Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lvii carpets and other textile floor coverings Page 1 of about 135 results (0.358 seconds)

Ramdev Agencies Vs. Addl. Asstt. Commr. of Commercial Taxes

Court : Karnataka

Reported in : 1999(114)ELT17(Kar)

..... chapter 57 is regarding carpets and other textile floor coverings. ..... 'textile fabrics' has been defined in different chapters under the central excise tariff act, 1985. ..... in the first schedule to the additional duties of excise (goods of special importance) act, a note is given that 'in this schedule 'heading', 'sub heading' and 'chapter' mean respectively a heading, sub-heading and chapter in the schedule to the central excise tariff act, 1985'. ..... it has not been considered by the central excise tariff act, 1985 and accordingly by the additional duties of excise (goods of special importance) act, 1957, as cotton fabric is stated as an article of apparel and clothing accessories, exemption under the kst act cannot be claimed.8. ..... from this note it is clear that the definition given under the central excise tariff act, 1985 is adopted in the additional duties of excise (goods of special importance) act, 1957.after the insertion of entry 8a in the fifth schedule to the kst act, the decision given in the case of mohammed abdul khader [(1980) 46 stc 512 (ker. ..... but the law has changed thereafter and entry 8a of the fifth schedule has restricted the definition to those items which are specified in the first schedule to the act of 1957 which in turn has adopted the central excise tariff act, 1985. ..... it is stated that amendment to entry 8a of the fifth schedule does not change the basic character or connotation of textile. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... audit. section 25 of the act has undergonea substantial amendment by reason of amending act 24 of 1986, the statementof objects and reasons whereof reads thus :"amending act 24 of 1986: under section 25 of the tea act, 1953 (29 of1953), the central government is empowered to levy and collect as a cess, aduty of excise on all tea produced in india at the rate of four paise ..... o. kuntze as well as allvarieties of the product known commercially as tea made from the leaves ofthe plant camellia sinensis (l) o.kuntze including green tea;";is in pari materia with the state act.chapter ii of the act provides for constitution of the tea board.section 10 provides for the duties and functions of the board which in nouncertain terms states that it shall be the duty of the board to promote bysuch measures, as it thinks fit, the development under the control ..... minerals. it is in recognition of this that no ruleshave been framed so far under section 7 of the mines and minerals(regulation and development) act, 1948, in regard to modification of theterms and conditions of mining leases for coal granted before thecommencement of that act, though other minerals have been covered ..... commerce. if it be held that every law made by the legislature of a state which has repercussion on tariffs, licensing, marketing regulations, price-control ..... nos. 976-979 of 2001disposed of on 7.1.2004]in central coalfields ..... ltd. (textile division) ..... (textiles division) v. .....

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

..... found that the trade notices andthe tariff advices, referred to by the collector, had no application and the collector was not right in classifying the goods under item 49 of the central excise act ..... the said order gave general permission to import into india any raw materials, components arid consumables by actual users (industry), subject to the following conditions:(1).the items to be imported are not covered by appendices 3, 5, 6, 7, 8, 9 and 15 of the import policy,1980-81: (15).such goods are shipped on through consignment toindia on or before 31/03/1981 or on or before30-6-1981 against firm orders for which irrevocable letters of credit are opened on or before 28-2-1981 ..... in this context i have kept in view the fact that the division bench entertained' this petition in 1983 (after the amendment act had come into force)and did not dismiss it on that ground at that stage, subsequently this matter was heard by learned single judge for days andthe matter referred to ..... had also challenged the earlier assessment in revision, which was accepted by central government and it was held therein that the woollen carpets manufactured by the plaintiff were not excisableg(51) a very elaborate discussion on there being no estoppel or resjudicata in the matter of tax matter is to be found in mohammed falil abdul gaffoor and others, the trustees of the abdul gaffoor trust v. ..... section 111 and 112 fall under the same chapter, chapter xiv, the heading 'confiscation of goods and conveyances andimposition .....

Yakub Abdul Razak Memon. Vs. the State of Maharashtra, Through Cbi , B ...

