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Association of Meat Importers and Exporters and Others Vs. Internation ...

Court : South Africa Supreme Court of Appeal

Subject : MRTP

anti-dumping duties. The current provisions are contained in Chapter VI of the Customs and Excise Act. The … THERON and SALDULKER JJA CONCURRING) [1] This appeal concerns the validity of various anti-dumping duties imposed under the Customs and Excise Act 91 of 1964. The proceedings were prompted by the decision of this court in Progress … after any change was made to the schedule it was affirmed by Parliament, sometimes in a Revenue Laws Amendment Act and sometimes in a Taxation Laws Amendment Act. That is in compliance with s 56(3) of the Act. … Act 107 of 1986, until its repeal with effect from 1 June 2003, and thereafter with the repealing statute, the International Trade Administration Act 71 … to the Customs and Excise Act. Under s 55(1) goods specified in that schedule are, upon entry … form. The provisions need to be read together with the Board on Tariffs and Trade Act 107 of 1986, until its repeal with effect from

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 … objection was taken to the powers under Sections 55 and 56 conferred upon the Central Government -

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 … falling under Chapter 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62 or … 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.

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

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

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

national Calamity Contingent Duty paid under Section 136 of the Finance Act and additional duty paid under the Customs Tariff Act, the utilisation thereof towards payment of duty on the final product under the above referred Acts respectively … – 2002 (150) ELT 479 and Grasim Industries Ltd. Versus CCE – 2003 (54) RLT 288 (T) held that AED (TandTA) can be utilised for … used in or in relation to the manufacture of blankets falling under Chapter 63. 4. Vide Notification No. 24/94CE (NT) dated 20th May, 1994 issued … to the manufacture of fabrics falling under Chapter 55. 9. The Appellant, inter alia, took the credit … Fabric, Blanket, Shawls etc. 12. By a Notification No. 27/2000-C.E.(NT) dated 31st March, 2000, the Government of India amended the Central Excise Rules, 1944 by substituting the existing Rule 57-A to 57-V by Rules 57-AA to 57-AK.

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

Man Made PV Blended Yarn falling under Chapter 55 of the Central Excise Tariff Act, 1985 was … Gold (Control) Appellate Tribunal (in short "the Tribunal") delivered three judgments, namely,(a) India Cements Ltd. vs. Commissioner of Customs & C.Ex., Hyderabad reported in 1997 (95) .E.L.T. 520. (b) Jindal Polymers vs. Commissioner of C. Ex., Indore … made available. However, in the said table it was provided that high speed diesel oil which fell under tariff entry 2710.31 of the Central Excise Tariff Act, 1985, would not be considered as eligible input and it … to validate the action taken in the past on this basis. This amendment has become necessary to overcome certain judicial pronouncements." In this connection, memorandum … appearing for the parties drew our attention to Chapter V of the Rules which deals with levy … of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants are engaged in the business of manufacturing and selling Man Made

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 … Act;(iii) woven fabrics classifiable under Chapter 52 or Chapter 54 or Chapter 55 of the Schedule to the said Act;(iv) high-speed diesel oil classifiable under … 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

M/S. Professional Copier Services India (Pvt) Ltd vs State of Kerala

Court : Kerala

had classified the machines under HSN Code 8443 3100, which falls under Chapter 84 of the Customs Tariff Act, which corresponds to Entry 69(22)(c)(i) of … as 'Digital Multifunctional Device' with HSN Code 8443 3100 under the provisions of the Customs Act, 1962 and Customs Tariff Act, 1975. The petitioners/purchasers - re-sellers followed the same classification adopted by the importer- seller while re-selling the … the "Multi-Function Printer" traded by the petitioner, falls under Entry 69(22)(c)(i) of the 3rd Schedule to the KVAT Act, 2003, attracting tax @ 4%; iii) declare that the Amendment vide Kerala Finance Act, 2014, brought u/s. 55, taking … iii) declare that the Amendment vide Kerala Finance Act, 2014, brought u/s. 55, taking away the two stages of appellate remedies and the right of

M/S.Euro Business System, Kannur vs State of Kerala

Court : Kerala

had classified the machines under HSN Code 8443 3100, which falls under Chapter 84 of the Customs Tariff Act, which corresponds to Entry 69(22)(c)(i) of … as 'Digital Multifunctional Device' with HSN Code 8443 3100 under the provisions of the Customs Act, 1962 and Customs Tariff Act, 1975. The petitioners/purchasers - re-sellers followed the same classification adopted by the importer- seller while re-selling the … the "Multi-Function Printer" traded by the petitioner, falls under Entry 69(22)(c)(i) of the 3rd Schedule to the KVAT Act, 2003, attracting tax @ 4%; iii) declare that the Amendment vide Kerala Finance Act, 2014, brought u/s. 55, taking … iii) declare that the Amendment vide Kerala Finance Act, 2014, brought u/s. 55, taking away the two stages of appellate remedies and the right of