Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter liv man made filaments Court: rajasthan Page 1 of about 7 results (0.148 seconds)

Popular Packings Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : 2004(175)ELT33(Raj); RLW2004(3)Raj1894; 2004(3)WLC1

..... collector of customs & central excise, 1983 (12) elt 379, wherein it was held that since the hdpe tapes are neither man- made filament yarn nor cellulosic spun yarn, they do not fit into any of the categories of item ..... departmental authorities which have been empowered to determine any issue arising between the parties under the central excise act, 1944 and the central excise tariff act, 1985, on the basis of evidence adduced by them. ..... of chapter 39 of schedule to the central excise tariff act, ..... sc 1573, the supreme court noticed that the motor vehicles act, 1939, as amended by the madras amending act 20 of 1948, conferred judicial powers on state transport authority ..... section 43a of the madras amendment act empowered the state government to issue orders and directions of general character as may be considered necessary in respect of any matter relating to road transport and the state transport authority, the regional transport ..... - amendment circulars were issued for the same purpose of achieving uniformity in imposing excise duty on excisable goods ..... subsequently, in 2001 after several years the petitioners amended the writ petition with a view to seek a relief which goes beyond the relief granted in raj ..... february, 2001 the petitioner filed an application to amend the writ petition. ..... the permission to amend the petition was ..... in the amended petition, the petitioner sought the following reliefs:'(i) allow the above writ petition of the petitioners;(ii) quash the impugned order dated 14.08. .....

Jalani Enterprises Vs. C.T.O.

Court : Rajasthan

Reported in : (2008)15VST389(Raj)

..... learned counsel for the respondent-department submitted that the argument of learned counsel for the petitioner that in chapter heading 21.08 of central excise tariff, jaljira is not considered as spice/masala and, therefore, the sales tax department cannot take different view, is not tenable because every department is having its own provisions for levying tax and ..... therefore, in my opinion, the legislature has purposely not included jaljira in entry 184 and amended entry 186 independently but the respondent-department is treating jaljira by way of interpretation under the category of 'multi-ingredients packed masala' which is totally a wrong interpretation because purposely the legislature or law-making ..... it is submitted by the learned counsel for the petitioner that jaljira cannot be termed or defined as spice/masala and respondent-department cannot consider the said jaljira in the category of entry 184 which is subsequently amended as entry 186 and cannot levy tax at the rate of 16 per cent. ..... in the aforesaid entry, amendment was made by notification dated april 16, 2002 whereby the 'packed masala' was substituted by 'multi-ingredient ..... however, the respondent-department has passed order dated march 15, 2004 for reassessment under section 29 of the rajasthan sales tax act, 1994 for assessment year 2001-02 by holding that jaljira is a masala and the same falls in the category of packed masala taxable at the rate of 16 per cent under entry 184 of rate notification dated march .....

Richhpal Singh and ors. Vs. State of Rajasthan

Court : Rajasthan

Reported in : RLW2005(1)Raj682; 2005(1)WLC548

..... - notwithstanding anything in this part, any provision of any law relating to panchayats in force in a state immediately before commencement of the constitution (seventy-third amendment) act, 1992, which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature or other competent authority or until the expiration of one year from such commencement whichever is earlier.provided that all the panchayats existing immediately before such commencement shall continue till the ..... the state government by impugned ordinance, 2004 has made amendments in sections 89 and 90 of the act of 1994 and rules 258, 259, 263, 266 and 277. ..... for each district, there shall be a district establishment committees consisting of the following-(i) zila pramukh, as the chair-man(i) zila pramukh, as the chairman(ii) chief executive officer; and (iii) senior deputy district edu-cation officer (where the mat-ter before said committee relates to the appointment of, or disciplinary proceedings against, a teacher of a primary ..... the court having found that the drivers in delhi police force perform the same functions and duties as other drivers in service of delhi administration and the central government and as such they were entitled to the same pay scale. ..... . chapter xii of the rules of 1996 provides for process of recruitment and other service conditions ..... chapter xii of the rules of 1996 deals with recruitment and service conditions. .....

