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Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

(5) of serial No. 44 of the Third Schedule which refers to 3808 HSN Code, which under the Customs Tariff Act takes in 3808.10.91 dealing with repellents for insects such as flies, mosquito. Counsel submitted that the HSN … would fall under entry 44(5) of the Third Schedule to the VAT Act, 2003 as amended by KVAT (Amendment) Act, 2005 and taxable at four per cent. Commissioner also clarified that Harpic toilet cleaner and Lizol disinfectant floor … the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

submitted a written application before the Designated Authority appointed by the Central Government under Rule 3 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter … bonded warehouse without payment of Duty, when the goods were removed. Since amendment, the rate of duty and tariff evaluation of such goods removed to … competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which

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 … We also find that Rule 1 of the General Rules of Interpretation specifically state that "the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according

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, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

CVD is imposed when import is made under the Customs Act, 1962 read with Section 3 of the Customs Tariff Act, 1975. 4. Section 3 of the Customs Tariff Act, 1975 reads as under: “3. Levy of additional … (52 of 1962 ) be the aggregate of- (i) the value of the imported article determined under sub- section (1) of the said section 14 or the tariff value of such article fixed under sub- section (2) of … of the duties entitled to rebate. It is submitted that the aforesaid amendment is not retrospective or clarificatory in nature and is accordingly prospective and … section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e)

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, … APTEL dismissed the appeal of the appellant and confirmed the order dated 12.11.2012 of the Punjab State Electricity Regulatory Commission (for short the “State Commission”),

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 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 … 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 … 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 such a manner as may be prescribed the duty of excise...". It is to be noted that Sub-section (1) uses both the expressions " levied and collected" and that clearly shows that the expression "levy" has not

Kerala State Electricity Board Vs. Thomas Joseph Alias Thomas M. J.

Court : Supreme Court of India

Subject : Land Acquisition

declared that in case of unauthorised use of electricity in a higher tariff the assessment shall be made at the rate equal to twice the … Section 126 of the Act has to follow. As per Section 126(6), as it stood prior to the Amendment Act 26 of 2007, such assessment shall be made at a rate equal to 4 one and a half … However, what is relevant for our purpose is Section 50, Section 126 and Section 181 resply of the Act 2003. Section 50 is in regard to the Electricity Supply Code. The same reads thus: “50. The Electricity Supply Code.-The … Nos. 7878-7879 of 2018 JUDGMENT J.B. PARDIWALA, J., 1. Leave granted in all the captioned Special Leave … loads in the following manner: (i)[...]. (ii) In the case of LT customers other than domestic consumers, the penalty for unauthorised additional load shall be

A. Tex (India) Private Ltd. Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Land Acquisition

Reported in : (2004)(94)ECC102

B.B.Mahapatra, Addl. Commissioner for the Department Customs Act, 1962 - Sections 25(1), 28E, 28H, 28H(1), 28H(2) and 28I(2); Customs Tariff Act, 1975 - Section 3(1) Advance Ruling - Eligibility--Merely because another subsidiary is importing the same goods it … The Show Cause Notice therefore is discharged.Advance Ruling - Duty free clearance--Benefit of Notification No.21/2002, dated 1.3.2002 as amended by Notification No. 26/2003 dated 1.3.2003. Unless the conditions of the Notification are satisfied the benefit cannot be

Shree Cement Limited Vs. Rajasthan Electricity Regulatory Commission V ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Electricity

Surendra Kumar, Judicial Member. 1. This is an appeal under Section 111 of the Electricity Act, 2003, filed by the appellant against the Order dated 06.06.2013, passed by the Rajasthan Electricity Regulatory Commission (hereinafter called … respondents and determined the Annual Revenue Requirements (ARR) and Revision of Retail Tariff for FY 2013-14 including the changes made for the determination of time … (Terms and Conditions for Open Access) Regulations , 2004 (amended upto 30.03.2007-4th Amendment) dealing with the Open Access Agreement provides as under:- œ12. Open Access … changes made for the determination of time block for maximum demand in a special manner for open access customers. 2. Thus the State Commission by the impugned order has permitted the respondents/petitioners to change the time block