Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxxviii aircraft spacecraft and parts thereof Page 1 of about 26 results (0.359 seconds)

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Reported in : (2008)(126)ECC216

..... . nuts, bolts, rivets, cotters, washers and similar articles of iron or steel are covered in chapter 73 of the first schedule to central excise tariff act, which is a chapter unrelated to aircrafts ..... . (a) the relevant entries and columns in the table, as it stands today, are given below: (sic) for manufacture or servicing of aircraft falling under heading (sic) 02; (b) chapter 88 deals with "aircraft, spacecraft and parts thereof" and the heading 8802 mentions other aircraft (for example helicopters, aeroplanes), spacecraft and spacecraft launch vehicles ..... , stephan lorenzen, md, one stop airline companies act, 1956; customs tariff act - section 3(1) customs act - section 25(1); central excise act - section 5a; central excise tariff act - sections 107 and 108; indian aircraft rules - rules 2(49), 30, 134(1) and 134(1)(1a); bihar finance act, 1981 - section 13(1)hemraj gordhandas v. h.h. ..... . 54-b need not necessarily find place in chapter 88 which deals with "aircraft, space aircraft and parts thereof" ..... customs duty whether reimport of engine modules necessary for provision of the services to foreign airline companies would be exempt from payment of basic customs duty under entry 346d of notification no 21/2002-cus dated march 1, 2002 (as amended) and additonal customs duty under entry 54b of notification no 6/2006-ce dated march 1, 2006 (as amended) held, reimport of engine modules not exempt under entry 346-d of notification no. ..... . 2004 (178) e.l.t ..... 2004 (178) e.l.t. .....

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

..... the 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 ..... 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 of india for implementing any treaty, agreement or convention with any other country or countries or any ..... 246 of the constitution of india confers exclusivelegislative power upon the parliament with respect to any of the mattersenumerated in list i in the seventh schedule whereas in terms of clause (2)thereof, the legislature of any state also have power to make laws withrespect to any of the matters enumerated in list iii in the seventhschedule, subject of course to the ..... in the production, supply or distributionof, or trade and commerce in, tea or tea waste to maintain and produce forinspection such books, accounts and records relating to their business andto furnish such information relating thereto as may be specified in theorder;(b) for such other matters, including in particular the entering and searchof premises, vehicles, vessels and aircraft, the seizure by a personauthorized to ..... repercussion on tariffs, ..... 7.1.2004]in .....

Flemingo Duty-free Shop Pvt. Ltd. and Mr. Vivek S. Bhatt Vs. Union of ...

Court : Mumbai

Reported in : 2008(4)ALLMR663; (2008)110BOMLR1730

..... the act of 1994, even as amended in 2003, particularly, sections 12, 12-a, 22-a and chapter v-a leave no manner of doubt that mial performs the public functions and duties of the aai and exercises the powers of aai for that purpose. ..... sub-article 2 of article 13 of the constitution reads as under:-13 (2) the state shall not make any law which takes away of abridges the rights conferred by this part and any law made in contravention of this clause shall, to the extent of the contravention, be void.perusal of the above provision shows that the provision is in the nature of an injunction issued by the constitution against the legislature restraining it ..... it is imposed by the central government under rule 88 of the aircraft rules 1937 and collected by the airlines. ..... it is submitted that with respect to the total turnover, the figures which were furnished by all including the petitioner no 1 and its partner ari were only for the years 2002-03, 2003-04 and 2004-05 and not 2005-06 as was alleged by the petitioners at the time of arguments. ..... then the learned counsel submits that section 12 of the act delineates the functions of the authority and under section 12(3) thereof, the specific functions of aai have been mentioned. ..... deputy excise and taxation commissioner : [1975]3scr254 ;(vii) bihar eastern gangetic fishermen co-op society v. .....

The Commissioner of Customs (Preventive) Vs. Noble Asset Co. Ltd. and ...

