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Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Page 4 of about 2,221 results (0.164 seconds)

Feb 06 2004 (HC)

Vazir Polymers Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : (2004)2GLR1338

..... article belongs, and where such duty is leviable at different rates, the highest duty.... ... ... ... ...section 5a of the central excise act, 1944 was inserted by the customs & central excises laws (amendment) act, 1988 with effect from 1.7.1988.sec.5a - power to grant exemption from duty of excise.- if the central government is satisfied ..... zones had been manufactured or produced in india and then to see what amount of excise duty was leviable thereon because section 3 of the customs tariff act has been enacted to provide for a level playing filed to the present or future manufacturers of the like articles in india; otherwise levying of ..... value of such excisable goods shall, notwithstanding anything contained in any other provision of this act, be determined in accordance with the provisions of the customs act, 1962 (52 of 1962) and the customs tariff act, 1975 (51 of 1975).section 3 of the customs tariff act, 1975sec.3 - levy of additional duty equal to excise duty.- (1) any article .....

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Aug 24 2005 (SC)

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

..... specified duty paid on such capital goods only to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the customs tariff act, 1975 (51 of 1975), equivalent to the duty of excise paid on such capital goods.(5) the credit of the specified duty on capital goods (other than ..... and coolants.(2)(i) the manufacturer of the final products shall be allowed credit of the duty of excise or the additional duty leviable under section 3 of the customs tariff act, 1975 (51 of 1975) (hereinafter referred to as 'specified duty') paid on the capital goods.(ii) the manufacturer availing of the credit may utilize the same for ..... notification in the official gazette, specify in this behalf for the purpose of allowing credit of any duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975), as may be specified in the said notification (hereafter, in this section, referred to as the specified duty) paid on the goods used .....

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May 26 2003 (HC)

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

..... by the appellant are not seaworthy and they arc admittedly for the purpose of breaking. there is a separate entry for this purpose both under the customs tariff act and central tariff act. the product actually imported is the material that can be retrieved from the ship; the structure by itself is of no value and the appellant ..... reasonably possible if we keep in mind the legislative purpose of the exemption clause. it is also relevant to notice that the entries in the customs tariff act and the central excise tariff act are different for vessels imported for use and vessels imported for breaking up. in this case, the vessels have been imported by the appellant ..... article 286 in the constitution'.the rule was again applied by the supreme court in similar context while construing the changes brought about by the constitution 46th amendment act ingoodyear india ltd. v. state of haryana - : [1991]188itr402(sc) .19. as per the rule of 'purposive construction', the parliament is presumed to .....

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Oct 29 2003 (SC)

Union of India (Uoi) Vs. Ahmedabad Electricity Co. Ltd. and ors.

Court : Supreme Court of India

Reported in : AIR2004SC11; 2003(90)ECC249; 2003LC274(SC); 2003(158)ELT3(SC); (2004)2GLR1257; 2003(9)SCALE123; (2003)11SCC129; [2004]134STC24(SC)

..... . v. union of india and ors. : 1985(20)elt222(sc) . this was a case of levy of additional customs duty under section 3(1) of the customs tariff act, 1975. this duty is leviable in addition to the customs duty under section 12 of the customs act. the additional customs duty is leviable on items imported into india if like articles if produced or manufactured in india are ..... february, 1986 exempted cinder from levy of excise duty. the whole thing was sought to be overturned after the annual budget for the year 1996-97. the tariff act, 1975 was amended by virtue of the tariff act, 1985. the exemption was withdrawn by virtue of notification no. 11/96 dated 23rd july, 1996 in view of the annual budget for the year 1996-97 .....

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Feb 05 2010 (SC)

Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2010(251)ELT3(SC); JT2010(2)SC61; 2010(2)SCALE119; (2010)2SCC733

..... allow.....17. it is clear from the language of the notification that in order to avail of the benefit of exemption from whole of the duty of customs leviable under the customs tariff act, 1975, twin conditions, viz., (1) capital goods, components, etc. are required for repairs of ocean going vessels, and (2) the ship repair ..... imported under the procedure to be followed for 'transhipment' or for 'warehoused goods for exportation', no customs duty was payable by virtue of the provisions contained in sections 54 and 69 of the act. although, the amendment was allowed by the high court in order to examine whether the initial stand, based on the exemption ..... . the investigations revealed that the appellant had clandestinely availed of benefit of import duty exemption notification no. 211/83-cus dated 23rd july, 1983, as amended, on the import of multiple consignments of engineering cargo as 'ship spares'. based on the material collected in the course of investigations, two show cause notices .....

