Array ( [0] => ..... ? and (b) whether the board circular dt.14.7.1994, which has classified that the single panel circuit breakers are classifiable under chapter 8537 has retrospective effect? under the central excise tariff act, 1985 and the rules, 1944, the board had issued a circular dated 14.7.1994 with regard to classification of goods. hence ..... regarding the distribution of the remaining amount are determined by the finance commission, which is appointed every five years. the board is constituted under the central board of revenue act, 1963. it is one of the six authorities constituted under the act (vide sections 116 of the act). this is the highest executive authority for administering the direct tax ..... with section 206(a) of the act). in view of huge tax liability as well as public interest and in the light of the ratio laid down by the honble apex court in the case of commissioner of income tax vs. west bengal infrastructure development finance corporation limited (order dated 10.12.2010 made in civil ..... [1] => ..... the state govt. to make annual grants to the universities, subject to they being accountable to the govt. section 43 provides for the formation of finance committee which inter alia comprises of principal secretary to the - 19 - wa no.100030 of 2022 c/w wa no.100076 of2022finance department and the ..... for the govt. to play.4. as to mediate interference of government through its officers: (a) under this act, half a dozen farm universities have been established in the state, is not in dispute. chapter iii of the act enlists five principal authorities of whom three are relevant viz, (i) board of management, (ii) academic council ..... , & (iii) research council. these are statutory bodies. section 12(1) speaks of composition of bom: four principal secretaries each heading their respective departments, i.e., agriculture, finance, environment & forest ..... [2] => ..... the state govt. to make annual grants to the universities, subject to they being accountable to the govt. section 43 provides for the formation of finance committee which inter alia comprises of principal secretary to the - 19 - wa no.100030 of 2022 c/w wa no.100076 of2022finance department and the ..... for the govt. to play.4. as to mediate interference of government through its officers: (a) under this act, half a dozen farm universities have been established in the state, is not in dispute. chapter iii of the act enlists five principal authorities of whom three are relevant viz, (i) board of management, (ii) academic council ..... , & (iii) research council. these are statutory bodies. section 12(1) speaks of composition of bom: four principal secretaries each heading their respective departments, i.e., agriculture, finance, environment & forest ..... [3] => ..... of the tribunal were archaic and therefore there was an eminent need for rationalisation of the same. accordingly, the parliament vide finance (2) act, 1998 inserted inter alia sections 260a & 260b in chapter xx of the 1961 act to provide for an appeal against the orders of tribunal directly to the high court, within whose jurisdiction, office of the ..... called in question the said addition in the subject appeal inter alia contending that unless the books of accounts were rejected under section 145 of the 1961 act, the ao acting under section 143(3) could not have made the ad hoc disallowance; the fact that for the assessment year 2008 09 some addition was made ..... 6/4, ennoble house, raghavachari road, belary-583101 pan: afjpa5974p respondent (by sri. mayank jain, advocate) this ita is filed under section260a of the income tax act, 1961 arising out of order dated2711.2015 passed in ita no.449/bang/2014, for the assessment year20092010 praying to decide the foregoing question of law and/or ..... [4] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [5] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [6] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [7] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [8] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [9] => ..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 ..... [10] => ..... therefore submits that the entire proceedings are vitiated. 