Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xxxviii miscellaneous chemical products Court: chennai Page 1 of about 20 results (0.095 seconds)

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act, 1995, 6 of 1995 also provides that the provisions of sections 9, 9-a and 9-b of the customs tariff act, 1975, have been replaced by the new sections 9, 9-a and 9-b to reflect the changes in the domestic law, consequent upon coming into effect of the agreement .....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) .....

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

..... 553 (supra) decides the issue, the learned additional advocate general submitted that in that case, what was dealt with was gudaku, a tobacco product falling under sub-heading 2404.11 of the central excise tariff act as well as the ade act and that is not the case of the petitioners herein and that it was a decision rendered on an issue of fact and may not bind us. ..... any preparation containing betel nuts and tobacco and any one or more of the following ingredients, namely:i) lime; andii) kattha (catechu),whether or not containing any other ingredients, such as cardamom, copra and menthol.in chapter 24, for sub-heading 2404.40 and the entries relating thereto, the following was substituted, namely:chewing tobacco and preparations containing chewing tobacco; 'pan masala' containing tobacco.2404.41 - chewing tobacco and preparations ..... . in the fourth schedule of the finance act, we find that note-3 of chapter 21 of the first schedule to the cet act was amended by modifying the definition of 'pan masala' by using the words 'but not tobacco' ..... 4001 of 2002, 'though tobacco is mixed in small quantity in 'pan masala' contents, but since it is used by the customers/consumers to satisfy the lust of tobacco, the product loses the identity of 'pan masala' and becomes a different commercial commodity and therefore, the only and dominant object of the user is to satisfy the lust intoxication of tobacco. ..... . consequently, all the connected miscellaneous petitions are closed .....

Selvi J. Jayalalitha, Vs. the Union of India (Uoi), Rep. by Its Secret ...

Court : Chennai

Reported in : [2007]288ITR225(Mad)

..... in paragraph 12.2 of the explanatory notes on the taxation laws (amendment) act, 1986, it is stated that in order to effectively tackle the problem of tax evasion, the income tax department will implement a strategy consisting inter alia of removing weaknesses in the law which hinder effective prosecution of tax evaders and that it was intended to incorporate certain provisions in the direct tax laws, similar to those which already existed in the customs act and the gold (control) act. ..... the statement of objects and reasons with reference to section 278e to the taxation laws (amendment and miscellaneous provisions) act, 1986 reads thus :to remove weaknesses in the provisions in the direct tax laws in respect of penalties and prosecution so as to shift the burden of proof on the assessee and to provide that once the evasion of tax is proved, the ..... counterfeit goods, the framing of offences as offences of 'near absolute liability' and the dependence of the defence on facts within the defendant's own knowledge and that it is to be expected that those who supply traders with counterfeit products are unlikely to be co-operative, so in practice, if the prosecution must prove that a trader acted dishonestly, fewer investigations will be undertaken and fewer prosecutions will take place. 45. ..... chapter xxii deals with offences and prosecutions and section 276cc finds place in chapter ..... ] : [2000]242itr39(kar) [sonarame chemicals pvt. ..... was referred to by the supreme court in : [2003]2scr436 [r. .....

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

..... made that import of gold was allowed free, under the export-import policy 2002-07, as amended and hence, gold was not prohibited goods, within the meaning of the customs act, 1962 but was only dutiable goods, within the meaning of the said act, and under such circumstances, the adjudicating authority ought to have exercised his discretion, to ..... . sinnasamy was intercepted by the officers of directorate of revenue intelligence and on being questioned about the contents of his baggage, he produce the customs declaration form indicating the contents as martin shirts, calculators anti miscellaneous goods whereas thorough search of his baggage in the presence of witnesses has resulted in the recovery of 111 gold bits totally weighing 2548 ..... 54; (n) any dutiable or prohibited goods transited with or without transhipment or attempted to be so transited in contravention of the provisions of chapter viii; (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of ..... of company, engaged in the business of manufacture and production of plastic compounds, plastic films and sheets and plastic chemicals. ..... customs tariff ..... commissioner of customs (air), chennai, appellant, has further submitted that according to customs notification no.171/94 (as amended by notification no.31/2003-customs), the passenger .....

G. Sundarrajan Vs. the Union of India Rep. by the Secretary to Governm ...

Court : Chennai

..... the tnpcb has not given its consent to operate as per section 25 of the water (prevention and control of pollution) act, 1974, as amended in 1988, and under section 21 of the air (prevention and control of pollution) act, 1981, as amended in 1988, and even before the consent to operate is granted, there has been commencement of trial production with dummy fuel, especially when the respondents have not substantially fulfilled many of the conditions given in the consent ..... it is also stated that the specialist groups made number of observations during review of design related psar chapter (rev-1) and subsequently, the npcil submitted psar (rev-2) progressively from january, 2002 and a detailed review of these packages (rev.2) was made along with rev.1 and accordingly, the pending ..... impact assessment (eia), which is the systematic identification and evaluation of the potential impacts of the proposed project to the physical, chemical, biological, cultural and socio-ecnomic components of the total environment. ..... , all connected miscellaneous petitions ..... while it is true that neeri has submitted a report in january, 2003, it is incorrect to state that the concerns expressed in the report of the neeri were not taken into account while proceeding with ..... (units i and ii) in kudankulam under the sponsorship of nuclear power corporation of india limited, mumbai (for brevity, "npcil") was submitted by the national environmental engineering research institute (for brevity "neeri") in january, 2003. .....

