Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xxxviii miscellaneous chemical products Court: chennai Page 2 of about 20 results (0.115 seconds)

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Reported in : 2008(161)LC183(Madras)

..... according to rule 173b, as it stood before its amendment, on 16.3.95, all assessees were required to file, with the proper officer, a classification list giving the full description of the excisable goods produced or manufactured or to be produced or manufactured by them, the chapter heading and the sub-heading of the tariff act under which such goods would fall, the rate of duty leviable on them and all other ..... far to see - the appellants' intention is clear from their claim to the benefit of notification 133/86 which prescribes rate of duty of 15% ad valorem ( as against the tariff rateof 25%) which is available to only phenol formaldehyde failing under sub-heading 3909.51 and not to chemically modified variety classifiable under ceta 3909.59 which we have held to be the appropriate classification in our finding in the para above. ..... for their belief that the disputed product was chemically and commercially as the same phenol ..... law, considering, afresh, the issues arising for adjudication, in particular, the issue as to whether the concerned authorities of the customs and central excise department could invoke the provisions of section 11a of the central excise act, 1944, to make the duty demand and to levy the penalty, as per the order (original) no. ..... therefore, the petitioner had filed a miscellaneous application before the first respondent tribunal and by an order, dated 28.11.2000, the tribunal had rejected the same by stating that the petitioner had not shown ..... 2003( .....

C.V. Karunakaran Vs. the Chairman, Central Board of Excise and Customs ...

Court : Chennai

Reported in : 2009(171)LC254(Madras); 2010(249)ELT324(Mad)

..... proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.on combined reading of section 159a of the customs act, 1962, and the preamble of 2004 regulations, it is evident that every later enactment, which supersedes an earlier one, or put an end to the earlier state of law, is presumed to intend the continuance ..... examination was also stated in regulation 9(3) (a) to (p), which read as follows:9(3) the examination may include questions on the following:(a) preparation of various kinds of bills of entry and shipping bills;(b) arrival entry and clearance of vessels;(c) tariff classification and rates of duty;(d) determination of value for assessment;(e) conversion of currency;(f) nature and description of documents to be filed with various kinds of bills of entry and shipping bills;(g) procedure for assessment and payment of duty;(h) ..... miscellaneous ..... are saved, the named operators being private operators, parliament appears to have thought that there was no necessity to expressly retain in chapter vi itself their right of renewal as the same was already provided in section 81 of the act corresponding to section 68f(1-d) of chapter iv-a of the repealed act. ..... is not applicable to the facts of these cases as the applications were invited for the grant of licence under regulation 1984 in june, 2003. .....

In Re: B.N. Ramakrishna Naidu and anr.

Court : Chennai

Reported in : AIR1955Mad100; 1955CriLJ452

..... government was able to suggest or enact any comprehensive reform or legislation, they passed two or three enactments, chiefly, act 28 of 1852 (police bombay), act 13 of 1856 (amended by act 48 of 1860) and act 24 of 1859 (madras), which regulated the police of the presidency towns of bombay, calcutta, madras and the ..... representation' against this action, the government issued the following order in 1796: 'the board are aware that the new regulations established for the collection of customs of this presidency would deprive the poligar of the fees in question; but neither the utility of his office nor the merit of his conduct entitle him ..... prosecution evidence by selecting passages which might corroborate the evidence rejecting the passages exonerating the accused; the entire statement should be considered though it need not be accepted and acted upon because it ia the duty of the court to separate the grain from the chaff and accept only those portions which are found to be true and reject those ..... equally important and necessary for determining whether a change in circumstances has product a condition rendering invalid the enforcement of a regulation that was valid when ..... the preceding portions of this chapter have dealt more with the limits imposed upon governmental regulation by the due process clauses than with those 'resulting from the equal protection clause of the fourteenth amendment. ..... form and separate provisions delating to such examination disappeared from the other chapters. .....

In Re: G.V. Films Ltd.

Court : Chennai

Reported in : [2009]150CompCas415(Mad)

..... liabilitiesand provision 83488860 80405572------------------------------------------------------------------------------- net current assets 2968520225 1700929247-------------------------------------------------------------------------------miscellaneous expenditureto the extent not writtenoff/adjusted -------------------------------------------------------------------------------capital issue expenditure 102992566 ..... he placed reliance to the chairman's report and submitted that when the scheme with the amendment had passed through the majority and there being no requirement as to any modification to be put on ..... 8496 196496-------------------------------------------------------------------------------inventories -------------------------------------------------------------------------------closing stock 1917032136 202672775 -------------------------------------------------------------------------------pictures & serialsunder production 111642061 2028674197 107497165 310169940-------------------------------------------------------------------------------sundry debtors: -------------------------------------------------------------------------------(unsecured, consideredgood)(a) debts ..... is found to be in excess of the capital requirements of the company.reduction of capital in the following ways is within the act:(1) diminishing the nominal amount of the shares so as to leave a less sum unpaid ;(2) diminishing the nominal amount of any ..... 9th edition, to chapter vii on the ..... 2003 ..... chemicals p. .....

