Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Court: delhi Page 5 of about 306 results (0.199 seconds)

S.K. Financial Services Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(69)ELT653TriDel

..... in column (2) of the table hereto annexed and falling within chapter 15 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of the rate specified in the ..... examine the scope of the relevant entries in the table annexed to notification no. 213/81-cus. (as amended) we reproduce below the said notification: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the ministry ..... was 'a fixed oil' and also edible. he therefore held that the goods were covered under sl. no. 3 of notification no. 213/81-cus. (as amended) attracting basic customs duty of 125%. on these grounds he rejected the appeal.against the order passed by the collector (appeals) the appellants have filed the present appeal. the had also .....

Hewlett Packard India Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... and merits no interference.5.1 we have considered the submissions of both the sides. we agree with the learned advocate that the amendment in note 6 to chapter 85 of the customs tariff has not affected the classification of "records, tapes and other media of heading 85.23 or 85.24". they remain to be ..... of section 111(m) are not applicable; that the penalty imposed under section 112 of the customs act is also not sustainable.4.1 countering the arguments, shri r.c. sankhla, learned senior departmental representative, submitted that after the amendment of note 6 to chapter 85, software is to be classified alongwith the hardware only; that ..... 9.2003, they indicated the configuration of the notebook and declared the assessable value as us $ 775.02 under sub-heading 84713010 of the first schedule to the customs tariff act; that since microsoft disc, they separately indicated the software and declared its assessable value as us $ 146. he, further, mentioned that the assistant commissioner, under .....

Vazir Polymers Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(163)ELT276TriDel

..... determined under section 12 of the customs act, which includes basic customs duty, additional customs duty and special additional duty of customs; that the additional duty of customs which is imposed under section 3(1) of the customs tariff act is equivalent to the central excise duty; that the notification no.3/2001 was amended by notification no. 48/2001- ..... v. cce, jaipur ii -2003 (50) rlt 121 (cegat) (sic) wherein it has been held that additional duty of customs shall be reckoned on effective rate and not on tariff rate; that the appellate tribunal had also relied upon the decision of the gujarat high court in the case of lucky star international ..... will satisfy the description given in the notification and, therefore, should also not be charged to additional customs duty which is equivalent to customs duty when they clear the goods manufactured by them in domestic tariff area. the submissions of the appellants would have been acceptable but for the explanation inserted in the notification .....

Shri Dinesh Mills Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(161)ELT894TriDel

..... assessable value in terms of the provision of customs valuation rules, 1988 for the purpose of levy of the customs duty under the appropriate heading of the customs tariff act, 1975. (c) the benefit of the concessional rate of duty claimed under notification no. 489/86-cus. as amended by 283/89 should not be disallowed in ..... exempts the goods specified in the schedule appended thereto falling within the chapters 84, 85 or 90 of the first schedule and section 3 of the customs tariff act respectively subject to certain conditions which inter alia are that the importers are actual users (industrial) engaged in manufacture of jute products and registered with ..... in terms of this amendment to their licence policy, they had imported the said machine for utilizing the same which was suitable for multi-fibre application including jute fibre.therefore, the appellants claimed the assessment under sub-heading 8446.29 under chapter 84 of the first schedule of the customs tariff act, 1975 with the benefit .....

Carlos Alberto Perez Lafuente vs.uoi & Ors.

Court : Delhi

..... 11b, of the applications filed before the 1st day of january, 2005 shall be the period specified under the section 11b before the commencement of the patents (amendment) act, 2005 or the period specified under these rules, whichever expires later. (emphasis supplied) 8. the controversy has arisen, since the petitioner moved the application requesting ..... and learned standing counsel for the respondents on the other hand, and have considered the respective submissions.15. the deferred examination system was introduced in the act by the patents (amendment) act, 2002. prior to that, all patent applications were required to be examined by the controller of patents under section 12. section 11b (1) provides ..... of 39 section 11(b); explanation to section 16(3), and; applications filed before 01.01.2005 (i.e. prior to coming into force of the amendment act, 2015 of 2005).23. learned counsel for the petitioner and the learned counsel for the intervener have not been able to point out as to how the .....

