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Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty … or exported from India. The date for determination of rate of duty is that which is specified under Section 15 of the Act. Section 25 of the Act has conferred power on the Central Government to exempt specified

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 4(1) and 7; Delhi Sales Tax (Amendment) Act, 1997; Central Sales Tax Act, 1956 - Sections 14 and 15; Finance Act 1961; Central Excises Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1) and 4; Central Sales Tax (Amendment) Act, 1961; Central Excise Tariff Act, 1985; Finance Act, 1968; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 245, 249 to 253, 286(3) and 366; Delhi Sales Tax (Amendment) Ordinance, 2000; Central Excises (Amendment) Act, 1969

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

Delhi (GNCTD), Finance General Department specifying the rate of local sales tax payable under the Delhi Sales Tax Act, 1975, as amended by Delhi Sales Tax (Amendment) Act, 1997, as 3 paise in a rupee in respect of … oil seeds etc. as declared goods. 'Silk fabrics' was introduced into Section 14 as entry (xi) by the Finance Act 1961. The definition of 'silk fabrics' was, by reference, the same as its definition in item 20 of … are referred to as 'declared goods'. In respect of such 'declared goods' there is a restriction provided in Section 15 CST Act on the power of the States to levy local sales tax on the intra-sale of such

Ballarpur Industries Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 46 and 59(1); ;Customs Tariff Act, 1975; ;Finance Act, 1982 - Section 44(1)

Reported in : 1987(30)ELT195(Cal)

partially or wholly exempt from the duty of customs specified in the First Schedule to the Customs Tariff Act, 1975 by virtue of notification of the Government of India, Ministry of Finance or the Department of Revenue and … at the rate of 35% ad valorem. Although according to the petitioner Section 44, Sub-section (1) of the Finance Act, 1982 provides that in case of goods mentioned in the First Schedule as amended from time to time … warehouse after 16th November, 1982, the Notification No. 136/82-Cus. was no more valid for such consignment. As per Section 15 of the Customs Act rate of duty applicable to any imported goods shall be the rate in force

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

:-(i) Basic duty under Section 2 of the Customs Tariff Act, 1975;(ii) Auxiliary duty of customs under the Finance Act; and(iii) Additional duty of customs under Section 3 of the Customs Tariff Act, 1975.By a notification issued on … duty on imported goods pilfered after unloading, and Section 14 with valuation of goods for purposes of assessment. Section 15 relates to determination of rate of duty and tariff valuation. It reads: -'15. Date for determination of rate

Bhupendra Steel (P) Ltd. Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35L; Central Excise and Tariff Act, 1985; Finance Act, 1988 - Sections 15; Customs Tariff Act, 1975; Central Excise Rules, 1944 - Rules 8, 8(1), 56A and 57A

Reported in : 2008(129)ECC115; 2008(155)LC115(SC); 2008(227)ELT20(SC); 2008(8)SCALE660; (2008)7SCC520; 2008(13)SCC579; 2009AIRSCW379

does not include slag, ash and other residues.The same definition continued in the new Tariff. However, by the Finance Act, 1988, 'waste and scrap' came to be defined in Section Note 6 to Section 15, as meaning:metals, and … the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid:Provided further that no credit of the

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act

Reported in : 1991LC16(Gujarat); (1992)1GLR548

cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … and assessed to duty before the Ordinance amending the law came into force. The Supreme Court held that Section 15 of the Customs Act, 1962 specified the date for determination of the rate of duty and tariff valuation

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … and assessed to duty before the Ordinance amending the law came into force. The Supreme Court held that Section 15 of the Customs Act, 1962 specified the date for determination of the rate of duty and tariff valuation

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The distinction is clearly brought out by the provision contained in Section 13(1)(bb) inserted by Tax Laws (Amendment) Act, 1975.” D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) 20. It is … The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … @ SLP(C) No.6553/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 15525/2019; C.A. No._____/2022 @ SLP(C) No.30597/2018; C.A. No._____/2022 @ SLP (C) No._____/2022 @

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … in that State he will record the same and shall not call for further security being furnished under Section 15 of the Kerala Act from the same Foreman for the same chitty. Learned Single Judge also found if

J.K. Synthetics Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2(23), 8, 12, 12(2), 14, 14(1), 15, 25, 25(1) and 47; Customs Tariff Act, 1975 - Sections 3, 3(1) and 9A; Tariff Act, 1934 - Sections 2A; Central Excises Act, 1944; Wealth Tax Act, 1957 - Sections 2; Finance Act 1982; Central Excise Laws (Amendment and Validation) Ordinance 1982; Central Excises and Salt Act, 1944; Central Excise Rules - Rule 8(1)

Reported in : 138(2007)DLT660; 2006(204)ELT369(Del)

a special excise duty at 5% of the 15% basic excise duty was payable by virtue of the Finance Act 1982 read with Notification No. 25/82-CE dated 28.2.1982. 5. On 19.7.1982 the present writ petition was filed seeking, … up to and inclusive of the 31st day of May 1983.'4. Under Section 3(1) of the Customs Tariff Act, 1975 ('CTA') an additional duty of customs (otherwise known as countervailing duty- CVD) is payable on imported goods equal