Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxix zinc and articles thereof Page 2 of about 2,893 results (0.643 seconds)

Crane Betel Nut Powder Works Vs. Commissioner of Customs and Central E ...

Court : Andhra Pradesh

Reported in : 2006(2)ALT523

..... contend that since the dispute in the present case is whether the goods of the appellant fall under sub-heading 0801.00 in chapter-8 or sub-heading 2107.00 in chapter-21 of the central excise tariff act, it is a dispute relating to the determination of a question having relation to the rate of duty and as such an appeal lies only to the supreme court under section 35-l of the central excise act and not to the high court under section 35g. ..... appeal, the commissioner of customs and central excise, guntur, by order dated 6-5-2004, held that the process of cutting betel nut into small pieces and adding of essential oils, spices, menthol, and other ingredients did not result in a new and distinct product having a different character and use and there was no 'manufacture' involved, even according to note-7 of chapter-21 of the tariff act. ..... proceedings under article 226 of the constitution of india, whereunder the power of judicial review is not circumscribed and is wide in its amplitude, are far wider in scope than proceedings under section 35g of the central excise act, whereunder the scope is extremely limited and the jurisdiction of the high court can be invoked only in the limited category of cases which satisfy the conditions ..... to decide which is the more appropriate classification it is also necessary to refer to rules of interpretation prescribed under the new tariff act.rules 1, 2, 3 and 4 thereof read as follows:1. ..... a question of fact (hindustan zinc ltd. v. ..... hindustan zinc ltd .....

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. .....

Commissioner of Central Excise, Mumbai Vs. Ms. Fiat India (P) Ltd. and ...

Court : Supreme Court of India

..... 8703.90 of the central excise tariff act, 1985. ..... ; that they are not getting any additional consideration over and above the assessable value declared by them; that there is no flow back of money from the buyers and dealings between the assessees and their buyers are at arms length and since the price declared by them is proper as per section 4(1) (a) of the act, the question of determining the assessable value as per section 4(1)(b) read with central excise (valuation) rules, 1975 (hereinafter referred to as the 1975 valuation rules ..... fixed under any such law, then, notwithstanding anything contained in clause (iii) of this proviso the price or the maximum price, as the case may be, so fixed,+ shall, in relation to the goods so sold, be deemed to be the normal price thereof;(iii) where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or ..... he would further submit by relying on the bombay tyres case (supra) that even old section 4 (b) (prior to the 1973 amendment) suggests that in case wholesale price for the valuation is not ascertainable under old section 4(a), then, the value of nearest equivalent article of like kind and quality, which is sold or capable of being sold at the time and place of removal, is considered for the purpose of valuation. ..... the said goods are excisable under chapter sub-heading no. .....

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. .....

Bidhannagar (Salt Lake) Welfare Association Vs. Central Valuation Boar ...

Court : Supreme Court of India

Reported in : AIR2007SC2276; (SCSuppl)2007(3)CHN95; 2007(7)SCALE546; (2007)6SCC668; 2007AIRSCW3962

..... validity or otherwise of certain provisions of the west bengal central valuation board (amendment) act, 1994 (for short 'the amendment act') is in question in these appeals which arise out of a judgment and order dated 24.12.2003 passed by a division bench of the high court of calcutta dismissing the writ petition filed by the appellant herein and, thus, upholding the impugned provisions thereof.2. ..... that the division bench of the high court committed a serious error in construing the provisions of the impugned amending act insofar as it failed to take into consideration the following:(i) the valuation list prepared by the board and produced in course of the hearing before the learned single judge clearly showed that no reason had been assigned in support thereof, and in any event, the same did not bear any real nexus with the factors to be taken into ..... moreover, if such a requirement were not read into the provisions of the said chapter, they would be seriously open to challenge on the ground of violations of the provisions of article 14 on the ground of non-compliance with principles of natural justice. ..... 1489 of 2004, decided on 25th january, 2006, prithipal singh v. .....

