Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xxxviii miscellaneous chemical products Page 1 of about 228 results (0.191 seconds)

Vuppalamritha Magnetic Components Limited Rep. by Its Managing Directo ...

Court : Andhra Pradesh

Reported in : 2010(174)LC169(AP)

..... section 9a of the customs tariff act 1975 (the act, for brevity), was inserted by the customs tariff (second amendment) act 1992, which was substituted by the customs tariff (amendment) act 1995, with effect from 01.01.1995, which again underwent several amendments. ..... the tariff classification under chapter 85 of the custom tariff act deals sdh under one sub-heading and other multiplexers, optical multiplexer software under different ..... industry' means the domestic producers as a whole engaged in the manufacture of the like article and any activity connected therewith or those whose collective output of the said article constitutes a major proportion of the total domestic production of that article except when such producers are related to the exporters or importers of the alleged dumped article or are themselves importers thereof in which case such producers may be deemed not to form part of domestic ..... is classified under chapter 85 of the customs tariff act, 1975 with complete description therein and the basic customs duty is nil. ..... the same is consequential to the two impugned notifications in this writ petition, and as the said miscellaneous application is filed on the day the case is reserved, we decline to accept any miscellaneous application after the case is reserved.background3. ..... union of india : 2003 (157) elt 138 (del ..... designated authority : 2003 (155) elt 226 (mad) and indian express newspapers ..... designated authority : 2003 (154) elt 57 (mad), mahavir mirror industries .....

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

Court : Chennai

..... gatt, 1994, parliament for the first time 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 sections 9, 9-a and 9-b earlier inserted in the customs tariff act under act 52 of 1982 ..... . even the preamble of the customs tariff (amendment) act, 1995, 6 of 1995 also provides that the provisions of sections 9, 9-a and 9-b of the customs tariff act, 1975, have been replaced by the new sections 9, 9-a and 9-b to reflect the changes in the domestic law, consequent upon coming into effect of the agreement ..... w.p.no.4602 of 2011 on the ground that the association, including few of its members (who are themselves importers), cannot be termed as a "domestic industry", in which this court has passed an order on 26.4.2011 dismissing the miscellaneous petition holding that it is only in the preliminary stage and it was subsequently after making hearings as per the provisions of the rules, preliminary finding has been given by the designated authority holding that the ..... the fact that soda ash is an essential ingredient in the manufacture of detergents, soaps, cleaning compounds, sodium based chemicals, float glass, container and specialty glasses, silicates and other industrial chemicals; and is widely used in textiles, paper, metallurgical industries and desalination plants and the said soda ash is classified under chapter 28 of the act under subheading no.2836.20. ..... shelly products, (2003) .....

Sirpur Paper Mills Limited Vs. Collector of Central Excise, Hyderabad

Court : Andhra Pradesh

Reported in : 2002(4)ALD344; 2003(159)ELT17(AP)

..... in that case, ramining mass and dolopatch mix classified as miscellaneous chemical products under chapter 38 heading 316.00 and manganese peas (classified under heading 28.20) are first charged into the furnace as fettling materials and to dissolve and seal the crevices in the refractory walls of the furnace to prevent leading of the ..... the provisions of this section shall apply to such finished excisable goods (hereinafter referred to as the 'final product'), as the central government may, by 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 (hereinafter referred to as the 'specified duty') paid on the goods used in or in relation to the manufacture of the said final ..... products (hereinafter referred to as the 'inputs') and for utilizing the credit so allowed towards payment of duty of excise leviable on the final ..... 177/ 86-ce as amended from time to time. .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... . the same reads as under : headingno.sub-headingno.description of goodsrate of sp.duty of excise21.062106.00pan masala24per cent chapter 21 of the first schedule of the tariff act deals with miscellaneous edible preparations ..... provided that, resales of goods purchased by the dealer from a registered dealer during the period commencing from july 1, 1981 and ending on a day immediately preceding the date of commencement of the maharashtra tax laws (levy and amendment) act, 1988 (maharashtra 9 of 1988), on a declaration furnished under section 8a shall not be deducted from such turnover ; (iii) resales of goods purchased by the dealer on or after the appointed day from a dealer liable to pay tax under ..... . repelling the said contention, the supreme court held that the levy of tax contemplated by the provisions of section 3 of the act has nothing to do with the manufacture or production of tobacco and, as such, cannot be deemed to be in the nature of excise duty ..... .' another indictment is from james i of england (counterblast to tobacco) when it is said : 'a custom (smoking) loathsome to the eye, harmful to the brain, dangerous to the lungs and in the black stinking fume thereof, nearest resembling the horrible stygian smoke of the pit that is bottomless ..... . the first judgment cited was from allahabad high court in the case of varshney general sales [2003] 130 stc 202 ; 1995 uptc 105 .....

