Skip to content


Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxxiii miscellaneous articles of base metal Page 1 of about 260 results (0.114 seconds)

Nov 27 2012 (SC)

Commissioner of Central Excise, New Delhi. Vs. Connaught Plaza Restaur ...

Court : Supreme Court of India

..... during period 1-3-1997 to 28-2-2001whereas the central government is satisfied that a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the central excise act, 1944 (1 of 1944) (hereinafter referred to as the said act), on softy ice cream and non-alcoholic beverages dispensed through vending machines, falling under chapters 20, 21 or 22 of the first schedule to the central excise tariff act, 1985 (5 of 1986), and that ..... scc 284], this court observed the following:"this court has consistently taken the view that, in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well-settled is that those words and expressions should be construed in the sense in which they are understood in the trade ..... these alleged that the 'soft serve' ice-cream was classifiable under chapter 21, relating to "miscellaneous edible preparations" of the tariff act, attracting 16% duty under heading 21.05, sub-heading 2105.00 -"ice-cream ..... its meaning in the legal setting to discover the object which the act seeks to serve and the purpose of the amendment brought about.the task of interpretation of the statute is not a ..... strict in their classification of products as "ice cream" and base it on milk fat content, others are more liberal and ..... disposed of by the tribunal vide order dated 3rd august, 2004, following its earlier decision in order dated 29th january, 2003 .....

Tag this Judgment!

Jan 15 2004 (SC)

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... act has undergonea substantial amendment by reason of amending act 24 of 1986, the statementof objects and reasons whereof reads thus :"amending act 24 of 1986: under section 25 of the tea act, 1953 (29 of1953), the central government is empowered to levy and collect as a cess, aduty of ..... to make any law with respect to any matter not enumerated in theconcurrent list or the state list.article 253 of the constitution of india reads thus :- "legislation for giving effect to international agreements notwithstanding anything in the foregoing provisions of this chapter, parliament has power to make any law for the whole or any part of the territory ..... under:"2(3) 'building' means a house, outhouse, stable, latrine, urinal, shed,hut, wall (other than a boundary wall) or any other structure, whether ofmasonry, bricks, wood, mud, metal or other material but does not includeany portable shelter;""land" has been defined in section 2(24) as follows:"2(24) 'land' includes benefits to arise out of land, things attached tothe earth ..... tea, it is also not concerned with the productivequalities of the land and(c) the levy is not based on the land as a unit.it must be noticed that the definition of coal bearing land or the teaestate and/or tea is the same in both the state acts and the central acts.the impugned levy is entirely dependent upon the production of mineralextracted or production of tea leaves which ..... chapter deals with ..... which has repercussion on tariffs, licensing, ..... 2004 .....

Tag this Judgment!

Jan 06 2010 (HC)

R.V. BhasIn Vs. State of Maharashtra and Marine Drive Police Station

Court : Mumbai

Reported in : 2010(112)BomLR154

..... people to unite to safeguard themselves from muslim invasion who are waiting only to convert india from darul-herb to darul-islam and now openly say and believe in ham panch, hamare pacchis.d) chapter xxiv - indian muslims call for mughalstan from out of india.e) it is in the annals of history that the muslims infact considered even conspiring against the soil of india.f) the muslims ..... to the subject, the government has taken serious note of this derogatory, tasteless and malicious writings;and whereas in column of hindi evening newspaper 'dopahar ka saamana', dated 20th january 2007 an article is published captioned as 'dharmki aadme apna hee jugad' has referred the translated book, and an offence has been registered against the editor, executive editor, printer and writer of the said ..... the state government passed an order under section 2 of the criminal law amendment act, 1961 in respect of the said book and two other books stating that the books question the territorial integrity and frontiers of india in a manner which is likely to be prejudicial to the ..... )n) if the allegations made in the offending article is based on folklore, tradition or history something in extenuation ..... that it is not possible to excise certain portions and permit circulation of ..... court, on 20/3/3009, we allowed the intervention applications with a view to getting suitable assistance in finding the true meaning and content of the relevant ayats upon which the central theme of the book is based. mr. ..... 2004 ..... 2004 .....

Tag this Judgment!

Oct 26 2005 (SC)

State of Gujarat Vs. Mirzapur Moti Kureshi Kassab Jamat and ors.

