Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxix zinc and articles thereof Court: kolkata Page 1 of about 42 results (0.158 seconds)

R.K. Refineries and Metal (P) Ltd. and anr. Vs. General Manager, India ...

Court : Kolkata

Reported in : 2007(4)CHN18

..... for proper adjudication of this case the provisions of sub-heading 7404.00 of chapter 74 of the schedule to the central excise tariff act, 1985 are quoted below:chapter 74copper and articles thereofheading no. ..... proper adjudication of the matter the chapter-note 3 and the provisions of sub-heading 2620.00 of chapter 26 of the schedule to the central excise tariff act are quoted below:chapter 26ores, slag and ash3. ..... note 6(a) of section xv of the central excise tariff act, 1985 the expression 'waste and scrap' have the meaning assigned to them as follows:section xvbase metals and articles of base metal6. ..... the 'copper waste and scrap' is classified under sub-heading 7404.00 of chapter 74 of the schedule to the central excise tariff act, 1985 attracting central excise duty @ 15% ad valorem. ..... regard to the applicability of the provisions of chapter 26 of the schedule to the central excise tariff act, 1985, i find that as per chapter-note 3 of chapter 26 of the schedule to the central excise tariff act, 1985, sub-heading no. ..... reported in : 2004(165)elt386(sc) that zinc dross, flux skimming and zinc scaling were not excisable goods under the provisions of central excise tariff act, 1985. ..... dated march 1, 1988, as amended by notification no. ..... dated 1.3.1988 as amended by notification no. ..... ce dated march 1, 1988 as amended by notification no. ..... dated march 1, 1988 as amended by notification no. ..... dated march 1, 1988 as amended by notification no. ..... dated march 1, 1988 as amended by notification no. .....

Oriental Tiles Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 2007(3)CHN799

..... this appeal is arising out of an order passed by the hon'ble first court dated august 17, 2004 whereby his lordship was pleased to dismiss the writ petition and further held that the writ petitioner is liable to pay additional duty under the central excise tariff act, 1985. ..... in aman marble case the view taken by the learned tribunal that marble slabs fall under entry 25.04 under chapter 25 in the first schedule to the central excise tariff act was overruled by the hon'ble supreme court. ..... - (1) there shall be levied and collected in such manner as may be prescribed,--(a) a duty of excise, to be called the central value added tax (cenvat) on all excisable goods (excluding goods produced or manufactured in special economic zones) 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)....* * * * * * * * * *12. ..... learned counsel appearing on behalf of the union of india drew our attention to chapter 68 of section 13 of the excise tariff of india and contended that the articles mentioned therein includes polished marble slabs in tariff item no. ..... collector of central excise, jaipur reported in : 2003ecr4(sc) sc, the hon'ble supreme court held that cutting of marbles into slabs and polishing thereof do not amount to manufacture of goods. ..... dated march 1,2000 which was subsequently amended from time to time and the latest amendment bearing no. .....

Black Diamond Beverages Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1988(18)ECC16,1988(18)LC556(Calcutta),1988(36)ELT225(Cal)

..... while the benefit of set-off procedure and/or proforma credit scheme as stated hereinbefore, was vogue, the provisions of the said act was amended so as to delete the first schedule thereto with effect from 28.6.1986 by the notification dated 5.12.1986 and to make-all excisable goods subject to duty at the rate set forth in the schedule to the central excise tariff act, 1985 (act no. ..... originally the modvat scheme covered inputs and final products falling under 37 chapters of schedule to central excise tariff act, 1985, vide notification no. ..... under and in terms of central excise tariff act, 1985 the goods produced by the petitioner no. ..... , dated 1.3.1987 to the goods falling in chapters in the first schedule of central excise tariff act including aerated waters produced and manufactured by the petitioner no. ..... in respect of the ground of challenge regarding the validity of the notification on the ground of imposing unreasonable restriction on the petitioners fundamental rights guaranteed under article 19(1)(g) of the constitution of india, it was alleged that the withdrawal of the concession under modvat scheme has imposed an unreasonable restriction on the petitioners' right to carry on trade or business. ..... 22 thereof as 'beverages, vinegars and spirits'.6. ..... there are zinc-oxide, adhesives based on synthetic resin, organic surface-active agents, electric motors and primary batteriesa number of important procedural changes are also being introduced to simplify the operation of modvat. .....

Dolat Electric Corporation and anr. Vs. Commercial Tax Officer and ors ...

Court : Kolkata

Reported in : (2009)25VST352(NULL)

..... in diameter, and this may be taken as indicating roughly the upper limit of dimension for wire.the relevant portion from central excise tariff of india 1991-92 reads as follows:(e) stainless steel:alloy steels containing by weight 1.2 per cent or less of carbon and 10.5 per cent or more of chromium, with or without other elements. ..... collector of central excise : air 1991 sc 1028, the supreme court held that poles supplied to telephone and telegraph departments were pipes and tubes and declared goods under section 14 of the 1956 act rejecting the contention that poles were different commercial commodities. ..... the said goods were assessed by the customs authorities under chapter 72 of the customs tariff act, 1975, dealing with iron and steel goods, heading 72.23 as 'wire of stainless steel'. ..... he also relied upon the case of the sister concern of the present petitioner before the authority and further relied physical and chemical composition and characteristics of the said goods, glossary of terms relating to iron and steel published by the bureau of indian standards and various isi specifications and other literature to show that the said goods were stainless steel wire irrespective of its being used, inter alia, for making resistance articles. ..... the supreme court, while considering section 14(iv) of the central sales tax act, before amendment, dealing with iron and steel, in state of tamil nadu v. ..... 'pipe fittings' do not cease to be pipes and tubes ; they are only a species thereof. .....

Indian Tea Packeting Industries and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Reported in : 1988(18)ECC180

..... or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture; and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account and after the amendment as substituted with effect from 28th february, 1986 ..... also pointed out that clause (2) of item 3 should be construed in the light of section of the said act and that schedule i of the said act is a part of the same and if item 3(2) of the tariff confers powers to levy duty on package tea, then the said clause (2) is liable to be struck down as violative of article 246 of the constitution of india read with the seventh schedule thereof and entry 83 therein ..... an alloy of copper and zinc and is a complete and finished product by ..... was also observed by the supreme court that the brass unquestionably, is most akin to copper and therefore brass scrap has to be classified as 'copper waste and scrap' clause (a) of note 3 to section xv of first schedule (import tariff) provides that an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other zinc in which copper predominates by weight, brass has to be classified as an alloy of .....

West Bengal State Warehousing Corporation Vs. Indrapuri Studio (P) Ltd ...

Court : Kolkata

Reported in : 2006(1)CHN154

..... that notwithstanding anything contained in section 12 --(1) in the case of an entire premises which was constructed after the commencement of the west bengal premises requisition and control (temporary provisions) (second amendment) act, 1963, the amount payable annually shall not exceed 6% per cent of the sum total of the cost of construction of such premises and the market price of the land on the date of commencement of construction, together with one-half of the total amount of municipal rates ..... moreover, in the land acquisition act, a specific chapter is there providing acquisition of land for company and local authority and section 50 sub-section (2) of the land acquisition act recognizes right of such company and local authority to participate in proceedings and give evidence. ..... when the arbitrator has made his award, he shall sign it and shall give notice in writing of the making and signing thereof to the parties to the reference. ..... reported in : 1997(91)elt502(sc) , locus standi of a party to file appeal against the order passed under a statute has to be determined under the provisions of that statute and not on the analogy of the locus standi in public interest litigation under article 32 or 226 of the constitution of india.16. .....

Paschimbanga Bhumijibi Krishak Samiti and ors. Vs. State of West Benga ...

Court : Kolkata

Reported in : (1996)2CALLT183(HC),100CWN900

..... '177. this aspect of the matter has also been considered in jillubhai (supra) wherein the taking over of mines and minerals under the provisions of bombay land revenue code and land tenure abolition laws (gujarat amendment act, 1982) was held to be protected under article 31a and 31c of the constitution of india holding :-' the amendment act received, its protective canopy of ninth schedule in entry 219 thereof through the constitution 66th amendment act, 1990, with effect from ..... be deemed to be lands owned by the author of the trust or endowment and such author shall be deemed to be a raiyat under this act to the extent of his share in the said lands, and the share of such author in the said lands shall be taken into account for calculating the area of lands owned and retainable by such author of the trust or endowment, and for determining his ceiling area for the purpose of this chapter.explanation - the expression 'author of trust or endowment ..... v. union of india reported in : [1964]1scr371 , had applied the doctrine of eminent domain' holding that the central government has the right to acquire the property belonging to the ..... no. 2004/92, f.m.a.t. .....

