Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter lxxii iron and steel Page 1 of about 600 results (0.047 seconds)

Collector of Customs Vs. Warner Hindustan Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(9)ECC108

..... . these alloys can be divided into various groups, those containing chromium and those containing nickel and chromium. (e) there is no definition of "stainless steel" in the act or the schedule. nevertheless, by the customs tariff (amendment) bill, 1985, the schedule is substituted and in chapter 72 of the substituted schedule "stainless steel" had been defined to mean "alloy steels containing, by weight, 1 ..... .2% or less of carbon and 10.5% or more of chromium, with or without other elements". the said definition is applicable in the absence of a definition in the earlier act as .....

Bhupendra Steel (P) Ltd. Vs. Commissioner of Central Excise

Court : Supreme Court of India

Reported in : 2008(129)ECC115; 2008(155)LC115(SC); 2008(227)ELT20(SC); 2008(8)SCALE660; (2008)7SCC520; 2008(13)SCC579; 2009AIRSCW379

..... ') and falling within the chapter 72 or 73 of the said schedule on which the duty of excise leviable under the said schedule or the additional duty leviable under the customs tariff act, 1975 (51 of 1975), as the case may be, has already been paid:provided further that no credit of the duty paid on the inputs has been taken under ..... rods falling under sub-heading 7228.30 and steel ingots falling under sub-heading 7226.20 of central excise and tariff act, 1985 (for short 'the tariff act'). the government of india vide notification no. 208/83-ce dated 1st august, 1983, as amended by notification no. 90/88-ce dated 1.3.1988 and notification no. 202/88-ce dated 20.5. ..... on the invoices issued by the traders, had not been rebutted by the assessee and also that they fell within the definition of 'waste and scrap' before and after the amendment.14. attention of the tribunal had also been drawn to its earlier decision in the case of the same assessee, where the benefit of notification no. 208/83-ce .....

Vivek Re-rolling Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)LC562Tri(Delhi)

..... considering the definition of angles/shapes and sections given in chapter 72, the board had clarified that the earlier clarifications were equally applicable to the central excise tariff act, 1985. he argued that under these circumstances the collector had erred in ignoring the clarifications issued by the board on the ground that the same were in ..... 20-5-1988 prior to the insertion of the term "re-rollable material" with effect from 1-3-1992 in notification 202/88. he contended that the amending notification dated 1-3-1992 was clarificatory in nature since right from 1963 when notification 206/63 was in force such used railway material had been treated as ..... as well as the adjudication order clearly ignored the prevailing practice in respect of similar finished product as specifically approved by the central board of excise and customs who had issued circulars from time to time to the effect that the inputs consisting of rejected railway material etc. could be treated as angles, shapes .....

Nova Steels (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC313Tri(Delhi)

..... 2) correspondingly and falling within chapter 72 or 73 of the schedule on which the duty of excise leviable under the schedule or the additional duty leviable under customs tariff act, 1975, as the case may be, has already been paid. second proviso required that no credit of duty paid on the inputs should have been taken ..... an integrated process without production of any intermediate product such as roughly shaped pieces. the main notification was designed to suit all possible combinations and permutations. with the amendments introduced by notification no. 33/92, only the following three inputs were retained in serial no. (2) :- (b) angles, shapes and sections of iron and ..... of iron and steel other than stainless steel".7. we shall examine the scheme of the main notification and the changes brought about by the two later amending notifications. serial no. (2) of the table to the original notification specified six kinds of inputs and specified nine kinds of finished products. the following .....

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

..... list, or (c) a change in the rate or rates of duty in respect of the goods mentioned in that list or, by reason of any amendment to the schedule to the central excise tariff act, 1385 (5 of 1906) change in the chapter, heading no. and sub-heading no. the assessee shall likewise file a fresh list or an ..... the purpose of making them weather proof would not bring into existence a new commodity and even by a circular dated 9.2.1934 the board of excise and customs has clarified that the process of galvanization does not amount to manufacture. 19. as regard question of classification the learned counsel would submit that, box strapping is ..... appellant is in appeal before us.reference to constitution bench as regard short-levy: 8. having regard to the conflict of decision in ballarour. industries ltd. v. asstt. collector of customs & central excise 1995 supp (3) scc 429 and rainbow industries (p) ltd. v. collector of central excise, vadodara : 1994ecr1(sc) the question was referred to a constitution .....