Court : Supreme Court of India

..... magistrate may, whether or not he has jurisdiction in the case, record any confession or statement made to him in the course of an investigation under this chapter or under any other law for the time being in force, or at any, time afterwards before the commencement of the inquiry or trial: provided that any confession or statement ..... tada act and the rules it can be a valid ground for the conviction when corroborated with the confessional statement of the other four accused, namely, a-1, a-2, a- 3 and a-20 respectively which have been made prior to the amendment of the act ..... knowledge relating to theblasts which occurred on 12.03.1993 and also in respect of the offence ofconspiracy and such other offences connected therewith in the commissionthereof.the said order has been read over and explained to the accused inhindi and he accepted the tender of pardon on the aforesaid condition.pursuant to the same, the superintendent, central jail, bombay was directedto keep the accused ..... to section 15(1) by the 1993 amendment of tada so as to cover the confessions of the co- ..... appellant (a-32) was workingas a floor mechanic prior to 1992 december riots, and since then he wasjobless and was lured to go ..... slipper of right foot, brown leather chappal of rightfoot, pista coloured chappal, carpet pieces, rubber slipper and a pinkpiece of scrap ..... (2004) 2 scc 469).31) thus, in view of the above, it is evident that generally judgmentmust be complete and it must have points for determination, decisionthereon .....

State of Punjab and anr. Vs. Devans Modern Brewaries Ltd. and anr.

Court : Supreme Court of India

Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26

..... sold in any part of the state; provided that no duty or gallonage fee or vend fee or other taxes shall be levied under this act on rectified spirit including absolute alcohol which is not intended to be used for the manufacture of potable liquor meant for human consumption.explanation:- for the purpose of this section and section 18, the expression 'duty of excise', with reference to liquor or intoxicating drugs, include countervailing duty on such goods manufactured or produced elsewhere in ..... in the absence of such a power 'local interest exerting powerful influences in state legislatures would, in the long run prefer home industries over those that are out of state, establish tariff barriers, or employ other means tending to balkanize the nation into hostile trade areas,' [see also william o, doughlas j; from marshall to mukherjea: tagore law lectures 1956 p. ..... doubts about the scope of the amendment's authorization notwithstanding, one thing is certain: the central purpose of the provision was not to empower states to favor local ..... para 578, it is stated:' a decision is given per incuriam when the court has acted in ignorance of a previous decision of its own or of a court of coordinate jurisdiction which covered the case before it, in which case it must decide which case to follow young ..... from provisions of the punjab act, it would also be necessary to notice sections 17 and 18 of the abkari act occuring in chapter v dealing in 'duties, taxes and rentals' applicable in the state .....

The Member-secretary, Kerala State Board for Prevention and Control of ...

Court : Kerala

Reported in : AIR1986Ker256

..... act with three sections in all; the central excises and salt act, 1944 is a lilliputian compared to the gulliver like mass of rules framed by the government for carrying out the purposes of that act ..... expected to function, the working force in the factory, the raw materials employed in the manufacturing process, the products and byproducts and intermediate products that are manufactured, the quantity of water used every day, with sub-classification into domestic, industrial, agriculture and other the hourly maximum and daily maximum quantity of effluents with sub-classifications, the details of taking measurements in relation thereto, are some among ..... 27 occurring in chapter v relating to prevention and control of water pollution confer wide powers on the board, in obtaining information, taking samples of effluents, having reports of the result of analysis on samples, and in the entry and inspection of premises, -- all being such steps necessary to collect, collate and co-ordinate the information and data regarding the quality of water and effluents, with a ..... act of 1948, the water quality act of 1965, the water quality improvement act of 1970 and the federal water pollution control act amendments ..... interdependent have been hammered out, a few before, but most since that date, covering such matters as the prevention of the pollution of the seas in general, or of particular seas, or common rivers, the reduction of air pollution and latterly the safeguarding of flora and fauna. .....

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

..... warrant any person for an offence punishable -under section 27 or section 34 or section 35 or section 36, or section 37 or section 37-a or section 40-a or section 50 or section 50a; (b) seize and detain any excisable or other article which he has reason to believe to be liable to confiscation under this act, or and other law for the time being in force, relating to excise, revenue; and (c) detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be. ..... plant which has not been subjected to any manipulations other than those necessary for packing and transport; (c) any mixture with or without neutral materials of any of the above forms of intoxicating drug or any drink prepared therefrom; and (d) any other intoxicating or narcotic substance which the government may, by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf or manufactured drug as defined in section 2 of the narcotic drugs and psychotropic substances act, 1985 (central act 61 of 1985). 49. ..... the apex court noticed that only after amendment in the notification published on 22.9.1970 both tyre and tube would come within the mischief of the said order. 44 ..... the civil posts under the state occurring in clause (3) of article 371d has been interpreted as excluding services falling under chapters v and vi (part iv) of the constitution - chief justice of a.p. v. .....

