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 .....
Tag this Judgment!Court : Rajasthan
Reported in : [2000]120STC593(Raj); 2001(4)WLC795; 2000(3)WLN101
..... raw material.explanation.--for the purpose of this sub-section, 'exempted goods' means (i) goods exempted under sub-section (1) of section 4, and (ii) goods liable to additional excise duty under the additional duties of excise (goods of special importance) act, 1957 and which are exempt from the payment of tax by or under the provisions of this act.(2) where any raw material purchased .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]67STC161(Raj); 1985(2)WLN148
..... /73/2 dated march 6, 1973 exempted from tax the sale or purchase of 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).3. the c.t.o., pali (assessing authority) passed an order dated october 1, 1976 which was an .....
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Reported in : 2008(229)ELT50(Raj)
..... after hearing the assessees, it could not be said, that any amount had accrued, and since section 112(2)(b) contemplates an additional liability of interest, in addition to the amount of credit of such duty recoverable, until and unless that amount is determined, no liability of interest can be attracted. then, it was also contended that for ..... or disallowed the credit, and thus the demand of interest is bad.19. learned counsel for the appellants invited our attention to certain provisions of central excise rules, central excise act, so also other fiscal statutes, to show, that where the liability of interest was intended to be attracted, from any date anterior to the ..... been disposed off in the manner specified in this section, the manufacturer shall, upon a written demand being made by the [assistant commissioner of central excise], pay the duty leviable on such inputs within three months from the date of receipt of the notice of demand.(3) where a manufacturer or an assessee fails to .....
Tag this Judgment!Court : Rajasthan
Reported in : 2006(198)ELT490(Raj)
..... as user industry; or(b)...(c)...from the whole of(i) the duty of excise leviable thereon under section 3 of the central excise act, 1944 and(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the additional duties of excise (goods of special importance) act, 1957.subject to the following conditions ..... , namely,(a)...(i)...(ii)...(iii)...(b) the user industry brings the excisable goods directly from the ..... the condition that such capital goods should be used in manufacture of goods directly. that satisfies the basic condition of exemption notification. therefore, levy of excise duty and consequent recovery of penalty under rule 173q cannot be sustained, for the reasons stated in the impugned notices and orders.16. as a result .....
Tag this Judgment!Court : Rajasthan
Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)
..... tax for services rendered by the state like road tax, but it certainly falls in the category of tax to regulate import of certain articles by subjecting it to an additional duty on finding existence of certain facts in order to protect the domestic industry from injury caused on account of unfair trade pursuits by the exporters of the goods from foreign ..... its factory at kankroli since 1977 and the license for the appointed warehouse at kankroli has been renewed upto year 2005. such licence has been issued by assistant commissioner, central excise, udaipur within the state of rajasthan. relevant material about these facts have been placed on record.contentions about territorial jurisdiction :30. the respondents have submitted firstly that this court has .....
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Reported in : 2002(3)WLN668
..... 1957 the penal provisions relating to confiscation and imposition of penalty are applicable to man made fabrics which are 'excisable goods' finding mention in schedule to the central excise tariff act, 1985 though they are liable to additional duty of excise duty?(2) what is the impact of amendment in sub-section 3(3) where the parliament has amended the said ..... concerned. it has been the case of the revenue that since all provisions relating to levy and collection of additional duties as they apply in relation to the levy arid collection of excise duty on the goods covered under the central excise act were made applicable by sub-section (3) of section 3 of the act of 1957. the ..... and penalties, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1).4. the contention of the learned counsel for the respondent-assessee has been that the .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(4)WLC591
..... dcm (3).11. in dunlop india v. u.o.i. (4), the court explained that levy of additional duties on import of articles equal to excise duty is known as countervailing duties.12. thus, countervailing duties are duties imposed on import of goods similar to one manufactured within the territory where such goods are imported, there it ..... made wherever the act and rules provided for issue of licence or permits yet under the impugned notifications in addition to the excise duty and countervailing duty, import duty has also been imposed on import of excisable article from outside state within the state of rajasthan as tax,5. apart from contending that it is ..... it further be noticed that notwithstanding this alteration in rule 69-b, the imposition of import duty in addition to excise duty and the countervailing duty continued to exist under the impugned notifications operating for charging the duties under section 28. it may further be noticed that separate notification has been issued under section 28 .....
Tag this Judgment!Court : Rajasthan
Reported in : 2007(3)WLN339
..... 289 provides for exemption of property and income of the states only from taxes imposed directly upon them; it has no application to indirect taxes like duties of excise and customs: (b) duties of excise and customs are not taxes on property or income: they are taxes on manufacture/production of goods and on import/export of goods, as the ..... which has been immuned from impact of any tax over it whether as a subject of tax or from recovery, then not only the expression 'income' used in addition to 'property' is rendered superfluous but it also renders article 287 a surplussage. in the scheme of thing envisaged in petitioners' contention whether tax is imposed on income ..... not grant absolute immunity, and clause (2) stood by itself independently without curtailing the ambit of clause (1).it may be recalled here that the latter view was the additional reason that prevailed with ayyangar, j. in his concurring opinion with sinha, cj. in re:sea customs act's case (supra), that clause (1) itself did .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC54(Raj)
..... states on the basis of consumption. in implementation of the aforesaid agreement between the states and the centre and the recommendations of the second finance commission, the additional duties of excise (goods of special importance) act, 1957, was enacted on december 24, 1957.7. it is further averred in the writ petition by the petitioners ..... invited our attention to the report of the taxation enquiry commission which was approved by ministry of finance. on the recommendation of the second finance commission the additional duties of excise (goods of special importance) act, 1957, was enacted by parliament, wherein, it is provided that in the event of a state levying a tax ..... act no. 29 of 1954), which is valid under the rajasthan sales tax act, 1994, tobacco has been defined as per the definition contained in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957). he invited our attention towards annexure r/2, annexed to the reply to the writ .....
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