Judgment Search Results Home > Cases Phrase: additional duties of excise goods of special importance act 1957 section 5 expenditure to be charged on the consolidated fund of india Page 1 of about 462 results (0.203 seconds)

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

..... cenvat credit in respect of additional duty of excise under the additional duties of excise (textiles and textile articles) act, 1978, additional duties of excise (goods of special importance) act, 1957 shall be utilised only towards duty of excise leviable under the said acts. that means the respective acts. the word respectively only denotes the duties of excise leviable under the additional duties of excise (textiles and textile articles) act, 1978, additional duties of excise (goods of special importance ..... dated 10th may, 2005, the appellate tribunal set aside the demand of additional excise duty of rs.66,79,179/holding that there is force in the appellant's submission that the additional excise duty paid under the additional duties of excise (textile and textile articles) act, is available for utilisation towards payment of additional excise duty under the additional duties of excise (goods of special importance) act in the light of the tribunal's .....

Varshney General Sales and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : [2003]130STC202(All)

..... in any case, it is felt that the intention all along has been to reserve these commodities for taxation by the central government under the heading of additional duties of excise. thus any levy whatsoever would possibly constitute an infringement of the consensus achieved in 1956 ; (iii) the imposition of such levies changes the final price ..... called, be paid to them. 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 act, 1957 was enacted on 24th december, 1957. the act expressly provides that in the event of a state levying a tax, inter alia, on ..... is necessary to give a short summary of some provisions including the historical background of the constitution as well as the central sales tax act, 1956, the additional duties of excise (goods of special importance) act, 1957 (hereinafter referred to as 'the 1957 act'). under the government of india act, 1935, there was no entry .....

Delhi Cloth and General Mills Co. Ltd. Vs. State of Rajasthan and ors.

Court : Supreme Court of India

Reported in : AIR1980SC1552; 1980(6)ELT383(SC); (1980)4SCC71; [1980]3SCR1109; [1980]46STC256(SC); 1980()WLN476

..... benefit of exemption from sales tax is available to the appellant only if he has paid the additional duty of excise on the product. it is pointed out that the appellant has not been assessed to additional excise duty under the additional duties of excise (goods of special importance) act, 1957 and is, therefore, not entitled to exemption from ..... the schedule are satisfied. item 18, inserted in the schedule by the rajasthan taxation laws (amendment) act, 1964, included 'rayon fabrics' as defined in the additional duties of excise, (goods of special importance) act, 1957. on this, the notification dated 1st july, 1958 was withdrawn as redundant. now when item 18 was inserted in ..... and vital constituent of an automobile tyre it is intimately involved in the diurnal activity of human life.15. we are then told that when the additional duties of excise (goods of special importance) act, 1957 was enacted there was in existence a circular dated 11th february, 1957 issued by the revenue board laying .....

Pioneer Silk Mills Pvt. Ltd. and anr., Vs. Union of India and ors.

Court : Delhi

Reported in : 1995(80)ELT507(Del); ILR1992Delhi433

..... before us that penalty so realised earlier has never been distributed among the states as part of act 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 ..... except by authority of law. he said that authority has to be specific and explicit and expressly provided. he said the additional duties act created liability for additional duty for excise but created no liability for any penalty. that being so the respondents could not proceed to impose any penalty or confiscate the ..... regarding levy and collection and additional duties of excise under the additional duties of excise (goods of special importance) act, 1957 (for short 'the additional duties act') as applicable by virtue of section 3 of the additional duties act. the notices call also upon the petitioners to show cause as to why additional duties of excise and cess payable on certain .....

Assistant Collector of Central Excise, Calcutta Division Vs. National ...

Court : Supreme Court of India

Reported in : AIR1972SC2563; 1978(2)ELT416(SC); (1972)2SCC560; [1973]1SCR822

..... act of 1944 (hereinafter referred to as 'the act') were varied, from time to time, by the provisions of finance acts of 1951 and 1956 and the additional duties of excise (goods of special importance) act of 1957. the collector maintained an office at the factory itself for the levy and collection of tax. the company was required to ..... -11-1959. the deputy superintendent sent a third notice to the company under rule 10-a of the central excise rules 1944, demanding payment of rs. 40,726,48 as basic central excise duty and rs. 16,958.50 as additional duty for short levy in respect of various brands.3. the company applied to the calcutta high court under article 226 ..... thousand one hundred thirty three and twenty-five naya paise only) as basic central excise duty and a total sum of rs. 3,43,208.25 np. (rupees three lacs forty-three thousand two hundred eight and twenty-five nays paise only) as additional duty had been provisionally debited in your account on the basis of the price fist supplied .....