Sri Ramdas Motor Transport Ltd. and ors. Vs. Karedla Suryanarayana and ...

Court : Andhra Pradesh

Reported in : [2002]110CompCas193(AP)

..... amendment act, 1988, the judicial and quasi-judicial functions vested in the central government under sections 17, 18, 79 and 144 were being exercised by the board as its delegate apart from discharging statutory functions and the composition of the board was from among the officers of the central government and the high court was exercising powers under chapter vi in granting relief against the acts of oppression and mismanagement of the affairs of the company apart from other ..... relied upon the compilation of entries in the rji register said to have been maintained under the provisions of the central excise act which contains the day-to-day particulars of opening stock production, sales and closing stock together with statement of reconciliation for the year 1994-95 and it is also the case of the respondent-company that the entries in the rji register are being periodically verified and signed by the authorities.248. ..... , under section 301 of the act, every company is bound to keep one or more registers in which the particulars of all the contracts and arrangements covered by sections 297 and 299 of the act have to be mentioned. ..... that case a textile mill run by the company having entered into an adat agreement with a firm for supply of working capital for running the mill and to purchase yarn ..... )19,50,19,3003,67,99,2004,32,16,50046,05,3502,7961995-96 opening stock1,24,385 5,394 production39,22,3831,67,9551,72,1971,76,316 sales5,72,499 1,69,062 closing stock1,10,969 15,672 discrepancy33 .....

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

..... chapters ix, xi and xii contain provisions relating to winding-up and cancellation of registration of a society, to appeal, revision and review and offences and penalties, respectively; chapter x includes provisions relating to execution of decisions and decrees and to the power of the registrar to recover amounts and other provisions for recovery of debts due to a cooperative society; chapter xiii includes provisions relating to the financing banks and primary agricultural societies and matters connected therewith and incidental thereto; chapter xiii-a, inserted in the 1964 act by an amendment under ap act ..... for recovery of the debts due or the execution proceedings initiated against the petitioners, are all in purported exercise of the jurisdiction and powers under the 1964 act, a brief analysis of the scheme and the territory covered by the provisions of this act is relevant.analysis of the provisions of the 1964 act:the 1964 act is a consolidating and amending act relating to co-operative societies in the state of andhra pradesh. ..... issued under statutory power by agencies such as the central board of excise and customs, central board of revenue or the central board of direct taxes have been treated as admissable aids to construction, instruments and directions issued by revenue department for enforcement of taxing statute ..... court by the order dated 11-10-2004 granted interim stay of all further proceedings pursuant to the certificate dated 14-6-2004, on condition that the writ .....

Ashoka Kumar Thakur Vs. Union of India (Uoi) and ors. (Obc Judgment)

Court : Supreme Court of India

Reported in : 2008(56)BLJR1292; 2008(3)CTC97; [2008(3)JCR176(SC)]; JT2008(5)SC1; (2008)3MLJ1105(SC); 2008(5)SCALE1; (2008)6SCC1; 2008AIRSCW2899; 2008(3)Supreme331; 2008(2)LH(SC)1534

..... companies act, which was introduced by the amending act of 1953, and section 3 of the displaced persons act 1951 contained such a non obstante clause, providing that certain provisions would have effect 'notwithstanding anything inconsistent therewith contained in any other law ..... petitions are disposed off in light of the above findings, and the 'other backward classes' defined in section 2(g) of act 5 of 2007 is to be read as 'socially and educationally backward classes' other than scheduled castes and scheduled tribes, determined as 'other backward classes' by the central government and if such determination is with reference to caste, it shall exclude ..... the rule that general provisions should yield to specific provisions is not an arbitrary principle made by lawyers and judges but springs from the common understanding of men and women that when the same person gives two directions one covering a large number of matters in general and another to only some of them his intention is that these latter directions should prevail as regards these ..... their object and purpose, and the fact that one of them is later in point of time and was enacted with the knowledge of the non obstante clauses in the earlier law, we have come to the conclusion that the provisions of section 14a and chapter iiia of the rent control act must prevail over those contained in sections 19 and 39 of the slum clearance act. 22. ..... from 43.7% (2001) to 46.7% (2004) at primary and from 40.9% to 44% at upper primary .....