36. mr. mahesh wodeyar, learned counsel appearing for the board submits that the scheme of the act particularly chapter-vii of the act has been extensively discussed in the case of ballarpur industries ltd., and karnataka industrial areas development board vs. civil judge reported in ilr 1987 kar 3445 ..... constitution of india still remains in part-iii of the constitution of india, article 300a of the constitution of india finds place in chapter-iv of part-12 dealing with commercial transactions, finance, property and contracts and suit sin part-12. 78. while article 300a of the constitution of india has not found many customers ..... was removed from part-iii of the constitution of india by 44th amendment of the constitution of india by deletion of article 19[1][f] i the year 1978, but a corresponding provision was put in place in the constitution by introducing article 300a of the constitution of india which now reads as under: 300a. ..... [11] => ..... and others vs. satbir singh and others. (xiii) (2009)8 scc 431 a.manjula bhashini and others vs. managing director, andhra pradesh women's cooperative finance corporation limited and another 13. having heard the learned advocates appearing for the parties, on perusal of the pleadings and case laws relied upon by the learned ..... services rules and none of the petitioners fit into the category of a government employee i.e., they do not satisfy the three conditions prescribed under chapter xvi of karnataka civil services rules so as to claim equality with employees working in institutions run by government. he would also submit by way of ..... said rules. ? 3. cancellation of sanction of additional increment and extinguishment of claims, if any.- (1) notwithstanding anything contained in the karnataka education act, 1983 (karnataka act 1 of 1995), any order of the state government or rules governing the conditions of employees of any private aided educational institution or any other law governing ..... [12] => ..... scc462meerut development authority and others vs. satbir singh and others. (xiii) (2009)8 scc431a.manjula bhashini and others vs. managing director, pradesh women s cooperative finance corporation limited and another andhra 13. having heard the learned advocates appearing for the parties, on perusal of the pleadings and case laws relied upon by the learned ..... rules and none of the petitioners fit into the category of a government employee i.e., they do not satisfy the three conditions prescribed under chapter xvi of karnataka civil services rules so as to claim equality with employees working in institutions run by government. he would also submit by ..... 3. cancellation of sanction of additional and extinguishment of claims, if any.- (1) increment :341. : notwithstanding anything contained in the karnataka education act, 1983 (karnataka act 1 of 1995), any order of the state government or rules governing the conditions of employees of any private aided educational institution or any other law ..... [13] => ..... framed above deserves to be answered in favour of the petitioner assessee and against the revenue. the reasons are as follows:9. chapter ii dealing with the incidence and levy of tax under kvat act, comprising of sections 3 to 21 deals with the provisions regarding levy of tax, liability of tax and rates thereof, exemption of ..... as plant with which the assessee carries on his show business. the other decision to which specific reference may be made here is benson v. yard arm club ltd. [1978]. 2 all er958968; [1979]. tax lr778 785 (ch d), upon which strong reliance is placed by sri k. srinivasan, learned counsel for the revenue. in this case ..... m/s.j.k.cement works, muddapur, mudhol taluk, bagalkot district, karnataka, has filed these revision petitions under section 65 of the karnataka value added tax act, 2003 (for short kvat act ) raising a question of law for consideration by this court, being aggrieved by the order passed by the learned karnataka appellate tribunal, bengaluru, on 03rd ..... [14] => ..... eligible for 100% deduction. (iii) it was also urged that the provisions of section 80p(4) of the act inserted by the finance act 2006 with effect from 01st april 2007, excluding the applicability of section 80p of the act to any co-operative bank other than a primary agricultural credit society or a rural development bank, is not ..... co-operative society" by finance act, 2015 and requiring them to deduct income tax at source under section 194a of the act also makes the legislative intent clear that the co-operative banks are not that specie of genus co-operative society, which would be entitled to exemption or deduction under the special provisions of chapter via in the form ..... its claim for 100% deduction from