Judgment Search Results Home > Cases Phrase: additional duties of excise goods of special importance act 1957 section 4 omitted Page 1 of about 1,766 results (0.162 seconds)

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. R.R. Gupta, Commer ...

Court : Supreme Court of India

Reported in : AIR1977SC2086; (1976)3SCC443; [1976]SuppSCR497; [1976]38STC113(SC); 1976(8)LC648(SC)

..... 18. all cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco, as denned in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).section 2(c) of the additional duties of excise (goods of special importance) act, 1957, lays down :2(c) the words and expressions 'sugar', 'tobacco ..... ', 'cotton fabrics', 'silk fabrics', 'woollen fabrics' and rayon or artificial silk fabrics' shall have the meanings respectively assigned to them in items nos. 1, 4, 19, 20, 21 and 22 of the first schedule to the central excise ..... impregnation with rubber, that it may not pass for an ordinary 'fabric' like one of those mentioned in entry 19 of the first schedule to the central excises and salt act, 1944, such as 'fussors', 'corduroy', 'gaberdine', 'denim'. indeed, if the 'tyre cord fabric' is so well established a .....

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. R. R. Gupta and or ...

Court : Supreme Court of India

Reported in : (1976)5CTR(SC)360

..... . all cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco, as defined in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).'section 2 (c) of the additional duties of excise (goods of special importance) act, 1957, lays down :'2. (c) the words and expressions sugar, tobacco ..... , cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics shall have the meanings respectively assigned to them in items nos. 1, 4, 19, 20, 21 and 22 of the first schedule to the central excises ..... impregnation with rubber, that it may not pass for an ordinary 'fabric' like one of those mentioned in entry 19 of the first schedule to the central excises and salt act, 1944, such as 'tussors', 'corduroy', 'gaberdine', 'denim'. indeed, if the 'tyre cord fabric' is so well-established a category .....

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. R.R. Gupta, Commer ...

Court : Rajasthan

Reported in : 1976WLN326

..... 18. all cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco,as defined so the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).section 2(c) of the additional duties of excise (goods of special importance) act, 1957, lays down:2(c) the words and expressions 'sugar', tobacoo', ..... 'cotton fabrics', silk fabrics', 'woollen fabrics' and rayon or artificial silk fabrics' shall have the meanings respectively assigned to them in items nos. 1, 4, 19, 20, 21 and 22 of the first schedule to the central excise ..... of which ''rayon tyre cord fabric' is made and its composition, the petition sets out item 22 of the first schedule of the central excise and salt act, 1944, as the applicable entry covering the goods manufactured by the petitioner. this item reads as follows:rayon or artificial silk fabrics .....

M/S. Mahalakshmi Oil Mills Vs. State of Andhra Pradesh

Court : Supreme Court of India

Reported in : AIR1989SC335; 1989(19)ECC25; 1988(38)ELT714(SC); JT1988(4)SC161; 1988(2)SCALE838; (1989)1SCC164; [1988]Supp2SCR1088; [1988]71STC285(SC)

..... amendment act of 1970 was introduced was to exempt certain goods from the purview of sales tax because they also came within the purview of the levy of additional duties of excise under act 58 of 1957. this is the reason why the explanation to the entries in the fourth schedule to the act incorporated the definition of these goods ..... reasons of act 58 of 1957 has been referred to before us and its short contents may be extracted here:the object of the bill is to impose additional duties of excise in replacement of the sales taxes levied by the union and states on sugar, tobacco and mill made textiles and to distribute the net proceeds of these taxes ..... omitted. an explanation was added to the fourth schedule to the following effect:explanation-expressions in items 5, 6 and 7 have the same meanings assigned to them in additional duties of excise (goods of special importance) act of 1957 (central act 58 of 1957.) 5. the new explanation to schedule iv makes it necessary for us to consider the .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... pradesh : (2000)9scc263 that no sales tax could be levied on the pan masala containing tobacco (gutkha), it being an item subjected to levy of additional excise under the additional duties of excise act, 1957 proceeded to impose tax on sale under the guise of luxury tax. the levy of luxury tax is, therefore, illegal and unconstitutional. the ..... goods. entry 15 in schedule a reads as under : '(3) tobacco ; as described from time to time in column 3 of the first schedule to the additional duties of excise (goods of special importance) act, 1957 and manufactured or produced in india.' schedule b deals with declared goods. entry 9 of the schedule b reads as under ..... times. clause 128 of the finance bill, 2001 (bill no. 17 of 2001) reads as under : 128. the additional duties of excise (goods of special importance) act, 1957 hereinafter referred to as the additional duties of excise act, shall be amended in the manner specified in the sixth schedule. entry 2404.49 of the sixth schedule reads as .....