Connaught Plaza Restaurant (P) Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(154)ELT187TriDel

..... serve mix' to 'soft serve' amounts to manufacture, whether the product 'soft serve' is classifiable under heading 04.04 of the schedule to the central excise tariff act (or alternatively under sub-heading 2108.91) or under heading no. 21.05 as ice-cream as claimed by revenue, and whether the benefit of small scale exemption ..... or not containing cocoa'; that the commissioner has classified the product 'soft serve' under the category of 'ice cream' on the basis of statements of two customers who had understood the product as ice cream and that the composition, process of manufacture and ingredients of the product exactly conform to the essential ingredients of ice ..... place along with the incorporation of air and thereafter semi-solid soft serve is drawn from nozzle into wafer cone or a plastic cup and served to the customer on the spot. in both the impugned orders, the adjudicating authorities have held that the process amounts to manufacture as new commercial commodity comes into existence. .....

Meera Chemico Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(153)ELT538TriDel

..... ." we are thus of the view that heading 25.05 would cover also clays whether or not calcined. this view is strengthened from the fact that under customs tariff other clays, andalusite, kyanite and sillimanite, whether or not calcined, are classifiable under heading 25.08. we, therefore, hold that calcined pyrophyllite would be appropriately ..... the process of calcinations of raw pyrophyllite amounts to manufacture and whether the calcined pyrophyllite is classifiable under heading 25.05 of the schedule to the central excise tariff act as claimed by them or under heading 38.16 as confirmed by the commissioner (appeals) in the impugned order, 2. shri v. lakshmikumaran, learned advocate ..... of calcined material under the sub-heading; that again all sub-headings under heading 25.05 were deleted by finance act, 1995 and the heading 25.05 is now the same as that prevailing before its amendment in 1990-91.3.3 the learned counsel, further, mentioned that the commissioner (appeals), relying on note 2 .....

Sony India Pvt. Ltd. Vs. the Commissioner of Customs, New Delhi

Court : Delhi

..... ). notification no.102/2007 dated 14.9.2007 ( original notification ) exempted goods in the first schedule of the customs tariff act, 1975 ( cta ) from the whole of the sadc leviable under section 3(5) of customs act when imported into india for subsequent sale on the fulfillment of certain conditions.3. the appellant imported some items in ..... is necessary to examine the cusaa32014 page 7 applicability of any limitation period, whether under the amending notification or under section 27 of the customs act.11. section 3(8) of the cta states: (8) the provisions of the customs act, 1962(52 of 1962) and the rules and regulations made thereunder, including those relating to drawbacks ..... effect, in absence of a limitation period in the original notification no.102/2007-cus, in respect of goods imported prior to the issue of the amending notification.2. the facts briefly are that the appellant is involved in the import, distribution and sale of electronic items and it products. the appellant .....

Lucky Steel Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT99TriDel

..... basis of the source from which it was obtained (obtained from ship breaking).4. when notification no. 208/83-c.e., dated 1-8-83 was amended to incorporate chapter sub-headings of the new tariff act. sub-headings 72.15 and 72.09 which cover re-rollable material obtained from ship breaking, were not included in the table annexed to the notification ..... 25 of the first schedule to the old tariff act. these goods are manufactured from re-reliable materials from ship breaking and from open market. the issue raised in these appeals is whether the appellants are entitled to exemption under notification no. 208/83-ce., dated 1-8-83 as amended. the appeals are directed against the findings of the collector that the .....

Tata Teleservices Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(168)ELT181TriDel

..... appeals, the issue involved is whether fixed wireless terminal lsp-340 and lst - 250 are classifiable under sub-heading 8525.20.17 of the first schedule to the customs tariff act and the benefit of exemption under notification no. 21/2002-cus., dated 1.3.2002 (sl. no. 313) is available.2. shri anil p. datar, ..... submitted that the fixed wireless terminal imported by the appellants working on cellular technology on cdma platforms and, therefore, is classifiable under sub-heading 85252017 of the customs tariff which applies to "cellular telephone"; that the benefit of serial no. 313 of notification no.21/2002-cus which provides partial exemption to cellular phones and ..... attached to some telephone apparatus. it thus can not be classified under sub-heading 8525.20.17 of the customs tariff and it will be appropriately classifiable under sub-heading 8525.20.19 of the customs tariff as it has not been disputed by the revenue that the said model is not a 'transmission apparatus incorporating .....