Court : Supreme Court of India

Reported in : AIR2006SC212; (2006)1GLR294; [2006(2)JCR272(SC)]; JT2005(12)SC580; RLW2006(1)SC705; 2005(8)SCALE661; (2005)8SCC534; 2006(1)LC240(SC)

..... the natural environment including forests, lakes, rivers and wild life, and to have compassion for living creatures;' articles 48-a and 51-a have been introduced into the body of the constitution by the constitution (forty-second amendment) act, 1976 with effect from 3.1.1977. ..... whose slaughter has been prohibited, would die a natural death even otherwise and in that case their hides, skins and other parts of body would be available for trade and industrial activity based thereon.we hold that though it is permissible to place a total ban amounting to prohibition on any profession, occupation, trade or business subject to satisfying the test of being reasonable in ..... the commission has recommended 23 steps to be taken by the state government and the central government for development and conservation of food and fodder (see paras 37-41 of the report at pages 130-135).so far as the state of gujarat ..... conflict with the fundamental right, and secondly, that it has been enacted within the legislative competence of the enacting legislature under part xi chapter i of the constitution.in municipal corporation of the city of ahmedabad and ors. v. ..... the neolithic aryans not having been acquainted with metals, there were no coins in current use in the earlier stages of their civilization, but as they were eminently a pastoral people almost every ..... a copy of the letter dated 8.3.2004 indicting sufficient fodder for the year 2004, addressed to deputy commissioner, animal husbandry government .....

Tag this Judgment!

Apr 18 2003 (HC)

Rci Power Limited Vs. Union of India (Uoi) and ors.

Court : Andhra Pradesh

Reported in : AIR2004AP60; 2003(3)ALD762

..... 63(36) in the first schedule of the indian tariff act, 1934 imposing only countervailing duty, their lordships of the supreme court held that 'the central excise act and salt act, 1944 and indian tariff act are cognate legislations. ..... under clause 10 of the agreement, the board reserved the unilateral right to vary, from time to time, tariffs, scale of general and miscellaneous charges and the terms and conditions of supply under this agreement by special or general proceedings and in particular, to enhance the rates chargeable for supply of electricity according to ..... a state of affairs will exist only until parliament may at any time make a law adding to, or amending, varying or repealing the law made by the state legislature under the proviso to article 254.their lordships further held1. ..... dated 6.3.2000 relating to terms of sale of power by the non-conventional energy based projects observed that 'a suo motu review of the incentives to take effect from 1st april, 2004, will be undertaken by the commission after discussions with all the concerned parties. ..... chapter iii deals with the powers and functions of the central commission ..... chapter ix deals with tariff structure - wheeling charges. ..... under section 22(2) of the act, subject to the provisions of chapter iii and without prejudice to the provisions of sub-section (1), the state government may, by notification in the official gazette, confer the functions specified therein including one to aid and advise the state government in .....

Tag this Judgment!

May 05 2010 (SC)

Smt. Selvi and ors. Vs. State of Karnataka

Court : Supreme Court of India

..... it must also be emphasized that articles 20 and 21 have a non-derogable status within part iii of our constitution because the constitution (fourty-fourth amendment) act, 1978 mandated that the right to move any court for the enforcement of these rights cannot be ..... . [refer: john wigmore, `the privilege against self-incrimination, its constitutional affectation, raison d'etre and miscellaneous implications', 51 journal of criminal law, criminology and police science 138 (1960)] he has asserted that the doctrinal origins of the `rule against involuntary confessions' in evidence law ..... that would support a conclusion that petitioner is factually innocent or that brain fingerprinting, based solely upon the mermer effect, would survive a daubert analysis.contentious issues in the ..... dare?: terrorism and truth serum in the post- 9/11 world, 57 stanford law review 209-255 (october 2004); kenneth lasson, `torture, truth serum, and ticking bombs: toward a pragmatic perspective on coercive interrogation', 39 ..... .(1) any police officer making an investigation under this chapter, or any police officer not below such rank as the state government may, by general or special order, prescribe in this behalf, acting on the requisition of such officer, may examine orally any person supposed to ..... presence on the scene or possession of the lethal weapon or corrupt currency have a tale to tell, beyond red fluid, precious metal, gazing at the stars or testing sharpness or value of the rupee ..... the central bureau of .....

Tag this Judgment!

Apr 27 2012 (HC)

Nirma Limited. Vs. Saint GobaIn Glass India Limited and ors.

Court : Chennai

..... . sections 9a and 9c of the act, which were introduced by the customs tariff (amendment) act, 1995 enabling the imposition of anti-dumping duty on dumped articles, were inserted by the parliament pursuant to the general agreement on tariffs and trade, 1994, which is based on the wto agreement, india being one of its signatory, ..... association, including few of its members (who are themselves importers), cannot be termed as a "domestic industry", in which this court has passed an order on 26.4.2011 dismissing the miscellaneous petition holding that it is only in the preliminary stage and it was subsequently after making hearings as per the provisions of the rules, preliminary finding has been given by the designated ..... by referring to the act, particularly section 9a of the act which enables the central government by notification to impose anti-dumping duty on dumped articles, he would submit that an appeal lies against such order of the central government to the customs, excise and service tax appellate tribunal (cestat) under section 9c of the act and, therefore, the writ ..... of detergents, soaps, cleaning compounds, sodium based chemicals, float glass, container and specialty glasses, silicates and other industrial chemicals; and is widely used in textiles, paper, metallurgical industries and desalination plants and the said soda ash is classified under chapter 28 of the act under subheading no.2836.20. ..... have been enacted to suppress the evil of smuggling precious metal out of india ..... 2004 .....