section 80p(2)(a) of the act to 80p(2)(d) of the act does not make a difference because sub-section (4) inserted in section 80p(2)(d) of the act with effect from 01st april 2007 by finance act, 2006 excludes co-operative banks other than primary agricultural credit society or a ..... [15] => ..... pr. commissioner of income tax, c r building, navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. of the act with effect from 01st april 2007 by finance act, 2006 excludes co-operative banks other than primary agricultural credit society or a primary co-operative agricultural and rural development bank as defined under the ..... r building, navanagar, hubballi. & anr. vs. the totagars co-operative sale society, sirsi. in this connection, we may analyze section 80p of the act. this section comes in chapter vi- a, which, in turn, deals with "deductions in respect of certain incomes". the heading of section 80p indicates that the said section deals with ..... contentions raised by both the sides before us, we consider it necessary to reproduce the provisions of section 80p of the act with its heading from its chapter via of the act of 1961. chapter via provides for deductions in respect of certain income from the gross total income for computing net taxable income of the ..... [16] => ..... a banking company; (iv) a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank; (v) a housing finance company; and 20 date of judgment:28. 05.2018 ita nos.100001/2018 & 100002/2018 m/s pragathi krishna gramin bank vs. the joint commissioner (vi) any other ..... slr investment made by the assessee bank during the period in question as per statutory requirements?. we take up the issue first relating to 14a of the act. disallowance under section 14a expenditure incurred to earn exempted income:3. the relevant findings of the assessing authority for the assessment year 2011-12 at assessment order ..... the second issue involved in the present case pertains to section 36(1)(viii) of the act, which arises only for the assessment year 2012-13. the said provision of section 36 (1) (viii) of the act, provides for other deductions in chapter iv relating to computations of business income of the assessee, and it reads as under:18 ..... [17] => ..... bhogaiah, gaja dandaiah, basamma in favour of j.mohammed sayeed. ex.p2 is the renewal of the lease for a term of 30 years with effect from 30.12.1978. ex.p3 is an instrument of partnership between j.mohammed sayeed and j.abdul majeed and ex.p4 is the dealership agreement by indian oil corporation. ex.p5 is ..... continued the dealership of indian oil corporation. the firm got the lease extended for a period of 30 years after the expiry of the original lease in the year 1978. it is stated that the plaintiff no.2, who is son of the plaintiff no.1, was admitted as an incoming partner and the name of the firm ..... of allotment of property in market yards) rules, 2004. section 9 of the karnataka agricultural produce marketing (regulation and development) act, 1966 reads as under: 9. establishment of market committee and its incorporation.- (1) save as provided in chapter ix, for every market area, there shall be a market committee having jurisdiction over the entire market area. (2) every market ..... [18] => ..... of a comprehensive, application for judicial review , under which remedies in both facilities became interchangeable. at page 573 with the heading application for judicial review in chapter 17, it is stated thus:- "all the remedies mentioned are then made interchangeable by being made available `as an alternative or in addition' to any of ..... (i) the state (govt); (ii) authority; (iii) a statutory body; (iv) an instrumentality or agency of the state; ( v) a company which is financed and owned by the state; (vi) a private body run substantially on state funding; (vii) a private body discharging public duty or positive obligation of public nature (viii ..... therefore, protected.19. second objection regarding maintainability of the writ petition on this - 71 - ground that high court bar association being registered under societies registration act is not amenable to writ jurisdiction under article 226, constitution of india, it will suffice to mention that at this stage writ petition does lie and ..... ) Finance Act 1978 Chapter Iii Direct Taxes - Sortby Old - Court Karnataka Dharwad - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: old Court: karnataka dharwad Page 1 of about 34 results (0.082 seconds)

