Advanced Search Results

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962. - Section 28; Constitution Of India - Article 136

Six-digit First Schedule to the Customs Tariff Act, 1975 was substituted by the Eight-digit First Schedule vide the Customs Tariff (Amendment) Ordinance, 2003 and this substitution w.e.f. 01.02.2003 has statutory force. Therefore, the new Schedule would operate over and … nothing but triglycerides. According to the Central Revenue Chemical Laboratory (CRCL) opinion which was relied upon by CESTAT, Chapter 15.11 covers palm oil and its fractions - this view is also espoused in the HSN Explanatory Notes. … differential duty, under S.28 of the Customs Act, 1962.3. The Chemical Examiner, Visakhapatnam reported that the goods in question were RBD Palm Stearin with an

Firma Chemiczna Dwory S.A. Vs. Ministry of Finance, Designated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(93)ECC432

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

Commnr. of Customs (Port), Chennai Vs. Toyota Kirloskar Motor Pvt. Ltd ...

Court : Supreme Court of India

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 2(22), 2(23), 14, 14(1), 14(1A), 46, 50 and 156; Customs Act, 1962; Customs Tariff Act, 1975; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8, 9, 9(1) and 9D

Reported in : 2007(119)ECC326; 2007LC326(SC); 2007(213)ELT4(SC); 2007(8)SCALE151; (2007)5SCC371; 2007(2)LC834(SC)

of assessment in the following terms:14. Valuation of goods for purposes of assessment.-(1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force whereunder a duty … parties are related or not.17. The Customs Act, 1962 (for short, 'the Act') was enacted to consolidate and amend the law relating to customs. The terms 'goods' and 'import' have been defined in Section 2(22) and Section … goods and parts thereof. 4. Dispute between the parties revolves round the valuation of the said capital goods and parts imported by the respondent from

Commissioner of C. Ex. Vs. Banswara Syntex Ltd.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(3)Raj1746

to avail of credit of the duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) in respect of such goods which is not permissible under these rules; or(c) … as required under these Rules, or contravenes any of the provisions contained in Section AA or AAA of Chapter V of these Rules; or(bbb) enters wilfully any wrong or incorrect particulars in the invoice issued for the excisable … mitigates the default made by him.29. It is also clear from the amendment brought in Section 11AC by way of inserting second proviso that where

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 … of scrap or waste of goods falling within various Chapters including Chapter 39 of the Central Excise

Harsh International and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2007)(122)ECC193

and recommended provisional assessment of all exports of Vitrified/porcelain Tiles falling under chapter 69 of Gazette schedule to the Customs Tariff Act, 1975 made by … and hence provisional assessments made in the present case are non est in law. Section 9A(8) of the Customs Tariff Act, 1975 as amended by Section 89 of the Finance Act, 2000 reads as follows: (8) The provisions … tax payer and against the Revenue.The lacuna pointed out by the Supreme Court has been overcome by the amendment to Section 9A(8) in 2004, by specifically borrowing the provisions of Customs Act, relating to determination of rate … export to India were only during the period Nov. 2002 to March 2003, which is after the period of investigation considered while issuing Notification No. … levy of anti dumping duty on imports of vitrified/porcelain tiles from China/UAE under the provisions of Notification

Hindal Co Industries Limited Vs. The Union of India

Court : Mumbai

Subject : Excise

3 SCC 620. This was a case of levy of additional customs duty under Section 3(1) of the Customs Tariff Act, 1975. This duty is leviable in addition to the customs duty under Section 12 of the Customs … Petitioner is engaged in the manufacturing of aluminum sheets, foils falling under Chapter sub -heading 76071190 of the Central Excise Tariff Act, 1985. The major … in : 1995 (77) E. L. T 268 (SC) are nullified with the change in law. With the amendment in section 2(d) of the Central Excise Act, 1944, the produce aluminium dross and skimming are deemed to … of Union of India vs. Ahmedabad Electricity Co. Ltd. reported in : 2003 (158) E. L. T 3 (SC), took the same view. Mr. Sridharan … the matter before the larger Bench. The conflicting views are stated to be on the question, "whether

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)

duty in the hands of the importer.12. The levy of, and exemption from customs duties is traceable to chapter V of Customs Act, 1962 Section 12 of the Customs Act provides for levy of Customs duty at such … 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

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHB(2), 80HHC and 80HHC(2); Finance Act, 1982 - Sections 89A and 89A(4); Finance (Amendment) Act, 1991

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

Straw/board . v. Commissioner of Income-tax : [1992]196ITR188(SC) . Reliance has also been placed on Chapters in the Customs Tariff Act as well as Central Excise Tariff Act in which a distinction has been drawn between minerals per … Commissioner of Income-tax : [1992]196ITR188(SC) . Reliance has also been placed on Chapters in the Customs Tariff Act as well as Central Excise Tariff Act … Tax Act, 1961 - Sections 80HHB(2), 80HHC, 80HHC(2) - Finance Act, 1982 - Section 89A, 89A(4) - Finance (Amendment) Act, 1991 - Deduction in respect of profits retained for export business - Entitlement to - Appellant exporter of … accordingly dismissed without any order as to costs.Civil Appeal No. 3962 of 200321. In this case, the High Court has clearly proceeded on a mis-reading

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

Court : Mumbai

Subject : Service Tax

of the Finance Act. While so, 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 (zzzzv) to clause 105 of Section 65, … 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 … 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 … 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