BipIn Synthetics Pvt. Ltd., a Company Incorporated Under the Companies ...

Court : Mumbai

Reported in : 2009(6)BomCR204; (2009)24VST309(Bom)

..... state of kerala v. state trading corporation of india ltd.in parekh prints v. union of india : 1992 (62) elt 253 (del.), the issue was additional duty levied under the additional duties of excise (goods of special importance) act, 1957 and was referable to entry 84 of the union list and in any case to entry 97 of that list. the ..... 15 of schedule 'a'. thus, the fabrics imported into india cease to be imported goods once the fabrics are cleared for home consumption upon payment of duties including additional duty f excise under the act of 1957. it is denied that the levy of sales tax on imported fabrics is an unreasonable impediment towards free and smooth movement of ..... law for the time being in force. under section 3(1) of the cta, any article which is imported into india shall, in addition, be leviable to duty referred to as 'additional duty' equal to the excise duty for the time being leviable on a like article if produced or manufactured in india. by virtue of section 3(1) of cta, .....

Lachmi NaraIn Etc. Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : (1976)5CTR(SC)0001B

..... and (c) above, no tax under the bengal finance (sales-tax) act 1941, shall be payable in the union territory of delhi only if additional duties of excise have been levied on them under the additional duties of excise (goods of special importance) act 1957'.13. the aforesaid condition was withdrawn by notification no. gsr, 203, dated 1-4-1958.14. by notification ..... in their writ petitions, the learned counsel for the appellants have tried to raise before us another ground under the garb of what they styled as merely an additional argument'. they now seek to challenge the vires of the notification sro 615, dated april 28, 1951 in so far as it relates to the insertion in sub ..... principal of natural justice, according to which; a party cannot be allowed to take advantage of its own lapse or wrong. the statute has imposed a peremptory duty on the government to issue notice of not less than three months, of its intention to amend the second schedule. it therefore cannot be allowed to urge that .....

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

..... issued under sub-section (1) of section 5-a of the central excise act read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance)act, 1957 and sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, by the central government ..... under sub-section (1) of section 5a of the central excise act read with sub- section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) and sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978 ..... region of the country which proposed to stimulate 'synergetic' development of industries in the region by giving a package of incentives which included exemption from excise duties, transport subsidies, capital investment subsidies, interest subsidies and other benefits. pursuant to this policy, a number of notifications were issued by the concerned ministries .....

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... sridharan, the learned senior counsel appearing on behalf of the petitioners submits that the tax rental agreement between the centre and states for collection of additional duties of excise by the centre, but distribution of the same entirely to the state governments is reflected from the constitutional scheme itself. mr. sridharan would submit that ..... revenues) no.5 order 2005 implementing the recommendations of the finance commission would denote that the state of maharashtra has been given a share of additional duties of excise on the condition that they will not levy any sales tax on the three commodities referred above. mr. sridharan then refers to the scheme ..... india and pressed into service. all that is pressed into service is the tax rental agreement between the centre and the states for collection of additional duties of excise by the centre, but distribution of the same entirely to the state governments, the legislative measures followed to implement the arrangement as above prior .....

Commissioner of Central Excise, Mumbai-i Vs. Bombay Dyeing and Mfg. Co ...

Court : Supreme Court of India

Reported in : 2007(120)ECC475; 2007LC475(SC); 2007(215)ELT3(SC); JT2007(10)SC89; 2007(9)SCALE665; (2007)8SCC177; [2007]10STT286

..... column (4) of the said table; and(b) during the period specified in clause (a) above, the duty leviable on the excisable goods specified therein, shall be apportioned in the ratio 2:1 between the duty leviable under the said central excise act and the said additional duties of excise (goods of special importance) act.explanation i.- for the purposes of this notification, the rates specified in ..... knitted or crocheted textile fabrics of cotton, whether or not processed, on which the appropriate duty of excise leviable under the first schedule to the said central excise tariff act and the additional duties of excise (goods of special importance) act, read with any notificationfor the time being in force , or the additional duty of customs leviable under section 3 of the customs tariffact, 1975, as the case .....