Court : Mumbai

Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)

..... was substituted by the constitution (fortieth amendment) act, 1976 and came into effect from 27th may, 1976 ..... the issue is set out in para.24 of the judgment, 'whether the import of goods such as spares, spare parts, other equipments and fuel ('spares' for short) and transhipment thereof for being used on oil rigs carrying on operations in the designated areas be allowed to be consumed as stores thereon, without payment of customs duty, treating it as foreign going vessel while it was operating on the designated area of ..... anything contained in this section, a commissioner (appeals) shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in chapter xv and section 108.under section 28 when any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may serve notice on the person chargeable ..... were preferred against the common order in original dated 23rd march, 2005 of the commissioner of central customs (preventive) in the matter arising out of the show cause notice dated 7th august, 2003 ..... of section 7(9) in the exclusive economic zone and the air space over the zone, ships and aircraft of all states shall, subject to the exercise by india of its rights within the zone, enjoy freedom of navigation and over flight. ..... 2004 (136) stc 520 and the judgment of the madras high court in m.s.s.v.m. & .....

Flemingo Dutyfree Shops Pvt. Ltd., a Company Incorporated Under the Co ...

Court : Karnataka

Reported in : 2009(5)KarLJ9

..... the exercise of any power or the discharge of any functions conferred or imposed on its by this act;(p) perform any other function considered necessary or desirable by the central government for ensuring the safe and efficient operation of aircraft to, from and across the air space of india;(q) establish training institutes and workshops;(r) any other activity at the airports and the civil enclaves in the best commercial interests of the authority including cargo handling, setting up of ..... 'public uses' in performance of the authority's 'essential governmental functions'.addition of all these activities, obligations and responsibilities of the authority, the benefits mutually conferred, together with the obvious fact that the restaurant is operated as an integral part of a public building devoted to a public parking service, indicates that degree of state participation and involvement in discriminatory action which it was the design of the fourteenth amendment to condemn.... ..... in the concession agreement, it has been specifically stated that chapter v(a) of the a.a.i.a act is applicable to the premises in question to follow the procedure for eviction of unauthorized occupants of the airport availing the provisions are on the lines of public premises (eviction of unauthorized occupants) act, 1971 is made applicable to the premises of the third airport which is being managed by bial is one of the strong and powerful indicator that airport premises is a public premises in terms .....

Joydeep Mukherjee and ors. Etc. Etc. Vs. State of West Bengal and ors. ...

Court : Kolkata

Reported in : 2008(2)CHN546

..... , the hon'ble supreme court held that the parliament enacted amendment act 68 of 1984 prescribing the procedural steps in publication of the notification under section 4(1) and declaration under section 6 without prescribed time-limit with consequences of non-compliance thereof and in section 11a declaring that if the steps respectively prescribed ..... and held in paragraphs 39 and 40 that unless both the acts are inconsistent and cannot operate harmoniously, the state act prevails over the central act but to the extent of repugnancy the state act becomes void since it is not fully consistent with the provisions of the amendment ..... object which it seems to subserve,c) to provide an additional support to the dominant object of the act in order to make it meaningful and purposeful,d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true ..... . after considering the report the appropriate government may, subject to the provisions of chapter vii, if it is satisfied after considering the report, if any, made under section 5a, that any particular land is needed for a public purpose or for a company, make a declaration to that effect and upon publication the declaration is conclusive evidence that the land is needed for the ..... in : (2004)12scc390 .....

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court : Supreme Court of India

