Judgment Search Results Home > Cases Phrase: additional duties of excise goods of special importance act 1957 section 4 omitted Page 8 of about 1,766 results (0.122 seconds)

Collector of Central Excise, Bombay Vs. M/S. Kohinoor Mills, Bombay

Court : Supreme Court of India

Reported in : AIR1995SC1417; 1995(52)ECC83; 1995(77)ELT42(SC); JT1997(10)SC427; 1995(2)SCALE585; 1995Supp(2)SCC411; [1995]3SCR159

..... -c.e., dated 15.7.1977.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), and in supersession of the notification of the government of india in the ..... department of revenue and banking, no. 135/77 - central excises dated the 18th june, 1977, the central government hereby exempts cotton fabrics, falling ..... at the relevant time the earlier notification no. 132/77 of 18.6.1977 was holding the field under which such yarn was wholly exempt from payment of excise duty, no excise duty was to be paid thereon. the view taken by the tribunal, therefore, in civil appeals 103 and 104 of 1988 cannot be found fault with. that was .....

indira Restaurant Through Its Partner Shri Anil Goel Vs. the Addl. Ent ...

Court : Delhi

Reported in : 2003IVAD(Delhi)644; 105(2003)DLT667; 2003(69)DRJ301

..... /s ujagar prints & ors. (ii) vs . union of india & ors., : [1989]179itr317a(sc) , the supreme court held, while considering the provisions of the additional duties of excise (goods of special importance) act, 1957, while relying upon national tobacco co., that the term 'levy' is an expression of wide import and it includes both imposition of ..... assessment order, we refrain from issuing any such direction.33. consequently, we quash the impugned assessment order dated 4th june 1998 passed by the additional entertainment tax officer as having been made without any authority of law. the subsequent proceedings emanating from the impugned assessment order would also stand quashed ..... was not even the allegation made against the petitioner, nor is this borne out from the inspection reports filed by the respondents along with the additional affidavit. the best judgment assessment suffers from an inherent irrationality not supported by the admitted facts on record and so cannot be sustained. we feel .....

The Commissioner of Central Excise Vs. M.M. Thakkar and Sons

Court : Mumbai

Reported in : 2008(126)ECC5; 2008(152)LC5(Bombay); 2008(221)ELT342(Bom)

..... , a show cause notice was issued to the respondent on 3/4/1996 calling upon them to show cause as to why modvat credit of additional duty of excise leviable under additional duties of excise (goods of special importance) act, 1957 availed by them to the tune of rs. 1,07,554/- should not be disallowed/reversed or recovered ..... under rule 57i of the central excise rules, 1994 read with section 11a of the central excise and salt act, 1944. after hearing the respondent, the assistant commissioner of central excise ..... commissioner after perusing the order in original dated 18/1/2002 has inter alia recorded as follows:rule 57c of central excise rules, 1944 it is very clear that no credit of duty paid on inputs used in or in relation to the manufacture of final product whether directly or indirectly or whether contained .....

Sikkakollu Subba Rao and Co. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : 1999(110)ELT447(AP)

..... explanation. - the expressions in item nos. 5, 6 and 7 shall have the same meanings assigned to them in the additional duties of excise (goods of special importance) act, 1957.'3. but in the additional duties of excise (goods of special importance) act, 1957 as provided under section 2(c) the definitions for words 'tobacco etc.' were ..... given with reference to the definitions given in the central excises and salt act, 1944, as follows :-'the words and expressions 'sugar', 'tobacco', ' ..... cotton fabrics', 'rayon or artificial silk fabrics' and 'woollen fabrics' shall have the meanings respectively assigned to them in the central excises and salt act, 1944.'4. the item which relates to tobacco is item 7. thus the meaning of the expression 'tobacco' in item 7 of schedule 4 .....

Kothari Products Ltd. Vs. Govt. of A.P.

Court : Supreme Court of India

Reported in : JT2000(3)SC554; (2000)9SCC263; [2000]119STC553(SC)

..... entry 7 'shall be goods included in the relevant heads and sub-heads of the first schedule to the additional duties of excise (goods of special importance) act, 1957, but does not include goods where no additional duties of excise are levied under that schedule'. the said additional duties of excise act, in entry 2404, refers to 'gudaku' under the subheading 'other manufactured tobacco'. gudaku which bears a brand ..... substitutes ; homogenised or 'reconstituted' tobacco; tobacco extracts and essences'. 4. clearly, therefore, gutka is a tobacco that is covered by an entry in the first schedule to the said additional duties of excise act and the branded gutka that the appellants manufacture is liable to tax thereunder. gutka, therefore, is 'goods' covered by the explanation to the fourth schedule to the state sales .....

