Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Sorted by: recent Court: mumbai Page 8 of about 230 results (0.313 seconds)

Raymond Limited, Under Companies Act, 1956 and Mr. Vasant Naag of Navi ...

Court : Mumbai

Reported in : 2009(5)BomCR174; 2009(111)BomLR2444; 2009(167)LC7(Bombay); 2009(240)ELT180(Bom)

..... the joint secretary (tru) stated as follows:10. all rate changes in customs and excise duties are explained in detail in the explanatory notes. you would appreciate that number of changes have been carried out through amendments in notifications, rules and acts. though every care has been taken to reflect the intention of the government clearly ..... table below and falling within the chapter, heading no. or sub-heading no. of the first schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the central excise tariff act), specified in the corresponding entry in column (2) of the said table, from whole of the duty of excise leviable thereon ..... that chapter 55 deals with `man-made staple fibre , mr. sethna submitted that in the general rules for interpretation of the first schedule to the excise tariff it is clearly stated that the titles of sections, chapters and sub-chapters are provided for easy reference only and for legal purposes, classification shall be .....

Reliance Industries Limited (a Company Incorporated Under the Provisio ...

Court : Mumbai

Reported in : 2009(111)BomLR2507

..... to 40 mmscmd under certain conditions151. the learned counsel for ril further submitted that the present proceedings adopted by rnrl are clearly an attempt to obtain amendment to the gsma which has been accepted and acted upon by rnrl. ril respectfully submits that it is not open to rnrl to approbate and reprobate the gsma or the provisions thereof as it ..... well as option quantity gas will be supplied by ril having beenagreed upon the only area left for discussion is the changes to be made to the ntpc gspa to customize it to suit gfms and to make the agreements bankable in international financial markets. thus, the mou, the scheme, the correspondence, pleadings and arguments in courts establish that it ..... the gas is acquired by the dadri or any other power project at government approved prices the regulator will accept that price as a passthrough cost in determining the tariff of electricity. if rnrl acquires gas at us$ 2.34 per mmbtu and sells it at a higher price it is obvious that in the .....

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

..... be a tax on mineral rights. in either case, the impugned cess is covered by entries 49 and 50 of list ii. the west bengal taxation laws (amendment) act 1992 must be and is held to be intra vires the constitution. (h) it is therefore obvious that in spite of land being coal bearing & used ..... state of west bengal v. kesoram industries ltd. (supra) facts show that the constitutionality of the cess act, 1880, west bengal primary education act, 1973, west bengal rural development and production act, 1976 as amended by the west bengal taxation laws (amendment) act, 1992 whereby and where-under cess was levied on 'coal', 'tea', 'brick-earth' and 'minor ..... coal matters. before it, the hon. apex court observes:136. the amendments incorporated by the west bengal taxation laws (amendment) act 1992 w.e.f. 1- 4-1992 into the provisions of the west bengal primary education act 1973 and the west bengal rural employment and production act 1976 classify the land into three categories: (i) coal-bearing land, .....

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

..... language of the validation clause, as quoted by us earlier, that the liability was extended not by way of clarification but by way of a amendment to the finance act with retrospective effect. it is well established that while it is permissible for the legislature to retrospectively legislate, such retrospectivity is normally not permissible to ..... judgments:cit v. b.c. srinivas setty : [1981]128itr294(sc) .blue bay fisheries pvt. ltd. v. cit : [1987]166itr1(ker) .associated cement companies ltd. v. commissioner of customs : 2001(128)elt21(sc) .tata consultancy services v. st. of a.p. air 2005 sc 371cit v. d.p. sandu bros : (2005)193ctr(sc)578 . . bharat sanchar ..... operation;iv) the petitioner would be an assessee in default even in accordance with the language of section 201 prior to the amendments made by the finance act, 2008; andv) the amendments made by the finance act, 2008 are not violative of article 14 of the constitution. rejoinder to submission (i) of the respondents 108. it is .....

Mohd. Riyazur Rehman Siddiqui Vs. Deputy Director of Health Services

Court : Mumbai

Reported in : 2009ACJ585; 2008(6)MhLj941

..... learned single judge dated 13th february 1992, held that the letters patent appeal would be maintainable as it was filed prior to coming into force of the amending act of 2002 act. the supreme court also noticed the judgments in the case of kamal kumar dutta (supra) and subal paul (supra). the main contention in these cases ..... on 30th december 1999, it was not enforced because of various factors. clause (b) of section 100a was subsequently deleted finally and as already noticed, by the amending act of 2002, present section 100a was introduced. present section 100a reads as under:13. section 100a. notwithstanding anything contained in any letters patent for any high court ..... an ambiguity or the plain meaning of the words used in the statute would be self defeating.recently, again supreme court in grasim industries ltd. v. collector of customs, bombay : 2002(141)elt593(sc) has followed the same principle and observed:where the words are clear and there is no obscurity, and there is no .....

