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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 … statute itself.181. A comparison of the agreement reached on implementation of Article IV of the GATT, 1994 and the Rules of 1995 framed by 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

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 … 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. … 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)

Association of Meat Importers and Exporters and Others Vs. Internation ...

Court : South Africa Supreme Court of Appeal

Subject : MRTP

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 … required to evaluate the merits of the application.8Various sections of the International Trade Administration Act are to … the sunset reviews were initiated in each case. 4. The counter-application is dismissed. 5. The applicants jointly

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 … Services v. State of Kerala [1996] 102 STC 448 (Ker).6. O.T.C. No. 4 of 2006 was filed challenging the clarificatory order issued on May 23,

Delta International Limited and anr. Vs. the Commissioner of Customs a ...

Court : Kolkata

Subject : Service Tax

Act, be determined in accordance with the provisions of the Customs Act, 1962( 52 of 1962) and the Customs Tariff Act, 1975( 51 of 1975).2. Therefore, central excise duty on excisable goods produced by a 100% export oriented … 08.12.1998 in favour of the President of India through the Commissioner of Customs. Under section 12E (renumbered after amendment) of the Central Excise Act, 1944 a central excise officer may exercise the powers and discharge the duties … others. This judgment and order adopts the judgment and order 12th May 2003 in W.P. No. 900 of 1998, where the facts are identical. This … to him. The appointment of customs officers is dealt with in section 4 of the Customs Act.5. DISCUSSION AND FINDINGS: In our opinion, the flaw

Commissioner of Central Excise Vs. Spic Heavy Chemicals Division

Court : Chennai

Subject : Customs

the manufacturer of the final product had not paid the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 in cash, he could not avail the benefit under Rule 57Q(2)(I). Thus, on the capital goods, … credit available in the passbook so as to be eligible for MODVAT credit. Contrasting this to the subsequent amendment brought in from 1.4.2000, he pointed out that under the amended provision, when the additional customs duty is … appeal of the assessee, following the decision of the Tribunal reported in 2003 54 RLT572(CEGAT  CHE)  POLYHOSE INDIA PRIVATE LIMITED v. CCE. The … This position remained so till 2004, where the amendment brought under Clause 4.3.2, it was specifically stated that the holder of DEPB shall have the

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

Court : Supreme Court of India

Subject : Land Acquisition

through the light meter under industrial tariff LT- IV was being used for the neon lights and … 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 … 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

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

Subject : Land Acquisition

However, Section 9-A was re-drafted and the original provision was substituted by a new Section 9-A under the Customs Tariff (Amendment) Act 14 of 1994, to take effect from 01.01.1995, coinciding with the creation of the World Trade Organisation. 21. … Case Revision is filed by the Assesee under Section 60 of the Tamil Nadu VAT Act, 2006. On 4.8.2014, the Tax Case Revision was admitted on the following substantial questions of law: "(i) Whether on the facts

Jindal Steel and Power Ltd. Vs. the Chhattisgarh State

Court : Appellate Tribunal for Electricity APTEL

Subject : Land Acquisition

under Section 25 of the Customs Act. Notification No.71/85 dated 17.03.85 exempted goods covered under Heading 84.66 of Customs Tariff Act wholly or partially from customs duty when imported for (i) power projects and (ii) industrial plants and … that the State Commission shall, not later than five years from the date of commencement of the Electricity (Amendment) Act, 2003 (57 of 2003) by regulations, provide such open access to all consumers who require a supply of electricity … related to transmission and distribution and also for their operation and maintenance. 4. ...The Company will be required to submit application with recommendations from Chhattisgarh