Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxix zinc and articles thereof Court: chennai Page 1 of about 84 results (0.182 seconds)

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Reported in : 2008(161)LC183(Madras)

..... the petitioner had filed a classification list in the year, 1988, claiming classification of alkyd resins under chapter sub-heading 3907.50 of the central excise tariff act, 1985. ..... according to rule 173b, as it stood before its amendment, on 16.3.95, all assessees were required to file, with the proper officer, a classification list giving the full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the tariff act under which such goods would fall, the rate of duty leviable on them and all other particulars as may be required by the collector. ..... of the product by the assessee had resulted in short-payment, which is liable to be demanded, under the proviso to section 11a of the central excise and salt act, 1944, which envisages payment of duty short-paid for an extended period of five years, the show cause notice, dated 24.11.93, issued to the petitioner, relating to the duty demand and the penalty under the central excise act and the rules framed thereunder, for the period 1.6.88 to 28.2.93, is valid, as it has been issued in accordance with law. 20. ..... in such circumstances, the petitioner company had preferred the present writ petition before this court, under article 226 of the constitution of india. 7. ..... union of india 2004(168) e.l.t. 3 (s.c.).30. ..... ltd : 2004(163)elt290(sc) (s.c. ..... union of india 2004(168) e.l.t. 3 (s.c. .....

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. .....

Consumer Action Group Rep. by Its Trustee Tara Murali Vs. the State of ...

Court : Chennai

Reported in : 2006(4)CTC483

..... pass the following order:i) the amendments to section 113-a of the tamil nadu town and country planning act, 1971 by amending acts 31 of 2000, 17 of 2001 and 7 of 2002 and the consequential amendments to the application, assessment and collection of regularisation fee (chennai metropolitan area) rules, 1999 as far as applicable to the constructions made after 22.2.1999 are hereby declared ultra vires articles 14 and 21 of the constitution. ..... any land or building or class of lands or buildings developed immediately before the date of commencement of the tamil nadu town and country planning (amendment) act, 1998, (hereafter in this section referred to as the said date) in the chennai metropolitan planning area, from all or any of the provisions of this act or any rule or regulation made thereunder, by collecting regularisation fee at such rate not exceeding twenty thousand rupees per square metre ..... chapter - iii deals with the planning authorities and its plan, chapter - iv deals with the acquisition and disposal of that land, chapter - v contains special provision regarding new town development authority and chapter - vi refers to control of development and ..... were taken to stop the misuser.as regards the ad hoc trade registration scheme, 2004, which was introduced by the mcd for regularisation of the unlawful constructions, the court observed in paragraphs 65 and 66 as follows:65. ..... areas and the colonies abovereferred themselves show that the so-called registration scheme, 2004 can .....

Pioneer Miyagi Chemicals Vs. Central Board of Ex. and Cus.

Court : Chennai

Reported in : 2000(68)ECC448; 2000(116)ELT441(Mad)

..... as per the board the dcp was specified under chapter 2835.00 of central excise tariff and so it will not be classified under chapter 2302 of tariff.20. ..... the petitioner classified the said product under sub-heading 2302.00 of the central excise tariff attracting nil rate of duty, while the respondent classified the same under sub-heading 2835.00 attracting 16% duty. ..... 47/1/97-cx, dated 3-3-1997 issued by the first respondent as ultra vires of section 37b of the central excise act, 1944, articles 14,19(1)(g) and 265 of the constitution of india insofar as the petitioner is concerned.2. ..... he pleaded that the tribunal in that case held that agriculture grade zinc sulphate which was used in small quantities for the soil qualified as a fertilizer. ..... he pleaded that this amendment to the notification to cover animal feed supplements could be taken only as clarificatory in nature. ..... ''he pleaded not doubt in 1984 by amending notification, a specific exemption is given with respect to animal feed supplement, but this did not mean that such supplements could not be considered as animal feed before this amendment. .....

