Judgment Search Results Home > Cases Phrase: customs tariff act 1975 section 9b no levy under section 9 or section 9a in certain cases Page 1 of about 4,893 results (0.238 seconds)

M/S. Redington India Ltd. and Others Vs. Cc Air Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... for short) levied under section 3 (5) of the customs tariff act, 1975, are being considered along with stay petitions filed by the revenue and also cross objections filed by the respondents in certain cases. ..... special additional duty of customs is levied under section 3(5) of customs tariff act, 1985 by issuing notification no. ..... 19/06-cus dated 01.03.2006 in exercise of powers under section 3 (5) of customs tariff act. ..... the second line of argument is that unlike under section 5a of central excise act, 1944, there is no provision under section 25 of the customs act, 1962, to the effect that when goods are unconditionally exempted from duty, the importer cannot pay duty on such goods. ..... it is argued that similar provisions has not been incorporated under section 25 of the customs act and therefore the importers still have the option to avail or not to avail any exemption notification issued under section 25 of customs act. 7. ..... in this case, the refund is not claimed under section 27 of the customs act. ..... ) that provisions under section 27 of the customs act, 1962 for refund can be made use of for claiming duty erroneously paid without challenging the original assessment. 8. ..... the first ground is that such refund under notification 102/07-cus involves re-assessment of bill of entry under section 17 of the customs act. .....

Dai-ichi Karkaria Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)(12)ELT564TriDel

..... these goods were charged to the basic customs duty with reference to section 2 of the customs tariff act, 1975 and also to the additional duty under section 3(1) ibid. ..... 68 of the central excise tariff schedule does not contain a definite description of goods, but because of the existence of guidelines and looking to its purpose, it cannot be treated as running counter to the letter and spirit of section 3 of the customs tariff act; and (ii) the argument that unless goods are specified in the central excise tariff schedule they cannot be treated as excisable goods, and that since they are not so specified in item 68, they cannot be subjected to levy of excise duty, does not ..... , a division bench of the bombay high court had held that the goods in question could be considered as nylon yarn and therefore classified under item 18 of the central excise tariff schedule, countervailing duty being levied accordingly. ..... the basic facts in these cases are that the appellants imported certain goods which were meant for use in the manufacture of their products. ..... this docs not mean that the entry is vague, or that it has less legal force than the other entries in the central excise tariff schedule, for the purpose of levy of excise duty or countervailing duty.21. ..... according to shri jagdish swarup unless goods are specified in the first schedule they cannot be treated as excisable goods and since these goods are not so specified even in tariff item 68 they cannot be subject to levy of excise duty. .....

Commissioner of Central Excise Vs. Raymond

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(192)ELT868Tri(Mum.)bai

..... duties of excise on certain textiles and textiles articles, read as:- "when goods of the description mentioned in the schedule chargeable with duty of excise under central excise act, 1944 read with any notification for the time being in force issued by central government in relation to the duty so chargeable (not being a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise under the said act or the additional duty under section 3 of the customs tariff act, 1975 already paid ..... on raw materials used in the production or manufacture of such goods) are assessed to duty, there shall be levied and collected a duty on excise equal to fifteen percent of the total amount so chargeable on such goods. ..... it would therefore result, that there is no scope of any ambiguity about the levy the additional duties of excise (tta) in the facts of this case.the goods were exempt under notification 67/95 dated 16.3.95 and notification 22/96 dated 23.7.96 from whole of duty of excise leviable there on which is specified in the schedule to the central excise tariff act, 1985. .....

Nikhil Kumar Vs. Commissioner of Customs

Court : Kolkata

Reported in : 2005(187)ELT6(Cal)

..... ordinarily special additional duty equal to sales tax is charged on import of certain goods under section 3(a) of the customs tariff act. ..... 35/2002-customs, dated 27th june, 2002, has sought to levy and in fact had levied special additional duty under section 3a of the tariff act at the rate equal to sales tax on the said goods, holding the benefit under sub-section 5 of section 3a of the said act is not available to nil rate of duty. ..... mehta the learned counsel for the petitioner, when under the law these goods are chargeable to additional duty under 1957 act irrespective of fact of levy or collection his client is entitled to get exemption under sub-section 5 of section 3a of the tariff act.10. ..... according to him, going by the provision of sub-section 5 of section 3a of the said tariff act, the goods imported by the petitioner is not subjected to the special additional duty being actually levied though the additional duty under the said act is chargeable. ..... however, sub-section 5 of section 3a of the said tariff act excludes all the goods which is chargeable to duty under the said act. ..... in order to grant exemption in this case under sub-section 5 of section 3a of the tariff act, i think the levy of additional duty under sub-section 1 of section 3 of additional duties of excise is sine qua non. ..... 2,05,178/- being the amount of special additional duty under the provision of decision 3a(5) of the customs tariff act, 1975.2. .....

Acharya Brothers Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1982(10)ELT950(Cal)

..... in a case where duty is refundable, an application for such ..... as otherwise provided in this act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be, specified under the customs tariff act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into or exported from india, (2) provisions of sub-section (1) shall apply in respect of all goods belonging to government as they apply in respect of goods not belonging to government.section 26, which provides for the refund of the export duty in certain cases, from section 26, it would appear that .....

