Court : Karnataka
Reported in : 1991(32)ECC99; 1992(61)ELT252(Kar); 1991(1)KarLJ132
..... the collector of customs had held in the said case that the goods imported were liable to additional duty under the provisions of section 2a(1) of the indian tariff act, 1934 holding that the notification was a conditional notification not exempting acrylic sheets in all circumstances but only in certain circumstances specified in the notification and that conditional exemption cannot be extended for purposes of countervailing duty to imported materials as per the statutory provisions of the indian tariff act. ..... on the imported goods, three types of duties are levied, namely, customs duty under section 12 of the customs act, 1962, auxiliary duty and additional duty under the provisions of the act of 1975. ..... the division bench further held that the provisions of section 3 have to be read in conjunction with the provisions of central excise act and as such the liability to levy countervailing duty would depend upon the liability to pay excise duty and therefore, it would be futile to urge that the exemption notification issued under the central excise act can have no bearing to determine the liability to pay countervailing duty under the provisions of the act of 1975. 10. ..... the brass scrap which is imported into india by the importers of the brass scrap is liable to the levy of additional duty mentioned in section 3(1) of the tariff act, 1975 because, the taxable event is the import of the goods into india and not their manufacture. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2007)(122)ECC193
..... section 9a(8) of the customs tariff act, 1975 as amended by section 89 of the finance act, 2000 reads as follows: (8) the provisions of the customs act, 1962 (52 of 1962) and the rules and regulations made thereunder, relating to non-levy, short levy, refunds and appeals shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that act. ..... section 9a(8) of the customs act as amended by section 76 of the finance act, 2004 reads as under: (8) the provisions of the customs act, 1962 (52 of 1962) and the rules and regulations made thereunder, relating to, the date for determination of rate of duty, non levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that act.the section borrows certain provisions only as specified therein, of the customs act, 1962, for the purpose of levy and collection of ..... section 28 will not apply to a case where there was no non-levy or short levy on the date of assessment.section 9a(8) borrows the provisions under the customs act relating to short levy or non levy contained in section 28 ..... refund of anti-dumping duty in certain cases. ..... such an interpretation has been placed on the expression "paid" occurring in certain other enactments....hence, in view of rule 21(1), no anti dumping duty can be collected for the interregnum period in the present cases.14. .....
Tag this Judgment!Court : Kolkata
Reported in : 1987(13)ECC33,1991LC286(Calcutta),1986(26)ELT471(Cal)
..... under the customs tariff act, 1975 an additional duty equal to excise duty, is levied, section 3 of the customs tariff act provides that any article which is imported into india shall, in addition, be liable to a duty, (referred to as the additional duty) equal to the excise duty for the time being leviable on a like article, if produced or manufactured in ..... in that case a notice dated 10th february, 1975 issued under section 131(3) of the customs act, 1962 prior to its amendment was ..... state it differently if on a true construction of the said two sections, the respondent has no jurisdiction to initiate proceeding or make an inquiry under the said sections in respect of certain acts alleged to have been done by the appellants, the respondent can certainly be prohibited from proceeding with the same. ..... contention of the appellant was that the power of suo motu revision under section 131(3) of the customary act in so far as it relates to a case of non levy or short levy of duty must be exercised within the period of limitation prescribed in section 131(5) of the act. ..... the provisions contained in section 131(3) of the act are as follows:'the central government may of its own motion annul or modify any order passed under section 128 or section 130'.the supreme court in that case held thus:'the appellant's prayers for writs of certiorari and mandamus ..... (ii) in the present case it appears that the base rolls which were cast initially had undergone certain processes like machining, polishing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(91)ECC202
..... in view of these notifications, the designated area are, therefore, territory of india to which the customs act, 1962 and customs tariff act, 1975 have full application.10. ..... we find that the central government is competent to declare any area in the continental shelf and exclusive economic zone by virtue of power conferred under by clause (a) of sub-section (6), clause (a) of sub-section (7) of section 7 of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 and the central government authorised to extend the customs act/1962 and customs tariff, 1975 to the designated area. ..... one segment out of these 11 segments is to be used in the non-designated area to which the customs act and customs tariff act is not applicable. ..... the contention of the revenue is that these are customs made line pipes and they cannot be portioned for levy of customs duty as they are starting from the designated area and they are connecting one designated areas to another designated areas.9. ..... s.o.429(e), dated 18.7.86 and s.o.643(e), dated 19,6.96 declared certain installations, structures and platforms and area extending upto 500 metres from the said installations in the exclusive economic zone as the designated area. ..... coming to the facts of the present case, the appellants made import of 11 segments in respect of line pipes. ..... the brief facts of the case are that the appellants made import of 11 segments of line pipes as per requirement of ongc project. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(116)LC373Tri(Chennai)
..... in view of the above, we do not find any conflicting provisions involved while imposing anti-dumping duty inasmuch as anti-dumping duty has been levied under the special provisions contained in section 9a(2) of the customs tariff act, 1975 which is a separate enactment and the two enactment deal with separate nature of duties. ..... importation will affect the domestic industry, and hence it took a conscious decision that in order to ensure that the domestic industry does not suffer when importation is made into the country, antidumping duty should be levied and accordingly, it issued notification imposing anti dumping duty by issue of specific notification which is backed by section 9a of the customs tariff act, 1975 and the rules made there under. ..... cce & c, bbsr-i reported in 2001 (136) elt 784 that new points can be raised in a reference before third member and that member can consider them also.i, however, do not consider that the present case is covered by that decision, inasmuch as all these points which has not been considered by the learned member (judicial) had been raised before the division bench and to that extent these are not new ..... 1.4.1997 which provided for levy of duty on the subject goods on certain conditions as noted above was however, rescinded by the central govt. ..... when it was found on further enquiry that the imposition of such duty was no longer required, it allowed duty free import with certain conditions as noted above. .....