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court : Chennai

Reported in : 1995(52)ECC53; 2003(162)ELT121(Mad)

..... prejudice to the contention that sub-section (3), or subsection (2) (d) or any other sub-section of section 11b of the centralexcises and salt act, 1944 (hereinafter referred to as the 'act'), asamended by central excises & customs laws (amendment) act, 1991(act 40 of 1991) is not applicable to the present case, since refund hasalready been made pursuant to a writ issued by the delhi high courtunder article 226 of the constitution of india, it is stated that differential duty, in respect of which refund has already been made to ..... :provided that where an application for refund has been made before the commencement of the central excise 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) as substituted by this act:provided further that the limitation of six months shall not apply where any duty has ..... of customs assessed the goods and levied additional or countervailing duty under customs tariff heading 70.21 and under item 23-a(4) of the central excise tariff (for short 'cet'). ..... the becons condition, however, regarding compliance with the procedure set out in chapter x of the central excise rules, 1944 could not be followed by the petitioners, because, they were not the manufacturers of copper ..... an exemption is granted to waste or scrap of copper, zinc, aluminium and lead, if used in the manufacture of chemicals. .....

PNL Depositors' Welfare Association, Registered No. 94/2005, rep. by S ...

Court : Chennai

Reported in : 2005(4)CTC469; [2005]64SCL115(Mad)

..... having heard the learned counsel for the petitioner as well as for the respondents herein, in order to appreciate the submissions made, it would be worthwhile to refer to sections 13(4) and (6) as amended by the enforcement of security interest and recovery of debts laws (amendment) act, 2004, which reads as under:'13(4). ..... vijaya bank, pondicherry, ariyur sarkarai alai thozhilalar nala sangam, pondicherry, bank of baroda, pondicherry and the commissioner of central excise, pondicherry commissionerate respectively stand dismissed as their interests are not germane to the main prayer in the writ petition and inasmuch as the writ petition itself stands disposed of on the terms mentioned above. ..... 1 of 2005) as well as chapter iii-b of the reserve bank of india act, 1934, the writ petitioner as well as the association of depositors and its members have got efficacious alternative remedy for the redressal of their grievances at against the 6th respondent and in the circumstances, exercising jurisdiction under article 226 of the constitution, there is no scope to consider the prayer of the petitioner in this writ petition. ..... any transfer of secured asset after taking possession thereof or take over of management under sub-section (4), by the secured creditor or by the manager on behalf of the secured creditor shall vest in the transferee all rights in, or in relation to, the secured asset transferred as if the transfer had been .....

Terminated Full Time Temporary Lic Employees Welfare Association Vs. S ...

Court : Chennai

Reported in : (1993)ILLJ1030Mad; (1992)IIMLJ573

..... the validity of the amendment act 1981 and the rules framed by the central government pertaining to bonus and dearness allowance for class iii and class iv employees was challenged before the apex court in a. v. ..... (2) thereof, which was introduced by amendment act 17 of 1957 with retrospective effect, relates to the terms and conditions of service of persons who have become employees of the l.i.c. ..... on the following reasoning : 'after detailed arguments in which several judgments have been cited showing that the life insurance corporation act, 1956, is a special enactment and under which special terms and conditions of services are created, an attempt has been made to suggest that the provisions of the industrial disputes act including those as found in chapter v-a in which some of the relevant provisions on which reliance have been placed on behalf of the petitioners occur, are not attracted ..... in the statement of objects and reasons for the amendment act 49 of 1984 it is stated that 'difficulties have arisen in the interpretation of the expression 'retrenchment' and, therefore, it is proposed to exclude from the definition 'termination of service' of a workman as a result of non-renewal of contract of employment on its expiry and termination of contract in accordance with the provisions thereof'. ..... 21, the first premise of the argument that the word 'life' in that article includes livelihood was considered and rejected in sant ram, in re, : [1960]3scr499 : .. .....

