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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 … that claimant received payment only at rate of 21% towards labour escalation would not preclude claimant from

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 … from 28th February 2005, after the 2004 amendment to the 1985 Act? 21. Chapter 7 of the 1985 Act as it stood prior to the … 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

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.

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, … No.1 submitted an undertaking in the specified format (the factum of the 21 undertaking being under protest and without prejudice as claimed by the appellant

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 … any authorization. Regular exporters conducted their business in 21 a cycle, i.e., by importing input-raw materials free

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. … by us is that in view of Rule 21, no anti dumping duty can be imposed on

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 … the issues raised in the consultation paper dated 21.5.2007 issued by the Authority. The Appellants allege that

Bharat Forge Ltd. and Others Vs. Commissioner of Customs (Export) Nhav ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

product under export was steering knuckles, a sub-assembly of motor-vehicle part, falling under heading No. 87.08 of the Customs Tariff. There was no All-Industry Rate of Drawback available for ‘steering knuckle’ under any sub-serial no. under Chapter 87 … claim for all-industry rate of drawback under Section 75 of the Customs Act, 1962. Detailed enquiries conducted with the exporter revealed that the goods under … Nos.73.30 and 73.29 of the drawback schedule at the rates specified under notification No.33/02-Cus (NT) dated 29/05/2002 as amended and 26/2003 (Cus) (NT) dated 01/04/2003 under claim for all-industry rate of drawback under Section 75 of the … Industries [1993 (67) ELT 760 (GOI)] i) CBEC Circular Nos. 4/2003 dated 21-1-2003, 6/2003 dated 28-1-2003 and 40/2003 dated 12-5-2003. 5. Before we proceed with

Southern Iron and Steel Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2007)(118)ECC363

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