Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 14 amendment of section 11b Page 35 of about 351 results (1.216 seconds)

Commissioner of C. Ex. Vs. Megatech Control Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)LC410Tri(Chennai)

..... systems and automation systems used specifically as parts of wind operated electricity generator eligible for the benefit of exemption under notification 205/88-ce., dt. 25-5-88 as amended in terms of s. no. 12 of the said notification which reads "benefit can be extended to parts of wind mills and any specially designed devices which run on ..... (49) rlt 448 (cegat-chennai) held that the assessee's contention that the silver oxide zinc storage nickel cadmium battery specially designed and manufactured for use as part of aircraft is entitled to the benefit of the notification no.6/2000-c.e., dt. 1-3-2000, which granted benefit of exemption to all the parts of the ..... tamilnadu, confirming that the control panel is a part of the wind mill. he has also noted that notes 2(a) of section xvi of the central excise tariff act, 1985, lays down that parts of items specified under this section would be covered under that specific heading. the revenue has not taken any grounds on these findings. therefore .....

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... cleared these goods without payment of any duty, claiming the benefit of the exemption contained in entry 3 of the table to the notification 64/95 as amended. this entry exempts from duty goods supplied as stores for consumption on board ships of the indian navy or coast guard. notice issued to the appellant demanded ..... employed in the tariff, the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for immediate fitting." applying this definition ..... to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act. the contention that the explanatory notes to the harmonised system of nomenclature includes in heading of chapter 89, dealing with ships and floating structures unfinished or .....

James Mackintosh and Co. Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT88Tri(Mum.)bai

..... no fraudulent intention. this is to prevent cases in which cargo attempted to smuggle is sought to be included on the discovery of its existence by seeking an amendment to the manifest. where therefore an application has been made and is pending for inclusion of an additional entry in the manifest, it would be premature the goods ..... and import report in the case of weight) within 24 hours after arrival in the customs station of a vessel 12 hours after the arrival in the case of aircraft or vehicle in the prescribed form. sub-section (3) of this section provides that if the proper officer is satisfied that import manifest or imported goods is incorrect ..... goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned. clause (g) of section 111 of the act applies to any dutiable and prohibited goods which are unloaded from a conveyance in contravention of the provisions of section 32, other than those inadvertently unloaded but included .....

Progressive Engineering Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1983)3ITD172(Hyd.)

..... 80hh (sic). the decision did not depend upon the use of the other word 'construction' which was absent in section 80hh, which was introduced by the direct taxes (amendment) act, 1974 with effect from 1-4-1974. the addition of the word 'thing' also suggests a wider meaning. the addition of the word 'construction' in section 32a(2 ..... of a dam is not construction of a thing. the word 'construction' would equally apply to describe the activity of building a dam, as a ship or an aircraft.again, the orissa high court in budharaja's case (supra) has pointed out 'industrial undertaking' has no statutory definition. it has further pointed out that the assessee ..... the investment allowance alone with similar relief in the past according to him, would suggest that the word 'construction' is used so with reference to 'ship and aircraft' and not with reference to other 'articles or things'.while we may agree with the revenue's point of view that construction by itself would not qualify for investment .....

Seshasayee Paper and Boards Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2003)84ITD707(Mad.)

..... ) of section 34 providing that the allowance of depreciation would be allowed only if the prescribed particulars had been furnished, was deleted by the taxation laws (amendment and miscellaneous provisions) act, 1986, w.e.f. 1st april, 1988. in the present case, the dispute is not regarding the allowance of depreciation and whether the allowance could ..... allowance reads as under: "(3) where the total income of the assessee assessable for the assessment year relevant to the previous year in which the ship or aircraft was acquired or the machinery or plant was installed, or as, the case may be, the immediately succeeding previous year [the total income for this purpose ..... the investment allowance shall be carried forward for more than eight assessment years immediately succeeding the assessment year relevant to the previous year in which the ship or aircraft was acquired or the machinery or plant was installed or, as the case may be, the immediately succeeding previous year." 8. it can be seen .....

