Judgment Search Results Home > Cases Phrase: export import bank of india act 1981 schedule first schedule Court: orissa Page 1 of about 14 results (0.076 seconds)

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Reported in : 1992(60)ELT191(Ori)

..... according to the said notification, the goods specified in the table when imported into india for the purpose of manufacture of articles for export out of india or for being used in connection with the production or packaging of goods for export out of india by 100% export oriented undertakings approved by the board of approvals, are exempted from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 (act 51 of 1975) and the additional duty, if any, leviable thereon ..... dated 9-2-1981 (annexure-6) and the customs authorities committed gross error of law in intimating that the consignment of coal that has been imported by the petitioner was not entitled to the exemption under the scheme meant for export oriented ..... 9-2-1981, since electricity generated out of the captive power plant has to be used for the purpose of manufacture of charge-chrome to be exported out of india.2 ..... , dated 9-2-1981 will not have only application for the import of the coal ..... , dated 9-2-1981 we may give, the coal imported for generation of power in the captive power plant of the petitioner which itself is not a 100% export oriented unit, can be construed to be covered by 'raw materials' and/or 'consumables required for manufacture of goods' for the 100% export oriented undertaking of the petitioner set up for manufacture of charge ..... , dated 9-2-1981 and thereby was entitled to the exemption from levy of duty of customs and additional duty as contained in the .....

Raj Exports Vs. National Aluminium Co. Ltd.

Court : Orissa

Reported in : 1996(87)ELT349(Ori)

..... central government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into india, against a value based advance licence (hereinafter referred to as the said licence) issued in terms of para 49 of the export and import policy 1 april, 1992-31 march 1997, from 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 from the whole of the additional duty leviable thereon under section ..... a value based advance licence or the materials imported against it may be freely transferable after the export obligation has been fulfilled export proceeds realised and the bank guarantee/lut redeemed. ..... central excise rules, 1944 or input stage credit under rule 56a or rule 57a of the central excise rules has not been availed of in respect of any of the input used in the manufacture of export products.a value quantity based advance licence (except advance intermediate licence and special imprest licence) or the materials imported against it may be freely transferable after the export obligation has been fulfilled, export proceeds realised and the bank guarantee/lut redeemed. ..... it is categorically indicated therein that a redemption of bank guarantee/lut shall not preclude the customs authority from taking action against the licence holder for any misrepresentation, misdeclaration and default detected subsequently.42. .....

Indian Charge Chrome Ltd. Vs. Union of India (Uoi)

Court : Orissa

Reported in : 1993(44)ECC65; 1994(72)ELT538(Ori)

..... 98.01 of the first schedule to the customs tariff act, 1975, when imported into india have been exempted and though power projects (including gas turbine power 35 per cent ad valorem projects) of capacity 50 mega watts and below are described in the schedule, but an explanation has been added to the effect that expression 'power projects' shall mean,' ... ..... when government realised that it would not be in a position to supply power to these power-intensive industries, particularly when the industry is a 100 per cent export-oriented one, it granted permission to install captive power plants so that they could generate power to be used for their own industries, but so far as the excess power is concerned, certain terms and conditions were imposed. ..... the sole ground on which the petitioner's application to register the contract with asea stal has been rejected is that the captive power plant for 100 per cent export-oriented unit is a part of the export-oriented unit project and not an independent project in itself and, therefore, the captive power project is not a power project at all. ..... 1 applied to the assistant collector of customs, visakhapatanam, who is the proper officer for registration of the contract in relation to the petitioner's project to import auxiliary implements for establishment of the 100 per cent export-oriented high carbon ferro chrome/charge-chrome unit along with the necessary documents. .....

Sri Narayan Prasad Vs. the State of Orissa and ors.

Court : Orissa

Reported in : 1995(II)OLR361

..... required above, the excise duty to the extent of deficit payment without prejudice to any other mode or recovery shall be deducted first from the bank guarantee, if any, and the balance from the balance deposits furnished or paid under rule 6, and the licensee shall be called upon to indemnify the amounts, so adjusted in the case of first instalment by fifteenth of that month and in the case of second instalment by twenty-fifth of that month in which ..... (3), no doubt, provides for payment of duty on the quantity not lifted to the extent of the shorfall, but does the charging provision in the act provides for such a levy section 27 of the act gives the power to impose duty on 'import, export, transport and manufacture' of any excisable article ..... . duties of excise on the following goods manufactured or produced in the state and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in india : (a) alcoholic liquors for human consumption : (b) opium, indian hemp and other narcotic drugs and narcotics : but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) ..... to levy duty in the nature of excise is derived from entry 51 of list-ii contained in 7th schedule of the constitution of india which reads thus : '51 ..... . sub-section (12); 'import' means (except in the phrase import into all states of india) to bring into the state otherwise than across customs frontier as defined by .....

Dishnet Wireless Ltd. Vs. State of Odisha and Others

Court : Orissa

..... in course of hearing, the petitioners have submitted that entry 83 of list i of the seventh schedule of the constitution confers exclusive power on the indian parliament to legislate on duties and customs including export duty and the levy of entry tax on imported goods would be encroaching on the exclusive legislative domain of the indian parliament conferred by article 246(1) of the constitution of india. ..... explanation.for the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of octroi under the orissa municipal act, 1950 ( orissa act 23 of 1950), prior to the commencement of this act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this act for their entry into that area on or after such commencement. 21. ..... the petitioner claims that the company is not liable to pay entry tax as the same is not falling within the definition of scheduled goods as identified in the act, but the opposite party no.3 has threatened to stop issuing way bills and c forms for which the company has been paying entry tax on purchase. ..... the first question relates to ban imposed under article 286 of the constitution of india on the legislative power of the state legislation to impose tax on sale or purchase of goods where such sale or purchase takes place in course 13 of import of goods into the country. .....

