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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. … Item No. 15 11 90 90, the assessment was charged at BCD 20% and nil CVD/SAD. The Assistant Commissioner of Customs asked the Respondent to

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 … some observations on which Mr. Sridharan places reliance. 20. Mr. Sridharan submitted that subsequently, the Parliament amended

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

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 … liable to be dismissed. 19. We have carefully considered the rival submissions. 20. The first question to be considered herein is, whether fresh mushrooms were

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 … production of export product, may also be allowed.”14 20. The object and spirit of the AA scheme

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, … had already factored in the benefits available in view of the Cabinet 20 decision dated 01.10.2009 and thereafter there is no basis for submission of

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. … in the above two cases, relying on Rule 20(2)(a), the Tribunal has held that the Central Government

Mso Alliance, Industrial Area, Delhi and Others Versus Telecom Regulat ...

Court : Telecom Disputes Settlement and Appellate Tribunal TDSAT

Subject : MRTP

of the explanatory memorandum that it is the same increase 'allowed' (not fixed) by the Authority vide its Tariff Amendment Order dated 29.11.2005. A perusal of the explanatory memorandum to the Telecommunication (Broadcasting and Cable) Services (Second) Tariff … 656]; Indo-China Steam Navigation Company Ltd V. Jasjit Singh, Additional Collector of Customs, Calcutta and others [AIR 1964 Supreme Court 1140]. 22. Mr. Dwivedi also … of the Telecom Regulatory Authority of India Act, 1997 as amended by the Telecom Regulatory Authority of India (Amendment) Act, 2000 defines ' telecommunication service' as follows: “‘telecommunication service’ means service of any description (including electronic mail, voicemail, … the other by virtue of the written/oral agreement prevalent on 26th December 2003. The principle applicable in the written/oral agreement prevalent on 26th December 2003 … reasonable man could come to that conclusion. ….. Chapter IV containing Section 14 was inserted by an … Authority issued two consultation papers on 15.1.2004 and 20.4.2004. The consultation paper dated 15.1.2004 raised certain issues

Compack Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act, 1956; Central Excise Tariff Act, 1985; Customs Tariff Act, 1975 - Sections 3; Customs Act, 1962 - Sections 25(1); Central Excise Rules, 1944 - Rules 8(1) 56A, 57A and 57G

Reported in : AIR2006SC141; 2005(103)ECC1; 2005(189)ELT3(SC); JT2005(12)SC435; 2005(8)SCALE435; (2005)8SCC300

to the condition that the appropriate duty of excise or additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid in respect of the … Scale Industry. It opted for the benefit contained in Section AA of Chapter V of the Central Excise Rules, 1944 so as to avail the … S.B. Sinha, J.1. Interpretation of an exemption notification dated 28.02.1982, as amended by several notifications, is in question in this appeal which arises out of a judgment and order dated … liberally. [See Commissioner of Central Excise v. M.P.V. & Engg. Industries, : 2003(153)ELT485(SC) ].Bhalla Enterprises (supra) laid down a proposition that notification has to be