Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Sorted by: old Court: delhi Page 9 of about 306 results (0.145 seconds)

Majestic Auto Ltd. and Shri Pankaj Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... based upon the presumption that the dealers were the agents of mal and hence dealers' premises was "place of removal" under sec.4 of the central excise act as amended from 28.9.1996, while the factual position is that the title to goods stood transferred from mal to dealers at the factory gate and therefore, the dealers ..... the test of sale. in the present case, there is no finding that the dealers suffered losses in their business of buying from mal and selling to the customer and that the losses, if any, were indemnified by mal which is a pointer towards a buyer/seller relationship between mal and its dealers. further in an agency ..... majestic auto limited (hereinafter referred to as mal) manufactures mopeds and scooters of different engine capacities and models falling under chapter 87 of the schedule to the central excise tariff act, 1985. they have two manufacturing units-one at ghaziabad and the other at ludhiana. at ghaziabad there are two divisions - one for the manufacture of mopeds and .....

Damini Printers (P) Ltd., Mb Dyers Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(191)ELT653TriDel

..... sabha on 22.7.1996 that the basic excise duty on processed fabrics falling under chapter 52, chapter 54 and chapter 55 of the schedule to the central excise tariff act which prior to presentation of budget that is 22.7.96 was chargeable only to additional excise duty in lieu of sales tax w2as imposed with a view to bring ..... themselves of modvat facilities hitherto not extended to them." 3. learned advocate, further, mentioned that in order to give effect to the budget proposal, the central government made suitable amendment in rule 57 a by notification no. 14/96 ce (nt) dated 23.7.96 empowering central government issued notification no. 11/96 ce dated 23.7.96 for ..... this notification was subsequently replaced by notification no. 29/96-central excise (nt) dated 3.9.96 for revising the deemed credit rate; that the central board of excise & customs also issued a circular no. 234/77/96 dated 3.9.96 for guidance and proper implementation of the scheme of modvat on textile fabrics; that in para 4.5 .....

Ars and Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(102)ECC316

..... of the appeal.2. the appellants are manufacturers of various varieties of scented powdered "supari" falling under chapter sub-heading no. 2107 of the schedule to the central excise tariff act, 1985. the scented supari was packed in sachets of various sizes containing less than 10 gms of such material. these sachets were sold in the multi-piece packages and such ..... a retail price which does not constitute the sale consideration for such sale etc., such goods shall be liable to confiscation. under explanation i as it stood prior to the amendment (w.e.f. 14.5.2003), 'retail sale price' was defined so as to mean "the maximum price at which the excisable goods in packaged form may be sold ..... shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purpose of this section" as was provided in the amended section 4a(4) w.e.f. 14.5.2003.8. in the present case, admittedly, retail sale price was mentioned on the packages as mrp only in the .....

Yum! Restaurants India Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Reported in : (2005)196CTR(Del)435; 122(2005)DLT370; 2005(83)DRJ102; [2005]278ITR401(Delhi)

..... a right of being heard in regard to the material gathered on the basis of the audit conducted by the special auditors. the law was amended and by taxation laws (amendment) act, 1974 post hearing was specifically provided to the assessed w.e.f. 1.4.1996. the law has specifically contemplated an effective post-decisional ..... is satisfied on facts placed before him that there is a sufficient cause necessitating extension. the burden of proof in such an inquiry is clearly on the customs officer apply for extention and not on the person from whom the goods are seized.'12. the apex court further observed (page 694) :'since the collector ..... equally in an administrative inquiry which entails civil consequences.'11. in assistant collector of customs and superintendent, preventive service customs v. charan das malhotra, : 1973ecr1(sc) , the apex court while considering the provision of sub-section (2) of section 110 of the customs act, observed (page 692) :'there can be no doubt that the proviso to the .....

