Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xxxviii miscellaneous chemical products Sorted by: old Court: chennai Page 1 of about 20 results (0.063 seconds)

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. .....

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. .....

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. .....

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( .....

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 .....

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. .....

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 .....

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 .....

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) .....

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. .....