The Tuticorin Salt and Marine Chemicals Ltd., Vs. The Tariff Authority ...

Court : Chennai

..... dated 07.12.2000 in na.ka.no.e5/41957/2000 sent by the district revenue officer, tuticorin district to the chief engineer of the second respondent, wherein he has fixed the present market value in respect of salt pans and the production capacity of the salt pans which is extracted as follows: areamarket valuequantity of salt productionmullakkaadu part-i village, s.nos.348, 349, 350, 805, 807, 810rs.42,000/- per acre800 bags per acre per annummeelavattan -ii ..... it is the further submission of the learned senior counsel appearing for the respondents 2 and 3 would submit that clarifications and amendments issued to the policy guidelines for land management by major ports, 2014 issued by the government of india, ministry of shipping (ports wing) dated 17.07.2016 are scrupulously and strictly complied with and if the petitioner ..... chapter v-a of the major port trusts act, 1963 deals with tariff authority ..... connected miscellaneous petition ..... be out of place to mention here that the then joint secretary during his meeting with salt manufactures of gujarat, tamilnadu and andhra pradesh at udyog bhavan, new delhi on 24.2.2003 vide point-3 that the lands vested with the tuticorin port trust used for salt manufacture by m/s.tuticorin salt and marine chemical ltd. ..... is consistent with the land use plan and whether the lessees are not in default and thereafter, if it is so, the procedure under clause 11.3(c) to (k) will be adopted for renewal of lease of land outside the custom bond area. .....

P.H.C.M. Gandhi, President Rica Employees Union (AITUC) Vellore Vs. Th ...

Court : Chennai

..... intended. an amending act may be purely declaratory to clear a meaning of a provision of the principal act which was ..... consequently, the connected writ miscellaneous petition is also ..... . the petitioner has further submitted that, as per article 19(1)(c) under chapter iii of the fundamental rights of the constitution of india, right to form an association or an union in a co-operative society, is one of the fundamental rights of the employees of ..... sowcar. non-production and even non-mentioning of the release deed at the trial tantamounts to playing fraud on ..... vol. xxxviii(1921-22) times law reports 537] , a person who was merely a resident of the town, was held entitled to apply ..... v. accountant general reported in 2003 (2) scc 632, the supreme court, at paragraph 10, held as ..... g.o.(rt) no.1643/2003/home dated, 17.04.2001, approving ..... . after 01.04.2003, in all the government departments, applicability of general provident fund scheme has been stopped, because of the introduction of new contributory ..... draft service rules, have been framed in 1997 and that the same have been approved by the four participating states only in 2003 ..... denied the contention of the petitioner that academy of prisons and correctional administration was formed in 1986; that rules were framed only in 1997 and approved by the participating states in 2003. ..... has further contended that draft service rules were framed in the year 1997 by apca and approved by the participating state governments and government of india, in the year 2003. .....

Commissioner of Central Excise Vs. Customs Excise and Service Tax Appe ...

Court : Chennai

..... of inputs description of final products 1 all goods falling within the schedule to the central excise tariff act, 1985 (5 of 1986), other than the following, namely, - (i) goods classifiable under any heading of chapter 24 of the schedule to the said act; (ii) goods classifiable under heading nos.36.05 or 37.06 of the schedule to the said act; (iii)goods classifiable under sub-heading nos.2710.11, 2710.12, 2710.13 or 2710.19 (except natural gosoline liquid) of the schedule to the said act; (iv) high speed diesel oil ..... ,j) internet:yes 20.12.2013 nvsri to 1.the commissioner of central excise chennai ii commissionerate, 692, mhu complex anna salai, nandanam, chennai-600 035 2.customs, excise and service tax appellate tribunal chennai, south regional bench, chennai-600 006 chitra venkataraman, j.and t.s.sivagnanam, j.nvsri civil miscellaneous appeal nos.174 of 2008 and 582 to 593 of 2007 and m.p.nos.1 of 2007 (12 mps) 20.12.2013 ..... the cestat passed the common order after considering the scope of notification in 16/1997 dated 01.04.1997 amended by notification no.69/97 dated 03.12.1997 and ultimately held that clause (f) as amended in notification no.69/97 dated 03.12.1997 in paragraph 5 to the explanation, after clause (e), was a substantive provision rather than it being clarificatory of the existing provisions under the notification. ..... in the decision reported in 2003 (153) e.l.t. .....

