Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter ix coffee tea mate and spices Sorted by: recent Court: supreme court of india Page 1 of about 224 results (0.275 seconds)

Cemento Corporation Ltd. Vs. Collector Central Excise

Court : Supreme Court of India

Reported in : AIR2002SC3680; 2002(84)ECC250; 2002LC551(SC); 2002(146)ELT13(SC); JT2002(8)SC280; 2002(7)SCALE429; (2002)8SCC139; [2002]SUPP3SCR210; [2003]129STC313(SC)

..... namely, upto the amendment of the 1944 act.10. this decision was upheld on 14.9.1993 by the impugned decision of the new delhi bench of customs, excise and gold(control) appellate tribunal (cegat). in rejecting the appellants appeal, the tribunal said:'the ultimate ..... to duty as such.2. the issue has arisen in the context of the central excise and salt act, 1944 prior to its amendments in 1985. cement was then specified in tariff item(t.i.) 23 in the first schedule of that act and was exigible to duty. the relevant entry then read as follows:item no. 23-cementitem no ..... indian standard specifications and, therefore, merely because lympo did not meet the i.s. specification for cement or its varieties did not mean that lympo was not classifiable under tariff item 23.9. accordingly, the collector held that lympo was correctly classifiable under sub-item (2) of item 23 and was subject to duty during the relevant period, .....

Nityanand Sharma and Another Vs. State of Bihar and Others

Court : Supreme Court of India

Reported in : 1996IAD(SC)986; AIR1996SC2306; JT1996(2)SC117; 1996LabIC975; 1996(1)SCALE743; (1996)3SCC576; [1996]2SCR1; 1996(1)LC604(SC)

..... of the court to declare a particular tribe to be scheduled tribe under scheduled castes and scheduled tribes order, 1950 as amended by scheduled castes and scheduled tribes orders (amendment act), 1976 (for short, 'the act') is the primary question.3. the appellants, assistant teachers in the service of the state of bihar belonging to lohar ..... the cultural advancement, the genetic traits pass on from generation to generation and no one could escape or forget or get them over. the tribal customs are peculiar to each tribe or tribal communities and are still being maintained and preserved. their cultural advancement to some extent may have modernised and progressed ..... -caste, parts of or groups of tribes or tribal community is permissible. after an elaborate survey of the constitutional purpose and the relative caste structures, customs, marriages etc. it was held that kolis are backward class and mahadeo koli are scheduled tribes. the appellants therein being obcs were held not entitled to .....

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

..... this aspect found a reference in the original notification no. 228 but was omitted, apparently as being redundant, by the amendment of 29-11-1976. in note 3 at the commencement of the said chap. 39 of customs tariff act, clause (c) talks of 'seamless tubes, rods, sticks and profile shapes' while clause (d) refers to ' ..... of 'articles made of plastics, all sorts, but excluding those specified in the table annexed hereto and falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975)'. the annexed table excepted the following items from the purview of the exemption:tubes, rods, sheets, foils, sticks, other rectangular ..... in the shape of film rolls several metres long. they were cleared on payment of customs duty leviable under the customs act, 1962 (ca) as well as the additional duty of customs (or countervailing duty) leviable under section 3 of the customs tariff act, 1975 (cta). subsequently, the respondent firm made three applications for the refund of the .....

Sukanya Shantha Vs. Union Of India

Court : Supreme Court of India

..... the roll call and give attendance to a police constable four times at night 6 pm, 12 midnight, 4 am, ad 6 am.194 187 criminal tribes (amendment) act, 1925. 188 the criminal tribes enquiry committee report (1949-50), https://ia802807.us.archive.org/11/items/dli.csl.944/944.pdf, p. 71 189 ..... . 200 118 like dr ambedkar, other scholars have documented how the british reinforced the caste system by not interfering in the matters of caste-based customs. while in enacting the criminal tribes act, the british directly applied the logic of caste, in courts, 199 dr. ambedkar at the round table conferences , in dr. babasaheb ambedkar: ..... perceived threats to discipline by means that are not rights-effacing and inherently discriminatory. 168 furthermore, the differentia between inmates that distinguishes on the basis of habit , custom , superior mode of living , and natural tendency to escape , etc. is unconstitutionally vague and indeterminate. these terms and phrases do not serve as an intelligible .....