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

..... is chargeable on any supply of goods or services or both with reference to their value, for e a c h s u c h s u p p l y t h e v a l u e s h a l l b e determined under section 15 of the central goods and services tax act for all intra state and inter state supplies of goods or services or both: provided further that the cess on goods imported into india shall be levied and collected in accordance with the provisions of section 3 of the customs tariff act, 1975 (51 of 1975), at the point when duties of customs are levied on the said goods under section 12 of the customs act, 1962 (52 of 1962), on a value determined under the customs tariff act, 1975. 22 29. ..... parliament enacted the taxation laws (amendment) act, 2017 dated 04.05.2017 to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments.31. ..... the present is a case where cess in question is levied in respect of goods and services tax, the definition of cess as given in compensation to states act, 2017 in section 2(c) states cess means the goods and services tax compensation cess levied under section 8 . ..... this court in the above case had occasion to examine bihar finance act, 1981, by which surcharge was levied on certain dealers selling essential commodities such as drugs. .....

Chetankumar and Company and ors. Vs. Collector of Customs, Madurai and ...

Court : Chennai

Reported in : 1988(15)ECC18; 1988(33)ELT354(Mad)

..... but it is only section 15 which speaks about the rate of duty applicable to imported goods, section 12 itself lays down that duties customs shall be levied at such rates as may be specified under the customs tariff act, 1975 or any other law ..... section 12(1) of the act speaks about levy of duties of customs at such rates as may be specified under the customs tariff act, 1975 or any other law for the time being in force on goods ..... ''india' has been defined under section 2(27) of the act as follows : ''india' ..... 'import' has been defined under section 2(23) of the act as follows : ''import', with its grammatical variations and cognate expressions, means bringing into ..... february, 1987, the petitioners have to convince this court that it is the date of entry of the vessel in the territorial waters of this country that is decisive for the purpose of imposition of duty under the act and not the date when the bill of entry was lodged. ..... case we need not trouble ourselves with regard to other clauses in section 15(1) of the act ..... filing of the bill of entry, there are rates specified and are in force, certainly the imported goods must bear the duty at such rates. ..... able to sustain the case of the petitioners that the date of entry of the vessel into the territorial waters of this country should be taken as decisive for the purpose of chargeability of the duty under the act. 5. ..... is no need to go into the first basis on which the cases of the petitioners are built, namely, as to whether the notification .....

Chetankumar and Co. and ors. Vs. the Collector of Customs and ors.

Court : Chennai

Reported in : 1988(14)LC296(Madras)

..... section 12(1) of the act speaks about levy of duties of customs at such rates as may be specified under the customs tariff act, 1975 or any other law for the time being in force on ..... section 12 itself lays down that duties of custom shall be levied at such rates as may be specified under the customs tariff act, 1975 or any other ..... under section 2 (23) of the act as follows:'imports', with its grammatical variations and cognate expressions, means bringing into india from a place outside india.india has been defined under section 2(27) of the act as follows:'india', includes the territorial waters of india.unless the goods are imported into india, the question of levy of duty under the act would ..... union of india 1984 181 elt 152 : 1985 ecr 1637 where it has been opined that the notification under the central excise rules 1944 would take effect only from the date when the official gazette containing the notification is circulated ..... case we need not trouble ourselves with regard to other clauses in section 15(1) of the act ..... filing of the bill of entry, there are rates specified and are in force, certainly the imported goods must bear the duty at such rates. ..... able to sustain the case of the petitioners that the date of entry of the vessel into the territorial waters of this country should be taken as decisive for the purpose of chargeability of the duty under the act.5. ..... no need to go into the first basis on which the cases of the petitioners are built, namely, as to whether the notification .....

Global Industries, and anr. Vs. the Commissioner of Customs, and anr.

Court : Kerala

..... section 12 of the customs act, 1972 authorises levy of duty of customs as specified under the customs tariff act, 1975 or any other law, on ..... consignments, which are in question in these four appeals arrived and sought to be cleared by presenting the bills of entry for home consumption, it was endorsed on the bills by the authorities of the customs that the value declared by the importers appeared to be very low compared to the contemporaneous imports made in other ports at the relevant point of time and therefore directed the importers to furnish further information ..... section 18 provides for making the provisional assessment of duty in certain cases ..... the brief history and background of the case is as follows: by notification dated 4th june, 2008 issued by the director general of foreign trade purporting to be in exercise of the power under foreign trade (development & regulation act), 1992 read with paragraph 2.1 of foreign trade policy 2004-09, it was notified that 'betel nuts' (whole) could be imported freely into india provided the cif value of the commodity is rs.35/- ..... under appeal, the learned judge of this court disposed of the writ petitions declining to grant any direction for provisional assessment and issued certain ..... in the facts and circumstances of the case we are of the opinion that the ends of justice will be met by directing the respondents to release the goods (betel nuts) imported by each of the appellants in each of these appeals and subject matter of ..... cases. .....

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(73)ELT782(Mad)

..... learned counsel for the petitioner has, however, to concede that the issues in this behalf, are already settled and the only question that has survived in the instant case is the question, whether the afore-quoted exemption notifications make the petitioner eligible for getting exemption in the additional duty, as envisaged under section 3(1) of the customs tariff act, 1975.3. ..... - (1) except as otherwise provided in this act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the customs tariff act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or exported from, india. ..... chapter v of the customs act, 1962, contains provisions, which have recognised the positive role of the customs tariff act, 1975 and has given to the central government power to grant exemption from duty in certain circumstances. ..... the two relevant provisions in the customs tariff act are sections 2 and 3 thereof, 2 generally as to the rates at which the duty of customs shall be levied under the customs act, 1962 as specified in the first and second schedules, and section 3 as to duty in addition to the prescriptions in the first and second schedules on duties, in these words :'3(1) any article which is imported into india shall, in addition, be liable to a duty (hereinafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable .....