Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxix zinc and articles thereof Sorted by: recent Page 1 of about 2,518 results (0.680 seconds)

Ge Medical Systems X-ray (South Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... cce, meerut , it has been held that approval of classification list supplied by assessee cannot take away conferment of right on central excise officer to initiate a proceeding for recovery of duties not levied or paid or short levied or short paid or erroneously refunded within six months or one year or five years, as the case may be, from the relevant date, after amendment in section 11a of the central excise act, 1944 in 2000. ..... sudarshan, manager (finance) is concerned, he is only an employee of the company and he has not done any act of omission or commission, so as to make him liable for penalty under rule 209a of the central excise rules, 1944. ..... demand-limitation-suppression of facts - approval of classification list - order of assistant collector approving classification list not a mere cursory reasoning but a detailed investigation into facts and conclusion reached on basis of those facts - assistant collector may be wrong in approving classification of product, but it cannot be said that he did not consider relevant material or that there was any suppression of fact - tribunal's opinion on non-applicability of extended period of limitation upheld - section 11a of central excise act, 1944.5. ..... further, as per explanatory notes in hsn for chapter 90.22, it is stated that (f) examination or treatment tables, chairs and the like specialized for x-ray work whether designed to be incorporated in the x-ray apparatus or to form separate articles. ..... hindustan zinc ltd. .....

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : (2004)2GLR1338

..... , imagine that the importer had manufactured the goods in india and determine the amount of excise duty that he would have been called upon to pay in that event; section 3 of the customs tariff act has been enacted to provide for a level playing field to the present or future manufacturers of the like articles in india.this court struck down circular no.38/2000 dated 10.5.2000 whereby the central board of excise and customs had informed the traders that the above exemptions ..... ------------------------------------------------------notification no.48/2001-ce dated 10th october 2001 has thereafter been issued by the central government in exercise of the powers conferred by sub-section (1) of section 5a of the central excise act, 1955 making the following further amendment in the notification no.3/2001-central excise, dated the 1st march, 2001 namely :-in the said notification, in the table, against s.no. ..... the petitioner-unit manufactures regenerated polymers out of scrap or waste of goods falling within various chapters including chapter 39 of the central excise tariff. ..... units in special economic zones/free trade zones have to be treated like goods manufactured for all purposes like the goods manufactured in other parts of india, cannot be accepted.the fiction contained in section 3 of the customs tariff act, 1975 relied upon by the petitioners is for the limited purpose of considering the levy of excise duty and the rates thereof on the goods manufactured in india. .....

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2003)85ITD325(Hyd.)

..... percentage as may be fixed by the board may be allowed to be sold in the domestic tariff area on payment of customs duty on imported inputs and central excise duty on the indigenous inputs and also central excise duty on the rejects for an amount equal to the aggregate of such duties. ..... commerce, new delhi, he pointed out that even the said notification clarified towards end in para 3 that the scheme covered by the said notification was totally different from eou/epz scheme incorporated in chapter ix of the export and import policy (1992-93).it is also mentioned that the reliance placed by the learned counsel for the assessee on the substitution of "board of approval" by "inter-ministerial standing committee" as per clause ..... the assessee that an stp unit being 100 per cent eou is eligible for exemption under section 10b of the act is accepted, the amendment brought about by the finance act, 1993 extending the benefit under section 10a of the act to the stps from 1st april, 1994, becomes redundant or superfluous. ..... (2) this section applies to any industrial undertaking which fulfils all the following conditions, namely : (i) it has begun or begins to manufacture or produce articles or things during the previous year relevant to the assessment year- (a) commencing on or after the 1st day of april, 1981, in any free trade zone; or (b) commencing on or after the 1st day ..... set up by the central government, state government, public or private sector undertaking or any combination thereof. .....

M/S. Mmtc Limited Vs. Commissioner of Customs

Court : Delhi

Reported in : 2001IVAD(Delhi)1103; 92(2001)DLT465; 2002(61)DRJ686; 2001(76)ECC140; 2001(133)ELT310(Del)

..... bank of india for being supplied to the gem and jewellery units in the said zone under the scheme for export of gold/silver and platinum jewellery and articles from export processing zones (epzs) and from export oriented unit (eou) complexes specified in paragraph 88 of the export and import policy, 1st april, 1992-93 march 1977 read with chapter viii of the handbook of procedure volume i, 1st april, 1992 - 31st march, 1997, of the government of india, in the ..... in collector of central excise, bombay-i and another v. m/s. ..... mmtc had also executed bond with nepz customs under the warehousing provisions of the 'customs act, and had undertaken to satisfy the customs authorities that the gold imported by them will be utilized for export as per scheme of export of gold jewellery by units in the epz and they were also under an obligation to pay the customs duty and penalty chargeable on such goods, together with interest', is sustainable when in fact no such warehousing bond was before ..... , cases (supra), it was observed that where exemptions were concerned, the conditions thereof ought to be strictly construed and strict compliance with them exacted before a person could lay claim to the benefit of the exemptions. ..... 177/94 dated 21st october 1994 and subsequent amendment thereto read with notification no. .....

