Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xiii lac gums resins and other vegetable saps and extracts Page 1 of about 8 results (0.089 seconds)

Kolety Gum Inds. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(100)ECC97

..... is mixed and packed and ready for sale." 1.3 the commissioner in the impugned order classified 'guar dal flour' under sub-heading no. 1301.10 of the central excise tariff act, 1985 & demanded duties with interest and imposed penalty. hence this appeal. a) the appellants are manufacturing tamarind, kernel powder and gaur dal flour. b) guar plant, cynamopsis ..... issue as to whether "dhoop" and "aggarbatti" would fall within the meaning of term "perfumery" as appearing in sl. no. 16 as it stood prior to the amendment held in paragraph 9 and 10 as under: 9. entries in the schedules of sales lax and excise statutes list some articles separately and some articles are grouped together. when ..... of the appellant for classification under 1101 find support from circular f.no. 10/18/86 cx 1 dated 14.8.1986 issued by central board of excise and customs with reference to the tamarind kernel powder. e) this view is also supported by the decision of the cestat in the case of kraps chem pvt ltd v. .....

Dabur India Ltd. Vs. Commissioner of Central Excise

Court : Supreme Court of India

Reported in : 2003LC129(SC); 2003(157)ELT129(SC)

..... that of limitation. but, the mainstay of the appellants argument is a circular which has been issued by the central board of excise and customs (cbec) under section 37b of the act by which the board has issued a clarification in respect of liquid vegetable extracts obtained in the manufacture of ayurvedic medicines. the circular clarified ..... along with other ingredients. merely because the herbs had medicinal properties, it could not be said that the extracts were medicaments as per the definition in the tariff and as commonly understood,'12. the tribunal's reasoning appears to be contrary to the cbec circular and in any event wholly contradictory. according to the ..... be used as medicaments, it was held that they were properly classifiable under chapter 13 and not in chapter 30.10. the commissioner's interpretation of the tariff item was made without reference to the cbec circular. his conclusion that only products which are capable of being put to therapeutic was prophylactic used as such .....

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court : Supreme Court of India

..... meaning no.abbreviation 1. bis bureau of indian standards 2. cbic central board of indirect taxes and customs 3. ceta central excise tariff act, 1985 7 4. ce act central excise act, 1944 5. cet sh central excise tariff sub-heading 6. cestat customs, excise and service tax appellate tribunal 7. ctpm chewing tobacco and unmanufactured tobacco packing machines (capacity determination ..... 173-b are analogous.39. however, the said finding in cotspun s case would not merit acceptance for the simple reason that the amendment to section 11a of ce act, brought by act 10 of 2000, would clearly take within its sweep, that even if there is non-levy or non-payment, short levy or ..... is zarda/jarda scented tobacco . in the said report the superintendent has opined as under: as regards the assessee s letter dated 02.03.2015 regarding amendment in their registration by changing the cetsh of their final product form 24039910 (chewing tobacco) to 24039930 (jarda scented tobacco), it is submitted that looking to .....

Indore Development Authority Vs. Manoharlal and Ors. Etc.

Court : Supreme Court of India

..... to approach the labour court. that is ensured by adding the words "or the date of commencement of the industrial disputes 243 (2007) 9 scc109308 (karnataka amendment) act, 1987, whichever is later" to the words "within six months from the date of communication to him of the order of discharge, dismissal, retrenchment or ..... for the acquisition ofthc land shall lapse: provided that in a case where thc said declaration has been published before the commencement of the land acquisition (amendment) act. 1984 the award shall be made within a period oftwo years from such commencements. explanation: in computing the period of two years referred to in ..... customs and patent appeals decided on 5th november, 1934, yardley & co. ltd. v. united states, the court considered the question of classification and assessment with duty of certain merchandise consisting of empty glass jars and lids, and whether these could be considered as entireties that would be dutiable under paragraph 33 of the tariff act .....

