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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 … repellent and electronic mosquito repellent devices are taxable at 12.5 per cent vide entry 66 of S.R.O. No. 82 of 2006. Further it was also

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

Rci Power Limited Vs. Union of India (Uoi) and ors.

Court : Andhra Pradesh

Subject : Electricity

Acts : Constitution of India - Article 226; Andhra Pradesh Electricity Reforms Act, 1998 - Sections 11, 11(1), 12, 12(3), 15(4), 26, 26(5), 54(2), 56(2) and 56(3); Electricity Regulatory Commission Act, 1998 - Sections 22, 22(1) and 29; Transfer Scheme Rules

Reported in : AIR2004AP60; 2003(3)ALD762

Matched in: Citation AIR2004AP60; 2003(3)ALD762

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 … Anti Dumping Duty on the alleged imports of the very same article viz. NTCF from Indonesia, Korea, Thailand and Taiwan. On finding causal connection between

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 … the Central Board of Excise and Customs has clarified that the amendment vide notification No. 12/2007 CE(NT) dated 1st March, 2007 is prospective and not … 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)

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 … 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 … Section III-Chapter 15, or as ‘Hair oil’ under Heading 3305, titled ‘Preparations for use on the hair’, in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985. Headnotes† Central Excise Tariff Act, 1985

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

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Electricity

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 … 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 … their drawal from Discoms made it discriminatory and violative of Section 62(4) of the Electricity Act, 2003 … 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

Bhilwara Spinners Ltd Vs. Commissioner of Customs (Export), Mumbai.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

has argued in support of this claim as well. He has pointed out that Section 3A of the Customs Tariff Act, whereunder SAD was levied during the period of dispute, was omitted from the statute under the Finance … Bench viz. Square D Textile Exports Ltd vs Commissioner of Customs, Trichy 2003 (160) ELT 246 (Tri-Chennai). In this scenario, this Bench referred following two … to amend the licence including the re-validation (obviously referring of a situation where validity is expired) and whether amendment will be retrospective in nature? (ii) Whether as to the amendment carried out by the DGFT whether right … period of the licence by the DGFT, the Customs authorities took the view that the appellant committed breach of the above condition (No. 5) of

M/S Speedcrafts Limited vs.the Union of India & Ors

Court : Delhi

Subject : Service Tax

(Amendment) Ordinance, 1994. New Sections 9, 9A and 9B were introduced. This Ordinance was subsequently replaced by the Customs Tariff (Amendment) Act, 1995 which was deemed to have come into force with effect from 1-1-1995. DIC submitted its initial bid … Tender Notice No.Track-2/TM/2002 for Flash Butt Welding. The last date for submission of the bid was 15th January, 2003. The... Petitioner herein, submitted its bid on 11th January, 2003. The relevant portion of the bid document reads … since the liability to deposit service tax is on the... Petitioner under Section 68 of the Finance Act, 1994 and the price quoted by it … conference on 17th June, 2003.5. The Finance was sought to be amended vide the Finance (No.2) Bill, 2004, by which `Business Auxiliary Service’ was proposed

Steel Authority of India Limited vs.designated Authority Directorate G ...

Court : Delhi

Subject : Land Acquisition

para 7 of 1. Annexure-1 of the Anti- Dumping Rules as being ultra vires Section 9A of the Customs Tariff Act, 1975 and for a direction to not levy anti- dumping duty charged on the graphite electrode imported … 7 of 1. Annexure-1 of the Anti- Dumping Rules as being ultra vires Section 9A of the Customs Tariff Act, 1975 and for a direction … “10. What is required to be noticed at this stage is that under the Customs Act, 1962, (as amended), against an order of the appellate tribunal on a question not relating to duty or to classification of