Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter lxv headgear and parts thereof

Southern Petrochemical Industries Co. Ltd. Vs. Electricity Inspector a ...

Court : Supreme Court of India

Reported in : AIR2007SC1984; 2007(2)CTC273; 2007LC(SC)1166; (2007)4MLJ723(SC); 2007(7)SCALE392; (2007)5SCC447; 2007AIRSCW3752; JT2007(7)SC613;

..... an authority for the proposition that the mere issuance of an exemption notification under a provision in a fiscal statute such as section 25 of the customs act, 1962, could not create any promissory estoppel because such an exemption by its very nature is susceptible to being revoked or modified or subjected to ..... consumers having regard to the necessity to maintain infrastructure. a maximum demand charge, when levied, does not contemplate a sale or consumption of electrical energy. maximum tariff is provided for various reasons. it has been noticed by this court in ipi steel ltd. (supra) in the following terms:from this circumstance, however, ..... association or body of individuals, whether incorporated or not or artificial juridical person, which owns or operates or maintains a generating station;(14) 'tariff' means a rate of tariff leviable upon the consumption of electricity in the state supplied by the licensee and as fixed by the tamil nadu electricity regulatory commission;18. section .....

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4

..... the aforesaiddeclarant; (b) granting immunity, subject to the provisions contained in the karvivad samadhan scheme, 1998, from instituting any proceedingfor prosecution for any offence under the customs act, 1962, orfrom the imposition of penalty under said enactment, in respectof matters covered in the aforesaid declaration made by thedeclarant; 22. it is thus crystal ..... chief metropolitanmagistrate, delhi. the learned single judge of the delhi high court, by theimpugned final orders, held against the appellants that obtaining from the ministry ofhealth customs duty exemption certificate, that was meant for 'actual user' on falseassertion makes out the offence under section 120b reads with section 420 of theindian penal code. ..... of 1962)or the central excise act, 1944 (1 of 1944) or the customstariff act, 1975 (51 of 1975) or the central excise tariff act,1985 (5 of 1986) or the relevant act and includes the rules orregulations made under such enactment.'17. the present case comes under the .....

A. Aruna and ors. Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Reported in : 2002(6)ALD548; 2003(2)ALT770

..... , the supreme court held that mere production of inequality is not enough to invalidate a law. in ameeroonissa begum v. mehboob begum, : [1953]4scr404 , babulal amthalal mehta v. collector of customs, calcutta, : 1983ecr1657d(sc) , gopi chand v. delhi administration, : 1959crilj782 , the supreme court held that differential treatment does not per se constitute violation of article 14 and that differential treatment denies .....

Shapoorji Pallonji and Co. and K.B. CaptaIn Vs. Union of India (Uoi),

Court : Mumbai

Reported in : 2005(192)ELT92(Bom)

..... of the petitioner are liable to be treated as exigible to excisable duty. he placed reliance on the judgment of the apex court in the case of collector of customs v. nab structurals ltd. 2001(130) elt 401 (sc) in support of his submission. issue23. in view of the aforesaid rival contentions, the issue involved in ..... excise authorities called upon the assessee to pay excise duty by taking the view that it was 'manufacturing' or 'producing' excisable goods, which fell within the applicable tariff entry in a well considered judgment in the cegat held that, in the first place, the activity of fabrication of the raw material indicated that it did not ..... of 'goods' involved and levy of excise duty would not be permissible. 22. shri jetly further submitted that it would be necessary to appreciate that there is tariff entry under sub-heading 7308.09 which makes structurals exigible to excise duty; if it results in new identifiable marketable goods due to manufacture or carrying on other processes .....

Commissioner of Income-tax Vs. Vijay Ship Breaking Corporation

Court : Gujarat

Reported in : [2003]261ITR113(Guj)

..... for dismantling them and removing dismantled material from the plots allotted to them for the purpose.50. the rates of customs duty payable on the vessels imported for breaking up (which fall under item 8908 of the customs tariff) was much lower (5 per cent.), than the rates for other vessels (40 per cent.). the ships ..... industry, namely, ship, covered by chapter 89, is used to manufacture its output, namely, metal scrap covered by chapters 72 to 81 of the customs and central excise tariff act. it was held that in the course of breaking activity, the ship loses its identity and results in production of the items ferrous metals ..... to indemnify the banker against all obligations and responsibility imposed by foreign laws and usages. even under the uniform rules for collection (icc no. 322), the customer entrusting the operation of collection (which means handling by banks, on instructions received, of documents as defined in the definition clause which includes commercial documents), is .....

