Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxiv copper and articles thereof Court: mumbai Page 1 of about 101 results (0.160 seconds)

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 .....

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. .....

Coca Cola India Pvt. Ltd. Under the Companies Act, 1956 Vs. the Commis ...

Court : Mumbai

Reported in : 2009(111)BomLR3268; (2009)226CTR(Bom)221; 2009(242)ELT168(Bom); [2009]18STJ345; 2009[15]STR657; [2009]22STT130; (2009)25VST473(Bom)

..... and the second schedule] to the central excise tariff act, 1985 to be levied(a) a duty of excise on all excisable goods which are produced or manufactured in india as, and at the rates, set forth in the first schedule to the central excise tariff act, 1985 (5 of 1986);(b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods specified in the second schedule to the central excise tariff act, 1985 (5 of 1986) which are produced or manufactured in india, as, and at the rates, set forth in the said second schedule.....section 3 of central excise act ..... printing or taping machine or any combination thereof.we find that the goods imported were optical ..... and selling organisation expenses and after-sales service promote the marketability of the article and ..... as presented, these preparations are not intended for consumption as beverages and thus can be distinguished from the beverages of chapter 22.the heading excludes preparations of a kind used for the manufacture ..... 2004 (hereinafter referred to as the said rules ) which defines the word input service as under:(1) 'input service' means any service, -(i) used by a provider of taxable service for providing an output service; or(ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,,and ..... amendment will show that the manifest object of legislature is to levy and collect excise .....

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

..... , section 80hhc again came to be amended for and from the asst yr 1991-92 which further came to be substantially amended by the finance (no 2) act, 1991, which further came to be amended by the finance act, 1992, w e f 1st april, 1992 the departmental circulars to explain the amendments made from time to time and laying down broad features thereof were issued by the central board of direct taxes ('cbdt' for short) the relevant part of section 80hhc relevant for ..... india' does not contemplate sale only a limited sale is also an export(0) that sub-section (2) of section 80hhc nowhere lays down the condition that the proceeds should be out of sale of goods or articles mentioned in clause (b) it only lays down the condition that the sale proceeds should be brought into india within six months there is nothing either in sub-section (1) or sub-section (2) that export out ..... of the indications to say that the assessee who is entitled to claim deduction under section 80hhf may also be found entitled to claim deduction in respect of the very same income under some other provision falling in chapter vi-a of which section 80hhc is part he, therefore, submits that merely because section 80hhf came to be inserted w e f 1st april, 2000, that by itself does not mean that section 80hhc cannot be made ..... what is being taxed under the customs act r/w customs tariff act and the customs valuation rules is not the input alone but goods whose ..... 2003-2004, the repatriation of the sale proceeds into india .....

Lt. Col. Prasad Shrikant Purohit Vs. the State of Maharashtra

Court : Mumbai

..... far as it covers case of insurgency, is repugnant and has become void by the enactment of unlawful activities (prevention) amendment act, 2004, amending the unlawful activities (prevention) act, 1967. ..... public prosecutor since conspiracy is hatched in secrecy, such tit- bits of information as could be gathered from deliberations at meetings of conspirators, the evidence about their movement and association with material/articles used in the blast, traced backwards from seizure of lml freedom two wheeler no.mh-15/p/4572 which was found to have been used, could lead to the inference of applicants ..... in the schedule; and whereas the central government, in exercise of the powers conferred by section 2 of the united nations (security council) act, 1947 (43 of 1947) has made the prevention and suppression of terrorism (implementation of security council resolutions) order, 2007; and whereas it is considered necessary to give effect to the said resolutions and the order and to make special provisions for the prevention of, and for coping with, terrorist activities and for matters connected ..... meeting adopted resolution 1373 (2001) on 28th september, 2001, under chapter vii of the charter of the united nations requiring all the states to take measures to combat international terrorism; and whereas resolutions 1267(1999), 1333(2000), 1363(2001) 1390(2002), 1455(2003), 1526(2004), 1566(2004), 1617(2005), 1735(2006) and 1822(2008) of the security council of the united nations require the ..... thereof .....

Bhagwan Bajirao Bhargude and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2005(1)ALLMR215; 2005(1)BomCR40; 2004(4)MhLj1010

..... in the ultimate analysis, therefore, we must record that the amending act is violative of the principle of separation of powers and independence of judiciary enshrined in article 50 of the constitution, which forms part of its basic structure. ..... the amending act ousts the power of superintendence of the high court under article 227 of the constitution. ..... while deleting chapter 15 of the code, the amending act has also made consequential changes in the rest of the code. ..... chapter 15 of the code, which is sought to be deleted by the amending act, pertains to the tribunal. ..... it is not necessary to refer to all the provisions of the amending act and the consequential changes in the code because the net result of all these provisions is to replace the tribunal by the divisional commissioner and give the divisional commissioner the primacy which the tribunal had in the matters relating to land revenue and in respect of certain other acts. ..... the effect of deletion of chapter 15 of the code by the amending act is to abolish the tribunal, which has so far been dealing with appeals and revisions as per section 315 of the code and those arising out of certain acts. ..... these rules make detailed provisions for presentation, registration and admissions of appeals and applications, hearing and adjournment thereof and decisions or orders thereon. ..... a person, who is in the police, excise, revenue or such other services cannot be appointed as a district judge. .....

