Court : Mumbai
Decided on : Aug-20-2002
Reported in : 2003(1)BomCR667; 2003(86)ECC422; 2002LC584(Bombay); 2003(1)MhLj31
..... are justified in denying the benefits of exemption notification bearing no. 114/1980 and 113/1987 available to the goods falling under chapter 84 of the first schedule to the customs tariff act, 1975 ('c.t.a.' for short) merely because the petitioners had registered their contract to import the said goods as project import falling under chapter 98 of the ..... 98 of the c.t.a. it was the contention of the revenue that the basic custom duty under chapter 98.01 of c.ta. is 60% ad-valorem. according to the revenue. exemption notification no. 132/85 dated 19-4-1985 as amended from time to time was applicable to the machinery imported by the petitioners. the said notification ..... , as amended, exempted the goods falling under the heading no. 84.66 of the first schedule to the c.t.a. when .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-14-2002
Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)
..... finance bill, 2001 (bill no.17 of 2001) certain amendments were proposed to the first schedule of the tariff act in the manner specified in the fourth schedule. the said amendment reads as under : 'the fourth schedule [see section 127(a)] : in the first schedule to the tariff act (1) in chapter 21, for note 3, the following ..... from one country to another according to differences in climate, diet, economic conditions and even within the same country according to differences in habits, social customs and standards of public morality. a new factor of growing importance since the middle of the 19th century has been the rapid urbanisation, industrialization and mechanisation ..... damned tobacco, the ruin and overthrow of body and soul.' another indictment is from james i of england (counterblast to tobacco) when it is said : 'a custom (smoking) loathsome to the eye, harmful to the brain, dangerous to the lungs and in the black stinking fume thereof, nearest resembling the horrible stygian smoke of .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-17-2002
Reported in : 2003(2)ALLMR583; 2003(3)BomCR347; [2003]114CompCas378(Bom); [2003]42SCL769(Bom)
..... subject to supervisory control of reserve bank of india. when we sec the background in which part v was included in banking regulation act with effect from march 1, 1966 by act 23 of 1965 we find that amending act 23 of 1965 was passed with a view to bring co-operative banks within the ambit of banking regulation ..... act. the statement of objects and reasons for the amending act reads thus :'the provisions of the banking companies act, 1949, are not now applicable to or in relation to co-operative banks. the deposits and working funds of co- ..... in 1943, as if that definition was bodily written into section 2(c) of the taxation act. if the subsequent orissa motor vehicles taxation (amendment) act, 1943, incorporating the definition of 'motor vehicle' referred to the definition of 'motor vehicle' under the act as then existing, the effect of this legislative method would, in our view amount to an .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-03-2002
Reported in : 2002(3)ALLMR625; 2003(1)BomCR401
..... in his favour stating that he belonged to hindu thakar caste -- a scheduled tribe listed at serial no. 44 of the scheduled castes and scheduled tribes (amendment) act, 1976. when the said certificate was subjected to verification by the scrutiny committee for the scheduled tribes, the committee invalidated the caste claim and the caste certificate ..... examined under the facts and circumstances of the case. the notification of the president under article 342 of the constitution under the scheduled castes and scheduled tribes (amendment) act, 1976, is conclusive and final. there are catena of decisions of this court holding that the court cannot examine to find out the caste of the party ..... 20. the social order in the village is well known amongst the residents for years and for generations. each group has sound knowledge of the social status, customs and traditions of the other group as they have grown up and lived together for generations and may be for centuries. 21. by an order made by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-04-2002
Reported in : (2003)(160)ELT665Tri(Mum.)bai
..... the appellants are a 100% export-oriented unit (eou) and they had manufactured tops falling under chapter 84 of the schedule to the central excise tariff act, 1985 and chapter 84 of the customs tariff act, 1975. they stopped the manufacturing activity w.e.f. 25-4-1994 and they also stopped the exports from july, 1994. for manufacture and export ..... of these goods, they had imported capital goods during the period from may, 1990 to june, 1992 by availing the exemption under notification no. 13/81-cus., dated 9-2-81 as amended ..... . the appellants had also executed a bond with the customs authorities and had given an undertaking to the effect that the unit having failed to carry out their export obligation, is liable to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-09-2002