Just Rights For Children Alliance Vs. S. Harish

Court : Supreme Court of India

..... worthwhile to note that section 15 of the pocso had undergone a significant change by virtue of the protection of children from sexual offences (amendment) act, 2019 (for short, the 2019 amendment act ), whereby several key changes were introduced. we shall discuss the said provision viz- -viz the unamended provision of section 15 along with ..... of culpable mental state, such as section 35 of the narcotic drugs and psychotropic substances act, 1985 (for short, the ndps act ), section 138a of the customs act, 1962 (for short, the customs act ), section 278e of the income tax act, 1961 (for short, the act, 1961 ) to name a few. since all of the aforesaid provisions are pari materia ..... devchand kalyan tandel v. state of gujarat reported in (1996) 6 scc255 it was reiterated that the statutory presumption engrafted in section 138a of the customs act was out of necessity in view of the growing number of cases pertaining to evasion of duty or prohibitions or other alike economic offences and the .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... for every fasli was envisaged. an explanation to the said section was added and was deemed always to have been incorporated by the tamil nadu panchayats (amendment and miscellaneous provisions) act, 1964 (amending act) which provided as under: explanation- in this section and in section 116, land revenue means public revenue due on land and includes water cess payable ..... lists in the seventh schedule of the constitution.255 the occurrence of the taxable event creates or attracts the liability to tax.256 for example, in re sea customs act, s.20(2),257 this court held that in the case of excise duties, the taxable event is the manufacture of goods and the duty is not directly ..... 2 scc410[5].. 151 jindal stainless steel (supra) [730.1]. 152 thomas cooley, the law of taxation (4th edn, 1924) 74 153 sea customs act, s202), in re, 1963 scc online sc40[37]. (held that customs duty or excise duty was an impost within the meaning of article 366(28)); 154 cce v. chhata sugar co. ltd., (2004) 3 scc466[ .....

Shaji Poulose Vs. The Institute Of Chartered Accountants Of India

Court : Supreme Court of India

..... opinion that the extant self-regulatory mechanism was ineffective in ensuring compliance of the maximum limit. therefore, the 1949 act was amended by the parliament by the chartered accountants (amendment) act, 2006 (hereinafter referred to as amendment act, 2006 ) by which the erstwhile notifications were superseded by guidelines dated 08.08.2008. in view of the ..... firstly, inconceivable that a cap could be put on the number of cases that an advocate can take up and, secondly, there is no norm, custom, or practice of the profession that would require the rule-making body to ensure equitable distribution of work to younger chartered accountants. relatedly, it was ..... technical qualifications necessary for practising any profession or carrying on any occupation, trade or business. thirdly, pursuant to the enactment of the constitution (first) amendment act, 1951 it enables the state to carry on any trade or business, either by itself or through a corporation owned or controlled by the state, .....

Sita Soren Vs. Union Of India

Court : Supreme Court of India

..... was no compelling reason to reconsider certain judgments of this court.36. in shanker raju (supra), this court was dealing with the interpretation of the administrative tribunals (amendment) act, 2006 and the appointment of a judicial member of the central administrative tribunal. the two-judge bench observed that it was bound by the decision of a ..... propounded that the house of commons in the uk had acquired privileges by ancient usage and colonial legislatures had no lex et consuetudo parliament or the law and custom of parliament as their rights emanated from a statute. this implied that there were no inherent rights granted to legislatures under colonial rule.50. under the ..... undoubted as a result of the persistence of the house and its gradual recognition. erskine may notes that: at the commencement of every parliament it has been the custom for the speaker, in the name, and on behalf of, the commons, to lay claim by humble petition to their ancient and undoubted rights and privileges; .....

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

..... of the committee on prevention of corruption, 1964 [11.5].. 125 part g political parties. subsequently, section 293a of the 1956 act was amended through the companies (amendment) act 1969 to prohibit companies from contributing funds to any political party or to any individual or body for any political purpose.178. in ..... political parties when it was adopted. a reference was made when the tenth schedule was included in the constitution by the constitution (fifty-second) amendment act 1985. however, even though the constitution on its adoption did not make a reference to political parties, statutory provisions relating to elections accorded considerable ..... and every officer who defaulted was punishable with imprisonment which could extend to three years, besides being liable to fine.6. the companies (amendment) act 1985 amended section 293a9 to permit contributions to political parties and for political purposes once again. the 8 section 293a. (1) notwithstanding anything contained in any .....

The Authorised Officer Central Bank Of India Vs. Shanmugavelu

Court : Supreme Court of India

..... contained in any other law for the time being in force or in any instrument having effect by virtue of any other law. in the year 2000, this act was amended so as to incorporate a new sub-section (2) in section 34 together with a saving provision in sub-section (1). it is of some interest to ..... it would be apposite to understand what is meant by unjust enrichment . page 73 of 81108. in sahakari khand udyog mandal ltd. v. commissioner of central excise & customs reported in (2005) 3 scc738 the court observed that the doctrine of unjust enrichment is based on equity and refers to the inequitable retention of a benefit. the relevant observations ..... forfeiture, does not go outside the crease when it hits out against the dealer and deprives him, by the penalty of the law, of the amount illegally gathered from the customers . (emphasis supplied) 72. the privy council in kunwar chiranjit singh v. har swarup reported in (1926) 23 lw172 while dealing with the concept of earnest money, had .....