Oct 03 2012 (HC)

The Commissioner of Income Tax and Another Vs. Mrs. B. Sumangaladevi

Court : Karnataka Dharwad

..... ? and (b) whether the board circular dt.14.7.1994, which has classified that the single panel circuit breakers are classifiable under chapter 8537 has retrospective effect? under the central excise tariff act, 1985 and the rules, 1944, the board had issued a circular dated 14.7.1994 with regard to classification of goods. hence ..... regarding the distribution of the remaining amount are determined by the finance commission, which is appointed every five years. the board is constituted under the central board of revenue act, 1963. it is one of the six authorities constituted under the act (vide sections 116 of the act). this is the highest executive authority for administering the direct tax ..... with section 206(a) of the act). in view of huge tax liability as well as public interest and in the light of the ratio laid down by the honble apex court in the case of commissioner of income tax vs. west bengal infrastructure development finance corporation limited (order dated 10.12.2010 made in civil .....

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Jul 14 2022 (HC)

Dr. Ishwarappa Shivaputrappa Katageri Vs. State Of Karnataka

Court : Karnataka Dharwad

..... the state govt. to make annual grants to the universities, subject to they being accountable to the govt. section 43 provides for the formation of finance committee which inter alia comprises of principal secretary to the - 19 - wa no.100030 of 2022 c/w wa no.100076 of2022finance department and the ..... for the govt. to play.4. as to mediate interference of government through its officers: (a) under this act, half a dozen farm universities have been established in the state, is not in dispute. chapter iii of the act enlists five principal authorities of whom three are relevant viz, (i) board of management, (ii) academic council ..... , & (iii) research council. these are statutory bodies. section 12(1) speaks of composition of bom: four principal secretaries each heading their respective departments, i.e., agriculture, finance, environment & forest .....

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Jul 14 2022 (HC)

The University Of Agricultural Sciences Vs. State Of Karnataka

Court : Karnataka Dharwad

..... the state govt. to make annual grants to the universities, subject to they being accountable to the govt. section 43 provides for the formation of finance committee which inter alia comprises of principal secretary to the - 19 - wa no.100030 of 2022 c/w wa no.100076 of2022finance department and the ..... for the govt. to play.4. as to mediate interference of government through its officers: (a) under this act, half a dozen farm universities have been established in the state, is not in dispute. chapter iii of the act enlists five principal authorities of whom three are relevant viz, (i) board of management, (ii) academic council ..... , & (iii) research council. these are statutory bodies. section 12(1) speaks of composition of bom: four principal secretaries each heading their respective departments, i.e., agriculture, finance, environment & forest .....

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Jul 20 2022 (HC)

Pr Commissioner Of Income Tax Vs. M/s Ennoble Construction

Court : Karnataka Dharwad

..... of the tribunal were archaic and therefore there was an eminent need for rationalisation of the same. accordingly, the parliament vide finance (2) act, 1998 inserted inter alia sections 260a & 260b in chapter xx of the 1961 act to provide for an appeal against the orders of tribunal directly to the high court, within whose jurisdiction, office of the ..... called in question the said addition in the subject appeal inter alia contending that unless the books of accounts were rejected under section 145 of the 1961 act, the ao acting under section 143(3) could not have made the ad hoc disallowance; the fact that for the assessment year 2008 09 some addition was made ..... 6/4, ennoble house, raghavachari road, belary-583101 pan: afjpa5974p respondent (by sri. mayank jain, advocate) this ita is filed under section260a of the income tax act, 1961 arising out of order dated2711.2015 passed in ita no.449/bang/2014, for the assessment year20092010 praying to decide the foregoing question of law and/or .....

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Sep 21 2022 (HC)

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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Sep 21 2022 (HC)

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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Sep 21 2022 (HC)

Ghodawat Foods International Private Limited Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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Sep 21 2022 (HC)

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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Sep 21 2022 (HC)

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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Sep 21 2022 (HC)

M/s. Rajnandini Foods Pvt. Ltd., Vs. Union Of India

Court : Karnataka Dharwad

..... of excise (goods of special importance) act, 1957 (58 of 1957)), the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978), and the central excise tariff act, 1985 (5 of 1986) (hereafter referred to as the repealed acts) are hereby repealed. (2) the repeal of the said acts and the amendment of the finance act, 1994 (32 of 1994) (hereafter ..... with the seventh schedule to the finance act, 2001 and clause (1) & (2) of the seventh schedule before the amendment in 27th march 2020, reads as under: 1. in this schedule, sub-heading and chapter mean respectively a heading, sub-heading and chapter in the first schedule to the central excise tariff act.2. the rules of the interpretation ..... , excise duty has been sought to be levied on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: sl. chapter or heading or sub- description of goods rate no.heading or tariff item 12. 2403 11 10 hukkah or gudaku 0.5% tobacco 19. 2403 99 10 .....

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