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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. … 11 12 of the Act, chargeable to duty at BCD 25%, CVD 16% and 4% SAD. Under Tariff Item No. 15 11 90 90, the

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

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 … Rs.50/- that the restaurant owner must be taxed. 16. It is stated that the Petitioners are already

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. … or(d) an amount under Sub-rule (2) of Rule 16 of Central Excise Rules, 2000.Provided that while paying

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 … 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 … contentions, several decisions were relied upon by the counsel for the assessee. 16. On the other hand, Mr.Jetly, learned counsel appearing on behalf of the

Commissioner of Central Excise, Salem versus M/S Madhan Agro Industrie ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2024]12S.C.R.893

: (2006) 5 SCC 208 - referred to. List of Acts Central Excise Tariff Act, 1985; Central Excise Tariff (Amendment) Act, 2004; Central Excise Act, 1944; Food Safety and Standards Act, 2006; Drugs and Cosmetics Act, 1940; Edible Oils … Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985 - First Schedule, Chapter 15, Section III, Heading 1513, titled ‘Coconut (Copra) oil, etc.’; Chapter 33 … 1985 is based on the HSN, which is an internationally standardized system developed and maintained by the World Customs Organization for classifying products, and unless the intention to the contrary is found within the Act of 1985 … intention to depart from the HSN must be clear and unambiguous. [Paras 16, 17, 34] Case Law Cited Commissioner of Customs and Central Excise, Amritsar

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 … This notification was 15 Paragraph 4.13(1) of FTP. 16 general in nature and did not exclude any

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, … out distribution reforms as laid down by Ministry of Power.” (Emphasis supplied) 16 12. It will be noticed that entry 400 from the notification of

Nabha Power Limited & Anr. versus Punjab State Power Coroporation ...

Court : Supreme Court of India

Reported in : [2024] 11 S.C.R. 445

the 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 … and if so did the extant legal regime as on 01.10.2009 undergo a change from the said date.Headnotes†Electricity Act, 2003 - s. 63 - Customs Act - s. 25 - Mega Power Policy of 2006 - Press release … the heading “Modification of Mega Power Policy” - Thereafter, on 11.12.2009, an amendment to Notification dated 01.03.2002 issued - Entry 400 from the notification of … of the imported goods. Ultimately, the appellant obtained the Essentiality Certificate on 16.06.2011. Similar affidavits were furnished for the further imports and the respondent granted

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. … Spinning and Weaving Mills Co. Ltd., in paras 16 and 17.The assessee, Chhotabhai Jethabhai Patel, was engaged