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

..... finance act, is similar to section 128 of the customs act, 1962; section 34(3) of the arbitration and conciliation act, 1996; section 125 of the electricity act, 2003; section 35-g of the central excise act, 1944 and the statutes referred to above, are self contained acts and ..... the date of receipt of the decision or order of such adjudicating authority, made on and after the finance bill, 2012 receives the assent of the president, relating to service tax, interest or penalty under this chapter: provided that the commissioner of central excise (appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to ..... (1) the commissioner of central excise may, of his own motion, call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under this chapter for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any central excise officer subordinate to him to apply to ..... by virtue of the 8th amendment act 1986 which came into effect on 15/12/1986, the high court may within a further period of forty-five days, admit a petition preferred after the expiration of the said period of ninety ..... miscellaneous ..... referred to is the one reported in kanaka durga agro oil products ltd., v. ..... (vol.68) 84], kanaka durga agro oil products ltd., v. .....

M/s. SRF Ltd. Vs. Customs, Excise and Service Tax and Another

Court : Chennai

..... legal position is no more res integra that an award and decree having become final under the la act cannot be amended or altered seeking enhancement of the statutory benefits under the amended provisions brought in by the amendment act in the la act by filing petitions under section 151 and section 152 cpc. ..... appeal to high court - (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the high court is satisfied that the ..... samples were again tested by the national test house, madras, and the chief chemical examiner of crcl confirmed the findings of the chemical examiner, customs house, chennai. ..... facts of the case as narrated in the appeal, are as follows :- the appellant srf limited is engaged in the manufacture of nylon filament yarn, falling under chapter 54 of the central excise tariff act, 1985. ..... , the civil miscellaneous appeal is dismissed ..... re-determination of value of the final product (nylon filament yarn) has to be allowed in the light of decision of tribunal in shri chakra tyres case and hon'ble supreme court in maruti ..... 361 should have been followed by the tribunal in the facts and circumstances of this case in granting benefit in respect of supply of excisable goods for deemed export production ? iv. .....

Commissioner of Central Excise Vs. Spic Heavy Chemicals Division

Court : Chennai

..... according to the revenue, as per rule 57q(2)(i) of the central excise rules, as the manufacturer of the final product had not paid the additional duty leviable under section 3 of the customs tariff act, 1975 in cash, he could not avail the benefit under rule 57q(2)(i). ..... government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported into india from - (1) the whole of the duty of customs leviable thereon which is specified in the first schedule to the customs tariff act, 1975 (51 of 1975); and (2) the whole of the additional duty leviable under section 3 of the said customs tariff act where specifically claimed by the importer, subject to the following conditions, namely :- (i) that the importer has been issued a duty entitlement pass book ..... respondent in cma.no.3087 of 2009 cma.no.3539 of 2005: - civil miscellaneous appeal against the final order no.1050/2003 dated 5.12.2003 on the file of customs, excise & service tax appellate tribunal, chennai bench. ..... the said issue arose in the context of the modification of the scheme on modvat, by the introduction of the amendment to rule 57f (rule 57f(4a)) of the central excise rules, 1944, under which, any credit of specified duty lying unutilised as on 16.03.1995 with the manufacturers or contractors falling under heading 87.01 motor vehicles under heading 87.02 and 87.04 ..... , falling chapter 2941.10 of the central excise tariff act, 1985. ..... spic heavy chemicals division manali, chennai 2. .....

M/s. Falcon Types Ltd., Rep., by its Authorised Signatory, Chander Kot ...

Court : Chennai

..... considering the fact that there being no lis arising out of the order of assessment passed in the bill of entry, dated 26.08.2006 which warranted the adjudication by the commissioner of customs (appeals) in as much as the revenue had already conceded and did not at all dispute the eligibility of the appellant herein to the benefit of the classification of the goods imported by them under chapter sub-heading 40 01 22 00 to the customs tariff act and the attendant benefit to notification no. ..... reported in 2010 (5) scc 23, the question which arose before the hon'ble supreme court, was whether, section 5 of the limitation act, 1963, can be invoked by the court, for allowing an aggrieved person to file an appeal, under section 125 of the electricity act, 2003, after more than 120 days, from the date of communication of the decision of the order of the appellate tribunal for electricity. ..... by virtue of the 8th amendment act 1986 which came into effect on 15/12/1986, the high court may within a further period of forty-five days, admit a petition preferred after the expiration of the said period of ninety days, if it ..... section 86(7) of the finance act, 1994, instant civil miscellaneous appeal is filed, on the following substantial questions of law, (1) whether the tribunal was correct in traversing beyond the scope of the appeal filed by the appellant to hold that the note sheet challenged ..... can be usefully referred to is the one reported in kanaka durga agro oil products ltd., v. .....

B. Ranganathan and Another Vs. State Represented by Inspector of Polic ...

Court : Chennai

..... the offences under sections 120b, 420, 467, 468 and 471 ipc along with the bank officers who were being prosecuted under section 13(2) r/w section 13(1)(d) of prevention of corruption act and the accused prayed for her discharge on the grounds that the accused paid the entire amount as per the settlement with the bank in the matter of recovery before the ..... to the law commission of india and the ministry of law & justice, government of india our suggestion that suitable amendments should be made in the code of criminal procedure for making several offences which are presently treated as non-compoundable under ..... thinking that any offence involving forgery of a document if committed far outside the precincts of the court and long before its production in the court, could also be treated as one affecting administration of justice merely because that document later reached the court ..... , the kist receipts produced herein are prepared by using the same receipt book printed during 2003 and are for faslis 1405, 1406 and 1407 corresponding with calender years 1995 to 1997 ..... miscellaneous ..... the judgment that "the hyper technical view would be counterproductive and would act against interests of women and against the object for which this provision was added and there is every likelihood that non exercise of inherent power to quash the proceedings to meet the ends of justice would prevent women from settling earlier and this is not the object of chapter xx-a of the indian penal code. 17. ..... customs .....