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

..... the vessels imported by the appellants are classifiable under chapter 89.08.00 of the schedule to the central excise tariff act, 1985 which reads as follows :'descriptionrate of dutyvessels and other floating structures for breaking up.rs. ..... , proceeded to say :'it was to cure this mischief of multiple taxation and to preserve the free flow of inter-state trade or commerce in the union of india regarded as one economic unit without any provincial barrier that the constitution-makers adopted article 286 in the constitution'.the rule was again applied by the supreme court in similar context while construing the changes brought about by the constitution 46th amendment act ingoodyear india ltd. v. ..... . the delhi high court, not agreeing with the above contention, dismissed the writ petition and accepted the contention of the department that extracting or removing the asbestos fibre from the rock amounted to manufacturing process being undertaken and, therefore, excise duty was leviable and, as a result thereof, additional duty under section 3(1) of the tariff act could be imposed on the import of the asbestos fibre into india ..... . since the concession under rule 192 turns only on the nature and use to which the goods are put by the user or purchaser thereof and on whether he has gone through the procedure out-lined in chapter x, it would not be correct to deny it to a supplier of such goods on the ground that he is an importer and not a manufacturer .....

Designated Authority Anti-dumping Directorate Ministry of Commerce Vs. ...

Court : Supreme Court of India

Reported in : AIR2000SC2556; 2000(70)ECC657; 2000(120)ELT11(SC); JT2000(8)SC120; 2000(5)SCALE239; (2000)6SCC626

..... the said decision as well as the notification issued by the government of india, the respondent preferred a statutory appeal before the customs, excise and gold (control) appellate tribunal (for short 'the tribunal') under section 9c of the tariff act urging the following contentions:(i) the investigation by the authority was barred by time; (ii) the authority erred in fixing the normal value of ..... provide necessary information within a reasonable period, or significantly impedes the investigation, the designated authority may record its findings on the basis of the facts available to it and make such recommendations to the central government as it deems fit under such circumstances.rule 8: except in cases referred to in sub-rule (8) of rule 6, the designated authority shall during the course ..... tariff (amendment) act; 1995 (for short 'the tariff act ..... , such sales do not permit a proper comparison, the normal value shall be either- (a) comparable representative price of the like article when exported from the exporting country or territory or an appropriate third country as determined in accordance with the rules made under sub-section (6); or (b) the cost of production of ..... was cleared under chapter 98 of the act at 'nil' rate of customs duty and if imported for any other purpose, the same was cleared under chapter 38 at the ..... , zinc oxide de sulpherisation catalyst (zods) and low temperature shift catalyst (lts) had been exported below the normal value, and the other four catalysts .....

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

..... (2) any alteration becomes necessary becauseof- (a) the assessee commencing production, manufacture or warehousing of goods not mentioned in that list, or (b) the assessee intending to remove from his factory any non-excisable goods not mentioned in that list, or (c) a change in the rate or rates of duty in respect of the goods mentioned in that list or, by reason of any amendment to the schedule to the central excise tariff act, 1385 (5 of 1906) change in the chapter, heading no. ..... goods which are chargeable with duty at a rate dependent on the value of the goods, shall file with the proper officer a price-list, in such form and at such franker and in such intervals as the collector may require, showing the price, of each of such goods and the trade discount, if any, allowed in respect thereof to the buyers along with such other particulars as the central board of excise and customs or the collector may specify. ..... it was argued that in any event having regard to the fact that heading 7303 covers other articles of iron and steel covering articles of steel in individual pieces like bottom steel, nails, rivets, ranges etc, it cannot be equated with the ..... mehta would urge that section 11a, as it now stands, provides for reopening of approved classification lists and by reason of a show cause notice issued in terms thereof, the correctness of approval itself can be questioned and in that view of the matter the ratio of the judgment as laid down in paragraph 13 of the cotspun ( .....

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty of excise specified under clauses (i) and (ii) above, shall be utilised only towards payment of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or the national calamity contingent duty leviable under section 136 of the finance act, 2001 as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional ..... 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.finding:9. ..... 2) act, 2004 (23 of 2004);(vii) the additional duty leviable under section 3 of the customs tariff act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) and (vi);(viii) the additional duty of excise leviable under section 157 of the finance act, 2003 (32 of 2003);(ix) the service tax leviable under section 66 of the finance act; and(x) the education cess on taxable services leviable under section 91 read with section 95 of the finance (no. .....