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Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

which have been extensively referred in the Petition, reveals that the Parliament may have by the Constitution (Eighty-eighth Amendment) Act, 2003 inserted Entry-92C in List-I relating to œTaxes on services? from the date to be notified. However, no such … the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … clause 105 of Section 65 of the Finance Act, when the declared tariff for providing of such accommodation is less than Rs. 1,000/per day from … food served in restaurants could not be levied on the sum total of the price charged to the customer. The, restaurants provide services in addition to food, and these had to be accounted for. Thus, restaurants provided … order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the

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. … (zzq) and (zzr) of Clause (105) of Section 65 of the Finance Act shall be allowed unless

Nabha Power Limited Vs. Punjab State Power Corporation Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

case may be, and falling within the Chapter, heading or sub- heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said … the earliest to facilitate processing of the Mega Power Policy case(s).” F) Amendment to the Customs Notification dated 11.12.2009 11. Thereafter, on 11.12.2009, an amendment … (RFP). The RFP was for selection of developers through tariff-based bidding process under Section 63 of the Electricity Act 2003, for procurement of power on long-term basis from the power station to be set up at village Nalash, … the mega power projects: a) Timely release of subsidy as per Section 65 of Electricity Act 2003. b) Ensure that Discoms approach SERC for approval

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

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 … 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. … the Appellant should have not avoided its liability. 65. Having noted the rival contentions, we find that

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 … Tribunal, South Zonal Bench, Bangalore in Appeal No. C/40, 48, 49, 57, 65 and 66/2002 whereunder the Tribunal has allowed the appeals filed by the

Amin Merchant Vs. Chairman Cen.Board of Exc. and Rev. and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

brief, are that the appellant imported eight consignments of goods falling under Tariff Sub- Heading 2208.10 of the Customs Tariff, namely, “Compound alcoholic preparations of a kind used for the manufacture of beverages” during the financial years 1993-94 … in Seagram Manufacturing Ltd. Vs. Commissioner of Customs, New Delhi, reported in 2003 (154) ELT610(Tri.Del.), which is affirmed by this Court reported in 2004 (163) … assessed provisionally and the goods were classified under Chapter Tariff Heading No.2208.10 of the First Schedule to … person, executive, bureaucrat or any authority or Court of Law has the authority and/or power to alter or amend the same. If the executives are allowed to prescribe any tariff rates contrary to the Budget Proposals duly … The appellant took recourse to the provisions of the Right to Information Act in order to procure relevant information from the concerned authorities. According to … which until then attracted a duty higher than 65%, to 65% except, inter alia, on alcoholic beverages.

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)9STR509

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

Alkali Manufacturers Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

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

Mahendra Petrochemicals Ltd. Vs. Union of India (UOi) thro' Secretary

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(34), 127A, 127B, 127B(1) and 127B(1)(B); Foreign Trade (Development and Regulation) Act, 1992 - Sections 5 and 7 to 9; Customs Act, 1961; Central Excise Act, 1944 - Sections 31 and 32, 32E(1)

Reported in : 2004(93)ECC526; 2004(165)ELT499(Guj); (2004)2GLR1306

that 'any other Act for levy, assessment and collection of customs duty' would mean an Act like the Customs Tariff Act, but not the Foreign Trade Act.It is, therefore, necessary to make a reference to the provisions of … rival submissions, it is necessary to refer to the relevant statutory provisions. Chapter XVIA of the Customs Act begins with the heading 'Settlement of Cases'. … announce, by notification in the Official Gazette, the export and import policy and may also, in like manner, amend that policy. Sections 7 to 9 provide for the procedure for making any import or export, a detailed