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Nov 09 2005 (HC)

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 .....

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Apr 12 2006 (HC)

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... reports was available. the directive principles and fundamental duties stand as they stood when the directions were issued to implement the recommendations as also when the amending act was introduced. the position of international covenants is similar. the complaints before the government were the same namely that in the prohibited establishments, prostitution rackets ..... rs.500/-or rs.1000/-into bundles of rs.10/-, or rs.50/-or rs.100/-to the customers. the customers would then themselves stand next to the girls while they were dancing and shower these currency notes on the girl who they fancied. after showering notes ..... manner that are unknown to any known or established dance form and is performed with the sole objective of rousing the physical lust amongst the customers present. the customers in that state are being provoked and prompted to shower the currency notes. the bar owners provide the facility of changing large currency notes of .....

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Oct 07 2004 (SC)

Zile Singh Vs. State of Haryana and ors.

Court : Supreme Court of India

Reported in : AIR2004SC5100; JT2004(8)SC589; (2005)141PLR85; 2004(8)SCALE659; (2004)8SCC1; (2005)1UPLBEC239

..... 5.4.1994. obviously, this is not what the legislature intended.4. it took more than six months for the state legislature to realize its error. the haryana municipal (second amendment) act, 1994 (act no. 15 of 1994) was enacted by the legislature which received the assent of the governor of haryana on 3rd october, 1994 published in haryana gazette (extraordinary) dated 4th ..... legislations as are explanatory and declaratory in nature. the classic illustration is the case of att. gen. v. pougett [1816] 2 pri 381. by a customs act of 1873 53 geo. 3 a duty was imposed upon hides of 9s. 4d., but the act omitted to state that it was to be 9s. 4d. per cwt., and to remedy this omission another ..... customs act (53 geo. 3, c. 105) was passed later in the same year. between the passing of these two acts some hides were exported, and it was contended that they were not liable to pay the duty of 9s. 4d. per cwt., but thomson .....

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Apr 30 2007 (HC)

Ramvilas Bajaj Vs. Ashok Kumar and anr.

Court : Andhra Pradesh

Reported in : 2007(4)ALD137; 2007(4)ALT348; AIR2007NOC2064(FB)(AP)

..... before the civil courts or appellate, revisional or executing courts. these cases are required to be decided without reference to and application of the provisions of the amendment act of 2005.the registry is directed to post all these cases before the respective benches according to the roaster to hear and dispose of the same on merits. ..... as it existed on the date of passing of the decree.the supreme court in that case rejected the contention advanced on behalf of the defendant that the amendment act being a beneficial legislation meant for the general benefit of the citizens, the provision shall be construed as being retrospective in its operation. their lordships referring to ..... source of income which has been arranged or provided for before the date of imposition of the tax does not mean that a tax is retrospectively imposed. (commrs. of customs and excise v. thorn electrical industries ltd. (1975) 1 wlr 1661, dilip's case (supra)).62. it is not necessary for us to examine whether or .....

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Aug 09 2011 (SC)

K.T. Plantation Pvt. Ltd. and anr. Vs. State of Karnataka

Court : Supreme Court of India

..... compulsory acquisition of titgunni estate was not for public purpose and the compensation provided thereunder was illusory. during the pendency of the writ petition the act was amended by the amendment act 2001, w.e.f. 01.11.96 by inserting a new section 19a to provide clarity for payment of amount to the owners/interested persons ..... compensation has been specifically incorporated in article 30(1a) as well as in the 2nd proviso to article 31a(1) for achieving specific objectives. constitution's 44th amendment act, 1978 while omitting article 31 brought in a substantive provision clause (1a) to article 30. resultantly, though no individual or even educational institution belonging to ..... regional transport officer, chittoor and ors. v. associated transport madras (p) ltd. and ors. (1980) 4 scc 597, cannanore spinning and weaving mills ltd. v. collector of customs and central excise, cochin and ors. (1969) 3 scc 112, hukam chand etc. v. union of india (uoi) and ors. (1972) 2 scc 601. 19. shri .....

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