Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Court: delhi Page 1 of about 306 results (0.178 seconds)

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 .....

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 .....

Essar Steel Limited and anr. Vs. Union of India (Uoi)

Court : Delhi

Reported in : 2007(122)ECC121; 2007(148)LC121(Delhi); 2008(222)ELT161(Del)

..... -dumping duties, countervailing duties and safeguard measures. member countries of the world trade organisation were party to this agreement. the legislature effected statutory amendments to the customs tariff act, 1973 which were effectuated with effect from 1st january, 1995 to bring the statute in line with the provisions of article 6 of gatt ..... to the order dated 27th august, 2003 passed by the designated authority in exercise of its powers under section 14(b) of the customs tariff act, 1995 and customs tariff (identification, assessment and collection of anti dumping duty on dumped article and for determination of injury) rules, 1995 whereby the designated authority ..... calcutta and the manufacturers were fully protected by the interim orders.55. the petitioners have approached the designated authority in april 2002 under the customs tariff act, 1975 for investigation into their allegations of dumping. such complaint was disposed of by the order dated 27th august, 2003 passed by the .....

Firma Chemiczna Dwory S.A. Vs. Ministry of Finance, Designated

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(93)ECC432

..... present case solely on the basis of data made available by the domestic industry.according to the definition of "normal value" in section 9a(1)(c) of the customs tariff (amendment) act 1995 no 6 of 1995. it can be the domestic selling price in the ordinary course of trade, export price to an appropriate third country or cost of ..... since the domestic industry manufacturers only hsr 1900 serier, there was no requirement to impose duty on all varieties of hsr falling under chapter 39 and 40 of the customs tariff. it is their contention that imposition of anti-dumping duty on an "unduly expanded range of goods was not justified ". they have also pointed out that the ..... appeals arise out of imposition of anti-dumping duties on "all grades of high styrene resin/rubbers" (hsr) exported from poland and eurcoean union to india under customs notification no. 6/2002- cus date 15th january 2002. the imposition of duties was made pursuant to a final finding notified on 18.12.2001 by designated authority .....

Mrs. Madhu Garg and anr. Vs. North Delhi Power Ltd.

Court : Delhi

Reported in : 124(2005)DLT688

..... words 'the law as it stands' and has contended that isha marbles does not apply to these petitions for the reason that the legal position has been amended by filling up the vacuum pertaining to disconnection of energy because of existence of arrears against the previous consumers. in order to pass judicial scrutiny it would ..... hold commerce together.' section 28(10)(b) of delhi electricity reforms act 2000 defines 'tariff' to mean ' a schedule of standard prices or charges for specified services which are applicable to all such specified services provided to the type or tyres of customers specified in the tariff'. all these definitions do not make reference to conditions of supply. ..... with this license or with any rules made under this act, to regulate his relations with persons who are or intend to become consumers, and may, with the like sanction given after the like consultation, add to or alter or amend any such conditions; and any conditions made by a licensee without such sanction shall .....

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

..... of, which are in pari materia with that of the customs act. the apex court specifically took note of sub-section (5) to section 129d of the customs act and noted that this provision was simultaneously introduced in the customs act as well as the central excise act by custom and central excise laws (amendment) act, 1988. thus, section 129d(5) is identical to section ..... of a question (a) relating to the rate of duty of excise for the time being in force, whether under the central excise tariff act, 1985 (5 of 1986), or under any other central act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of ..... the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard .....

The Institute of Chartered Accountants of India and ors. Vs. P. Rama K ...

Court : Delhi

..... by the central government and the appellate authority shall hear appeals. 28. it is important to note that the first and the second schedules were amended by the amendment act, 2006 and have been made more exhaustive and in some cases penalties have been made stricter and more stringent. 29. a statute is an ..... almost identical procedure is prescribed under the 1988 regulations for enquiries relating to misconduct of members either on information or on a complaint. 26. after the amendment act, 2006 an entirely different procedure has been prescribed with the requirement that the council shall establish a disciplinary directorate headed by an officer designated as director ( ..... collector of customs, bombay (2002) 4 scc 297; and union of india & anr. v. deoki nandan aggarwal 1992 supp(1) scc 323. 21. needless to state that the appellants have urged to the contrary. 22. the difference in procedure prior to and after the amendment act, 2006, is apparent. as per the unamended act, on receipt .....

P.V. Narsimha Rao Vs. Central Bureau of Investigation

Court : Delhi

Reported in : 1997VAD(Delhi)265; 68(1997)DLT553; 1997(43)DRJ108; 1997RLR567

..... part in the proceedings of, a house of parliament or any committee thereof as they apply in relation to members of parliament.' (18) before the constitution (44th amendment) act, 1978 in clause (3) instead of the words 'shall be those of that house and of its members and committees immediately before the coming into force of section ..... superior courts' having exclusive power over all matters within their claimed jurisdiction. as expressed by coke cj (1 inst. 15): 'every court of justice hath rules and customs for its directions.... it is lex et consuetude parliament that all weighty matters in any parliament moved concerning the peers of the realm, or common in parliament assembled, ..... that a crime committed in the house of commons or by its order would not thereby be considered outside their jurisdiction [see: sir william anson, the law and custom of the constitution 5th ed., vol. i, p. 186). the position in india is no different. (42) that jurisdiction of courts is not ousted is accepted .....

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

..... satisfy human needs. it is this economic concept based on the legal principle of equivalence which now stands incorporated in the constitution vide the constitution (eighty-eighth amendment) act, 2003. further, it is important to note that "service tax" is a value added tax which, in turn, is a general tax which applies ..... enumerated services viz. financial leasing services. these include long-term financing by banks and other financial institutions (including nbfcs). these are services rendered to their customers which comes within the meaning of the expression "taxable services" as defined in section 65(105)(zm). the taxable event under the impugned law is the ..... delineated at the outset the essential features of service tax to mean that it is leviable only on services provided by the service provider to its customer and it is fundamentally and inseparably connected with the value addition. the learned senior counsel has further submitted that renting of immovable property for use in .....