Judgment Search Results Home > Cases Phrase: customs tariff act 1975 section 9b no levy under section 9 or section 9a in certain cases Page 7 of about 4,893 results (0.255 seconds)

Commissioner of Customs Vs. Edhayam Frozen Foods and Cestat, South Zon ...

Court : Chennai

Reported in : 2008(133)ECC275; 2008(159)LC275(Madras); 2008(230)ELT225(Mad)

..... of the customs act or the explanatory notes on the harmonised systems of nomenclature (hsn) cannot be relied upon to determine the scope of the various entries under the schedule of the agricultural produce cess act, 1940?2.whether the tribunal is right in not considering the issues that there cannot be any distinction with regard to definition and classification of fish and prawns/shrimps under the provisions of the customs tariff act, 1975, the agricultural produce act, 1940 and ..... section 5a of the act makes the provisions of the customs act 1962 and the rules and regulations made thereunder applicable in relation to the levy and collection of the cess on all the articles included in the schedule as they apply in relation to the levy and collection of customs ..... concur with the learned counsel for the respondent/exporters that the appeal is not maintainable in view of the fact that the determination of question involved in these cases does not have a relation to the rate of duty or value of the goods for the purpose of assessment. ..... the agricultural produce cess act, 1940 was enacted to make better financial provision for the carrying out by the indian council of agricultural research of the objects for which it was established and for that purpose to impose on certain articles a cess by way of customs duty on export, the proceeds whereof to be ..... though in certain dictionaries, 'fish' has been denoted primarily as vertebrates with fins and destitute of limbs, but extended to include .....

Union of India and Others Vs. M/S. Jalyan Udyog and Another

Court : Supreme Court of India

Reported in : AIR1994SC88; 1994(46)ECC18; 1993LC7(SC); 1993(68)ELT9(SC); JT1993(5)SC266; 1993(3)SCALE758; (1994)1SCC318; [1993]Supp2SCR293

..... sub-section (1) says that 'except a 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 or the time being in force, on goods imported into, or exported from ..... it would be appropriate to set out the section in its entirety:15 date for determination of rate of duty and tariff valuation of imported goods,- (1) the rate of duty and tariff valuation, if any, applicable to any imported goods shall be the rate and valuation in force, -(a) in the case of goods entered for home consumption under section 46, on the date on which bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under section 68, on the date on which the goods are ..... actually removed from the warehouse; (c) in the case of any other goods, on ..... sub-section (1) speaks of general exemption, sub-section (2) provides for exemption in certain specific cases. .....

Bharat Agriculture Implements Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(42)LC518Tri(Delhi)

..... notices and the confirmed demand notices may be withdrawn in these cases.a simple perusal of the same shows that the ministry had ordered waiver of the duty on ship scrap leviable under erstwhile item 25 or chapter 72 or 73 of the central excise tariff act, 1975 for the period prior to the issue of notification no. ..... chapter 72 or 73 of the central excise tariff act, 1975, for the period prior to the issue ..... bombay where it was held that "it is also the view of this court that if power can be traced to a valid power the fact that the power is purported to have been exercised under non-existing power docs not invalidate the exercise of the power.shri sridharan pleaded that the mere absence of the rule 8(2) in the government's circular dated 6th april, 1989 cannot lead to the inference ..... am directed to refer to the petitions filed in the high court of gujarat by certain ship breakers regarding levy of excise duty on ship scrap, and to say that consent terms were filed in the said court, with the approval of the government, whereupon the court passed individual orders as under: consent terms signed by the learned counsel for the parties arc filed and they are ..... the central excise duty is to be paid in terms of the charging section and if a particular commodity is subject to excise duty and falls under a particular tariff item or tariff heading, duty has to be paid unless an exemption has been granted ..... the assistant collector of customs reported in 1985 ecr 289 (sc) : ecr c 750 sc : ecr .....

Feno Plast Pvt. Ltd. and anr. Vs. Union of India and anr.

Court : Andhra Pradesh

Reported in : 1984(17)ELT97(AP)

..... though according to chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975), the customs duty leviable is 100% of the value, the central government under notification no. ..... counsel for the petitioners say that the exemption notification which was specifically stated to be operative till 31st march, 1981, does constitute a representation or promise, as the case may be, while the learned standing counsel for the central government says that it does not constitute any such representation or promise. ..... 66/79 dated 15th march, 1979 which is to the following effect :- 'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance, department of revenue, no. ..... (the customs duty, as held by the supreme court, on imported goods is levied and becomes payable when the goods are sought to be removed from the warehouse. ..... the petitioners herein are manufacturers of certain products involving the use and consumption of polyvinyl chloride resins. ..... but, when the state sought to levy the sales-tax, it was held by the supreme court that, in view of the categorical representation made by the state to the petitioners therein, it was precluded from doing so and that, it was bound to exempt the petitioners from the provisions of the sales-tax act, in accordance with the representation made by it. 7. .....

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

..... section 12 of the customs act provides that levy of, and exemption from, customs duties; 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, or any other law for the time being in force, on goods imported into, or exported from, india. ..... the question that arises for consideration is whether such exemption will also apply to levy of additional duty which is equal to excise duty leviable on the like article when produced or manufactured in india, such levy coming under section 3 of the customs tariff act, 1975. mr. k.a. ..... 'an additional levy under section 3 is certainly a tax on the import of goods and part of the customs duty; but that does not mean that it is not an independent levy of customs. ..... reliance was placed to a decision of the supreme court in in re : sea customs act (1878), section 20(2) (air 1963 supreme court 1760) where it was stated that :'in the case of duties of customs including export duties though they are levied with reference to goods, the taxable event is either the import of goods within the customs barriers or their export outside the customs barriers. ..... ' the taxable event, that is pointed out in delhi case, is the manufacture or production of the goods which are subjected to the excise duty. ..... so i do not think that the delhi high court case referred to by the petitioner would be of much help in solving the case.6. .....

