Advanced Search Results

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

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

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 … 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) … and a new beneficial provision has been incorporated vide notification No. 12/2007. 7. In order to appreciate the controversy, we are required to examine the

Maa Vind Vasini Industries (a Partnership Concern Registered Under the ...

Court : Allahabad

Subject : Electricity

Reported in : 2008(1)AWC1002

the writ petition) to the Secretary Energy, U.P. Government. Lucknow proposing an amendment in the government letter dated 14.06.2006 so as to exclude HV-2 category … to any other category of consumers. It is further stated that in view of Section 108 of Electricity Act, 2003 (hereinafter referred to as the 'Act 2003') the State Government has power to frame policy for extending benefit … for specified services, which are applicable to all such specified services, provided to the category or categories of customers specified in the tariff.21. The power of the State Government to issue direction on policy matters is contained … President of India on 23.6.1999 and published in U.P. Gazette (Extraordinary) on 7.7.1999. Section 13 of Reforms Act, 1999 provides for formation of a company

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 … contract.5. This agreement shall deem to some into force with effect from 7.7.03.” The total cost of the contract was Rs.7.22 crores. The cost of

Firma Chemiczna Dwory S.A. Vs. Ministry of Finance, Designated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (2004)(93)ECC432

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

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

contend that what is being taxed is intellectual input. What is being taxed under the Customs Act r/w Customs Tariff Act and the Customs Valuation Rules is not the input alone but goods whose value has been enhanced … April, 1987, and remained operative for the asst yrs 1987-88 and subsequent years By the Direct Tax Laws (Amendment) Act, 1989, Sub-sections (1) and (1A) further came to be amended and those amendments were made operative for and … the end of relevant previous year. (For instance, for the asst. yr. 2003-2004, the repatriation of the sale proceeds into India must be completed on … (hereinafter referred to as the 'assessee') was entitled to claim deduction under Section 80HHC, or in the alternative, under Section 80-O of the IT Act, … a contract of storage of transportation. U.C.C. $ 7-102(l)(f).In the Shorter Oxford English Dictionary, the term 'goods'

Colgate Palmolive (India) Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : MRTP

Reported in : (2003)LC56Tri(Kol.)kata

Matched in: Citation (2003)LC56Tri(Kol.)kata

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A; Customs Act, 1962 ; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985 ; Customs and Central Excises Laws (Amendment) Act, 1988 - Sections 5A(1) and 5A(2)

Reported in : (2004)2GLR1338

the like goods imported into India and also the Additional Customs Duty (CVD - Countervailing Duty) under the Customs Tariff Act, 1975 leviable on like goods imported into India. Such Additional Customs Duty is leviable at the rates … ... ...Section 5A of the Central Excise Act, 1944 was inserted by the Customs & Central Excises Laws (Amendment) Act, 1988 with effect from 1.7.1988.Sec.5A - Power to grant exemption from duty of excise.- If the Central Government … Calcutta High Court in Sukhi India Pvt. Ltd. vs. Union of India, 2003 (156) ELT 35 wherein the same notification i.e. notification No.48/2001 dated 10.10.2001 … the petitioners and other like units from payment of additional customs duty. 7. The petitioners and other like units again filed petitions before this Court

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 … duties in terms of Entry 81 of the List I of schedule VII of the Constitution is the Customs Act, 1962. Section 12 of Customs