Customs Tariff Amendment Act 2003 Chapter Xxviii - Judgment Search Results

A. Kumar Vs. Union of India

Court : Delhi

Reported in : ILR1982Delhi1008

and intra vires levy of duty 20 not unreasonable ii customs act 1962 section 15 duty to be assessed on date 2908 of 1982 shall stand disposed of accordingly i customs tariff amendment act 1982 constitutional and intra vires levy of duty bill was presented on 11 5 1982 the customs tariff amendment bill was presented to parliament on 15 4 1982 and dated 16 4 1982 and the provisional collection of taxes act 1931 and the form of bill of entry which including schedule i of the customs tariff act clause 2 of chapter 73 appears to lay down that the forms and duties papers it was also alleged that a letter ante dated 28 6 1982 was issued by the customs on 29 6

Bhikamchand Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : 1993(43)ECC36

claimed were classifiable under heading 73 15 2 of the customs tariff act 1975 the petitioner had placed the order with been filed for a writ of declaration that the customs tariff amendment act 1982 central act 15 of 1982 is ultra 4 1982 which culminated into an act the customs tariff amendment act 1982 the increased rate of duty shall have immediate the constitution of india is concerned classification based on the actual import in terms of section 15 1 a of the

Akbar BadrudIn Jiwani of Bombay Vs. Collector of Customs, Bombay

Court : Supreme Court of India

Reported in : AIR1990SC1579; 1990(27)ECC69; 1990(47)ELT161(SC); JT1990(1)SC256; 1990(1)SCALE176; (1990)2SCC203; [1990]1SCR369; 1990(1)LC514(SC)

1989 the appellant thereafter filed the said appeal before the customs excise and gold control appellate tribunal west regional bench bombay the expression marble has not been defined in the customs tariff act as well as in the customs act or in in alignment with the first schedule of the customs tariff amendment act 1985 the revised itc schedule contains 21 sections subdivided said goods for confiscation the importer is liable for penal action under provisions of section 112 of the customs act accordingly the hsn explanatory notes therefore clearly and conclusively establish that chapter heading 25 15 must necessarily be construed by its technical any as may be made by or under the order 28 chapter 25 of schedule i appendix 1 b of the

M/S. Chheda Industries Vs. Collector of Customs, Madras

Court : Supreme Court of India

Reported in : AIR1997SC2080; 1997(91)ELT241(SC); JT1997(4)SC215; 1997(3)SCALE329; (1997)6SCC88; [1997]3SCR343

about october 1980 the appellants imported stainless steel circles the customs authorities levied and collected duty on stainless steel circles so classifiable under tariff heading 73 15 1 and not under tariff heading 73 15 2 13 civil appeal nos 1744 45 or cotton cloth used in making up a bad the amendment whereby angles shapes section and circles of stainless steel are by importers classifiable under tariff heading 73 15 1 delimitation act 33 of 2002 section 9 lokeshwar singh panta b sudershan articles thereof entry 73 15 forms a part of this chapter note 1 n which relates to sheets and plates in

Super Traders and Another Vs. Union of India and Others

Court : Delhi

Reported in : 1983(12)ELT258(Del)

have exhausted the statutory remedy available to them under the customs act and excise act f barring exceptional and clear cases is concerned the argument of reading classification in the customs tariff act by analogy by interpreting the provisions of the import parliament to have allocated special urgent time to pass the amendment act 15 of 1982 that the sole reason why the view that no infirmity can be stricter to the amendment act on the ground that it is retrospective and further that sheets in terms of clause n of note 1 of chapter 73 is to be taken to apply to sheets which fails alternative remedy whether a bar to the writ petition 28 we have dealt with all the contentions on merits notwithstanding

Nirma Limited. Vs. Saint GobaIn Glass India Limited and ors.

Court : Chennai

..... inserted provisions sections 9 a to 9 c in the customs tariff act vide the customs tariff amendment act 1995 6 of 1995 which replaced the provisions of ..... desalination plants and the said soda ash is classified under chapter 28 of the act under subheading no 2836 20 according to the domestic ..... v rishi dikshit 2006 9 scc 90 cit v shelly products 2003 5 scc 461 12 9 to substantiate his contention that .....

Haridas Exports Vs. All India Float Glass Mfrs. Association and ors.

Court : Supreme Court of India

Reported in : AIR2002SC2728; [2002]111CompCas617(SC); II(2002)CPJ11(SC); 99(2002)DLT76(SC); 2002(82)ECC683; 2002LC14(SC); 2002(145)ELT241(SC); JT2002(5)SC253; 2002(5)SCALE253; (2002)6SC

on account of the provisions of section 9a of the customs tariffact 1975 does not arise 52 it is thus seen have different purposes the import control act and the customs tariff act are concerned with import of goods into india and 9c in the customs tariff act vide the customs tariff amendment act 1995 no 6 of 1995 which replaced the provisions of the word goods in section 2 e of the act as such for the commission to exercise any jurisdiction goods subject to registration in accordance with the provisions of this chapter namely a xxxxx b xxxxx c xxxxx d any agreement the agreement does not carry on business in india xxxxx 28 the investigation by the commission and the orders which may

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

the customs tariff act 1975 rules 10 and 11 of customs tariff identification assessment and collection of anti dumping duty on before designated authority nature of section 9a of the customs tariff act 1975 held notification of central government under section 9a act 1982 section 9a was substituted by the customs tariff amendment act 1995 with effect from 1 1 1995 and now before the cegat under section 9c of the customs tariff act 1975 against this notification seeking enhancement of duty in the this court in sterlite industries india ltd v designated authority 2003ecr1018 sc observed thus in our view it is not necessary

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

..... a new section 9 a under the customs tariff amendment act 14 of 1994 to take effect from 01 01 ..... above three cases before the supreme court 28 in order to test the correctness of the above ..... trading corporation v state of tamil nadu 2003 129 stc 294 a bench of this court was ..... accordance with chapter viii the expression customs area is defined in section 2 11 to mean the area of a customs station .....

Collector of Customs Vs. Bhor Industries Ltd. and anr.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)LC363Tri(Delhi)

covered by note 2 c to chapter 39 of the customs tariff accordingly he allowed the appeals however the central government out of the purview of chapter 39 of the customs tariff as well 10 shri deshpande counsel for bhor industries referred polycondensation polyaddition polymerisation and copolymerisation products artificial plastic materials the amendment act of 1978 which came into force on 1 7 underwent a change by virtue of the customs tariff amendment act of 1978 which came into force on 1 8 1978 a separately defined chemical compound it would not fall within chapter 28 or 29 since it is not specified elsewhere the separately defined chemical compound it would not fall within chapter 28 or 29 since it is not specified elsewhere the appropriate