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

..... of objects at the time when the said chapter xiv-a of the customs act was brought in by the amended act 21 of 1998 which came into force from ..... dispute that the powers of the settlement commission shall be restricted only to some of those areas enumerated under chapter xiv-a of the customs act and not beyond that under section 127a(b) of the act, 'case' means any proceeding under this act or any other act for the levy, assessment and collection of customs duty under section 127b of the act, any importer, exporter or any other person may, at any stage of a case relating to him make ..... of the duty liability which has not been disclosed before the proper officer, and it should also contain the manner in which such liability has been incurred, and so also the additional amount of customs duty accepted to be payable by the applicant, and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which the applicant admits short levy on account ..... no application under this sub-section shall be made in relation to goods to which section 123 applies or to goods in relation to which any offence under the narcotic drugs and psychotropic substances act, 1985 (61 of 1985), has been committed: provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the customs tariff act, 1975 (51 of 1975). ..... was not used in the final product that was exported, as the same ..... - 2003 (157 .....

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Reported in : (2007)6VST390(Ker)

..... confusion if at all was there, was with regard to hsn code 3808 appearing in chapter xxxviii of the customs tariff act.12. ..... similarly, rat kill cake is a rodenticide and, hence, would fall under entry 44(5) of the third schedule to the vat act, 2003 as amended by kvat (amendment) act, 2005 and taxable at four per cent. ..... it was also ordered that the claim of the applicant that the items mosquito coil, mat vaporiser and liquid vaporiser would fall under the heading 3808.10.37 of the central excise tariff act is not correct since the heading 3808.10.37 deals with synthetic pyrethrum and the products mosquito coil, mat vaporiser and liquid vaporiser are not synthetic pyrethrum and hence would fall under the heading 3808.10.37. ..... (1) animal or vegetable fertilizers, whether 31.01 or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products other than those specified under first schedule(2) chemical fertilizer(a) mineral or chemical fertilizers, nitrogenous 31.02(b) mineral or chemical fertilizers, phosphatic 31.03(c) mineral or chemical fertilizers, potassic 31.04(d) mineral or chemical fertilizers containing two or three of the 31.05 fertilizing elements nitrogen, phosphorus and potassium; other fertilizers (3) gypsum 2520.10.10(4) bio-fertilizers, bio-control agents and micro nutrients ... .....