..... no.13/2004, wp(c) no.66/2004, wp(c) no.221/2004, ca no.997-998/2004, ca no.3144/2004, ca no.3145/2004, ca no.3146/2004, ca no.4953/2004, ca no.4954/2004, ca no.5139/2004, ca no.5141/2004, ca no.5142/2004, ca no.5143/2004, ca no.5144/2004, ca no.5145/2004, ca no.5147/2004, ca no.5148/2004, ca no.5149/2004, ca no.5150/2004, ca no.5151/2004, ca no.5152/2004, ca no.5153/2004, ca no.5154/2004, ca no.5155/2004, ca no.5156/2004, ca no.5157/2004, ca no.5158/2004, ca no.5159/2004, ca no.5160/2004, ca no.5162/2004, ca no.5163/2004, ca no.5164/2004, ca no.5165/2004, ca no.5166/2004, ca no.5167/2004, ca no.5168/2004, ca no.5169/2004, ca no.5170/2004, ca no.7658/2004, slp(c) no.9479/2004, slp(c) no.9496/2004, slp(c) no.9569/2004, slp(c) no.9832/2004, slp(c) no.9883/2004, slp(c) no.9885/2004, slp(c) no.9891/2004, slp(c) no.9893/2004, slp(c) no.9898/2004, slp(c) no.9899/2004, slp(c) no.9901 ..... the central sales tax act, 1956 was enacted pursuant to the sixth amendment act, 1956 whereby taxes on sale and purchase of goods in the course of inter-state trade ..... local area concerned and whether the entire state or a part thereof can be comprehended as local ..... of the bihar and orissa act duty on excisable articles produced or manufactured in the state and a countervailing duty on excisable ..... notwithstanding anything contained in the earlier provisions of chapter 1 of part xi is entrusted with the power ..... on tariffs, licensing, marketing regulation ..... vessel/aircraft and are intended for transit by the same vessel .....

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

..... and 50(4) of the pmla in other statutes, such as section 171a of the 1878 act, inserted by section 12 of the sea customs (amendment) act, 1955; section 108 of the 1962 act; section 14 of the central excises and salt act, 1944118 and ..... act in order to make it meaningful and purposeful, (d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment, and ..... has been arrested by the officer authorised under section 19 of this act on the basis of material in his possession and having reason to believe and recorded in writing of being guilty of an offence punishable under this act, but after the inquiry done by him in exercise of powers under chapters v and viii of the 2002 act, he forms an opinion that no offence of money-laundering is made ..... to him to (a) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such records or proceeds of crime are kept; (b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not available; (c) ..... ) 11 scc46190 (1994) 3 scc569191 (2004) 2 scc9192 (2016) 7 scc221131 legislature to define a crime , and it is this definition that should be .....

S.P. Gupta Vs. President of India and ors.

Court : Supreme Court of India

Reported in : AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... the power to appoint additional judges under article 224(1) (a provision substituted in its present form by the constitution seventh amendment act, 1956) and the exercise thereof are only dependent upon the fulfilment of either of the two conditions mentioned therein, namely, (a) temporary increase in the business of a high court or (b) arrears of work therein; and it is only upon the fulfilment of either one or the other or both the ..... the governor-general that the number of the judges of the court should be for the time being increased, the governor-general (in his discretion) may, subject to the foregoing provisions of this chapter with respect to them maximum number of judges, appoint persons duly qualified for appointment as judges to be additional judges of the court for such period not exceeding two years as he may ..... relevant in a judicial proceeding, in fact, the possibility of subsequent disclosure would act a an effective check against carelessness, impetuosity, arbitrariness or mala fides on the part of the central government, the chief justice of the high court and the chief justice of india and ensure bona fide and correct approach, objective and dispassionate consideration, mature thought and deliberation and proper application of mind on their part in discharging their constitutional duty in regard to appointments ..... collector of ..... one hundred, the aim of which was to further nuclear disarmament, participated in a demonstration at an airfield with the object .....

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr.

Court : Mumbai

..... :(a) in the impugned order, the tax authority has not invoked jurisdiction on the basis of section 201 as amended by the finance act, 2008; and(b) in fact, in paragraph 970 of the impugned order, it has been held that the amendment to section 201 by the finance act, 2008 is clarificatory, meaning thereby that the liability sought to be fastened upon the petitioner is based on ..... them in a foreign country, as the english holders did not carry on the business of the corporation:"this legal proposition that the legal corporator cannot be held to be wholly or partly carrying on the business of the corporation is not weakened by the fact that the extent of his interest in it entitles him to exercise a greater or less control over the manner ..... of central excise ..... a foreign company, or to a foreign company any interest or any other sum chargeable under the provisions of the act ( not being income chargeable under the head 'salaries') shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or by draft or by any other mode whichever is ..... performs an activity of a prescribed description in the united kingdom, the chapter would apply if he is non-resident in the united kingdom ..... the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transports or movable property pertaining to the operation of such ships, aircraft or boats, shall be ..... and in september 2004 .....