The Commissioner of Central Excise, New Delhi Vs. Hari Chand Shri Gopa ...

Court : Supreme Court of India

Reported in : AIR2005SC3595; 2005(102)ECC481; 2005(188)ELT353(SC); JT2005(12)SC189; 2005(8)SCALE58; (2005)8SCC164

..... sub-heading numbers of the schedule to the said tariff act, specified in the corresponding entry in column (3) of the said table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective schedules to the said tariff act and the said special importance act:provided that nothing contained in this notification shall apply ..... covered under proforma credit procedure: in exercise of the powers conferred by sub-section (1) of section 5a of the central excises and salt act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957) (hereinafter referred to as the said special importance act), the central government .....

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

..... any state levies tax on sale or purchase of scheduled commodities; all that happens is that the state will be deprived of its share in the proceeds of additional duties of excise for that financial year. even this is subject to the power of the central government to direct otherwise. parliament could not, and did not, prohibit any ..... to entry 54 in list ii. that power remains untouched and unaffected. all that parliament has said by enacting the ade act is that it will levy additional duties of excise and distribute a part of the proceeds among the states provided the states do not levy taxes on sale or purchase of the scheduled commodities. parliament has also ..... as the sales of declared goods within the state were concerned, the parliament decided to compensate the states to the extent of loss of such revenue by enacting the additional duties of excise (goods of special importance) act, 1957 (ade act).the ade act5. the statement of objects and reasons (sor) of the ade act read as under: .....

Commissioner of Central Excise Vs. Ashok Fashion Ltd.

Court : Gujarat

Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)

..... net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its second report. 'additional duties' is defined to mean the duties of excise levied and collected under sub-section (1) of section 3.6.1 section 3 of the said act, which falls for our consideration, reads as ..... india, reported in 1992 (58) e.l.t. 9 (guj.) = 33 (1) glr 172, which was in context of the similar provision of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, was cited for the proposition that section 3(3) of that act indicated that it was a case of legislation by reference, and ..... that these acts were covered by rules 9(2) and clauses (a), (b) & (d) of sub-rule (1) of rule 173q of the central excise rules. a demand of additional duty of excise to the tune of rs. 52,717.00 was, therefore, made.3. the demand came to be confirmed by the collector, which order was challenged before the .....

Commissioner of Central Excise, Shillong Vs. North-eastern Tobacco Com ...

Court : Supreme Court of India

Reported in : AIR2003SC616; 2003(85)ECC12; 2002(146)ELT490(SC); JT2002(9)SC635; (2003)1SCC161

..... estate, as the case may be specified in annexure appended to this notification, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said acts as is equivalent to the amount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173 g ..... of the power conferred by sub-section (1) of section 5a of the central excise act, 1944 (1 of 1944), read with sub-section (3) of the additional duties of excise (goods of special importance) act, 1957 (58 to 1957) and sub-section (3) of section 3 of the additional duties of excise (textile and textile articles) act, 1978 (40 of 1978), the central government, being satisfied .....

State Trading Corpn. of India Ltd. Vs. Asstt. Commr. (Assessment) I

Court : Kerala

Reported in : 1987(12)ECC73; 1992(61)ELT556(Ker)

..... section 3 of the tariff act is stated to be :'clause 3 provides for the levy of additional duty on an imported article to counterbalance the excise duty leviable on the like article made indigenously, or on the indigenous raw materials, components or ingredients which go into the making of the like ..... to be reckoned; and that is, the petitioner had, as evidenced by exhibit p4, bill of entry, paid duty as provided under section 3 of the customs tariff act (act 51 of 1975), and the additional duties of excise (goods of special importance) act, 1957. it is reasonable to conclude that it could not have been the ..... intention of the legislature to levy sales tax on imported goods on which customs tariff and additional excise duties had already been levied. the objects and reasons of .....