Sub-Headings may be reproduced, … Tariff, in its eight-digit avatar, which came into being with effect from 2003, is based on the WP (C) 9225/2019 & WP (C) 9230/2019 Page … the Table appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item of the First … September, 2019, and Corrigenda dated 30th September, 2019, and 7th October, 2019. Instead of formally allowing the said amendment and going through the rigours of filing of amended writ petition, response thereof etc., we have, with consent … the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is