Nirma Limited. Vs. Saint GobaIn Glass India Limited and ors.

Court : Chennai

..... sections 9a and 9c of the act, which were introduced by the customs tariff (amendment) act, 1995 enabling the imposition of anti-dumping duty on dumped articles, were inserted by the parliament pursuant to the general agreement on tariffs and trade, 1994, which is based on the wto agreement, india being one of its signatory, as it was observed by the full bench ..... has given sufficient opportunity to all the interested parties and in fact written submissions have been made; that such recommendation has to be considered by the central government and the affected parties can always raise their objections before the government, which alone can impose the duty; and that under section 9c of the act, an appeal lies to the customs, excise and service tax appellate tribunal (cestat) against the final ..... a deeming fiction is made applicable only in cases where the producers are related to the importers or exporters of the alleged dumping article or themselves imported thereof and hence, the term "only" cannot be taken in a restrictive sense, which, according to him, would be against the basic ..... ash is an essential ingredient in the manufacture of detergents, soaps, cleaning compounds, sodium based chemicals, float glass, container and specialty glasses, silicates and other industrial chemicals; and is widely used in textiles, paper, metallurgical industries and desalination plants and the said soda ash is classified under chapter 28 of the act under subheading no.2836.20. ..... haryana, (2004) 8 .....

The Secretary, Kamaraj College Vs. D.S. Arulmani, Reader and Head of D ...

Court : Chennai

Reported in : (2008)2MLJ593

..... central (amendment) act, 104 of 1976 and consequently, void under article 254(1) of the constitution. ..... civil laws (reforms and amendment) act, 1976, was challenged on the ground that it was inconsistent with the c.p.c. ..... the legislative competence of the university grants commission, in the light of the clear dichotomy between the respective fields occupied by entry 66 of list i (union list) and entry 25 of list iii (concurrent list) and the provisions of the tamil nadu private colleges (regulation) act;(b) that the selection and appointment of lecturers and principals in private aided colleges in the state of tamilnadu, has to be made by a committee known as, 'college committee', by virtue of the provisions of section 14(1)(b) of the tamil nadu private ..... regulations have been framed with reference to clauses (fa), (fb) and (fc) (which have been introduced by the amendment act of 1993 w.e.f. ..... other provisions are contained in chapter vi (accounts, audit, inspection and furniture), chapter vii (general provisions regarding appeal and revision), chapter viii (penalties and procedure) and chapter ix (miscellaneous).23. ..... challenging the aforesaid circular issued by the university of madras dated 23.11.2004 and the circular of the manonmaniam sundaranar university dated 03.07.2006 and also challenging paragraph no. ..... the ugc act is enacted under the provisions of entry 66 to carry out the objective thereof. .....

M/s. K.M. Knitwear, Tirupur Vs. Customs and Central Excise Settlement ...

Court : Chennai

..... excise act, it is submitted the duty levied in terms of the first schedule of the central excise tariff act are both duties of excise only and as per the notification no.21 of 2002, the additional duty in case of excise duties of 16% is exempt and under law, there is no provision to demand payment of 8% equal to excise duty leviable under the ade act, since effective rate of additional duty of customs (equal to excise duties leviable) is only 16% and ..... act, 1963, which granted exemption from sales tax of goods specified in third schedule to the said act, the question was whether in respect of the relevant assessment years, the exemption given to cotton fabrics should be restricted to cotton fabrics as defined in the central excise and salt act, 1944, or whether it would also cover goods falling under the said definition after its amendment ..... (prayer: this writ petitions are filed under article 226 of the constitution of india, seeking for a writ of certiorari, to call for the records of the first respondent, culminating in the order no.viii/10/84 to 88, 93 to 95/2003-sc final order no.50/cus/2004, dated 19.11.2004 and quash the same, in so far as it relates to deemed ..... , even before section 15 was brought into force, the central government decided to pass an act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the states in pursuance of the principles of distribution .....