United States Vs. Myers

Court : US Supreme Court

..... on ways and means house of representatives (75th cong., 1st sess.), on h.r. 6738 (one of the bills which became the customs administrative act of 1938), amending section 451 of the tariff act of 1930 (act of june 25, 1938, c. 679, 9, 52 stat. 1082), p. 185. [ footnote 15 ] see note 2 and, for a ..... . -- the word 'vessel' includes every description of watercraft or other contrivance used, or capable of being used, as a means of transportation in water, but does not include aircraft." "(b) vehicle. -- the word 'vehicle' includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, but ..... does not include aircraft." " * * * *" "(f) day. -- the word 'day' means the time from eight o'clock ante meridian to five o'clock postmeridian." "(g) night. -- the word 'night .....

California Vs. Zook

Court : US Supreme Court

..... of a travel bureau arranging for casual interstate motor transportation between san diego and points outside of california was charged with violation of the 1933 california act, as amended by the act of 1941. the appellate department of the superior court of that state, in people v. van horn, supra, thereupon held that the california ..... (7) motor vehicles used exclusively in the distribution of newspapers; or (7a) the transportation of persons or property by motor vehicle when incidental to transportation by aircraft; nor, unless and to the extent that the commission shall from time to time find that such application is necessary to carry out the policy of congress ..... motor vehicles used exclusively in the distribution of newspapers; or (7a) the transportation of persons or property by motor vehicle when incidental to trans- portation by aircraft; nor, unless and to the extent that the commission shall from time to time find that such application is necessary to carry out the policy of cong- .....

Kent Vs. Dulles

Court : US Supreme Court

..... passport control, see hoover, masters of deceit (1958). [ footnote 2/3 ] to the same effect see the statement of senator kilgore during senate debate on the act, 96 cong.rec. 14538, and an amendment offered to the act in both the house, 96 cong.rec. 13756, and senate, 96 cong.rec. 14599. [ footnote 2/4 ] peacetime exercise of the passport power may still ..... the discretionary passport power theretofore exercised by the secretary. see united states v. allen-bradley co., 352 u. s. 306 , 352 u. s. 310 -311 (1957); allen v. grand central aircraft co., 347 u. s. 535 , 347 u. s. 544 -545 (1954); united states v. cerecedo hermanos y compania, 209 u. s. 337 , 209 u. s. 339 (1908). but the ..... u. s. 125 so said. this long-continued executive construction should be enough, it is said, to warrant the inference that congress had adopted it. see allen v. grand central aircraft co., 347 u. s. 535 , 347 u. s. 544 -545; united states v. allen-bradley co., 352 u. s. 306 , 352 u. s. 310 . but the key to that .....

Red Lion Broadcasting Co., Inc. Vs. Fcc

Court : US Supreme Court

..... mandate to see that broadcasters operate in the public interest and congress' reaffirmation, in the page 395 u. s. 368 1959 amendment to 315 of the communications act, of the fcc's view that the fairness doctrine inhered in the public interest standard, support the conclusion that the doctrine and ..... necessitated first the division of the radio spectrum into portions reserved respectively for public broadcasting and for other important radio uses such as amateur operation, aircraft, police, defense, and navigation, and then the subdivision of each portion, and assignment of specific frequencies to individual users or groups of users. ..... gown apace. [ footnote 20 ] portions of the spectrum must be reserved for vital uses unconnected with human communication, such as radionavigational aids used by aircraft and vessels. conflicts have even emerged between such vital functions as defense preparedness and experimentation in methods of averting mid-air collisions through radio warning devices .....

New York Times Co. Vs. United States

Court : US Supreme Court

..... or other representation of military installations or any military equipment located on any military installation, as specified; and, indeed, congress, in the national defense act of 1940, 54 stat. 676, as amended, 56 stat. 179, conferred jurisdiction on federal district courts over civil actions "to enjoin any violation" thereof. 50 u.s.c.app. 1152(6 ..... authorized to make and promulgate, shall publish any information with respect to the movement, numbers, description, condition, or disposition of any of the armed forces, ships, aircraft, or war materials of the united states, or with respect to the plans or conduct of any naval or military operations, or with respect to any works or ..... example, was quite sure that the editor of such a newspaper "should be punished if he did publish information as to the movements of the fleet, the troops, the aircraft, the location of powder factories, the location of defense works, and all that sort of thing." id. at 2009. [ footnote 4/4 ] page 403 u. s .....