Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxviii lead and articles thereof Court: delhi Page 1 of about 283 results (0.178 seconds)

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. .....

Gujarat State Fertilizers Pvt. Ltd. Vs. Union of India (Uoi)

Court : Delhi

Reported in : 2009(168)LC109(Delhi); 2009(241)ELT190(Del)

..... to the central excises and salt act, 1944 (1 to 1944) intended for use in the manufacture of fertilizers, from the whole of the duty of excise leviable thereon; provided that: (i) the assistant collector of central excise is satisfied that the said sulphuric acid, has been so used; and(ii) respect of such use is elsewhere than in the factory of production of sulphuric acid, the procedure set out in chapter x of ..... they would attract duty under tariff item 24 but if they are not so known by those dealing with the articles in question they would fall outside the broad spectrum of the expression 'silver' in tariff item 24 and would then perhaps fall within the residuary clause unless attracted by any other specific tariff item.the gujarat state fertilizers decision had explained and reiterated the true principle to ..... that though ti 14g talks about nitric, hydrochloric and sulphuric acids (including fuming acids and anhydrides thereof) of all sorts, significantly the exemption notification restricts ..... was clearing oleum manufactured by it and used a catalyst in the caprolactum complex and thereafter as a part of the continuous reaction as ammonia to form ammonia sulphate without payment of duty in terms of the notification issued on 30.04.1966 as amended later by the notification dated 22.03.1975 ..... that oleum is classifiable under ti 14 g; the petitioner's use of that product leading to manufacture of ammonium sulphate entitles it to the benefit of the two exemption notifications ..... 2004 .....

Bilcare Limited Vs. Amartara Private Limited

Court : Delhi

Reported in : LC2007(2)42

..... a book on 'central excise tariff on india 1988-89' mentions plates, sheets, film, foil and strip of ..... counsel referred to the provisions of section 2(j) of the patent's act, 1970 (hereinafter referred to as the patent act) wherein 'invention' has been defined as:(j) 'invention' means any new and useful- (i) art, process, method or manner of manufacture; (ii) machine, apparatus or other article; (iii) substance produced by manufacture and includes any new and useful improvement of any of them, and an alleged invention.41 ..... that the application originally filed by the plaintiff for the us patent was initially in the same terms as filed in india but had to be amended to make a layer 1-250 microns and thus only a multi layered film was envisaged and not two-layered film ..... how any co-relation between the trademark patina, as used before june 2004, and the invention that is the subject matter of the present suit ..... substantially equivalent indices of refraction to minimise diffusion of light at the interface thereof to maintain substantial clarity and transparency of the said film laminate ..... on pharmaceutical packaging technology, placed on record by the defendant, in the chapter on films, foils and lamination shows that it has been specifically noted that pvc is used in thermoforming for all types of blister and bubble packs ..... end users and leading retailers are accepting the use of pvc in packaging.uses of moralized pvc are centered on decorative applications, thermoformed food packaging, and .....

Commissioner of Service Tax Vs. Ernst and Young Pvt Ltd

Court : Delhi

..... assessment is made on or after the 28th day of february, 1986, or c) whether any goods are excisable goods or whether the rate of duty of excise on any goods is nil; or d) whether any goods fall under a particular heading or sub-heading of the schedule to the central excise tariff act, 1985, or the additional duties of excise (goods of special importance) act, 1957 or the additional duties of excise (textiles and textile articles) act, 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 the value of any goods ..... as noticed was inserted by customs and central excise laws (amendment) act, 1988, but was never enforced ..... central excise, new delhi 2004( ..... the powers and functions of appellate tribunal may be exercised and discharged by benches constituted by the president from amongst the members thereof. ..... act states that words and expressions used but not defined in chapter ..... by the revenue is to be accepted, it will lead to anomaly and substantial confusion. .....

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

..... 'excisable goods' under section 2(d) of the ce act was defined as those goods specified in the first and second schedule to the central excise tariff act, 1985 ( cet act ). ..... these are three petitions filed under article 226 of the constitution of india challenging the constitutional validity of section 66b of the finance act, 1994 ( fa 1994 ) read with 65b(40) and section 66d of the fa 1994as amended by clause (f) of section 107 and clause (2) of section 109 of finance act, 2015 ( fa 2015 ) respectively, along with notification no. ..... for the purposes of this chapter, - (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons. ..... 5713 of 2015 is by the confederation of indian alcohol beverages companies ( ciabc ), an apex body of thebranded segment of the leading indian made foreign liquor manufactures and marketers which has been formed with the object of promoting and protecting the interests of the members in the business of alcoholic beverages. ..... union of india (2004) 5 scc 632. .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... of goods and service tax ( gst ), from 2012 onwards the government of india has allowedunrestricted cenvat credit of service tax paid on input services and credit of duty paid on inputs (goods other than those falling under the central excise tariff chapter 22) ..... the petitioners in short is that after constitution (forty-sixth amendment) act, 1982 which inserted clause 29a (f) in article 366 defining tax on sale or purchase of goods to include 'a tax on the supply,by way of or as part of any service, of food or any drink for cash, deferred payment or other valuable consideration', all aspects of the transaction of sale of food and beverages by the members of petitioner no.1 to their customers ..... a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for ..... act 2004 defines 'sale' thus: "(zc) sale with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment made by one government agency or department, whether of the central government or of any state government, to another) and .....

