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Eco Valley Farms and Foods Limited Vs. the Commissioner of Central Exc ...

Court : Mumbai

Subject : Excise

allowed without demanding excise duty equivalent to customs duty payable on imported mushrooms. 10. By the Central Excise Tariff (Amendment) Act 2004 ('2004 Act'), the six digit entries in the Schedule to the 1985 Act were rearranged into eight … without demanding excise duty equivalent to customs duty payable on imported mushrooms. 10. By the Central Excise Tariff (Amendment) Act 2004 ('2004 Act'), the six … Development Commissioner, by availing exemption under Exemption Notification No.13/81-cus dated 9th February 1981 / 53/03-cus dated 31st March 2003 or 53/97-cus dated 3rd June 1997, as the case may be. Alternatively, the assessee could procure indigenous capital … to 30th November 1999 on the ground that fresh mushrooms classifiable under Chapter 7 heading No.0701.00 were liable to pay Nil rate of duty under

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. … and Its Fractions, Whether Or Not Refined, But Not Chemically Modified 1511 10 00 - Crude oil[...]1511 90 - Other1511 90 10 --- Refined bleached

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 … 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 … reconfirm. The Oxford English Dictionary (2nd ed) Vol XIII, p 355 gives the same definition. 102. Oudekraal

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

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 … such exemption by relying on Circular No.38/2000 dated 10.5.2000 that the benefit of the said notifications was

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 … from the export of such goods or merchandise.xxx xxxx xxxx2(a) This section applies to all goods or

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 … Dealer under the Punjab General Sales Tax Act, XLVI of 1948. The Respondent-Company, therefore, applied for a

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

Commissioner of Central Excise Etc. Vs. m/s.aishwarya Industries Throu ...

Court : Supreme Court of India

Subject : Excise

still persists, then the other rules for Interpretation may be resorted to (iii).9. CHANGES BROUGHT42IN BY CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004:- Central Excise Tariff (Amendment) Act, 2004 which came into force with effect from 28.02.2005 brought in significant … will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED … J U D G M E N T RANJAN GOGOI, J.1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil … Waxes CHAPTER 15 NOTES 1. This Chapter does not cover : (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxxxx (e) fatty acids, prepared waxes, medicaments,

Commissioner of Central Excise Vs. M/S. Madhan Agro Industries (I) Pvt ...

Court : Supreme Court of India

Subject : Excise

still persists, then the other rules for Interpretation may be resorted to (iii).9. CHANGES BROUGHT42IN BY CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004:- Central Excise Tariff (Amendment) Act, 2004 which came into force with effect from 28.02.2005 brought in significant … will require a specific notice and is therefore extracted below: BEFORE AMENDMENT CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED … J U D G M E N T RANJAN GOGOI, J.1. Aggrieved by the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (hereinafter referred to as ‘the Tribunal’) holding that the coconut oil … Waxes CHAPTER 15 NOTES 1. This Chapter does not cover : (a) xxxxxx (b) xxxxxx (c) xxxxxx (d) xxxxxxxx (e) fatty acids, prepared waxes, medicaments,