Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxiv copper and articles thereof Page 1 of about 1,637 results (0.568 seconds)

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

..... is nil; or(d) whether any goods fall under a particular heading or sub-heading of the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986), or the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), or the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), or that any goods are or not covered by a particular notification or order issued by the central government or the board, as the case may be, granting total or partial exemption from duty; or(e) whether ..... appeals to commissioner (appeals) (1) any person aggrieved by any decision or order passed under this act by a central excise officer lower in rank than commissioner of central excise may appeal to the commissioner of central excise (appeals) (hereafter in this chapter referred to as the commissioner (appeals)) within sixty days from the date of the communication to him of such decision or order: provided that the commissioner (appeals) may, if he is satisfied that the appellant was prevented by ..... court specifically took note of sub-section (5) to section 129d of the customs act and noted that this provision was simultaneously introduced in the customs act as well as the central excise act by custom and central excise laws (amendment) act, 1988. ..... concerned mainly with sub-section (1) and (2) thereof, which read as under:35g. ..... served with three show-cause cum demand notices dated 24.6.2002, 3.7.2003 and 18.5.2004 respectively. .....

Commissioner of Central Excise and Service Tax Ltu, Delhi vs.nangala ...

Court : Delhi

..... this, by itself, may not, however, serve to except electrical energy/electricity from the ambit of the expression excisable goods , in view of the following additional note to the general rule of interpretation of the schedule, in respect of the central excise tariff (amendment) act, 2004, whereby electrical energy was introduced in chapter 27 of the tariff: (c) tariff item means a description of goods in the list of tariff provisions accompanying either eight-digit number and the rate of the duty of excise or eight-digit number with blank in the column of the rate of duty. ..... section 2(d) with the said amendment reads as under : section 2(d) - excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 (5 of 1986 ) as being subject to a duty of excise and includes salt; explanation - for the purposes of this clause, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. 7. ..... 602 (e), dated the 28th august, 1995; or (v) cleared for export under bond in terms of the provisions of the central excise rules, 2002; or (vi) gold or silver falling within chapter 71 of the said first schedule, arising in the course of manufacture of copper or zinc by smelting; or. ..... the provisions of rule 6 of the cenvat credit rules, as extracted hereinabove, are clear and categorical, and no paraphrasing, thereof is, therefore, necessary. .....

Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bh ...

Court : Supreme Court of India

Reported in : 2009(164)LC101(SC); 2009(237)ELT225(SC); JT2009(6)SC29; 2009(5)SCALE396; (2009)12SCC419; 2009(3)LC1456(SC); (2009)12VatReporter39:2009AIRSCW3788

..... baidyanath contends that the product dml is a medicament under chapter sub- heading 3003.31 of the central excise tariff act, 1985, the stand of the department is that the said product is a cosmetic/toiletry preparation/tooth powder classifiable under chapter heading 33.06.2. ..... noticed here that during the pendency of the appeals before this court, central excise tariff act, 1985 (for short, `new tariff act' ) was enacted which replaced the schedule to the act, 1944. ..... in accordance with the formulae described in the authoritative books of 'ayurvedic, sidha or unani tibb system of medicine, specified in the first schedule.a comparison of this definition and the entry now contained in heading 3003.30 of the tariff shows that the two are virtually identical for the purpose of both the drugs and cosmetics act and the tariff, after its amendment, the medicament which is made exclusively in accordance with the formulae described in the first schedule to the ..... general explanatory note 1 appended to rules for interpretation, single dash (-) indicates the said article or group of articles to be a sub-classification of the article or group of articles covered by the said heading and double dash (--) indicates, the said article or group of articles to be a sub- classification of the immediately preceding description of article or group of articles which has single dash (-). ..... commissioner of central excise, lucknow : 2004 (174) elt 14 sc.20. ..... note 2 thereof provides that for the purpose of the .....