M/S. Acc Ltd. Vs. State of Odisha and Others

Court : Orissa

..... in course of hearing, the petitioners have submitted that entry 83 of list i of the seventh schedule of the constitution confers exclusive power on the indian parliament to legislate on duties and customs including export duty and the levy of entry tax on imported goods would be encroaching on the exclusive legislative domain of the indian parliament conferred by article 246(1) of the constitution of india. ..... explanation.for the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of octroi under the orissa municipal act, 1950 ( orissa act 23 of 1950), prior to the commencement of this act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this act for their entry into that area on or after such commencement. 21. ..... the petitioner claims that the company is not liable to pay entry tax as the same is not falling within the definition of scheduled goods as identified in the act, but the opposite party no.3 has threatened to stop issuing way bills and c forms for which the company has been paying entry tax on purchase. ..... the first question relates to ban imposed under article 286 of the constitution of india on the legislative power of the state legislation to impose tax on sale or purchase of goods where such sale or purchase takes place in course 13 of import of goods into the country. .....

Essar Steel Orissa Vs. State of Odisha and Others

Court : Orissa

..... in course of hearing, the petitioners have submitted that entry 83 of list i of the seventh schedule of the constitution confers exclusive power on the indian parliament to legislate on duties and customs including export duty and the levy of entry tax on imported goods would be encroaching on the exclusive legislative domain of the indian parliament conferred by article 246(1) of the constitution of india. ..... explanation.for the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of octroi under the orissa municipal act, 1950 ( orissa act 23 of 1950), prior to the commencement of this act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this act for their entry into that area on or after such commencement. 21. ..... the petitioner claims that the company is not liable to pay entry tax as the same is not falling within the definition of scheduled goods as identified in the act, but the opposite party no.3 has threatened to stop issuing way bills and c forms for which the company has been paying entry tax on purchase. ..... the first question relates to ban imposed under article 286 of the constitution of india on the legislative power of the state legislation to impose tax on sale or purchase of goods where such sale or purchase takes place in course 13 of import of goods into the country. .....

ifgl Refractories Vs. State of Odisha and Others

Court : Orissa

..... in course of hearing, the petitioners have submitted that entry 83 of list i of the seventh schedule of the constitution confers exclusive power on the indian parliament to legislate on duties and customs including export duty and the levy of entry tax on imported goods would be encroaching on the exclusive legislative domain of the indian parliament conferred by article 246(1) of the constitution of india. ..... explanation.for the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of octroi under the orissa municipal act, 1950 ( orissa act 23 of 1950), prior to the commencement of this act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this act for their entry into that area on or after such commencement. 21. ..... the petitioner claims that the company is not liable to pay entry tax as the same is not falling within the definition of scheduled goods as identified in the act, but the opposite party no.3 has threatened to stop issuing way bills and c forms for which the company has been paying entry tax on purchase. ..... the first question relates to ban imposed under article 286 of the constitution of india on the legislative power of the state legislation to impose tax on sale or purchase of goods where such sale or purchase takes place in course 13 of import of goods into the country. .....

Mahaswari Coal Vs. State of Odisha and Others

Court : Orissa

..... in course of hearing, the petitioners have submitted that entry 83 of list i of the seventh schedule of the constitution confers exclusive power on the indian parliament to legislate on duties and customs including export duty and the levy of entry tax on imported goods would be encroaching on the exclusive legislative domain of the indian parliament conferred by article 246(1) of the constitution of india. ..... explanation.for the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of octroi under the orissa municipal act, 1950 ( orissa act 23 of 1950), prior to the commencement of this act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this act for their entry into that area on or after such commencement. 21. ..... the petitioner claims that the company is not liable to pay entry tax as the same is not falling within the definition of scheduled goods as identified in the act, but the opposite party no.3 has threatened to stop issuing way bills and c forms for which the company has been paying entry tax on purchase. ..... the first question relates to ban imposed under article 286 of the constitution of india on the legislative power of the state legislation to impose tax on sale or purchase of goods where such sale or purchase takes place in course 13 of import of goods into the country. .....

M/S.Kalpana Glass Fibre Pvt. Ltd. Maharashtra Vs. State of Orissa and ...

Court : Orissa

..... arriving at taxable turnover, turnover relating to inter-state transactions, export, import under the cst act are to be excluded, that the state act is always subject to the provisions of sections 3 and 5 of the cst act; that sale or purchase in course of interstate trade or commerce and levy and collection of tax thereon by the state is prohibited by article 269 of the constitution of india; that article 286 (1) of the constitution of india prohibits the state from making a law imposing or authorizing the ..... that this court while examining the validity of section 13aa of the repealed act, struck down the necessary provision of said section providing deduction of tax in respect of inter-state sales, export or import vis- -vis deemed sales contemplated under article 366, sub-article 29a(b) of the constitution of india. ..... availing sales tax exemption was constrained to pay sales tax while effecting purchase of raw materials because of the notification of the state government notifying the raw materials to be exigible to sales tax at the first point in the state and thereby resulting in payment of sales tax through purchase price, the hon ble supreme court directed the state to refund the sales tax it has actually collected. ..... the scheme of law therefore, being not at all liable to pay tax under the ovat act within the scope of entry-54 list-ii 7th schedule of the constitution vis- -vis the provisions of ovat act and rules framed thereunder, the amount realized from the petitioner by opp. .....