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S.J. Vasania Silk Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(119)ELT189TriDel

..... the board circular dated 10-10-1988 held that taspa yarn is not classifiable under chapter 56.06 of the tariff. further contention of the appellant is that the board circular which is binding on the authorities under customs & excise act, and that the revenue cannot argue contrary to the board's circular.6. the contention of the revenue is ..... and the revenue cannot take the stand that circular issued by the board is in consistence with the statutory provisions and such circulars are binding untill fresh circular or amendment to the circulars is issued.8. in view of the decision of hon'ble supreme court, the revenue is bound by the circular dated 10-10-1998, therefore ..... ) e.l.t. 437. once the board has taken particular view in respect of classification by issuing a circular and it is settled law that authorities under the customs and excise act are bound by the board circular. the hon'ble supreme court in the case of paper products ltd. v. commissioner of central excise, reported in 1999 (112 .....

Bermalt (India) Private Limited, Gurgaon Vs. Government of India and O ...

Court : Delhi

Reported in : 1986(10)ECC268; 1986(23)ELT411(Del)

..... 1 nor drugs falling under s. no. 19 respectively of the schedule appended under notification no. 55/75 dated march 1, 1973, as amended.' 20. chapter 11 of the customs tariff act, 1975, we find rather relevant. it deals with the products of milling industry, malt and starches, gluten and inulin. in the table under ..... to be used by cadburys must invariably be covered by good products/food preparations only. with regard to chapters 11 and 19 of the indian customs tariff act, upon which the petitioners relied, he rejected the contention that any assistance could be taken from chapter 19 but has not adverted to chapter ..... amended. (b) m/s cadburys who were customers of malt malt extract manufactured by the appellants had stated that the appellants' products should comply strictly with the provisions of prevention of food adulteration act which goes to show that in common parlance malt and malt extract are regarded as food products. (c) according to the chapter 11 and 19 of the indian customs tariff .....

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Reported in : 2010(174)LC169(AP)

..... exercise of power by da.statutory provisions8. section 9a of the customs tariff act 1975 (the act, for brevity), was inserted by the customs tariff (second amendment) act 1992, which was substituted by the customs tariff (amendment) act 1995, with effect from 01.01.1995, which again underwent several amendments. there are eight sub-sections. section 9a(1) is a ..... authority before he records final findings and also seek refund of the provisional duty paid along with interest under section 9a(8) of the customs tariff act and rule 21 of the rules. he also points out that vmcl has already submitted their detailed response before da which shall have to ..... manufactures sdh equipment with specifications branded as stm-64, stm-256, dwdm 2.5g, dwdm 10g, dxc and interface converter. the tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and other multiplexers, optical multiplexer software under different subheadings. further, it is submitted by the counsel .....

C.C.E.C and St, Vishakhapatnam. Vs. Jocil Ltd.

Court : Supreme Court of India

..... has been challenged by the appellant in the hc and is pending. d. the six-digit first schedule to the customs tariff act, 1975 was substituted by the eight-digit first schedule vide the customs tariff (amendment) ordinance, 2003 and this substitution w.e.f. 01.02.2003 has statutory force. therefore, the new schedule would ..... the express identification offered in chapter 38 of the first schedule of the customs tariff act, 1975.16. we are of the opinion that the cbec circular needs to be thus harmonized with the eight-digit first schedule introduced vide the customs tariff (amendment) ordinance, 2003. as mentioned before, the circular had been issued prior ..... to the coming into force of the amended tariff schedule and consequently, did not have the latter as its reference point. the goods, which .....

Nirma Limited. Vs. Saint GobaIn Glass India Limited and ors.

Court : Chennai

..... customs tariff act vide the customs tariff (amendment) act, 1995, 6 of 1995 which replaced the provisions of sections 9, 9-a and 9-b earlier inserted in the customs tariff act under act 52 of 1982. the statement of objects and reasons to the bill clearly states that the bill seeks to amend the customs tariff act to bring the provisions of the customs tariff act ..... in conformity with the provisions of article vi of gatt, 1994, and the agreements on subsidies and countervailing measures. even the preamble of the customs tariff (amendment) act, 1995, 6 of 1995 also provides that the ..... provisions of sections 9, 9-a and 9-b of the customs tariff act, 1975, have been replaced by the new sections 9, 9-a and 9-b .....

Commissioner of Central Excise, Jaipur Vs. Birla Corporation Ltd. and ...