Tag this Judgment!Court : Chennai
Reported in : 1991(53)ELT312(Mad)
..... item 73.15 mentioned in the first schedule to the import tariff as follows : annexureextracts from the customs tariff act, 1975(51 of 1975)the first schedule-import tariff(see section 2)------------------------------------------------------------------------rate of duty duration whenhead-sub-heading no. ..... if pursuant to that levy, a demand had been made and the appellants were obliged to pay, certainly they would be entitled to refund because we hold that 'circles' admittedly imported by the appellants would fall under clause (1) of heading 73.15, namely, 'not elsewhere specified ..... the difference in duty under the two sub-headings is so large that attempts have been made by some importers to manipulate the description or form of the articles in such a way as to claim a lower rate of duty as has recently happened in the case of stainless steel sheets imported in the guise of 'folded angles' and 'circles' ..... 'thus under the heading 73.13 or 73.15 (as the case may be) sheets or plates of iron or steel, for boiler or tank bottoms, or ends include sheets or plates, of iron or steel cut to circular shape but not further ..... in both the above types of cases, the customs authorities held the view that the goods were nothing but sheets attracting the higher of the two rates of duty ..... rightly remarked by the learned single judge, that does not improve the case of the respondents. ..... , therefore, it has been so understood, the principle laid down there will have to be applied to this case as well. .....
Tag this Judgment!Court : Chennai
Reported in : 1987(13)ECC326; 1986(26)ELT935(Mad)
..... under the customs tariff act, 1975 an additional duty equal to excise duty, is levied, section 3 of the customs tariff act provides that any article which is imported into india shall, in addition, be liable to a duty, (referred to as the additional duty) equal to the excise duty for the time being leviable on a like article, if produced or manufactured in india ..... khandelwal metal & engineering works (supra) the question was with regard to the interpretation of the customs tariff act, 1975. ..... chipker reported in : 1985(22)elt334(bom) bombay high court held that rule 11 of the central excise rules applies to the cases where duties have been paid through inadvertance, error or misconstruction and where refund application has to be made within three months from the date of such payment ..... supreme court held that the concept of process being embodied in certain situation in the idea of manufacture, the impugned legislation is only making 'small repair' and that is permissible mode of ..... patna high court observed thus: 'according to the appellate authority, if at the time of casting the end use of that casting as part of a certain machinery is already known, duty is payable as identifiable machine part. ..... of the moulds but such processing are incidental and ancillary to the completion of the casting iron in any other shape or size and for the purpose of converting cast iron into identifiable machine parts certain other processes of manufacturing are still required to be undertaken. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT894TriDel
..... cotton should not be added to assessable value in terms of the provision of customs valuation rules, 1988 for the purpose of levy of the customs duty under the appropriate heading of the customs tariff act, 1975. ..... the terms of the notification in question are that it exempts the goods specified in the schedule appended thereto falling within the chapters 84, 85 or 90 of the first schedule and section 3 of the customs tariff act respectively subject to certain conditions which inter alia are that the importers are actual users (industrial) engaged in manufacture of jute products and registered with the jute commissioner and that the importer should produce necessary evidence ..... , the machinery is possibility for manufacturing some other item incidentally, that by itself, is no ground for granting the benefit; more particularly in the light of the present facts and circumstances of the case, in which there is a clear admission or record that this machinery has been imported for manufacturing paper makers felt. ..... 283/89, which reads as under : "composite felt making plant including coating/garnetting/needle looms" in respect of the imported consignment of 40 packages (35 cases and 5 unpacked packages) declared to contain one number paper maker's felt needle punching machine type ..... in this cited case, the question was whether "cold heat test equipment" design to function within a range of minus 80c to plus 130c can be given the benefit of the exemption under notification 77/89-cus .....
Tag this Judgment!Court : Mumbai
Reported in : 1993(63)ELT209(Bom)
..... section 3(2) of the customs tariff act, 1975 is ultra vires the constitution of india and the bill of entry (forms) regulations, 1972 in so far as the same are based on the said section are ultra vires the constitution of india; (e) issue a direction for determining the value of the goods imported by the first petitioner company on the basis of the value of the like goods under section 4 of the central excises and salt act, 1944 after deducting all the expenses that are deductible under section ..... the said finance act also enabled the government to grant exemption in respect of auxiliary duty levied under section 47 of the said act. ..... rules and certain notifications issued under some of the sections, including section 25 which is relevant in the present case, are required to be laid, as soon as may be after they are made or issued, before each house of the parliament in accordance with section 159 of the said act. ..... c, dated 28th february 1982 was that the company had to pay 50% of the duty levied under the tariff act in respect of the import of the pvc resins from romania. 4. .....
Tag this Judgment!Court : Karnataka
Reported in : 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)
..... the levy of, and exemption from customs duties is traceable to chapter v of customs act, 1962 section 12 of the customs act provides for levy of customs duty 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 the goods imported into or exported from india. ..... in the instance case show cause notice was issued under clause (d) of section 111 and the said clause reads as follows:(d) any goods which are imported or attempted to be imported or are brought within the indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this act or any other law for the time being in force;and by invoking this provision the goods came to beconfiscated, duty levied under section 28(1) and penalty imposed under section 112 of the act. ..... the act itself provides for casting the burden of proof in certain cases as enumerated under section 123 of the customs act. ..... burden of proof in certain cases(1) where any goods to which this section applies are seized under this act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be-(a) in a case where such seizure is made from the possession of any person,(i) on the person from whose possession the goods were seized; and(ii) if any person, other than the person from whose possession the goods .....
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