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(193)ELT169TriDel

..... . for the foregoing reasons, we answer the question referred to us as under: additional duty of customs was leviable under section 3 of the customs tariff act, 1975 on the imported rubber, as on the date of importation, to the extent equal to the duty of excise levied as cess under section 12 of the rubber act, 1947 on rubber produced/manufactured in india as on the said date.11.1 the contrary ratio of the decision in mrf ltd ..... excise duty leviable under other laws vis-a-vis section 3 of the customs tariff act was at ..... settled law that excise duty referred to under section 3 of the customs tariff act refers to only the duty payable under the provisions of the central excise act, 1944 and not the excise duty payable under the other laws.the contentions canvassed on behalf of the appellants on the basis of these two decisions of the supreme court are based on picking certain observations out of the context in which the observations were made, and, in both these cases, it is evident that no issue regarding .....

Tik-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(190)ELT47TriDel

..... the following question to the larger bench for the above reasons :- 'whether additional duty of customs was leviable under section 3 of the customs tariff act, 1975 on the imported rubber, as on the date of importation, to the extent equal to the duty of excise levied as cess under section 12 of the rubber act, 1947 on rubber produced/manufactured in india as on the said date ?" 8. ..... case of the appellants is that no cess is leviable on imported under section 12 of the rubber act, 1947 and, therefore, the cess would not attract section 3 of the customs tariff act ..... mrf case, the bench considered the ministry of finance circular issued to all customs/central excise commissionerates in the country, wherein it was clarified that cess was not to be levied under section 12 of the rubber act on ..... dated 6-5-2002, this bench was seized of the question whether additional duty of customs under section 3 of the cta, 1975, equal to cess leviable on like, goods (manufactured in india) under the textile commodity act, 1963 + additional excise duty leviable on like goods (manufactured in india) under the goods of special importance act, 1957 could be levied on certain textile fabrics imported by m/s. ..... we are fully conscious of the fact that the certain amount of certainty should prevail in the field of taxation law and therefore, once the revenue has accepted the decision of the tribunal and the tribunal has in several cases taken a similar view, the position should not get disturbed by taking .....

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

..... 24 peryear, as it was unwarranted and notpermissible under act, 1975 (seeparagraphs 22 and 24 of the petition).petitioner also pleaded 'that forenhancing the rate of tariff, properresolution by two-third majority is tobe passed under section 25 (vi) of theact and the same should becommunicated to the jal sansthanfor approval. ..... on the other hand an attempt is being made by petitioners to bring on record figures and certain statistics to demonstrate that jal sansthan was making profit and it was unduly enriching itself by prescribing exorbitant water charges. ..... the fundamental principle of taxation, in such matters, should be limited to meet the requirements of actual expenditure and in special cases-to take care of expenditure like-sinking fund, for repayment of debt or projects on large scale. ..... it isprovided that the water tax and sewerage tax will be levied at a determined rate on the assessed annual value of the premises. ..... since this 'service charge' is not in lieu of particular service to an individual customer, it is nothing but a 'tax'. .....

Mascot Agro-chemicals (P) Ltd. Vs. the Assistant Collector Customs

Court : Karnataka

Reported in : 1996(56)ECC53; ILR1996KAR2086; 1996(7)KarLJ209

..... in june 1987 the said goods were classified under heading 29420.00 of customs tariff act 1975 and duty was levied at 60% basic and 40% auxiliary. ..... 3808=30 of customs tariff act 1975 and fixed the rate of duty as 70% basic and 40% ..... assistant collector of customs, the supreme court after holding that the customs authorities acting under the act were justified in rejecting the claim for refund as they were bound by the provisions of section 27(1) of the customs act observed: 'if really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternate remedy as it may be advised ..... if the levy is under the act, any person aggrieved by an excess levy of duty has to redress his grievances within the four corners of the act and cannot be allowed a remedy outside the, provisions of this act, which is a self-contained ..... in the above case the petitioner therein questioned the validity of the levy itself on the ground that tariff item 23a(1) of the first schedule to the act under which duty was levied was not applicable. ..... but it is to be noted that the above case arose under the central excise and salt act 1944 where there was no corresponding provision to section 27 of the customs act at the relevant time. ..... in the former case it is certainly open to the aggrieved party either to file a suit for recovery of tax or duty illegally collected without any authority of law or to approach the high court under article 226 of the constitution of india for relief .....

M/s Canon India Private Limited Vs. Commissioner Of Customs

Court : Supreme Court of India

..... of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this act or under the customs tariff act, 1975 (51 of 1975) (hereinafter referred to as the customs tariff act) or under any other law for the time being in force, with reference to (a) (b) (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this act or under the customs tariff act or under any other law for the time being in force; 7 instance, assessed and cleared the goods i.e. ..... or by government or by any educational, research 5 (2011) 3 scc53715 or charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short- levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the ..... in exercise of the powers conferred by sub-section (34) of section 2 of the customs act, 1962 (52 of 1962), the central board of excise and customs, hereby assigns the officers and above the rank of officers mentioned in column (2) of the table below, the functions as the proper officers in relation to the various sections of the customs act, 1962, given in the corresponding entry in column (3) of the said ..... that when a statute directs that the things be done in a certain way, it must be done in that 8 way alone. .....