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Commissioner of Central Exicise Ii Bangalore Vs. Ms Osnar Chemical P.L ...

Court : Supreme Court of India

Reported in : (2012)2SCC282

..... is classifiable under chapter sub heading 271320.00 and `polymers' are classifiable under chapter sub heading 390190.00 of the central excise tariff act, 1985 (hereinafter referred to as the tariff act). ..... that since the period involved in these appeals is post substitution of clause (f) in section 2 of the act by act 5 of 1986, which gives an extended meaning to the expression manufacture by including in terms of sub-clause (ii) to clause (f), any process which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, the said provision would be applicable. ..... where there is no essential difference in identity between the original commodity and the processed article it is not possible to say that one commodity has been consumed in the manufacture ..... learned counsel, since the addition of polymer or additives to the bitumen has not been specified in the section or chapter notes of the tariff schedule as amounting to manufacture, the amended definition is of no avail to the revenue. ..... show cause notice was issued to them by the commissioner of central excise, bangalore (hereinafter referred to as the commissioner), demanding duty in respect of pmb falling under sub-heading 271500.90 of the tariff act, for the period from 18th august 2004 to 19th september 2006. ..... .13 and hindustan zinc ltd ..... the proposition, reliance was placed on the decisions of this court in hindustan zinc ltd. .....

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. .....

T. Ramakrishna Rao Vs. Chairman, Hyderabad Urban Development Authority ...

Court : Andhra Pradesh

Reported in : 2002(2)ALT193

..... therefore, it is the duty of the state to preserve and protect the environment of durgam cheruvu lake from the ecological imbalance and degradation of environment as per the judgments of the supreme court reported in 1996(3) supreme page 741 and also to protect the rights of citizens under article 21 and article 51-a(g) of the constitution of india and the environmental protection act, 1986. ..... the constitution (forty-second amendment) act, 1976 undertook that task and put such direct provision, first in the part iv dealing with the directive principles for state policy; and, second, in the part iv-a dealing with the fundamental duties of the citizens ..... pollution control board, hyderabad, the 4th respondent herein, is directed not to allow the following 20 highly polluting industries which have been notified by the central government as falling within the purview of industrial licensing, to come up within the vicinity or catchment area of durgam cheruvu lake, viz. ..... the long-term perspective, which is the heading given to chapter 2 of the plan states :'it is an obligation of each generation to maintain the productive capacity of land, air, water and wild life in a manner which leaves its successors some choice in the creation of a healthy ..... classes of chemical pollutants are - heavy metals, aromatic hydrocarbons, organic solvents, organo-halogen compounds, dioxin, arsenic, which is a by-product of zinc, copper, and lead smelters, fluorosis, sulphites and other wastes, asbestos. .....

Medley Pharmaceuticals Ltd. Vs. the Commissioner of Central Excise and ...

Court : Supreme Court of India

..... our attention is invited to note 5 of chapter 30 of central excise tariff act, 1985, wherein it is provided that packing and labeling would amount to manufacture. ..... delhi cloth & general mills, air 1963 sc 791, this court considered the meaning of the expression "goods" for the purposes of the central excises and salt act, 1944 and observed that "to become `goods' an article must be something which can ordinarily come to the market to be brought and sold", a definition which was reiterated by this court in south bihar sugar mills ltd. v. ..... by the impugned order, the tribunal dismissed the appellant's appeal and upheld the order passed by the commissioner of central excise (appeals) dated 24th november, 2004 holding that for the purpose of payment of excise duty, physician samples have to be valued for the period post 1st july, 2000 upto december, 2001 on pro-rata basis on the value of trade packs under rule 4 read with rule 11 of the central excise valuation (determination of price of excisable goods) rules 2000. ..... the law also is that goods which are in the crude or unstable form and which require a further processing before they can be marketed, cannot be considered to be marketable goods merely because they fall within the schedule to the excise act".19) in hindustan zinc ltd. v. .....

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

..... also been placed on chapters in the customs tariff act as well as central excise tariff act in which a distinction has been drawn between minerals per se and articles manufactured out of minerals. ..... the customs tariff act and the central excise tariff act both draw a distinction between minerals and processed minerals ..... where an assessee, being an indian company or a person (other than a company) resident in india, is engaged in the business of export out of india of any goods or merchandise to which the section applies, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of the profits derived by the assessee from the export of such goods or merchandise.xxx xxxx xxxx2(a) this section applies to ..... the primary question therefore is whether this 1991 amendment was merely clarificatory of the law as it always stood or whether it introduced a benefit in respect of cut and polished granite for the first time in ..... extracted from the earth, granite included must, therefore, be held to be covered by the provisions of sub-section (2)(b) of section 80-hhc, and the exporter thereof, is therefore, disentitled to the benefit of that section'.12. ..... 7574 & 7573 of 2004 (arising out of ..... 319 of 2004, these appeals ..... 319 of 2004 - gem ..... 8332/2004) has impugned the decision of the full bench of the karnataka high court which has taken the same view as the madras high court but with a reasoned ..... & 8382 of 2004 22. .....

Tika Ram and ors. Etc. Etc. Vs. State of U.P. and ors. Etc. Etc.