In Re Article 370 Of The Constitution

Court : Supreme Court of India

..... overall, the constituent units of the country ought to consist of states and territories with the latter being centrally administered.317479. the constitution (seventh amendment) act 1956 amended the first schedule and modified the categorisation of the constituent units in the country, largely in accordance with the recommendations made by the commission. it ..... of jammu and kashmir; and d. notwithstanding anything contrary contained in any law, document, judgement, ordinance, order, by-law, rule, regulation, notification, custom or usage having the force of law in the territory of india, or any other instrument, treaty or agreement as envisaged under article 363 or otherwise. ..... or any other provision of the constitution of jammu and kashmir or any law, document, judgement, ordinance, order, by-law, rule, regulation, notification, custom or usage having the force of law in the territory of india, or any other instrument, treaty or agreement as envisaged under article 363 or otherwise. .....

The State of Karnataka by Its Chief Secretary Vs. State of Tamil Nadu ...

Court : Supreme Court of India

..... to frame a scheme for the implementation of its decision would result in an anomalous situation. however, in its view, as the inter-state water disputes (amendment) act, 1980 did not provide for details with regard the to constitution of the machinery and its functions, it had the implied power to make recommendations in that ..... comprising the rules, are applicable to the use of the waters of an international drainage basin except as may be provided otherwise by convention, agreement or binding custom among the basin states, attests the non-statutory character thereof. article ii defines international drainage basin to be a geographical area extending over two or more states ..... , effect shall, as nearly as may be, continue to be given to the provisions of any 85 such agreement as is therein referred to which relate to customs, transit and communications, -posts and telegraphs, or other like matters, until the provisions in question are denounced by the ruler of the indian state or person .....

Mukesh and Anr Vs. State for Nct of Delhi and Ors

Court : Supreme Court of India

..... exonerate. the sophisticated technology of dna finger printing makes it possible to obtain conclusive results. section 53a cr.p.c. is added by the code of criminal procedure (amendment) act, 2005. it provides for a detailed medical examination of accused for an offence of rape or attempt to commit rape by the registered medical practitioners employed in a ..... 2000) 1 scc247 state of h.p. v. asha ram (2005) 13 scc766 13. clause (g) of sub-section (2) of section 376 ipc (prior to 2013 amendment act 13 of 2013) deals with cases of gang rape. in order to establish an offence under section 376(2)(g) ipc, read with explanation i thereto, the prosecution must adduce ..... provisions. section 120a ipc as contained in chapter v-a defines the offence of criminal conspiracy. the provision was inserted in the ipc by virtue of criminal law (amendment) act, 1913. section 120a ipc reads as under: 120a. definition of criminal conspiracy:- when two or more persons agree to do, or cause to be done,- (1) .....

income Tax Officer Vs. Bothra International and ors.

Court : Income Tax Appellate Tribunal ITAT Jodhpur

..... of products for exports, where the inputs are imported, were provided under the sea customs act, 1878 [under section 43b (ibid)] and these have continued with certain modifications in the sea customs act, 1962 which replaced the sea customs act. section 75 of the customs act, 1962 gives the legal sanction for granting such relief and it is referred to as ..... he submitted that the decision of rajasthan high court in the aforesaid case relates to asst. yr. 1989-90 and the high court has clearly given finding that amendment of excluding the income falling within the clauses (iiia), (iiib) and (iiic) of section 28 from computation of profits of business or profession for purposes ..... to the rules made under sub-section (2). similar provisions are there in section 36 of the central excise act, 1944. the object of the duty drawback scheme is to reimburse exports for tariffs paid on the imported raw materials and intermediates and central excise duties paid on domestically produced inputs which enter .....

Common Cause (A Regd. Society) Vs. Union of India

Court : Supreme Court of India

..... various safeguards for advance directive provided in other jurisdiction in many ways i.e. by prescribing the form that the directive must take, by specifying who may act as witnesses, by allowing the possibility of amendment and by allowing the validity of the directive to be challenged. some of these examples are as follows: writ petition (civil) no.215 of 2005 page ..... a mental health professional when required182. 179 section 5(1), mental healthcare act, 2017 (india) 180 section 5(3), mental healthcare act, 2017 (india) 181 section 6, mental healthcare act, 2017 (india) 119 part j133advance directives are capable of being revoked, amended or modified by the maker at any time183. the act specifies that an advance directive will not apply to emergency treatment184 administered to .....