Advanced Search Results

Gandhi IrwIn Salt Manufacturers Association and Etc. Etc. Vs. the Gove ...

Court : Chennai

Subject : ConstitutionFood Adulteration

Acts : Prevention of Food Adulteration Act, 1954 - Sections 2 and 7; Constitution of India - Articles 14, 19(1), 162, 301 and 302; Central Excises and Salt Act, 1944; Gao, Daman and Diu Public Health Act, 1985 - Sections 53(1); Delhi Municipal Corporation Act - Sections 383; Central Excise Tariff Act, 1885; Salt Cess Act, 1953

Reported in : AIR1996Mad109

manufacture, supply and distribution of salt is governed by the Central Excise and Salt Act, 1944 and the Salt Cess Act, 1953 which are traceable to Entries 58 and 84 of List 1. The rights of ordinary proprietor of existing … short, the Act) is issued purposely. The power to prohibit the sale of any commodity under the said section can be exercised only when the particular commodity is shown to be injurious or harmful to human health. … these writ petitions are filed challenging the Notification No. VI/ (2)/206/94 dated 29-8-1994 issued by the Director of Public Health and Preventive Medicine-cum-State Food (Health)

Brooke Bond India Ltd. Vs. Union of India

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2 and 3

Reported in : 1992(60)ELT88(Guj); (1992)1GLR452

different variety was introduced for the first time by the provisions of the Central Excises and Salt (Amendment) Act, 1953 (Act 15 of 1953). The said Act reads as under : 'Be it enacted by Parliament as follows … Item No. 3 - Tea-----------------------------------------------------------------------Item Tariff Description Rate of duty------------------------------------No. Basic Duty Cess-----------------------------------------------------------------------(1) (2) (3) (4)-----------------------------------------------------------------------3. Tea'Tea' includes allvarieties of the productknown commercially as Tea,and … no difference between package tea of all varieties. For having package tea no manufacturing process as defined under Section 2(f) of the Act is involved. (ii) As per charging Section 3, the excise duty can be levied on

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

for the first time by the provisions of the Central Excises and Salt (Amendment) Act, 1953 (Act 15 of 1953). The package tea was considered … follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste Nil'8. Under Tea Act, 1953, a notification was issued in the year 1984 named as Tea Marketing Control Order, 1984 (TMCO), in exercise … the later Act which provided the remedy. These three being compared I cannot doubt the conclusion.'And in construing Sub-section (2), the Supreme Court relied on the speech made by the Finance Minister while moving the amendment introducing Sub-section … the position was as follows :Item No.Tariff DescriptionRate of Duty Basic duty Cess3. TeaTea includes all varieties of the produce known commercially as Tea, and

Bajaj Plastics Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1995)(78)ELT692TriDel

issue in the case relates to the handloom cess payable under the Khadi & Other Handloom Industries Development Act, 1953 on fabrics impregnated, coated and laminated, falling under Item 22(3) C.E.T. Notification 115(E), dated 1-3-1975 issued under the … fabrics as defined in the First Schedule to the Central Excises & Salt Act, 1944. The subsequent amendment in the Central Excise Tariff had to … dated 28-11-1986.2. Shri R. Nambirajan, ld. Counsel for the appellants, drew attention to the definition of cloth under Section 2(b) of the Khadi & Other Handloom Industries Development Act, 1953 which says that cloth means cotton, woollen, silk

Collector of Central Excise Vs. Sarangpur Cotton Mfg. Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1987)(10)LC78Tri(Mum.)bai

seen that under Section 3 of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953 (ACT No. 12 of 1953), which is the charging section for the levy of the handloom cess, it … 1. This is an appeal under Section 35-B of the Central Excises and Salt Act, 1944 filed by the Collector of Central Excise, Baroda, against the Order No. V-2(22) 8/80/1190, dated 27-1-1983

B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(21)ELT607TriDel

are very significant. It is only in those enactments like the Beedi Workers Welfare Cess Act, 1966, the Salt Cess Act, 1953, the Tobacco Cess Act, 1974, etc. where no provision for appeals etc. has been provided, recourse to the … of Rs. 16,348.20 related to Castor oil for which they filed a refund claim on the ground that Section 6 of the Produce Cess Act, 1966 provides that when oil is exported refund will be granted. During … period April 1966 to April, 1977, they paid a sum of Rs. 22,544.22 as cess levied and collected under this Act. Out of this amount,

National Dyeing Centre and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1988)(35)ELT551TriDel

1953 and there was no such word as "cloth" in the first Schedule to the Central Excises and Salt Act during the relevant period the demand was not justified. But, on a subsequent hearing, Shri Lachman Dev … since the definition of "cloth" in the Khadi and other Handloom Industries Development (additional excise duty on cloth) Act 1953 did not cover processed cloth, cess could not be collected from the appellants on such processed cloth. We … cotton fabrics or man-made fabrics or both. To be very specific, appellants 2 and 4 were processing man-made fabrics, appellant 5 cotton fabrics only and … the same factory and carries out the different processes in the different sections would be free of duty, while the person carrying out all the

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

has come up inappeal by special leaveThe levies which are the subject matter of challenge are as under:This Cess Act, 1980    "Section 5 All immovable property to be liable liable to a read    case and public works cess... … tea or a tax on income of land. The Tea Act of 1953contains a declaration vide Section 2 thereof that it is expedient in thepublic … Act in any district or part of a district, all immovable    property situate therein except as otherwise in (Section 2)    provided, shall be liable to the payment of a road cess and a    public works cess."    "Section 6

Advocate General, Andhra Pradesh Vs. D. Seshagiri Rao

Court : Andhra Pradesh

Subject : Contempt of Court

Acts : Contempt of Courts Act, 1952 - Sections 3 and 4; Judicial Officers Protection Act, 1850 - Sections 1

Reported in : AIR1966AP167; 1966CriLJ642

this court, and Mohammed Mirza J., by his judgment dated 23-6-64, found that under Section 6(2)(e) of the Salt Cess Act, 1953, and as per notifications, Exs. D. 12 and D. 13 since the extent of the land is less

Collector of Central Excise Vs. Jayantilal Harakhchand and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (1987)(27)ELT96Tri(Mum.)bai

The Collector of Central Excise, Baroda, has filed this appeal under Section 35B of the Central Excises and Salt Act, 1944, against the Order No. V-2(19)2290/82, dated 16-5-83 passed by the Collector of Central Excise (Appeals), Bombay, … allowed the first appeal of the Respondents for the refund of handloom cess and interest on the amount of duty on cotton yarn consumed in … contended that in Section 3 of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953, there is no provision for refund of duty. The proviso under the Section contemplates exemption from the levy