Godawat Pan Masala Products I.P. Ltd. and anr. Vs. Union of India (Uoi ...

Court : Supreme Court of India

Reported in : AIR2004SC4057; 2004(5)ALLMR(SC)970; 2005(1)BomCR194; JT2004(6)SC179; (2004)4MLJ67(SC); 2004(6)SCALE388; (2004)7SCC68; 2004(2)LC1449(SC)

..... of the first schedule. the central sales tax act 1956 in section 14(ix) prescribes the rates for central sales tax. additional duties of excise (goods of special importance) act, 1957 prescribes the additional duty leviable on tobacco products. the tobacco board act, 1975 established a tobacco board for development of tobacco industries in the country. ..... also have powers to inspect, control and superintend the operation of other functionaries working under the act viz. licensing authority, local authority etc. etc. 4. powers and duties of local (health) authority: (1) subject to the provisions of sub-rule (3), the local (health) authority shall be responsible for the proper day to ..... and includes any officer empowered by the central government or the state government, by notification in the official gazette, to exercise the powers and perform the duties of the food (health) authority under the act with respect to such local area as may be specified in the notification. section 7, upon which .....

Ruby Mills Limited and anr. Vs. Textile Commissioner, Bombay and ors.

Court : Mumbai

Reported in : 2002(1)ALLMR366; 2002(1)BomCR1; (2002)2BOMLR170; 2002(1)MhLj551

..... exercise of the powers conferred by sub-rule (1) of rule 8 of the said rules read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957. to be effective, such notification was required to be made available and made known to the public in general. the ..... 1992]196itr318(mad) , the division bench of madras high court was dealing with notification dated 30-11-1982, whereby the earlier notification exempting cigarettes from payment of excise duty was withdrawn. the question was whether the notification dated 30-11-1982 withdrawing the earlier notification dated 1-3-1979 can be said to have been published on ..... the same available for perusal by the common people including those in the trade. alleged individual intimation of the said notification dated 30th november, 1982 by the excise authorities to m/s. i.t.c. ltd., bangalore on 2nd december, 1982 neither amounted publication nor knowledge thereof to the respondents. admittedly the official .....

Narayan Venkat and Co. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : 1988(33)ELT327(AP)

..... and woollen fabrics.* * * *explanation. - the expressions in items 5, 6 and 7 shall have the same meanings assigned to them in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957)...'.under the central excises and salt act, item 19 of the first schedule, 'cotton fabrics' mean 'all varieties of fabrics manufactured either wholly or partly from cotton ..... for the paper-mills makes no difference so long as they come within the meaning of 'cotton fabrics' as defined in item 19 of the first schedule to the central excises and salt act.4. we, therefore, set aside the impugned orders and allow these tax revision cases with costs. advocate's fee rs. 200/- in each.

M/s. K.M. Knitwear, Tirupur Vs. Customs and Central Excise Settlement ...

Court : Chennai

..... relying on section 3(1) of the customs tariff act, it is contended that any article imported into india, shall in addition be liable to a duty referred to as additional duty equal to the excise duty for the same leviable on a like article, if produced or manufactured in india. further, by referring to section 3(2), ..... the learned counsel for the petitioner is that in terms of notification no.21 of 2002, the additional duty leviable is only 16%. under section 3(1) of the customs tariff act, the additional duty is equal to the excise duty, then the additional duty shall be calculated at the percentage of value of the imported article. therefore, based on section ..... of section 3a(5) of the customs tariff act, 1975, as according to the said provision, special additional duty is not applicable on goods on which additional duty of excise is leviable. the settlement commission pointed out that additional duty namely, cvd is leviable in terms of section 3(1) of the customs tariff act and in terms .....

Jaybharat Fabric Mills Ltd. and Ors. Vs. Union of India (UOi) thro' Se ...

Court : Gujarat

Reported in : 2003(90)ECC361; (2003)2GLR999

..... , including the provisions relating to confiscation and imposition of penalty contained therein, are applicable to the levy and collection of the additional duty of excise under section 3(1) of the additional duties of excise act, 1957 in the same manner as they apply in relation to the levy and collection of such goods under the act ..... as imposition of penalty upon the director and the manager of the petitioner-company. similarly, penalty imposed upon the petitioner-company under the provisions of the additional duties of excise goods of special importance cannot be confirmed by this court. 8. in the circumstances, the impugned order, so far as it imposes penalty of rs ..... impugned order, the security given by the petitioner-company has been appropriated under the provisions of rule 173q(b) read with section 34 of the central excise act, as the goods were not available for confiscation. moreover, penalty has been imposed upon one of the directors of the petitioner-company and the manager .....