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1999)(112)ELT251Tri(Chennai)

..... 123/81-central excises, dated the 2nd june, 1981 as amended, grants exemption to capital goods, components and raw material when brought to the undertaking in connection with the articles to be manufactured therein, subject to the condition that the articles manufactured are meant for export and samples and only five per cent or such other fixed percentage of rejects are cleared for home consumption. ..... unlike the units in a free trade zone, an undertaking clearing excisable goods for home consumption would be required to take out a central excise licence under chapter viii of the rules. ..... (2) chapter v-a of the central excise rules, 1944, lays down the procedure for removal of excisable goods from a free trade zone for home consumption. ..... 163 (e)/rliu/10(2)76 dated the 3rd march, 1976, from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned act, subject to the following conditions, namely :- (1) the importer has been granted necessary licence for the import of the goods for the said purpose; (2) the importer carries out the manufacturing ..... in this connection he also referred us to the provisions of chapter 5a of central excise rules, 1944 which provide for goods manufactured in the free trade area or from the 100% eou for home consumption and referred us to the rules in this regard i.e. .....

Nova Steels (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC313Tri(Delhi)

..... the notification exempted final products of the description specified in column (3) and falling within chapters 72 or 73 or heading 84.54 of the schedule to the central excise tariff act, 1985 from the whole of the duty of excise leviable thereafter. ..... or cold-formed/cold- angles, shapes and sections finished (excluding bars and rods of iron or non-alloy steel plated or coated with zinc and other (other than slotted angles base metals); angles, shapes and and slotted channels); sections of iron or non-alloy steel goods and materials of (other than slotted angles and slotted chapter 72 or chapter 73 channels); wire of non-alloy steel, obtained by breaking up of stainless steel and other alloy steel ships, boats and other (excluding electric resistance wire floating ..... the department admits that appellants are entitled to exemption for bars and rods by virtue of the amended description of inputs in serial no. (2a). ..... 2a with reference to finished products such as bars and rods, such articles manufactured by members of the association out of "roughly shaped pieces (made out of ingots) do not attract the benefit of exemption under serial no. ..... the logic of the stand of the department could be only that the intermediate product manufactured, namely, roughly shaped pieces (obtained by rolling) and which is used to manufacture bars and rods, falls within the ambit of inputs described in amended serial no. .....

Vijay Prataprai Mehta Vs. Union of India

Court : Mumbai

Reported in : 1992(59)ELT382(Bom)

..... (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts waste and scrap of copper, zinc, aluminium and lead, falling under item numbers 26a, 26b, 27 and 27a, respectively, of the first schedule to the central excises and salt act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon : provided that - (i) it is approved to the satisfaction of an officer not below the rank of an assistant collector of central excise that the said waste or scrap ..... is intended to be used in the manufacture of chemicals, and (ii) in respect of such use elsewhere than in the factory of production of the aforesaid waste or scrap, the procedure set out in chapter x of the central excise ..... further it is also laid down that section 3(1) of the customs tariff act, 1975 provides for a measure to calculate the additional duty, which has to be 'equal to the excise duty' leviable on a like article if produced or manufactured in india and therefore, the duty referred to in section 3(1) of the customs tariff act, 1975 is leviable even if the goods are not capable of being ..... central excises & salt act, 1944 as duly amended by section 48 of the finance act .....

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

..... excise duty on 'waste and scrap' mentioned in clause (1b) of the tariff item 26a of the schedule to the central excises & salt act, 1944 as introduced by clause (v) of the 3rd schedule read with section 48 of the finance act, 1981 as ultra virus of section 3 of the act and/or beyond legislative competence and ..... in that case the validity of the concept of related person introduced by parliament in amended section 4 of the excise act was held to be ultra virus of the legislative competence of parliament under article 246 read with entry 84, broadly on the ground that the duty of excise has to be on manufacture and linked with manufacture and as value for the purpose of excise was calculated not with reference to it but by expanding the meaning parliament has trenched on the state ..... considered as involving the manufacturing process, it is impossible to accept that the present case where brass which comes into existence by making of alloy of two different metals of copper and zinc and brass scrap which only comes into existence when manufacturing some end product of brass will not pass the test of manufacture. ..... the interpretation of first schedule to the import tariff provide by rule 1 that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not ..... duties of excise is the manufacture of goods and the duty is not directly on the goods but on the manufacture thereof'. .....

Chief Commissioner Of Central Goods And Service Tax Vs. M/s Safari Ret ...

Court : Supreme Court of India

..... the case arose from the demand for duty and penalty under the central excise act, 1944 (excise act). ..... supply of services the following shall be treated as supply of services, namely: (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, ..... the statement of objects and reasons of the constitution (122nd amendment) bill, 2014 shows that articles 246a and 279a were introduced to simplify the indirect tax regime to prevent the cascading effect of multiplicity of taxes. ..... for the purposes of this chapter and chapter vi, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. ..... 32 (1971) 2 scc77933 (1990) 1 scc1234 (2004) 10 scc201civil appeal no.2948 of 2023 etc. .....

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

..... , the statement of objects and reasons accompanying the 2019 amendment act which inter-alia amended section 15 of the act to provide for three distinct offences punishable under it, explicitly emphasizes that the said amendments had been introduced in order to implement stringent measures aimed at addressing and deterring the alarming increase ..... in the backdrop of the interpretation of the various relevant provisions of the code under chapter xiv and of the principles of law enunciated by this court in a series of decisions relating to the exercise of the extraordinary power under article 226 or the inherent powers under section 482 of the code which we have extracted and reproduced above, we give the following categories of cases by way of illustration wherein such power could be exercised either to prevent abuse of the ..... shall take all measures to ensure that (a) the provisions of this act are given wide publicity through media including the television, radio and the print media at regular intervals to make the general public, children as well as their parents and guardians aware of the provisions of this act; (b) the officers of the central government and the state governments and other concerned persons (including the police officers) are imparted periodic training on ..... similarly, section 30 thereof permits the special court to presume for any offence under the act which requires a culpable mental state on the part of the accused, the ..... india reported in (2004) 5 scc518 in the .....