M/S Shree Shyam Filaments Vs. Cce Jaipur

Court : Rajasthan Jodhpur

..... was under protest whereas, according to the revenue, there was no proper protest with compliance of the requirements of rule 233-b of the central excise rules, 1944 ( the rules / the rules of 1944 ).the relevant facts and background aspects of the matter are in a narrow compass and could be noticed in the following: the assessee m/s shree shyam filament ltd.had been manufacturing synthetic filament yarn falling under chapter 54 of the firs.schedule to the central excise tariff act. ..... to any other person: provided that where an application for refund has been made be- fore the commencement of the central excises and customs laws (amendment) act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that act: provided further that the limitation of six months shall not apply where any ..... shyam filaments versus cce, jaipur d.b.other tax reference no.24/2004. ..... , after regularly disputing the department s claim, if the assessee made the d.b.other tax reference no.24/2004. ..... 11-b of the act, as then applicable, being directly relevant for the present purpose, could be noticed as under:- d.b.other tax reference no.24/2004. ..... decision on the representation referred to in sub-rule (5) or of the appeal or revision referred to in sub-rule (6) the assessee shall have no right to deposit the duty under protest: d.b.other tax reference no.24/2004. .....

Commissioner of C. Ex. Vs. Banswara Syntex Ltd.

Court : Rajasthan

Reported in : RLW2007(3)Raj1746

..... taken thereon as required under these rules, or contravenes any of the provisions contained in section aa or aaa of chapter v of these rules; or(bbb) enters wilfully any wrong or incorrect particulars in the invoice issued for the excisable goods dealt by him with intents to facilitate the buyer to avail of credit of the duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975) in respect of such goods which is not permissible under these rules; or(c) engages in ..... commissioner of central excise, delhi : 2004(167)elt385(sc) on which reliance was placed by the learned counsel for the revenue that question about the quantum of penalty to be levied under section 11ac had not been raised and decided ..... thus, prescribing minimum leviable penalty, since amendment under section 11ac, to 25% of the duty on deposit of the amount for which demand has been created along with interest within prescribed time and waived amount over and ..... is leviable and not otherwise, but it uses different circumstances for levy of penalty; (i) by reason of fraud (ii) by reason of collusion or by reason of any wilful mis-statement or (iii) suppression of facts or (iv) contravention of any of the provisions of this act or the rules made thereunder with intent to evade payment of duty.25. ..... if he has discretion to use, and case is made out for imposing lesser penalty, he cannot use his discretion not to invoke the provisions of rule 173q at all and insist on levying maximum .....

Dinesh Pouches Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : (2008)16VST387(Raj)

..... in compliance of article 304(b) renders the enactment void and inoperative and (iii) if the legislature passed an enactment with the approval of the president or the act receives the assent of the president after it is made law by the assent of the governor then the further question to be inquired is whether restriction imposed, which falls within the ambit of article 301 of the ..... petitioner as a manufacturer is subject to excise duty and is also liable to sales tax under the state sales tax or central sales tax, as the case may ..... enacting a law falling within the domain of article 301 has not been followed, the impugned act must be held to be ultra vires to chapter xiii of the constitution in consonance with atiabari's case : [1961]1scr809 .187. ..... under the bombay municipal boroughs act, 1925, before its amendment from may 5, 1954, under section 73(1)(iv), it was provided that subject to any general or special orders, which the state government may, in this behalf and to the provisions of sections 75 and 76, a municipality may impose for the purposes of this act any of the following taxes, namely:(iv) an octroi on animals or goods or ..... these provisions taken together make it abundantly clear that notwithstanding above provision made for annual return, in fact the trader or man of commerce is required to file multiple returns before each assessing authority having jurisdiction of different local areas in respect of turnover in separate local areas but the ..... september 26, 2004 in the .....

State of Rajasthan Vs. Shamlal and ors.

Court : Rajasthan

Reported in : AIR1960Raj256

..... follows:'continuance of existing laws in the covenanting states.when the administration of any covenanting state has been taken over by the rajpramukh as aforesaid all laws, ordinances, acts, rules, regulations, and notifications having the force of law in the said state shall continue to remain in force until repealed or amended by a competent authority or unless otherwise provided in this ordinance or any other ordinance, and shall be construed as if a reference in them to the ruler of the ..... covenanting states, that by article 3, they had agreed to unite and integrate their territories in one state with a common executive, legislature and judiciary by the name of the united state of rajasthan and provision was also made to include therein, any other state, the ruler of which wanted to enter into an agreement with the rajpramukh.then, article 3 laid down that there would be a council of rulers and it also provided ..... . the articles contained in this chapter are integral parts of a scheme regarding the devolution and distribution of and succession to these assets and liabilities, and' the right to sue in respect of them after the commencement ..... in west rand central gold mining ..... 2004 were still good and could have been enforced in the municipal courts until either repealed or repudiated as an ..... . 2004 for the purpose of giving relief to the officer concerned.the terms of the covenant could at least be looked into to see whether the rajpramukh of the united states of kathiawar had waived his rights .....