Judgment Search Results Home > Cases Phrase: additional duties of excise goods of special importance act 1957 section 4 omitted Page 7 of about 1,766 results (0.114 seconds)

Collector of Central Excise, Ahmedabad Vs. Orient Fabrics Pvt. Ltd.

Court : Supreme Court of India

Reported in : 2003(90)ECC745; 2003LC769(SC); 2003(158)ELT545(SC); JT2003(10)SC282; 2003(10)SCALE37; (2004)1SCC597

..... submitted before us that penalty so realised earlier has never been distributed among the states as part of net proceeds of the collection of the additional duties of excise under the additional duties act. this statement made at the bar was not challenged. since, however, this point was not raised in the writ petition and the ..... shall be levied or collected except by authority of law. the authority has to be specific and explicit and expressly provided. the act created liability for additional duty for excise, but created no liability for any penalty. that being so, the confiscation proceedings against the respondents were unwarranted and without authority of law.7. the ..... are made applicable, so far as may be, in relation to the levy and collection of additional duty of excise. the provisions of the central excise act, 1944 and the rules made thereunder are made applicable to the additional duty of excise in the same manner and extent to which they apply in relation to the levy and .....

Commissioner of Central Excise, Indore Vs. S. Kumars Ltd. and ors.

Court : Supreme Court of India

Reported in : 2005(103)ECC225; 2005(190)ELT145(SC); 2005(9)SCALE434; (2005)13SCC266

..... of the view taken by three judges of this court in empire industries. in empire industries, this court had primarily held that the central excise & salt and additional duties on excise (amendment) act, 1980 by which the processes of bleaching, dyeing and printing were brought within the definition of 'manufacture' for the purposes of the ..... central excise and salt act, 1944 and the addition duties of excise (goods of special importance) act, 1957, was constitutionally competent. while upholding the validity of the amendment act this court had stated:-'when the ..... . the respondents replied to the show cause notice. they denied that the respondents were related persons and disputed the basis for the additional claim of excise duty. it was submitted that by virtue of this court's decision in m/s. ujagar prints iii they were liable to treat the .....

Vardhaman Trade Links Vs. Tamil Nadu Taxation Special Tribunal and ors ...

Court : Chennai

Reported in : (2008)14VST495(Mad)

..... bench of this court in nemichand parasmal and co. v. deputy commercial tax officer reported in [1984] 55 stc 47, wherein it was held that the additional duties of excise (goods of special importance) act, 1957, instead of taking away the powers of the state legislature to impose sales tax on the items of goods covered by ..... has to be paid. that order is now canvassed before us as illegal on the sole ground that, as the petitioner had paid in addition to customs duty, countervailing duty and special additional duty under section 3a of the customs tariff act, the state government is not vested with any power from levying tax even at four per cent ..... it is the case of the petitioner that the petitioner paid the customs duty as provided under the relevant customs tariff applicable at the time of import and in addition thereto, countervailing duty has also been paid. the goods were also subjected to special additional duty under section 3a of the customs tariff act, 1975. as the goods were .....

Kamal JaIn Vs. State of Assam and ors.

Court : Guwahati

..... section 14 read with section 2(c) of the central act. the last contention of mr. saikia is that sugar is an item to which the provisions of the additional duties of excise (goods of special importance) act, 1957 are applicable and by virtue of the provisions of the said act, the levy under the assam general sales tax act, 1993 ..... levy imposed.7. mr. saikia's last contention is that sugar is one of the items covered by the additional duties of excise (goods of special importance) act, 1957 (the act no. 58 of 1957). the learned counsel contends that the duties imposed under the said act no. 58 of 1957 are shared between the union and the states in accordance with ..... day of april, 1984, there shall be paid (....) to each of the states specified in column 1 of the table below such percentage of the net proceeds of additional duties levied and collected during that financial year in respect of sugar, after deducting therefrom a sum equal to 3.271 per cent of the said proceeds as being attributable .....

Suresh Chand Sri Gopal Vs. the Union of India

Court : Andhra Pradesh

Reported in : [1989]72STC241(AP)

..... . we are also unable to see any substance in the argument of the learned counsel for the petitioners that because the central government had levied additional duty of excise in lieu of the state government agreeing not to levy similar taxes, the legislature of the state is denuded of the power to levy the ..... levy sales tax on the aforementioned scheduled goods on the condition that the union government would levy additional excise duty on them and distribute the net proceeds of such duty amongst the consenting states. parliament accordingly has enacted the additional duties of excise (goods of special importance) act, 1957. therefore, while raising rates of sales tax and levying ..... as all the state governments had agreed with the central government not to levy similar taxes on the scheduled goods, in lieu whereof the central government levied additional excise duty on those goods and is making over the same to states, levy of this tax now is incompetent. (v) the tax in question constitutes a .....

Jaswant Sugar Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : 1984(3)ECC355; 1983(13)ELT920(All)

..... case.6. as noted above, the delhi and madras high courts have taken different view. in hyderabad asbestos cement products ltd. (supra) the view taken was that if the duty of excise and additional duty was not imposed retrospectively, normally, these might have already been realised from the consumers. therefore, the benefit of the amount of refund illegally levied and collected should in fairness ..... difference between the price fixed by the government and the price at which the sugar was actually sold.2. excise duty is payable on the sugar under the provisions of central excises and salt act, 1944 and an additional duty is also payable under the additional duties of excise (goods of special importance) act, 1957. sections 32 and 35 of the finance act, 1970, fixed the rate of .....

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 .....

Yatindranath Shukla and Co., Kanpur and ors. Vs. Collector of Central ...

Court : Supreme Court of India

Reported in : AIR1998SC1458; 1998(61)ECC225; 1998(97)ELT14(SC); JT1997(9)SC707; (1998)1SCC492; [1997]Supp6SCR359

..... relevant reads as follows :exemption to chewing tobacco. - in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules 1944, read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government hereby exempts chewing tobacco of the description specified in column (1 ..... under sub-item 11(5) of item no. 4 of the first schedule to the central excise and salt act 1944 (1 of 1944) from so much of the duty of excise leviable thereon both under the central excise and salt act, 1944 (1 of 1944) and the additional duties of excise (goods of special importance) act 1957 (58 of 1957) as is in excess of the .....

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

..... of 1957), or the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), or that any goods are or not covered by a ..... february, 1986; or(c) whether any goods are excisable goods or whether the rate of duty of excise on any goods is nil; or(d) whether any goods fall under a particular heading or sub-heading of the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986), or the additional duties of excise (goods of special importance) act, 1957 (58 .....

Kamal JaIn Vs. State of Assam and ors.

Court : Guwahati

..... section 14 read with section 2(c) of the central act. the last contention of mr. saikia is that sugar is an item to which the provisions of the additional duties of excise (goods of special importance) act, 1957 are applicable and by virtue of the provisions of the said act, the levy under the assam general sales tax act, 1993 ..... levy imposed.7. mr. saikia's last contention is that sugar is one of the items covered by the additional duties of excise (goods of specialimportance) act, 1957 (the act no. 58 of 1957). the learned counsel contends that the duties imposed under the said act no. 58 of 1957 are shared between the union and the states in accordance with ..... day of april, 1984, there shall be paid (....) to each of the states specified in column 1 of the table below such percentage of the net proceeds of additional duties levied and collected during that financial year in respect of sugar, after deducting therefrom a sum equal to 3.271 per cent of the said proceeds as being attributable .....