Court : Supreme Court of India

Reported in : 2007(116)ECC88; 2007LC88(SC); 2007(208)ELT481(SC); 2007(2)SCALE283; (2007)3SCC68; [2007]7STT367; 2007(1)LC0275(SC)

..... officer under rule 9-b.(2) on 20-9-1991 section 11b underwent a drastic change vide central excises and customs laws (amendment) act 40 of 1991 (for short 'the amendment act'). by the amendment act, the concept of unjust enrichment as undeserved profit was introduced.(3) according to statement of objects and reasons for enacting ..... the amendment act, the public accounts committee had recommended introduction of suitable legislation to amend the act to deny refunds in cases of unjust enrichment. by the amendment act, section 11b(3)was amended and clause (e) to explanation (b) was substituted by a new clause ..... unit chittor cement works. it was engaged in the manufacture of cement which is classifiable under chapter 25 of the schedule to the central excise tariff act, 1985 (in short tariff act'). it claimed the benefit of rebate of central excise duty under notification no. 36/87-ce dated 1.3.1987 which was denied by .....

Karnataka State Road Transport Corporation, Rep. by Its Managing Direc ...

Court : Karnataka

Reported in : ILR2005KAR1605

..... the apex court in the decisions relied upon by sr. counsel mr. m.c. narasimhan, this court has to hold that the repeal of kcca act by section 3 of the amendment act (act no. 9/2003) is contrary to the law laid down by the supreme court. in reality, the impugned action of the state government nullifies the ..... public sector. the acquisition of road transport undertakings by the state, therefore, undoubtedly served the public purpose.'without taking away the effect of the said judgments, the amended act nullifying the constitutional bench decisions of the apex court is bad in law and the impugned action is totally impermissible for the state legislature. in support of the same ..... to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act.ii) statement of objections are filed to these writ petitions on behalf of respondents 1,2 and 4 denying the averments of the petitions and supporting the .....

Karnataka State Road Transport Corporation and Etc. Etc. Vs. Karnataka ...

Court : Karnataka

Reported in : AIR2005Kant205

..... the apex court in the decisions relied upon by sr. counsel mr. m. c. narasimhan, this court has to hold that the repeal of kcca act by section 3 of the amendment act (act no. 9/2003) is contrary to the law laid down by the supreme court. in reality, the impugned action of the state government nullifies the ..... public sector. the acquisition of road transport undertakings by the state, therefore, undoubtedly served the public purpose.'without taking away the effect of the said judgments, the amended act nullifying the constitutional bench decisions of the apex court is bad in law and the impugned action is totally impermissible for the state legislature. in support of the same ..... to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act.(ii) statement of objections are filed to these writ petitions on behalf of respondents 1, 2 and 4 denying the averments of the petitions and supporting the .....

Bihar State Council of Ayurvedic and Unani Medicine Vs. State of Bihar ...

Court : Supreme Court of India

Reported in : AIR2008SC595; 2008(56)BLJR251; 2007(12)SCALE644; 2007AIRSCW7633

..... . for this proposition, the learned counsel for the state has relied upon the provisions of sections 13a, 13b and 13c which have been introduced by amending act of 2003. for a better understanding of the contentions, the relevant portions of the sections are reproduced hereunder:13a. permission for establishment of new medical college ..... purported to be regulating and that alternative is to be rejected which will introduce uncertainty, friction or confusion with the working of the system. [see collector of customs v. digvijaysinhji spinning and weaving mills ltd. : 1983ecr2163d(sc) and his holiness kesvananda bharati v. state of kerala : air1973sc1461 ].25. the court must always ..... the central government. section 13c(2) does not say that the effect of non-permission by the central government to the existing colleges after the amending act came into force would render the medical qualifications already granted by the existing colleges before the insertion of sections 13a, 13b and 13c in 2003, .....

Ajay Gupta Vs. Commissioner of Income Tax

Court : Delhi

Reported in : (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

..... up to 31-08-2003. it appears to us that this may have been for the reason that by virtue of the taxation laws (amendment) ordinance, 2003, subsequently cemented by the taxation laws (amendment) act, 2003, the rate of interest stood reduced to 0.5 per cent per month with effect from 8-9-2003. accordingly, interest ..... this period has been successively reduced by parliament, since section 132b as originally inserted into the act by income tax (amendment) act, 1965 specified the period to be six months. this period was thereafter reduced to 120 days by virtue of finance act, 2002. obviously, parliament is mindful of the fact that where assets and money belonging to ..... equally unacceptable for the revenue to drag its feet or create obstacles or delays for refunding monies to assesseds. in fact, in union of india through commissioner of customs (import and general) v. honda siel cars india ltd. 2007 ecr 91(delhi), we have taken serious note of this deleterious and objectionable practice which has .....