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

..... duties of excise (goods of special importance) act, 1957 (58 of 1957) and in supersession of the notification of the government of india in the ministry of finance (department of revenue)no.07/2003-central excise dated the 1st march 2003, published in the gazette of india vide number g.s.r.137(e), dated 1st march 2003, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the exciseable goods of the description specified in column (3) of the table below and falling within the chapter, heading no ..... of the first schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the central excise tariff act), specified in the corresponding entry in column (2) of the said table, from whole of the duty of excise leviable thereon under the said central excise act:provided that nothing contained in this notification shall apply to the goods in respect of which credit of duty on inputs or capital goods has been taken under the provisions of the cenvat credit rules, ..... duties, textile goods (yarn, fabrics, garment, articles of chapter 50 to 63) will be fully exempt if no credit of duties is taken under the cenvat credit rules.in the concluding para of the aforesaid letter dated 8-7-2004, the joint secretary (tru) stated as ..... he submitted that addition or amendment of the words in a notification is not permissible and ordinary natural meaning of words has to be given as intended ..... and staple fibres and wastes thereof .....

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court : Supreme Court of India

Reported in : (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

..... in exercise of the powers conferred by sub- section (1) of section 5a of the central excises and salt act, 1944 (1 of 1944), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts computer software, falling under heading no.85.24 of the schedule to the central excise tariff act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said schedule. ..... the following two questions arise for determination in this civil appeal filed by the assessee under section 35-l(b) of the central excise act, 1944 (for short 'the act'): (1) whether a programmed or designed eprom is an integral part of std- pco unit; and (2) whether the appellant herein was entitled to exemption under notification no.84/89 ce dated 1.3.1989 which required the appellant to show that the programmed eprom was a "recorded medium" under chapter heading 85.24 read with note 6 to chapter 85 of the 1985 tariff act. ..... chapter 85: electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. ..... in the year 2000 the excise act was amended and the concept of "transaction value" came to be introduced for the first time. ..... reported in (2004) 8 scc 173 and in the case of psi data systems ltd. v. .....

Zameer Ahmed Latifur Rehman Sheikh, Vs. the State of Maharashtra throu ...

Court : Mumbai

Reported in : 2008(1)ALLMR391; 2007(6)BomCR294

..... they deal with the same subject and as per article 254, the unlawful activities (prevention) amendment act, 2004 which was incorporated in uapa 1967 must prevail over the mcoca so far as insurgency is concerned. ..... it is also contended that as per article 254, the unlawful activities (prevention) amendment act, 2004 which was incorporated in the uapa, 1967 must prevail over the mcoca so far as insurgency is concerned. 37. ..... since the stress is on the offence of 'promoting insurgency' found in section 2(1)(e) of the mcoca and 'terrorist act' or 'terrorism' as defined in the uapa, 1967 as amended by the unlawful activities (prevention) amendment act, 2004, it is necessary to understand the meaning of these terms. 40. ..... subsequently pota was repealed on account of its misuse and unlawful activities prevention (amendment) act, 2004 was enacted and incorporated in the unlawful activities prevention act, 1967 (for short, 'uapa 1967'). ..... defence of india and every part thereof including preparation for defence and all such acts as may be conducive in times of war to its prosecution and after its termination to effective demobilization.reading of this entry makes it clear that parliament has exclusive competence to make laws relating to defence of india and every part thereof. 32. ..... sometimes, there may be an incidental overlap or entrenchment between a state legislation and a central legislation. .....

Madura Coats Private Limited Vs. the Assistant Commissioner of Central ...

Court : Chennai

..... , madurai, the petitioner herein is the holder of central excise registration no.aabcm8279kxm005 and is inter alia engaged in the manufacture of cotton yarn, core spun yarn and 100% ssp (staple spun polyester) multiple folded yarn falling under chapters 52, 54, 55, respectively of the first schedule to the central excise tariff act, 1985. ..... that the explanation given by the appellant that the suit had been filed by one of the directors of the company without the knowledge of the director who almost simultaneously approached the high court under article 226 is unbelievable (sic), the question still remains whether the filing of the suit can be said to be a fact material to the disposal of the writ petition on merits. ..... nagappa chettiar6 this court has held that the decision of a case cannot be based on grounds outside the pleadings of the parties and it is the case pleaded that has to be found; without the amendment of the pleadings the court would not be entitled to modify or alter the relief. ..... of course, on the expiry of stay, the respondent was empowered to act upon the impugned proceedings, but, at the same time, it was incumbent on his part to keep in mind the non-availability of the tribunal and maintain status quo until further orders, but not to take advantage of the expiry of stay and no extension thereof, which were wholly due to non- availability of the quorum. ..... the larger bench has by its decision reported in 2004 (169) elt 267 upheld the view impugned in this case. .....