Poona Rolling Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(97)ELT475TriDel

..... inputs") and falling under either of the said chapters on which the duty of excise leviable under the said section 3, or the additional duty leviable under the customs tariff act, 1975 (51 of 1975), as the case may be, has already been paid : provided further that no credit of the duty paid on the inputs had ..... ...-------------------------------------------------------------------------------- 9. the m.s. round bars manufactured by the appellants admittedly fall under sub-heading no. 7209.90 of the tariff. the notification no.208/83-c.e., dated 1-8-1983 as amended grants exemption of duty if m.s.round bars manufactured from the inputs falling under sub-heading nos.7206.20,7206.90, ..... etc. these inputs are not covered under the column (2) of the table annexed to the notification no.208/83-c.e., dated 1-8-1983 as amended.12. in the show cause notice, it was specifically mentioned that the appellants suppressed the facts that their final products are manufactured out of the inputs which are .....

Commissioner of Cus. and C. Ex. Vs. Vinubhai Steel Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC232Tri(Mum.)bai

..... such ingots and rerollable materials used, without undergoing the process of melting, in the manufacture of goods falling under chapter 72 or 73 of the schedule to the central excise tariff act, 1985 (5 of 1986), may be allowed at the rate of rs. 920/- per tonne, without production of documents evidencing the payment of duty 5. at the material ..... 57g(2) of the central excise rules, 1944, (1 of 1944), and in supersession of order f no 342/5/91-tru dated the 7th july, 1992, as amended, the central government hereby directs that the ingots and rerollable materials of iron or steel purchased from outside and lying in stock on or after 1st day of april, 1994 ..... or a warehouse " 10. he held that the ship breaking yards were inside the customs areas as regards the character of inputs (duty paid or not?) he observed that the relevant tariff entries, namely, headings 72 30 and 73 27 were deleted from the tariff vide finance act, 1994 and the goods were also exempted in terms of notification 45/94. the .....

Echjay Industries Pvt. Ltd Vs. Union of India (Uoi) and ors.

Court : Gujarat

Reported in : 1988(15)ECC272

..... order passed by the assistant collector dated 30-6-1987 were in pursuance of the directions contained in the telex issued by the central board of excise and customs dated 4/5-6-1987 annexure 'k' to the petition; and thus, the decisions taken by the superintendent and the assistant collector are based on extraneous ..... reliefs. 2. with respect to the items manufactured by them, the petitioners have been filing classification lists from time to time; and the assistant collector of customs and central excise and the superintendent of central excise, respondents nos. 3 and 4 respectively and their predecessors-in-office have been approving the same. certain items ..... tariff item no. 7308.90. 4. after this petition was filed, the superintendent of central excise, respondent no. 4 served on the petitioner a notice-cum-demand dated 6-7-1987 (annexure 'l') issued under section 11a of the act demanding payment of differential duty for the period between 1-1-1987 and 30 6-1987. by a subsequent amendment .....

Jay Mahakali Rolling Mill Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT749Tri(Mum.)bai

..... ingots and re-rollable materials used without undergoing the process of melting in the manufacture of goods falling under chapters 72 and 73 of the schedule to the central excise tariff act, 1985 may be allowed at the rate of rs. 920/- per tonne without production of documents evidencing of the payment of duty.it is not the case of the revenue ..... under the second proviso to rule 57g(2) of the central excise rules, 1944 and in supersession of order f. no. 342/5/91-tru, dated 7-7-92 as amended, the central government hereby directs that the ingots and re-rollable materials of iron or steel purchased from outside and lying in stock on or after 1-4-94 with ..... , the central government may direct that with effect from a specified date, all stocks of the said inputs in the country, except such stocks lying in a factory, customs area as defined in the customs act, 1962 (52 of 1962) or a warehouse as are clearly recognisable as being non-duty paid, may be deemed to be duty paid and credit of duty .....

Rinl Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... entire order is reproduced herein below: the appellants are engaged in the manufacture of iron and steel products falling under chapter 72 of the schedule to the central excise tariff act, 1985 and had been exporting the products manufactured by them in terms of the value based advance licence (vbal) and quantity based advance licence (qbal) issued to ..... if the input credit has been availed on any of the materials permitted for import. it is their contention that the govt later on removed the contention by amending the notification no. 204/92 by the issue of notification no. 32/98 cus dated 4.6.98 clarifying that the restriction on the sale or transfer ..... finding in favour of the petitioner that the petitioner was entitled to get refund of the amount claimed. of course, the department has gone in appeal before the customs, excise and service tax appellate tribunal but the department has not obtained any interim stay of operation of the said order of the commissioner (appeals). under the .....