Smt.Rukshana Deshpande. Vs. the Additional Commissioner of Central Exc ...

Court : Chennai

..... and clearance of excisable goods, immediately after crossing the prescribed exemption limits under notification no.1/93-ce dated 28.02.93 as amended during the above period, (ii) had failed to issue central excise invoices for the clearances of excisable goods manufactured,(iii) had failed to account for the production and clearance of excisable goods in the statutory central excise records,(iv) had failed to declare the appropriate classification ..... duty and without following the excise procedure ;(ii)that m/s.dagger die cutting and m/s.dagger international, the accused-1 and accused-2, are related persons in terms of m/s.dagger international sold the goods to customers has to be regarded as the assessable value and the goods assessed accordingly; and (iii) that all the above facts together clearly constitute suppression of facts with an intent to evade payment ..... the above said concern is manufacturing cutting knives falling under chapter heading 8208.00 of the central excise tariff act 1985 and m/s.dagger international is the proprietary concern of the second accused and it is the sole selling ..... however taking into consideration the submission made by the learned special public prosecutor that steps are being taken to challenge the order dated 30.04.2010 made in w.p.no.25580 of 2003 are on the way including maintainability of the writ petition and obtaining of legal opinion from the central government law officers to be followed by further steps, this court ..... miscellaneous ..... chemicals .....

M/S.Rajam Industries (P) Ltd., Vs. the Deputy Commercial Tax Officer, ...

Court : Chennai

..... erstwhile central excise rules, 1944, rule 10 of the erstwhile central excise (no.2) rules 2001 read with section 38a of the central excise act, 1944 and rule 10 of the central excise rules, 2002 inasmuch as they failed to maintain proper daily stock accounts as to production and clearance; (d) rule 173c of the erstwhile central excise rules, 1944, rule 11 of the erstwhile central excise (no.2) rules ..... accordingly, the following orders are passed:(i) w.p.no.13863 of 2005 stands allowed and the impugned show-cause notice of the first respondent dated 30.6.2003 stands set aside with liberty to the first respondent to issue a show-cause notice afresh by removing the infirmities stated above, ..... natural justice as no opportunity was given and no notice was served; that the service of notice is against rule 52 of the rules framed by way of amendment in the year 1984 and as per the ratio laid down in gopal das uttam chand vs. ..... industries, pondicherry, m/s.krishna agro chem, m/s.krishna indchem and m/s.madras chemicals at gummidipoondi, (iv) aromatic compounds essence from m/s.bush boak allen ltd and its dealers of m/s.credenza in fictitious names and (vi) clay powder ..... ..... not be demanded under rule 9(2) of the erstwhile central excise rules, 1944 (read with section 38a of the central excise act, 1944) in terms of proviso to section 11a(1) of the central excise act, 1944; (c) why spent acid should not be classified under the heading chapter heading 2807 of cet ..... of excise and customs, new .....

Commissioner of Central Excise Vs. the India Cements Ltd.

Court : Chennai

..... chapter 82, chapter 84, chapter 85, chapter 90, heading no.68.02 and sub-heading no.6801.10 of the first schedule to the central excise tariff act, 1985; (ii) components, spares and accessories of the goods specified at (i) above; (iii) moulds and dies; (iv) refractories and refractory materials; (v) tubes and pipes and fittings thereof, used in the factory; and (vi) pollution control equipment, used in the factory of the manufacturer of the final products ..... going by the admitted fact that the item in question falls under heading 85.44 and that they are used in the factory of the manufacture of fuel products and the goods not falling under the excluded item, we have no hesitation in accepting the case of the assessee that the item in question being used in the factory ..... 35-g of the central excise act, 1944, against final order no.795/2005 dated 02.06.2005 in appeal no.e/502/2004/mas on the file of the customs, excise and service tax appellate tribunal, south zonal bench, chennai and c.m.a.no.1390 of 2007 is filed under section 35-g of the central excise act, 1944, against final order no.438/2005 dated 15.03.2005 on the file of the customs, excise and service tax appellate ..... civil miscellaneous appeals ..... the said provision was amended with effect from 01.04.2000 under the central excise (second amendment) rules, 2000, substituting the existing rules ..... kothari sugar and vijay chemicals on appeals preferred by the ..... the period january, 2003 to october 2003, and november, 2003 to march, 2004 .....