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

Court : Supreme Court of India

..... . the forty fourth amendment act, inserted in part xii, a new chapter: chapter iv - right to property and inserted article 300a, which reads as follows:- no person shall be deprived of property save by authority of law ..... the legislature's apathy in granting exemption for lands used for cultivation of linaloe is discernible from the language used in sub-section (2) of section 107, which says that no person shall after the commencement of the amendment act acquire in any manner for the cultivation of linaloe, land of an extent which together with the land cultivated by linaloe, if any, already held by him exceeds ten units. ..... chapter viii of the act deals with exemptions and chapter xi deals with the miscellaneous provisions. 29. ..... bhat, learned senior counsel appearing for the appellants in ca no.6521-6537 of 2003 submitted that article 300a is almost a replica of article 31(1), hence, all the judicial pronouncements rendered by this court on article 31(1) would equally apply when we interpret article 300a. ..... ownership and control of the material resources of the community are so distributed as best to sub-serve the common good and that the operation of the economic system does not result in the concentration of wealth and means of production to the common detriment ..... . khalid mujib sehravardi & others (1981) 1 scc 722, mardia chemicals ltd ..... collector of customs and central excise, cochin and ors. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... the constitutional significance involved in these matters is required to beconsidered on the aforementioned backdrop.subject matter:the constitutionality of the cess act, 1880, west bengal primary educationact, 1973, west bengal rural employment and production act, 1976 as amendedby the west bengal taxation laws (amendment) act, 1992 whereby andwhereunder cess was levied on 'coal', 'tea', 'brick-earth' and 'minorminerals' is in ..... used by the raiyats for building their own houses.by way of example, we may notice sub-section (2) of section 21 of thechota nagpur tenancy act, 1908 which reads thus:"(2) notwithstanding anything contained in any entries in the record ofrights or any local custom or usage to the contrary, the following shallnot be deemed to impair the value of the land materially or to render itunfit for ..... last chapter deals with ..... control order, 2003.furthermore, once it is found that the definition of 'tea' both in thetea act and the impugned acts is the same, the court cannot keep the effectof sections 25 and 30 of the act out of its consideration for the purposeof ascertaining the true scope and purport thereof.it is relevant to note that in goodricke group (supra), no opinion wasexpressed on section 25 of the act ..... state which has repercussion on tariffs, licensing, marketing ..... be tampering or intermeddling with center'sregulation and control of an industry can perhaps be the exception to therule just stated.in synthetics and chemicals and chemicals .....

Madhu Kishwar and Others Vs. State of Bihar and Others

Court : Supreme Court of India

Reported in : 1996IVAD(SC)137; AIR1996SC1864; JT1996(4)SC379; 1996(3)SCALE640; (1996)5SCC125; [1996]Supp1SCR442

..... be subject to the relevant provisions like the act, the bihar scheduled areas regulation, 1969, santhals (amendment) act, 1958, santhal parganas tenancy (supplementary provisions) act, 1949 as amended from time to time etc. ..... it under cultivation by establishing tenants on it, and includes-(a) the successors-in-interest of persons who have acquired such a right, and(b) the holders of tenures entered in any registered prepared and confirmed under the chota nagpur tenures act, 1869.but does not include a mundari khunt-kattidar.section 6 :meaning of raiyat - (1) 'raiyat' means primarily a person who has acquired a right to hold land for the purpose of cultivating it by himself, or by ..... in tribal society, custom is generally a product of dominating mind, nurtured in the belief of super-natural forces and taboos ..... chapter ii, thereof providing classes of tenants containing sections 4 to 8 is reproduced hereafter :chapter iisection 4 :classes of tenants - there shall be, for the purposes of this act, the following classes of tenants, namely :(1) tenure-holder, including under tenure-holders,(2) raiyats, namely :(a) occupancy-raiyats, that is to say, raiyats having a right of occupancy in the land held by them,(b) non- ..... it is observed at page 30 on the 'chapter succession to property' that the succession is in favour of the son, in his absence to the daughter ..... certain chapters thereof ..... ' in chapter iii at page 8 it is stated thus :customary law refers to rules that are transmitted .....

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... (3c), learned counsel submitted that section 211(3a) cannot be read to imply that accounting standards have to be complied with even if they are inconsistent with the act or that they alter/amend any provisions of the companies act as regards section 211(3b), learned counsel submitted that any deviation from the accounting standards has to be qualified by the auditors which may lead to adverse ..... receipt and expenditure take place;(b) all sales and purchases of goods by the company;(c) the assets and liabilities of the company; and(d) in the case of a company pertaining to any class of companies engaged in production, processing, manufacturing or mining activities, such particulars relating to utilisation of material or labour or to other items of cost as may be prescribed, if such class of companies is required by the central government to ..... shall comply with the accounting standards and, therefore, according to learned counsel in the entire scheme relating to accounts and audit in part vi, chapter i, section 209 to section 233b of the companies act, the statutory mandate of keeping proper books of account on accrual basis is not allowed to be altered or encroached upon by any accounting ..... debtors(c) cash and bank balances(d) other current assets(e) loans and advancesless:current liabilities and provisions:(a) liabilities(b) provisionsnet current assets(4) (a) miscellaneous expenditure to the extent not written off or adjusted(b) profit and loss accounttotal:notes.-1 ..... pays ..... .....