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

..... shruti colorants limited, the assessee, are carrying on the business of manufacture of dye intermediate falling under csh 3204.19 of the first schedule to the central excise tariff act, 1985. the assessee was availing the facility of cenvat credit on inputs and capital goods used in or in relation to manufacture of their final products under rule ..... it is true of course that the courts will lean heavily against any construction of a statute which would be manifestly fair. but they have no power to amend or supplement the language of a statute merely because in one view of the matter a subject feels himself entitled to a larger decree of say in the ..... with interest but waived the penalty. the revenue felt aggrieved from the order of the commissioner (appeals) in waiving the penalty, thus preferred an appeal before the customs excise and service tax appellate tribunal, west zone at mumbai. the appeal of the department was dismissed by the tribunal which held that, in view of the judgments .....

The Commissioner of Customs (Preventive) Vs. Noble Asset Co. Ltd. and ...

Court : Mumbai

Reported in : 2008(5)BomCR25; 2008(131)ECC102; 2008(157)LC102(Bombay); 2008(230)ELT22(Bom)

..... by or under any law made by parliament. this article was substituted by the constitution (fortieth amendment) act, 1976 and came into effect from 27th may, 1976. article 1 of the constitution was not amended either to include the territorial waters or the continental shelf or the exclusive economic zone and ..... designated locations in the exclusive economic zone (eez), no such concurrent jurisdiction exists or has been conferred as seen from the notification issued under the customs act, 1962. the preliminary objection as to want of jurisdiction, therefore, was upheld. the other contentions were considered and disposed off. it is revenue ..... area designation of officer(1). (2) (3) (4) (5)1. (a) port of mumbai commissioner deputy commi- assistantairport of customs ssioner of commissionerssantacruz and mumbai, sahar customs, customs,sahar airports) airport and working under workingthe area under sahar air control of under thejurisdiction of cargo, the commiss- the controlof the bombay jawaharlal .....

Annaji Raut Shikshan Sanstha and anr. Vs. Secretary, Department of Edu ...

Court : Mumbai

Reported in : 2008(6)ALLMR389; 2008(6)MhLj538

..... . now rule 2.13 of the said code stipulates that the school started without such permission, shall not ordinarily be considered for grant of such permission. the effect of the amendment is that the work 'recognition' stands substituted by the word 'permission'. it is evident from the reading of the rule that ordinarily if the applicant opens a new school without .....

Flemingo Duty-free Shop Pvt. Ltd. and Mr. Vivek S. Bhatt Vs. Union of ...

Court : Mumbai

Reported in : 2008(4)ALLMR663; (2008)110BOMLR1730

..... namely, the state distancing itself from commercial activities. our attention was invited to the statement of objects and reasons of the airports authority of india amending act 2003 and the observations of the supreme court in its judgment in the case of zee telefilms (supra). the learned counsel took us through ..... management contract/nonconcessionaire type agreement. asian airport presence and experience. asian duty free sales. type of merchandise sold. number of international indian passengers. customs inquiry resulting in adverse findings or payment of penalty. in the additional affidavit dated 20.2.2008 filed before the hon'ble supreme court, the ..... , managing and developing mumbai international airport is also closely related to governmental functions as the airport is a conglomerate of various sovereign functions such as customs, immigration, etc. which are intertwined with functions of public importance. vi) specifically, the powers and the functions of the airport authority of india .....

Mrs. Mudra G. Nanavati Vs. the Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... (supra) has been considered by the tribunal in the case of m/s vin vish corporation ltd. in that case search under the customs act was earned out by the customs authorities. section 37(2) of the customs act provide that provisions of the crpc relating to searches shall so far as may be applied to the searches directed under section 37(1 ..... or based on a concession or takes a view which it is impossible to arrive at or there is another view in the field or there is a subsequent amendment of the statute or reversal or implied overruling of the decision by a higher court or same such or similar infirmily is manifestly perceivable in the decision such ..... search. in that context hon'ble supreme court while examining the provision held that conditions provided in section 165 of the crpc are to be followed by the custom officials while conducting the search. if they have deviated from those conditions then they are supposed to give justification for the deviation when a challenge before the court .....