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Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

any form or size.(3) Pipes and tubes. Ten per cent ad valorem. 7. By Section 48 of the Finance Act, 1981 the schedule to the Excise Act has been amended and a sub-item (1b) and Explanationn II has been

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

in the First Schedule of the Customs Tariff Act, 1975 and the levy of auxiliary duty under the Finance Act, 1981 to newsprint as modified by notification issued under Section 25 of the Customs Act, 1962 with effect from

Commissioner of Income-tax Vs. Jiyajeerao Cotton Mills Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1; ;Companies (Profits) Surtax (Amendment) Act, 1981; ;Income Tax Act, 1961 - Sections 57, 80K, 80L and 80M; ;Finance Act, 1981

Reported in : [1985]154ITR323(Cal)

amount of dividend should be excluded from the total income, Rule 1 has since been amended by the Finance Act, 1981, adding an Explanation at the end of Rule 1. This Explanation provides that in computing the chargeable profits, … and in the circumstances of the case, and on a correct interpretation of Rule 1(viii) of the First Schedule to the Companies (Profits) Surtax Act, 1964, in computing the chargeable profits under the said Act and the

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) S.C.R. … shop (for short Engine MRO Shop) in India for servicing the aircraft belonging to Indian airline companies operating scheduled air transport/air cargo services Applicant is claiming exemption of Basic Custom Duty as per the Customs Notification No. … v. Wood Paper Ltd. Customs Advance Ruling Exemption Notification No. 21/2002-Cus. dated 01.03.2002 Basic Customs Duty Applicant is a private limited company incorporated in India,

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(2), 174; Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Finance Act, 1981

Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1

one of the items exigible to excise duty. An explanation was added to Tariff Item 27 by the Finance Act, 1981 to the following effect:'27. Explanation - (1) 'Waste and Scrap' means waste and scrap metal fit only for … M/s National Steel and Agro Industries Limited filed declaration classifying the zinc dross under Heading 7902.00 of the Schedule to the Central Excise Tariff Act, 1985. According to the assessee, they filed declaration claiming the zinc dross … of duty paid on zinc scaling.9. According to the Department, prior to 01.03.1988 as per Chapter Note 3 of Chapter 26 ash and residue other

The Joint Director (Rayalaseema), Anti-Corruption Bureau, a.P. & A ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 1 S.C.R. 740

to “law” in Section 2(f) of the Act that the notification issued under Section 7(3)(b) of the Bihar Finance Act, 1981 is law within the meaning of Sections 84 and 85 of the Act. Thus, the notification published in … subject, the Governor of Andhra Pradesh hereby declares that the offices of the Anti-Corruption Bureau specified in the schedule shown below in column (2) shall be Police Stations and that they shall include within their limits, the … Criminal Appeal No(s). 122-134 of 2026 From the Judgment and Order dated 01.08.2025 of the High Court of Andhra Pradesh at Amravati in CRLP Nos.

Vedanta Limited vs the Assistant Director of

Court : Chennai

the association or participation of the Central Government (substituted for ‘in such business of the Central Government” by Finance Act, 1981, with effect from 01.04.1981) or any person authorised by it in such business which agreement has been laid … the Profit & Loss Account prepared by the assessee company in accordance with part II and III of Schedule of the Companies Act, 1956 and, certified by statutory auditors. It is also not in dispute that such

Barium Chemicals Ltd. Vs. Union of IndiA.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 25, 25(1), 46 and 159; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1993(63)ELT209(Bom)

resins before the Finance Act, 1980 was 100% ad valorem and, in addition, under Section 47 of the Finance Act, 1981 the auxiliary duty at 25% ad valorem was payable. The said Finance Act also enabled the Government to … products of the Company. The said chemical is chargeable to duty under entry No. 39.01/6 in the first schedule of the Customs Tariff Act, 1975. The customs duty payable on P.V.C. resins before the Finance Act, 1980

Commissioner of Income Tax Vs. M/S. Dewan Chand Satyapal

Court : Delhi

Subject : Direct Taxation

concerned, since we hold that it is an industrial company within the meaning of section 2(7)(c) of the Finance Act, 1981, the assessee is entitled to get investment allowance in respect of the generator installed by it.10. Counsel for … any article or a thing not being the article or thing specified in the list in the Eleventh Schedule.3. On 22.03.2002, a fresh assessment order was made by Assessing Officer under Sections 143/ 263 of the Act … Tax Appellate Tribunal (hereinafter referred to as ITAT) dated 16.08.2002, 26.10.2004 and 01.12.2005 respectively. The appeals involve similar substantial questions of law which are:1) Whether

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

the Collector was given on 20/12/1962.By that time the amendments made by Section 50 and 5thSchedule of the Finance Act No. 211980 providing for a appellate tribunal had come into force. The petitioner thus could have filed an … license issued by the Central Government.(7) The Government of India issued an Import Policy 1980-8 1/04/1980 to March, 1981). The impugned licenses were issued during this period (through revalidated subsequently).(8) Appendix 9 para 5 (April 19/03/1981) provides … customs shall be levied under the Customs Act.(4) Seriall No. 15.07 in Schedule I of the Customs Tariff Act,1975 reads as under :-Heading Sub-heading No.