Reported in : (2003)(159)ELT319Tri(Mum.)bai
..... 100% eou engaged in producing cut flowers for export purpose. fresh cut flowers are covered under chapter heading 06.03 of the schedule to the customs tariff act, 1975, whereas, they are not covered by any of the entries in the schedule to the central excise tariff act, 1985 and are hence non-excisable goods. the appellants had cleared part of their produce to domestic ..... tariff area in terms of sub-clause (b) to clause ii of sales of agro products guidelines for sale of goods in dta and in terms of appendix 42 of hand book of procedures 1997-2000 as amended, without payment of any duty of excise or customs during the period april, 1998 to december, 1999 .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-02-2002
Reported in : 2003(162)ELT25(Bom); 2003(2)MhLj84
..... our view, is misplaced for the reasons recorded hereinafter.20. in order to appreciate the contention raised in this behalf, it is necessary to notice the scheme of the customs act. the customs act is an act to consolidate and amend the law relating to customs. in order to appreciate the contention raised in this petition, it is necessary to notice a basis premise that under the ..... 12 deals with chargeability, section 14 deals with the valuation of the goods for purposes of assessment and section 15 deals with determination of rate of duty and tariff valuation of imported goods. in this case, we are not concerned with the valuation or the applicable rate of duty because on payment of redemption fine the petitioners had not .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-01-2002
Reported in : 2003(2)ALLMR97; 2003(1)BomCR500; (2003)1BOMLR315; 2003LC569(Bombay); 2003(156)ELT819(Bom); 2003(1)MhLj155
..... exim policy 2002-2007 which power is not conferred upon the dgft. as stated hereinabove section 6(3) of the act expressly prohibits the dgft from exercising the power of amending the exim policy. therefore, in the absence of any power under the statute, the a.l.c. circulars and the public notice dated 20th may, 2002 to prohibit ..... out the relevant policy provisions.4. section 5 of the foreign trade (development and regulation) act, 1995 ('act' for short) empowers the central government to announce the export-import policy (exim policy) and also amend that policy form time to time. section 6 of the act empowers the central government to appoint any person as dgft to advice the government in the ..... the policy and to exercise such powers as is conferred upon him by the central government in implementing the exim policy. however, section 6(3) of the said act provides that the power to amend the policy cannot be delegated to the dgft and it is the prerogative of the central government only, to .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-20-2002
Reported in : 2003(5)BomCR445; 2003(90)ECC293; 2003LC143(Bombay); 2003(156)ELT467(Bom); 2003(3)MhLj645; [2004]135STC168(Bom)
..... weremanufactured and removed without payment of duty by thepetitioner having their site at m/s. bajaj auto ltd.,waluj, and at the site of other respective customers.the notice, thereafter, had imputation of charges inannexure b and then the supporting documents were listedin annexure c. (d) in the aforesaid notice, ..... shedwere also supplied by these parties. it is thereafterthat the petitioner / company executed the works contractas per the drawing, specifications and designs furnishedby the customer. the raw material made available by theparties concerned was according dealt with. thecompanys activities consisted in preparing and tailoringthe structural items to fit in such ..... bythe appellant for manufacture of tubes and pipes out ofduty paid raw material was assessable to duty underresiduary tariff item no. 68 of the schedule beingexcisable goods within the meaning of central excises &salt; act, 1944. the apex court held that from the factsit was clear that the appellant had erected the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-23-2002
Reported in : 2002(4)ALLMR365; 2003(153)ELT528(Bom)
..... rayon which are woven and which are not subjected to any process. it is their case that they fall under heading 5408 of the schedule to the central excise tariff act and are not liable for any additional excise duty. as against that, the stand of the department was that they fall under the category 'tyre cord fabric' of ..... shri p.p. mittal heard that appeal and decided it on 27th october, 1987 and confirmed the original order dated 23rd july, 1986. the present petition was, thereafter, amended to challenge this appellate order. however, this court by its order dated 11th december, 1987 granted liberty to the petitioners to file an appeal to the cegat against the above ..... december, 2002.16. prothonotary and senior master of this court to send a copy of this order to the member secretary (personnel) of the central board of excise and customs for action on their part. we direct the member secretary (personnel) to file a report in this court by 30th september, 2002 as to what decision the board .....
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