Akshat Commercial Pvt. Ltd. and anr. Vs. Kalpana Chakraborty and ors.

Court : Kolkata

..... section 7 of the west bengal land reforms act, 1972 (amendment act) stood transferred to and was to be disposed of by the munsif having jurisdiction in relation to the area in which the land is situated and on such transfer every such application is to be dealt with from the stage at which it was so transferred and shall be disposed of in accordance with the ..... the measures referred to in sub-section (4) of section 13 taken by the secured creditor or his authorised officer under this chapter, may make an application along with such fee, as may be prescribed to the debts recovery tribunal having jurisdiction in the ..... of section 17(1) gets support from the intention of the legislature as reflected in the said section itself where in sub-section (5) thereof, a time-limit of 60 days has been given for the disposal of such application and according to sub-section (6), if the application is not disposed of by the tribunal within 4 months, any party to the ..... act approached the supreme court and filed a fresh application under section 5 of the limitation act for condonation of delay in filing the application under section 20 and in such circumstances, the apex court by relying upon the decision of kerala state electricity board (supra), opined that article 137 of the act governed the period of limitation and ..... 2004(4) scc 252 where the question was whether the provision of section 5 of the limitation act applied to a proceeding for preemption under section 8 of the west bengal land reforms act .....

Gms Marine Company Limited Vs. the Owners and Parties Interested in th ...

Court : Kolkata

..... the court relied on the royal nepal airlines corporation judgment of a division bench of this court : air 1966 cal 319 and on article 14 of the constitution of the kingdom of saudi arabia that provided that all the wealth under the ground or on the surface or in the national territorial waters in the land or maritime domain in that country was ..... the foreign state, the division bench agreed with the trial court that section 86 of the code, as it then stood (prior to the 1976 amendment, section 86 covered a ruler of a foreign state and not expressly the foreign state), but found that the suit was barred by the general principles of international law which formed part of indian law. ..... an agreement where a foreign state is a party contains an arbitration clause to which part i of the arbitration and conciliation act, 1996 applies, a petition under any of the provisions of part i of the said act cannot be resisted on the count that prior leave of the central government under section 86 of the code was necessary. ..... be conferred the jurisdiction to undertake the function of adjudication of certain classes of actions as may ordinarily be specified for it by a statute; usually the subject-matter of a forum's authority and the extent thereof (for example, pecuniary and territorial) are also statutorily laid down. ..... have also referred to the united nations convention on jurisdictional immunities of states and their property, 2004 to which india is a signatory but it has not been ratified in this .....

Ms. Dharampal Satyapal Limited Vs. the Assistant Commissioner, Commerc ...

Court : Kolkata Appellate

..... subheading 24039990 of the central excise tariff act, 1985 covering pan masala containing tobacco has not been mentioned in the said clause-(ix) of section 14 of the central sales tax act, 1956. ..... there is no dispute that the central excise act, 1944 (the 1944 act) is enforceable on manufacture of pan masala, chewing tobacco, guthka or other tobacco products as provided in the central excise tariff act (the 1985 act). ..... by the finance act, 2001, note 3 of the chapter 21 was amended and by such amendment, pan masala, not containing tobacco, alone is assessable under tariff item no.2106. ..... at this stage, the following general rules for interpretation given in the first schedule of excise tariff is relevant and the same is quoted below:2(a) - any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. ..... after the coming into operation of the finance act, 2001, pan masala, containing tobacco, was classified in chapter 24 as a tobacco product as stated in note-6 thereof and assessable under tariff heading 2404.49. ..... in the case before us, we are concerned with the assessment for the four quarters ending march 31, 2004 and thus, the amended provision of finance act, 2001 is applicable.7. .....