Advanced Search Results

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

be decided is whether the Countervailing Duty (CVD) (Additional duty) leviable under Section 3 of the Customs Tariff Act, 1985 equivalent to the duty of excise paid on the imported inputs/materials used in the manufacture of exported goods … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is

C.T. Cotton Yarn Ltd. Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3, 3(1) and 11A; Finance Act, 1995

Reported in : 2006(202)ELT385(SC); JT2006(12)SC199; 2006(9)SCALE463; (2006)7SCC794

of export.4. On 16.3.1995, Finance Bill 1995 was introduced. In the First schedule to the Central Excise Tariff Act, 1985, a heading 52.02 was introduced covering cotton waste. The said Bill after having been passed, received the assent … after having been passed, received the assent of the President of India on 26.5.1995 and thus became the Finance Act, 1995. On 4.12.1995 the Department issued a notice to the appellant to show cause why duty on the … Domestic Tariff Area during the period from1.5.1995 to 31.7.1995, be not imposed in terms of the proviso to Section 3(1) of the Act read with the concerned notification. Yet another notice was issued by the Department dated 22.7.1996

New Traders Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 45A; Kerala Provisional Collection of Revenues Act, 1985 - Sections 3 and 5; Finance Act, 1998

Reported in : [2001]123STC82(Ker)

respective nature of the Finance Act. The contention urged by them is that a declaration was published under Section 3 of the Kerala Provisional Collection of Revenues Act, 1985 by virtue of which, the provision in the Finance … the last purchase point in the State. A declaration was made under the Kerala Provisional Collection of Revenues Act, 1985. The 1998 Finance Bill was made as an Act on July 29, 1998. But when the Finance Bill … in respect of coffee was again brought back to the point of first purchase in the State. The Finance Act was made into force with effect from April 1, 1998.3. Petitioners in the above cases who are the

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which the … 11, 1987 raises a question of far-reaching importance. The question is whether a Commission of Inquiry constituted under Section 3 of the Commissions of Inquiry Act, 1952 (hereinafter referred to as the 'Act') is a 'Court' for purposes

Union Enterprises Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(2), 3A(3), 3A(4) and 354; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Finance Act, 1997; Sales Tax Act; Income Tax Act; Central Excise Rules, 1944 - Rules 96ZO(1), 96ZO(3), 96ZP, 96ZP(3) and 173G(1); Induction Furnace Annual Capacity Determination Rules, 1997- Rule 3; Constitution of India - Article 226

Reported in : [2008(1)JCR493(Jhr)]

of the relevant provisions of the Act and the Rules applicable in the instant case.11. By virtue of Finance Act, 1997, Section 3A was inserted in Central Excise Act, 1944 for the purpose of determination of Excise Duty … and Billets of non-alloy steel falling under leading 7206.90 and 7207.90 of the schedule of Central Excise Tariff Act, 1985. The said goods manufactured by the said assessee have been specified by Notification No. 30/97-CE dated 30.8.97 as … on the basis of capacity of production in respect of notified goods. - (1) notwithstanding anything contained in Section 3, where the Central Government, having regard to the nature of the process of manufacture or production of excisable

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)

further changes were made to the First Schedule to bring it in line with the Central Excise Tariff Act 1985. As of today, Column 3 of the First Schedule to the ADE Act has an entry concerning 'Woven … 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

Commissioner of Income-tax Vs. M.K. Vaidya

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 17, 17(2), 17(3), 28, 36, 40A(5), 80J and 119

Reported in : [1997]224ITR186(KAR); [1997]224ITR186(Karn)

Clause (vi) was to be in operation from April 1, 1985, however, it was omitted while enacting the Finance Act, 1985. Clause 20 of the Memorandum explaining the provisions of the Finance Bill, 1985, states that, as a measure … interest-free loan was a benefit which should be valued as a perquisite. 3. The statement of the case actually does not indicate the basic question … J. 1. In respect of the assessment years 1978-79 and 1980-81, the following question has been referred under section 256(2) of the Income-tax Act, 1961 ('the Act', for short) : 'Whether, on the facts and in the

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section … above process was not 'manufacture' in view of note 6(b) to Chapter 39 of the Central Excise Tariff Act. 1985 (hereinafter referred to for the sake of brevity as 'the 1985 Act'). According to the show-cause notices, the … question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

proviso to Section 11A of the Central Excise and Salt Act, 1944. According to Clause 110 of the Finance Act, 2000, which came into effect on 12.3.2000, any notice issued or served on any person, under proviso to … is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to

issa Industries Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

the notification, dated 28.08.2005, issued, in this regards, in respect of goods falling under the Central Excise Tariff Act, 1985. This is the moot question, which the present writ petition has raised.2. I have heard Dr. A.K. Saraf, … conferred by Sub-Section (1) of Sub-Section 5 A of the Central Excise and Sale Act, 1944, read with Sub-Section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, all goods, falling … the supply of the goods is made to, amongst others, a project financed by the World Bank, Asian Development Bank or any international organization other