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

..... issued by the central board to all collectorates directing them to classify the hdpe/pp tapes under chapter 54 of the schedule to the tariff act, 1985 by issuing a writ of certiorary or any other writ, order or-direction after summoning relevant re-cords from the non- petitioners;iii) hold and declare that hdpe/pp tapes are classifiable under heading 39.22/39.26 of chapter 39 of the schedule to the tariff act, 1985;iv) prohibit the non-petitioners from levying and recovering the excise duty on hdpe/pp tapes under chapter 54;v) direct the ..... 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 authority and such transport authorities were required to give effect to all such orders and directions. ..... taking the view that section 37b of the central excise and salt act, 1944 is valid and need not be struck down as violative of articles 14 and 19 of the constitution and that the petitioner can raise all the objections before the authorities including the question of promissory estoppel with regard to the period 14.04.1986 to 25.09.1991, these writ petitions stand dismissed.' 38. ..... , ar 1964 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. .....

Eastern Book Company and ors. Vs. D.B. Modak and anr.

Court : Supreme Court of India

Reported in : AIR2008SC809; 2008(2)ALD1(SC); 2008(56)BLJR181; (2008)1CALLT69(SC); (2008)1CompLJ1(SC); 2008(1)JKJ41[SC]; LC2008(1)56; (2008)1MLJ361(SC); 2008(36)PTC1(SC); 2007(14)SCALE1; 2008AIRSCW49; AIR2008SC809; 2008(1)SCC1; 2008(1)LH(SC)179; 2008(2)ICC206; 2008(4)KCCRSN237

..... excise on all excisable goods which are produced or manufactured in india as, and at the rates, set forth in the schedule to the central excise tariff act ..... excise may make an application for refund of such duty to the assistant commissioner of central excise before the scope of sections 11-b, 11- d, 12-a, 12-b, 12-c and 12-d of the central excises and salt act, 1944 sections 11-b and 11-d in chapter ii and sections 12-a, 12-b, 12-c and 12-d in chapter ..... it is stated: it seems fairly clear that the backward classes of citizens for whom special provision after referring to the provisions of articles 338(3), 340 (1), 341 and 342, the court proceeded to hold as follows: it would thus be seen that this provision contemplates that some backward classes may ..... amendment) act, 1983 which made a number of amendments to the act of 1957 and the copyright (amendment) act, 1984 which was mainly introduced with the object to discourage and prevent the widespread piracy prevailing in video films and ..... the judgment and searching the important portions thereof and collecting sentences from various places for the purposes of making headnotes would involve labour and skill; and that there is originality and creativity in preparation of the headnotes, but not when they are verbatim extracts from the judgment and, therefore, ..... 2004 (1) scr 339 (canada) has noticed the competing views on the meaning of `original in copyright law wherein some courts have held that a work which has originated from an author and .....

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Reported in : 2010(174)LC169(AP)

..... 9a of the customs tariff act 1975 (the act, for brevity), was inserted by the customs tariff (second amendment) act 1992, which was substituted by the customs tariff (amendment) act 1995, with effect from 01.01.1995, which again underwent several amendments. ..... of central excise : (2002) 5 scc 167, supreme court referring to dcm (supra) reiterated the settled law as under.it is well settled that a question as to when a manufacture of product takes place within the meaning of section 2(f) of the act (central excise act, 1944) is mixed question of law and fact. ..... context otherwise requires-(b) 'domestic industry' means the domestic producers as a whole engaged in the manufacture of the like article and any activity connected therewith or those whose collective output of the said article constitutes a major proportion of the total domestic production of that article except when such producers are related to the exporters or importers of the alleged dumped article or are themselves importers thereof in which case such producers may be deemed not to form part of domestic industry. ..... the tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and other multiplexers, optical multiplexer software under different ..... : (2004) 2 scc 130, supreme court referring to om kumar (supra), summarized the scope of primary and secondary review, which reads as underin om kumar (supra), however, this court evolved the principle of primary and secondary review .....