Court : Supreme Court of India

Reported in : JT2009(12)SC1; 2009(12)SCALE349; (2009)10SCC689:2009AIRSCW6465

..... collector of central excise reported in : 2004 (3) scc 48 (cited supra), our attention was invited by shri trivedi to paragraphs 44 to 46 of this decision which dealt with the question of validity of validating act and reference is ..... of the amending act and also the provisions of land acquisition act like section 17(4) are invalid on the test of article 14 of the ..... also referred to the provisions of article 254(2) and (3) and approved of the whole amending act as such. ..... it was then argued that section 17(4) of the act as amended by the amending act is ultra vires of the articles 245 and 246 of the constitution as it nearly overrules the ..... that the proviso was not happily worded but a reading of it would clearly give us an indication that the proviso to sub-section (4) introduced by section 2 of the amendment act 5 of 1991 would deal with both the situations, namely, the notifications published on or after september 24, 1984 but before january 11, 1989 but also the declaration to be simultaneously ..... `a declaration' in proviso to section 17(4) as inserted by the validating act would mean published or a notified declaration under section 6(2) of the act when it is read in the light of section 3 which refers to and validates not merely 'a declaration', but the publication thereof in official gazette. ..... court in exercise of power under article 226 of the constitution of india cannot open a chapter which had been closed by hon'ble supreme court by upholding the vires of the validating act. .....

Mohd. Akbar Etc. Etc. Vs. State of Chhattisgarh and anr.

Court : Chhattisgarh

Reported in : AIR2007Chh39; 2007(2)MPHT1

..... -section (7-aa), in respect of the committees between the period commencing on the 7th may, 1988 (hereinafter referred to as the said date) and ending on the date of publication of the chhattisgarh co-operative societies (amendment) act, 2004 in the gazette the period in respect of such committees shall be deemed to have been extended for a period of six months with effect ..... (supra) has held as below:while, in view of this distinction between legislative and judicial functions, the legislature cannot by a bare declaration, without more, directly overrule, reverse or override a judicial decision, it may, at any time in exercise of the plenary powers conferred on it by articles 245 and 246 of the constitution render a judicial decision ineffective by enacting a valid law on ..... and the procedure for elections of societies from apex society to district level societies or the primary level societies were so complex, inter-dependant and complicated that it became difficult to initiate and complete the election process within the statutory period and therefore, the impugned amending provisions have been brought to facilitate the completion of election of all the societies whether primary, central ..... chapter ii right to membership has been conferred by section 19 envisaging in subsection (1) thereof that no person shall be admitted as a member of a society except the enumerated categories, namely: (a) an individual; (b) any other society; (c) to (e) are omitted as being not relevant here and .....

Citizens Forum for Mangalore Development, Represented by its Joint Co- ...

Court : Karnataka

..... declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; section 321-a of the karnataka municipal corporation act, 1976 and section 187-a of the karnataka municipalities act, 1964, as unconstitutional, illegal and ultravires articles 14 and 21 of the constitution ..... or of proposed inner ring road, national high ways, bypass road, outer ring road or mass rapid transit system (rail) projects; (ii) on the land belonging to the state government or the central government or appurtenant to any building belonging to the state government or the central government; (iii) on the land belonging to an other person over which the former has no title; (iv) on the land belonging to any board or corporation owned or controlled by the ..... /deviation of the sanctioned plan, the commissioner may, if he considers that the violations/deviations are within 5% of (1) the setback to be provided around the building, (2) plot coverage, (3) floor area ratio, and (4) height of the building and that the demolition under chapter xv of the act is not feasible without affecting structural stability, be may regularize such violations/deviations after recording detailed reasons for the same. .....

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

..... the first schedule to the central excise tariff act, 1985;(ii) components, spares and accessories of the goods specified at (i) above;(iii) moulds and dies;(iv) refractories and refractory materials;(v) tubes and pipes and fittings thereof, used in the factory; and(vi) pollution control equipment,used in ..... to thecentral excise tariff act, central excise tariff central excise tariff 1985 (5 of 1986), other act, 1985 (5 of 1986), act, 1985 (5 of 1986), than the following, other than the following, other than the following,namely:- namely:- namely:-(i) goods classifiable (i) goods classifiable (i) goods classifiable underunder any heading of under any heading of any heading of chapter 24chapter 24 of the chapter 24 of the of the schedule to the saidschedule to the said act; schedule to the said act; act;(ii) goods classifiable ..... excise (textiles and textile articles) act, 1978 (40 of 1978);(ii) the additional duty of excise under section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957); and(iii) the additional duty under section 3 of the customs tariff act, 1975, equivalent to the duty of excise specified under clauses (i) and (ii) aboveshall be utilized only towards payment of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or under the said additional duties of excise (goods of special importance) act ..... dated 27.2.2004, the assessees filed appeals before the customs, excise & service .....

Commissioner of Central Excise Vs. Indian Aluminium Co. Ltd.

Court : Supreme Court of India

..... section xv of the central excise tariff deals with base metals and articles of base metal. ..... chapter 26 of central excise tariff deals with ores, slag and ash. ..... it may be true that the old tariff did not contain a specific entry as regards 'dross' when the decision of this court was rendered but the question which arises for consideration is whether only because there now exists a specific entry in the central excise tariff by way of 'ash and residue', would the same by itself make 'dross' subject to payment of excise duty although no manufacturing process is involved. ..... (supra) do not lay down a good law having regard to the fact that the classification of 'dross' under the central excise tariff act, has been changed. ..... chapter 76 deals with aluminium and articles thereof. ..... if one looks at the definition of excisable goods, it is clear that aluminium dross and skimmings were not in the first schedule to the central excises and salt act, 1944 at the relevant time and are not excisable goods, finished or otherwise. ..... whether zinc dross and flux skimming are excisable articles is the question involved in this appeal, which arises out of a judgment and order dated 25.06.2004 passed by the customs, excise & service tax appellate tribunal, new delhi, allowing the appeal filed by respondent herein.2. .....