H and R Jhonson (India) Ltd. Vs. Designated Authority Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(185)ELT125TriDel

..... above its normal value during the period of investigation and therefore, no anti-dumping duty be imposed on the imports of vitrified/porcelain tiles falling under chapter 69 of the customs tariff act, 1975. by the impugned notification no. 28/2004 dated 28.7.2004 the central government, in exercise of the powers conferred by sub-section (1) read with sub- ..... be imposed on the imports into india of subject goods produced by nanhai of china and exported by prestige, uae. the amendment was made effective from the date of the issue of the notification ordering provisional assessment i.e.1.7.2003.3. it was contended by the learned senior advocate ..... section (5) of section 9(a) of the said act read with rules 18, 20 and 22 of the rules of 1995, on the basis of the said final findings of the designated authority amended the notification no. 73/2003 dated 1.5.2003 by inserting a proviso that no antidumping duty shall .....

Rajinder Singh and ors. Vs. Financial Commissioner and ors.

Court : Delhi

Reported in : 122(2005)DLT151; 2005(83)DRJ219

..... ; the administrative instructions relied upon by the financial commissioner to hold such sales illegal, cannot be enforced; they were contrary to express provisions. the amendment creating a bar on registration of sales outside the city came into force subsequently.(f) the impugned order, besides not following the procedure established by law ..... sufficient opportunity. the right to notice has been described in a constitution bench judgment of the supreme court, in i.j. rao, asstt. collector of customs v. bibhuti bhushan bagh, : 1989(42)elt338(sc) as follows:'the right to notice flows not from the mere circumstance that there is a proceeding ..... to move the revision petition, well after conclusion of consolidation proceedings. the revision petitions never disclosed how they had a grievance; the financial commissioner acted in violation of law in not noticing this aspect.12. it has also been averred that the contesting respondents themselves are beneficiaries under the consolidation proceedings .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... expression "may" thereby giving a discretion to the authorities concerned to either reduce or waive the interest. the change brought about by the amending act (finance act, 1987) is a clear indication of the fact that the intention of the legislature was to make the collection of statutory interest mandatory." ..... . it therefore, thought it fit that there should be some arrangement in india for organizing the reception of such engineers, helping them in their customs clearance, their transportation, accommodation, maintenance of their residential buildings, making travel arrangements, providing facilities like telephone, telex, accounting, secretarial and other assistance ..... 3) develop market opportunities for motorola products and services by introducing motorola products and services and by providing product and service information to potential customers and partners in liaison and support of motorola and provide warranty and after sales services in connection with the products sold. (4) .....

Collector of Central Excise Vs. I.T.W. Signode India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(102)ECC433

..... had questioned the vires of the said provisions and the supreme court, for the reasons given in the judgment, held that section 11a of the said act as amended was a valid piece of legislation. having answered the reference made to the larger bench, the supreme court was of the opinion that in the peculiar facts ..... the processes are cumulatively taken into consideration, and such multiple processes bring about a distinct product, they would amount to manufacture for the purpose of the excise tariff. box strappings manufactured by the assessee are the products in which cold, rolled steel strips are used as a raw material and converted into a different product ..... processes did not change the basic characteristics or the qualities of the strips and the final product remained strips when read with the definition of "strips" in the tariff. it was held that "steel strappings" fitted in the more specific description viz. "strips" than the general description under chapter sub-heading no. 7308.90 .....

international Airport A.i. Officers Asso. Vs. Union of India (Uoi) and ...

Court : Delhi

Reported in : AIR2006Delhi46; 123(2005)DLT713; 2005(84)DRJ357

..... of the authority including cargo handling, setting up of joint ventures for the discharge of any function assigned to the authority.' section 1(3)(aa) of the amended act reads as follows:-'(aa) all private airports insofar as it relates to providing air traffic service, to issue directions under section 37 to them and for the ..... behalf of the respondent no.2 has drawn this court's attention to the amended provisions of the airport authority act by which the concept of private airports was brought in by virtue of amendment of sub-section (3)(aa) of section 12 of the aai act by introduction of clause wherein the private airports have been defined. this clause ..... the iaai as provided in sub-clause(aa) included the establishment of private airports than the present challenge cannot be entertained as a harmonious construction of the act clearly shows that it is open to the respondents to take the action of part privatization which has been challenged in the present writ petition. the learned .....

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 .....