Cable Corporation of India Vs. Additional Commissioner of Labour and o ...

Court : Mumbai

Reported in : [2005(106)FLR1011]; (2005)IIILLJ691Bom

..... (7) where at the commencement of the industrial disputes (amendment) act, 1976, a dispute relating, either solely or in addition to other matters, to the retrenchment of any workman or workmen of an industrial establishment to which this chapter applies is pending before a conciliation officer or the central government or the state government as the case may be, and -(a) there is an allegation that such retrenchment is by way of a victimization; or(b) the appropriate government is of the opinion that such retrenchment is not in the interest of the maintenance of industrial peace;the appropriate ..... a division bench of the andhra pradesh high court upheld the validity of section 25-n, while a division bench of madras high court and a full bench of rajasthan high court took a contrary view and held section 25-n to be violative of the right guaranteed under article 19(1)(g) of the constitution imposing unreasonable restrictions on the said right of the employer. ..... which specifies a date for termination of service;(b) the workman has been paid, at the time of retrenchment, compensation which shall be equivalent to fifteen days' average pay for every completed year of continuous service or any part thereof in excess of six months; and(c) notice in the prescribed manner is served on the appropriate government by notification in the official gazette ..... 1947 of 2003 by the 2nd respondent union, which came to be partly allowed by the learned single judge vide order dated august 2, 2004. .....

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... the activities contemplated by the amending act fulfils the constitutional mandate of articles 23, 37, 39(e) and 51a(e) of the constitution of india and is essential in the interest of the general public and is eminently necessary and reasonable. 75. ..... due to the impact of the bar culture, a vigorous agitation conducted by women wing of shetkari kamgar party against the same on 5th may, 2004 and rasta roko agitation, the representation given by them to the district superintendent of police shri dnyaneshwar fadtare with a demand that all the ladies bars in the district shall be ..... its appointment or constitution, its procedure and other matters ancillary thereto, and the fees (whether in the form of court fee stamp or otherwise) to be charged for the scrutiny of such performances or scripts for applications for obtaining such certificates and for issuing duplicates thereof and in respect of such appeals;] (iv) regulating the hours during which and the places at which such performances may ..... sex exploitation and children issued various directions to the state government and central government to constitute committees and set up ..... the provisions of the act, rules and license conditions are not breached, in a like manner of posting an excise officer, where exciseable goods are stored.82. ..... any dangerous exhibition or display of a performance or games with wild beast, except in so far as it is an interim of performance in a circus, which shall be governed by rules in chapter xiii of these rules. .....

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

..... commissioner of central excise : [2006]280itr321(sc) , wherein it is held that:in any event, it is clear from the language of the validation clause, as quoted by us earlier, that the liability was extended not by way of clarification but by way of a amendment to the finance act with retrospective effect. ..... . if there is no provision for tax deduction in respect of certain sources of income there will be no tds on such income and recovery will have to be made through other modes of collection.ii) section 190(2) falls in chapter xvii (dealing with tds) and sub-section (2) thereof provides that the provisions of the said chapter shall not prejudice the charge of tax on income under section 4(1) thereby ensuring that the assessee who is charged with the liability of tax on his total income ..... are not in the nature of a penalty or a contractual obligation but rather a means of apportioning, the costs of government among those who benefit from it.in testing whether a retrospective imposition of a tax operates so harshly as to violate fundamental right under article 19(1)(g), the factors considered relevant include the context in which retroactivity was contemplated such as whether the law is one of validation of a taxing statute struck down by courts for certain defects : the period of such retroactivity ..... . : 2004(164)elt141(sc) , ulagappa and ors. ..... : 2004(164)elt141(sc) , ulagappa and ors. v ..... . : (2004)7scc447 . ..... : 2004(164)elt141(sc) , wherein the hon'ble supreme court has held that;5 .....

Oberoi Constructions Private Limited a Company Registered Under the Co ...

Court : Mumbai

Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951

..... once chapter v of the 1927 act being worded in a manner so that all forests and lands not being the properties of the government came within the prohibitory and regulatory measures, then, taking the object of 1927 act and chapter v thereof ahead, the state government in this case, defined 'private forest' widely. ..... by the 42th amendment, article 48a was introduced in the constitution where under the state is under a constitutional obligation to endeavor to protect and improve the environment and to safeguard forests and the wild life of the country. ..... section 2a reads thus:2a: construction of certain references to central or bombay acts: in the application of this act to any area of the state of maharashtra other than the bombay area thereof any reference to a provision of a central or bombay act shall, where no such act is in force in that area, be construed as a reference to the provision of the corresponding law, if any, in force, in that area. ..... i say that prior to this, the revenue and forest department had issued circulars dated 16th december, 2004 and 1st january, 2005 in consonance with the orders passed by this hon'ble court in the said writ petition no. ..... the petitioners state that vide order dated 12th august, 2004 passed by this hon'ble court in company petition no. ..... 155 of 2004 burroughs welcome merged and amalgamated in gsk. ..... 496 of 2004 connected with company application no. ..... thus all assets, including the said property vested in gsk vide order dated 12th august, 2004.12. .....