Jesus and Mary College Vs. University of Delhi and anr.

Court : Delhi

Reported in : 137(2007)DLT138

..... affiliated before the commencement of the gujarat university (amendment) act, 1972 (hereinafter in this section referred to as 'such commencement')-(b) that for recruitment of the principal and members of the teaching staff of a college there is a selection committee of the college which shall include-(1) in the case of recruitment of the principal, a representative of the university nominated by the vice-chancellor, and(2) in the case of recruitment of a member ..... seven-judge bench of the hon'ble supreme court examined, in a reference under article 143(1) of the constitution, the constitutional validity of some of the clauses of ..... to receive grants-in-aid, and that, thereforee the state was justified in imposing conditions for the grant of aid, the court observed (air, p.983):the conditions imposed by the said bill on aided institutions established and administered by minority communities, like the christians, including the anglo-indian community, will lead to the closing down of ..... bodies, conditions of affiliation including recognition/withdrawal thereof, and appointment of staff, employees, teachers and principals including their service conditions and regulation of fees, etc. ..... a selection committee for filling up the post of lecturer in different subjects, in accordance with the amended clause 7(4a) of chapter xviii of the delhi university ordinance.background facts3. ..... : (2004)6scc224 , the mere fact that the institution received aid from the state would make no difference and that .....

Alcove Industries Ltd. Vs. Oriental Structural Engineers Ltd.

Court : Delhi

Reported in : 2008(1)ARBLR393(Delhi)

..... of sections 11, 12, 13, 14 and 15 contained in chapter iii of the act and section 16 contained in chapter iv of the act impels me to hold that section 13 of the act visualises a 'challenge procedure' where the mandate of the arbitrator is challenged by one of the parties to the arbitration whereas section 14 of the act deals with the failure or impossibility of the arbitrator to act on account of other circumstances such ..... chief justice of india could be challenged before a single judge of the high court invoking article 226 of the constitution or before an arbitral tribunal, consisting not necessarily of legally trained persons and their coming to a conclusion that their constitution by the chief justice was not warranted in ..... and in para 8 observed:in the light of the decided cases, it is abundantly clear that in considering the question as to whether a judge or an arbitrator, is liable to be disqualified in the facts of a given case on the ground of bias the test to be applied is whether the circumstances are such as would lead a fair minded and ..... amend ..... and permitting a challenge to the independence or impartiality of an arbitrator, recognized neutrality and fairness to be the hallmark of an arbitral tribunal absence whereof, would vitiate the proceedings striking at the validity, authenticity and the bona fide ..... 2004 (3) raj 32 has observed that 'only a well founded and justifiable doubt about the arbitrator covered by section 12 of the act ..... central warehousing corporation and .....

Union of India (Uoi) and anr. Vs. Shanker Raju

Court : Delhi

Reported in : 150(2008)DLT545; 2008(100)DRJ742

..... chapter relating to tribunals is dealt with in part xiv-a of the act, which contains two provision, namely, article 323a and ..... the respondent on the other hand, contends that as per rule 12 of the central administrative tribunal (salaries and allowances and conditions of service of chairman, vice-chairman and members) rules, 1985 which are framed under article 309 of the constitution of india and, thereforee, are having statutory flavour, a member of the tribunal is entitled to the use of an official residence of the type admissible to an officer of the rank of secretary to the ..... administrative tribunal (amendment) act, 2006 promulgated on 29.12.2006 in proviso to section 10 envisages that in case of a serving government servant appointed as a member, he shall be deemed to have retired from service but a subsequent service as member on his option has to be treated as a post-retirement re-employment counting for pension and other retirement benefits ..... the court took into consideration company law board (qualification, experience and other conditions of service of members) rules, 1993, it was found that as per rule 4 thereof, the selection of member was to be made in consultation ..... the petitioner is that the waiting list is prepared on the basis of office memorandum dated 24.7.2004 which restricts allotment of type c-i accommodations to those officials who are drawing the fixed emoluments of ..... all this discussion would lead to the inescapable conclusion that the members of the cat are not .....

Delhi Press Patra Prakashan Ltd. Vs. the Regional Provident Fund Commi ...

Court : Delhi

Reported in : 163(2009)DLT148

..... difficulty arises in giving effect to the provisions of the act, and in particular, if any doubt arises as to certain matters including 'whether the total quantum of benefits to which an employee is entitled has been reduced by the employer', the central government may by order, make such provision or give such direction, not inconsistent with the provisions of the act, as appears to it to be necessary or expedient for the removal of the doubt or difficulty, and the order of the central government in such cases shall be final.23. ..... parliament amended the act by act 16 of 1971, and it was re-entitled as the 'employees' provident funds and miscellaneous provisions act, 1952'. ..... article 41 provides that 'the state shall, within the limits of its economic capacity and development, make effective provision for securing the right to work, to education and to public assistance in cases of unemployment, old age, sickness and disablement, and in other cases of undeserved want'. ..... before stating the contentions raised by learned counsel for the petitioners, we think it convenient to set out the scheme of the act and the relevant provisions thereof having a bearing on the question to be determined. ..... chapter 5 of the employees. ..... 1881/1982 decided on 20/4/2004 (delhi high court - justice madan b. ..... 3850/1992 is taken as the lead case.2. .....