Commissioner of Income Tax Vs. Vijay Ship Breaking Corpn. and ors.

Court : Gujarat

Reported in : 181(2003)CLT134

..... dismantling them and removing dismantled material from the plots allotted to them for the purpose.26. the rates of customs duty payable on the vessels imported for breaking up (which fall under item 8908 of the customs tariff) was much lower (5 per cent), than the rates for other vessels (40 per cent). the ships ..... industry, namely, ship, covered by chapter 89, is used to manufacture its output, namely, metal scrap covered by chapters 72 to 81 of the customs and central excise tariff act. it was held that in the course of breaking activity, the ship loses its identity and results into production of the items ferrous metals ..... liable to indemnify the bankers against all obligations and responsibility imposed by foreign laws and usages. even under the uniform rules for collection (icc no. 322), the customer entrusting the operation of collection (which means handling by banks, on instructions received, of documents as defined in the definition clause which includes commercial documents), is .....

Hyundai Heavy Industries Co. Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... action as applicable to such consumables, stores on vessels operating in the bombay high sea installations was taken by the proper officers of preventive department, mumbai custom house. after the port clearance was obtained the vessels, barges, self propels and others left for operations at the destination pre determined as per the ..... a plain reading indicate they would be applicable in cases where there is deliberate removal of unaccounted goods without written permission under any of the provisions of the customs act, 1962. in this case, the removals were after due permissions of conversion, preventive checks on ship stores & port clearances, obtained, which could ..... reckoned cannot be a reason to conclude any grave misdemeanour all information, documents and dates required for completing the assessment were available with the port customs officers before the vessels departed. no prejudice was caused in making the assessment and the departure of the vessels did not in any manner hamper .....

Ashoka Smokeless Coal Ind. P. Ltd. and ors. Vs. Union of India (Uoi) a ...

Court : Supreme Court of India

Reported in : 2007(1)CTLJ1(SC); JT2007(1)SC125; 2006(13)SCALE102; (2007)2SCC640; 2007(2)KCCRSN91

..... commission and anr. v. association of natural gas consuming industries of gujarat and ors. [supra], opined that the price fixed should be the minimum possible as the customer or consumer must have the commodity for his survival and cannot afford more than the minimum. therein this court further noticed:34. in another article on 'the ..... any step which would defeat the constitutional goal [see mahabir auto stores and ors. v. indian oil corporation and ors. : [1990]1scr818 ] even while fixation of tariff for the supply of electric energy in terms of the provisions of section 49 of the electricity (supply) act, 1948, only a reasonable profit is contemplated and not profiteering ..... enterprise should, by definition, be run on a no-profit basis. 44. in dealing with the fixation of tariff under the electricity (supply) act, 1948, this court in hindustan zinc ltd. (supra), opined that the tariff cannot be fixed in such a manner by the board while acting as a private trader and shedding its public .....

Teracom Private Limited and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)(124)ECC31

..... , but based on advertisements of bsnl, website information, orders passed by telecom regulatory authority of india (trai) and telecom dispute settlement appellate tribunal (tdsat).6. the relevant tariff entries in central excise tariff and customs tariff are as under: transmission apparatus for radio telephony, radio telegraphy, radio broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras ..... . 21/02-cus was continued by notification no. 21/05-cus.8. notification no. 39/05-cus granted exemption from payment of sad levied under section 3(5) of the customs tariff act, 1975.9. cdma is one of the standards in digital cellular communication technology.cellular communication has been in vogue for more than 3 decades. the first generation technology was .....

Cit Vs. Vijay Ship Breaking Corporation and ors.

Court : Gujarat

Reported in : (2003)181CTR(Guj)134

..... for dismantling them and removing dismantled material from the plots allotted to them for the purpose.26. the rates of customs duty payable on the vessels imported for breaking up (which fall under item 8908 of the customs tariff) was much lower (5 per cent), than the rates for other vessels (40 per cent). the ships ..... industry, namely, ship, covered by chapter 89, is used to manufacture its output, namely, metal scrap covered by chapters 72 to 81 of the customs and central excise tariff act. it was held that in the course of breaking activity, the ship loses its identity and results into production of the items ferrous metals ..... to indemnify the bankers against all obligations and responsibility imposed by foreign laws and usages. even under the uniform rules for collection (icc no. 322), the customer entrusting the operation of collection (which means handling by banks, on instructions received, of documents as defined in the definition clause which includes commercial documents), is .....