Tag this Judgment!

May 10 2011 (HC)

NitIn Shantilal Bhagat and 1 Vs State of Gujarat Through B R Choksi

Court : Gujarat

..... (2) the power of superintendence under article 227 of the constitution, prior to its amendment by 42nd amendment act of 1976, was a power of judicial superintendence akin to the power of revision being exercised under ..... of the code of civil procedure, 1908, which was inserted in that code by the code of civil procedure (amendment) act, 1976, under which no further appeal is to lie against the judgment of a single judge of the high ..... central excises & salt act (act ..... view of the provisions of law as cited above and the decisions of supreme court and other high courts, we hold that the question `whether an order passed by learned single judge in a writ petition under article 226 of the constitution of india is a proceeding under civil jurisdiction or criminal jurisdiction' can be determined by taking into consideration the nature of proceeding and keeping in mind the following principles:-(i) if the relief asked ..... the central excise and salt act (act i ..... (14) all miscellaneous applications including applications for bail or stay arising in or out of or relating ..... against orders passed under chapter viii code of criminal ..... as regards petitions/applications under article 226 of the constitution seeking writs or orders in the nature of habeas corpus, rule 1 of chapter xxviii of appellate side rules, also provides only allocation of such writ petitions to the division bench taking criminal business of ..... chapter ii, which consisted, of sections 219 to 231, was headed ..... chapter i of part ix dealt with .....

Tag this Judgment!

Mar 24 2008 (HC)

Oberoi Constructions Private Limited a Company Registered Under the Co ...

Court : Mumbai

Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951

..... the bombay government gazette)l in the year 1956 and 1957 were expressly in respect of 'forest' (not 'lands'); it is submitted that after the insertion of section 34a (interpretation clause in chapter v by the bombay act 62 of 1948) - by which act the expression 'or land' were also expressly deleted in section 35(3), the clear intention of the state legislature was that lands had first to be declared as 'forests' under the provisions of section ..... good and preventing the concentration of forest wealth to the common detriment for distribution of the mature exploitable forest produce as best to subserve the common good, for promoting employment opportunities based on forest, for meeting the requirements of forest produce including fire wood with a view inter alia to decrease the dependence on cow dung, and in particular for afforestation of ..... of article 372(1) of the constitution of india, the indian forest act, 1927 was subject to any alteration, repeal or amendment by ..... section 2a reads thus:2a: construction of certain references to central or bombay acts: in the application of this act to any area of the state of maharashtra other than the bombay area thereof any reference to a provision of a central or bombay act shall, where no such act is in force in that area, be construed as a reference to the provision ..... to this, the revenue and forest department had issued circulars dated 16th december, 2004 and 1st january, 2005 in consonance with the orders passed by this hon' ..... miscellaneous .....

Tag this Judgment!

May 31 2002 (SC)

Union of India (Uoi) and anr. Vs. Azadi Bachao Andolan and anr.

Court : Supreme Court of India

Reported in : (2004)1CompLJ50(SC); (2003)184CTR(SC)450; [2003]263ITR707(SC); JT2003(Suppl2)SC205; 2003(8)SCALE287; (2004)10SCC1

..... for example, even in fiscal legislation like the central excise act and sales tax act, there are provisions for exemption from the levy of tax. ..... gains derived by a resident of a contracting state from the alienation of movable property, forming part of the business property of a permanent establishment which an enterprise of a contracting state has in the other contracting state, or of movable property pertaining to a fixed base available to a resident of a contracting state in the other contracting state for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment, may be taxed in that other state. ..... the cbdt had approached the indian high commissioner at mauritius to take up the matter with the mauritian authorities to ensure that benefit of the bilateral tax treaty were not allowed to be misused, by suitable amendment in article 13 of the agreement. ..... the second schedule to the mauritius income-tax act in part iv enumerates miscellaneous income exempt from income-tax. ..... residents of either of the two contracting states, to try and avail of the beneficial provisions of the dtaas and indulge in what is popularly known as 'treaty shopping', the report says :'3.3.1 ....there is a need to incorporate suitable provisions in the chapter on interpretation of dtaas, to deal with treaty shopping, conduit companies and thin capitalization. .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //