Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(58)ELT150TriDel
..... , dated the 1st march, 1979, namely- in the said notification, in the first proviso, for the words, "life saving drugs and medicines specified", the words and figures "life saving drugs and medicines falling within chapter 99 of the first schedule to the customs tariff act, 1975 (51 of 1975) or "shall be substituted." 9. ..... , dated 17-2-1986 and by the said notification, item 11 was deleted from the schedule for grant of exemption of basic duty and c.v. ..... "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the government of india in the ministry of finance (department of revenue) no. ..... 11 of the schedule of the notification. ..... , dated 1-3-1979 was applicable to specified bulk drugs falling under chapter 29 or chapter 30, used in the manufacture of life saving drugs and medicines. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1983)6ITD141(Mum.)
..... this circular says that a company will become an industrial company if either of the two following alternatives are satisfied in its case : (i) if it is mainly engaged in the manufacture of goods or the other activities enumerated in the finance act ; or (ii) even if it is not so mainly engaged, if its income from such activities amounts to 51 per cent or more of its total income. ..... the definition of 'industrial company' as laid down in section 2(1)(d) of the act, reads as follows : (7) for the purposes of this section and the first schedule,** ** ** (d) 'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining ..... , the assessee was treated as a company mainly engaged in the manufacture of goods within the meaning of the relevant finance act up to and including the assessment year 1977-78. ..... hence, the assessee could not be said to have been mainly engaged in the manufacture of goods, and so it did not come under the first alternative of the aforesaid circular either.thus, he urged that the orders of the commissioner (appeals) deserved to be reversed on the above grounds ..... assessee appealed to the commissioner (appeals) against the orders under section 143(3) of the 1961 act for the assessment years 1979-80 and 1980-81, and the order under section 154 for the assessment year 1978-79. ..... cit [1979] 119 itr 145 ( .....
Tag this Judgment!Court : Delhi
Reported in : 1990(27)ECC109; 1990(49)ELT30(Del)
..... 16 to the first schedule to the central excises and salt act, 1944 have been showed in the said table at si ..... be said that in such cases the sectarian promissory has no application,' before the bombay high court the respondents had taken up the plea that the petitioner had not acted in pursuance of the notification of 1979 nor had they suffered any loss or damage. ..... features of the scheme, which as we have noticed above, was to remain in force up to 31st march, 1979 were detailed in the said trade notice of 25th june, 1976. 7. ..... features of the incentive scheme as provided in the said notification were explained by the government of india, ministry of finance, department of revenue and banking vide letter no. f.no. ..... of 198 of 1976 which was time bound up to march 31, 1979, could not be withdrawn as the central government was estoppel from doing ..... this scheme was to remain in operation till march 31,1979 and it applied to 43 items given in the table annexed to the notification tyres and falling within the purview of ..... the petitioner has averred in paragraphs 19 to 27 of the petitioner that acting on the basis of the aforesaid and with a view to achieving the maximum benefit, in made large investment for increasing production ..... it is the case of the petitioner company that it acted on the said notification and submitted its declarations to the appropriate department authority from time to time which were accept by the department ..... , : [1979]118itr326(sc) that this doctrine ..... march 1979. .....
Tag this Judgment!Court : Chennai
Reported in : [1985]155ITR782(Mad)
..... pinch [1906] 2 kb 352, the court was constructing the scope of the expression 'manufacture of saccharin' occurring in the finance act of 1901 and the revenue act of 1903, and the expression was construed as meaning 'bringing into being saccharin'. ..... union of india, : 1973ecr9(sc) , is a case where the supreme court, while constructing the scope of item 14h of schedule i to the central excises and salt act, 1944, held that the central excises and salt act charges duty on manufacture of goods, that the word 'manufacture' implies a change but every change in raw material is not manufacture, that there must be such a transformation that a new different article must emerge having a ..... it was ultimately held in that case that the assessee who is a manufacturer of cotton yarn should be taken as a manufacturer of an item specified in entry 32 of the fifth schedule and that machinery and plant in respect of which development rebate has been claimed having admittedly been used in the manufacture of cotton yarn, a specified item in entry 32, the assessee is entitled to claim the benefit of ..... dioxide as known to the trade and, therefore, the kin gas generated is neither carbon dioxide nor compressed carbon dioxide known as such to the commercial community and hence cannot attract item 14h in the first schedule. ..... union of india [1979] elt 181, and of the bombay high court in shreemowas cotton mills ltd. ..... barfi devi, : 1979(4)elt593(sc) , the expression 'manufacturing purposes' occurring in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT375TriDel
..... 28 of the first schedule to the indian tariff act, 1934 (32 of 1934) when imported into india from so much of that portion of the duty of customs leviable thereon, which was specified in the said schedule as was in excess of 10% adv ..... from a warehouse under section 68, on the date on which the goods are actually removed from the warehouse ; and (iii) in the case of any other goods, on the date of payment of duty.section 12 of the customs act cannot be read in isolation and it has to be read alongwith the provisions of sections 14 and 15 of the customs act.the hon'ble justice rajinder sacher of delhi high court in jain sudh vanaspati ltd. ..... it has been observed : "it is thus clear requirement of clause (b) of sub-section (1) of section 15 of the act that the rate of duty, rate of exchange and tariff valuation applicable to any imported goods shall be the rate and valuation in force on the date on which the warehoused goods are actually removed from ..... mills (supra) and delhi high court case jain sudh vanaspati (supra) from the present case, where it has been held that the rate of duty applicable to imported goods is to be as per section 15 of the act, irrespective of the date of entry of the goods in the territorial waters of india. ..... dated 1-3-1968 issued by the government of india, ministry of finance (hereinafter referred to as notification no. ..... s/49-1536/77 r dated 19-4-1979 and s/49-186/77 bond dated 16-9-1978 passed by the collector of customs (appeals), bombay.2 ..... 1979 ..... (1979 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2007(3)MPHT527
..... the aforesaid sub-section (2) of section 3 of the act provides that the officers appointed to assist the registrar shall, within such areas as the state government may specify, exercise such powers and perform such duties conferred and imposed on the registrar by or under ..... hereinunder:(2) the officers appointed to assist the registrar shall, within such areas as the state government may specify, exercise such powers and perform such duties conferred and imposed on the registrar by or under this act as the state government may, by special or general order, direct:provided that no officer other than the additional registrar or the joint registrar shall be directed to exercise the powers to hearing appeals under section 78... ..... dated 27th august, 1979, the state government hereby directs the powers conferred on the registrar of co-operative societies, madhya pradesh,(1) by sections of the said act as specified in column (2) of the first schedule below and by the rules of the madhya pradesh, co-operative societies rules, 1962, as specified in column (3) of the said schedule shall also be exercisable by the deputy registrars of co-operative societies to the extent as specified in column (4) and within the area as specified in column (5) of the said schedule, and.. ..... chhi-(a) financing ndwara, .....
Tag this Judgment!Court : Chennai
Reported in : 1987(12)ECC64; 1986LC90(Madras); 1987(27)ELT48(Mad)
..... duty for the complex fertilizers manufactured by it; but nevertheless held that the order passed by the central government on 18.2.1976 in the revision preferred before it had become final and the said order had been acted upon by the assistant collector of central excise when he issued the order of exemption dated 5.3.1976 and as such, it was not open to the assistant collector to subsequently go back on the order and deny the benefit ..... excise duty is levied on fertilizers at 15% ad valorem under item 14 hh of the first schedule to the central excises and salt act. ..... 1400 to 1403/76 order dated 24.9.1976 by andhra pradesh high court) - 1979 elt 501 is that if excise duty is to be imposed on mixed fertilizers manufactured from two or more fertilizers, on all which duty has already been paid, then it would amount to double taxation ..... 1.3.1970, by the government of india, ministry of finance (department of revenue and insurance), the central government exempted the whole of duty of excise leviable on mixed fertilizers falling under this item, which are manufactured with the aid of power from two or more fertilizers, on all of which appropriate amount of duty of excise, or, as the case may be, countervailing duty, under section 2-a of the indian tariff act, 1934, has already been paid. ..... [reported in 1979 elt 501 he would, therefore, say that on the materials before it, the central government was satisfied that the complex fertilisers manufactured by the respondent are exempt under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC441
..... 66-customs, dated 15th march, 1979, the central government being satisfied that it is necessary in the public interest so to do, hereby exempts polyvinyl chloride resins, falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of forty per cent ad valorem. " 5. ..... dated 16.10.80 had come into force and shri gokhale's argument that as on the date goods imported entered territorial waters of india were fully exempt from duty of customs there could be no question of applicability of section 15 of the act as to rate of duty applicable to imported goods being governed by this section and his reliance for the purpose on bombay high court decision in apar private ltd. ..... " " in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance, department of revenue, no. ..... two notifications 66/cus dated, 1.5-3-79 as amended by 178/cus dated 29-8-79 and 37/cus dated 25-3-80 before its supersession by notification 205/cus/80 dated 16-10-80 are reproduced below :- " in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of notification of the government of india in the ministry of finance, department of revenue, no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC393Tri(Delhi)
..... the subject revision show cause notice issued by the central government seeks to deny the benefit of exemption notification no.201/79-ce dated 4.6.1979 to the respondents on the ground that the goods, namely, "45 plain diagonal all bronze metal clothes" received by the respondents were used by them as spare parts of the paper making machinery and not as input or raw ..... 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944) (hereinafter referred as "the inputs") have been used, from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the inputs: provided that the procedure set out in ..... such a restriction came to be introduced in the notification for the first time by the amending notification no.105/82-ce dated 28.2.1982 when the crucial words were amended to read as "any goods falling under item no. ..... on use of duty paid goods falling under item 68 (tariff items 1 to 68) in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. ..... 201/79-ce dated 4.6.1979 till the amendment of the notification on 28.2.1982. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC3669; 2000(72)ECC464; 2000(122)ELT327(SC); 2000(7)SCALE342; (2000)8SCC642; [2000]Supp4SCR431; [2001]123STC403(SC)
..... 68 of the first schedule to the central excise and salt act 1944 (1 to 1944), (hereinafter referred to as the said goods), in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories upto a value not exceeding rupees thirty lakhs, cleared on or after the 1st day of april in any financial year ..... the time being in force, shall not be taken into account.a bare perusal of the notification quoted above shows that the central government under rule 8(1) of the excise rules exempts goods in respect of first clearance for home consumption by or on behalf of the manufacturer from one or more factories upto a value not exceeding rupees thirty lakhs. ..... of the proviso under consideration, it would be clear that it does not refer to any other goods under clearance except the goods falling under item 68 of the first schedule to the central excise and salt act, 1944. ..... 68 of the first schedule to the central excise and salt act 1944, on fulfilment of certain conditions, the appeals are being disposed of by this ..... 89/79-central excises, dated the 1st march 1979 aforesaid, during the period commencing on the 1st day of april, 1980, shall not exceed rupees thirty lakhs; and(ii) the value of clearances eligible for exemption contained in this notification during the ..... 89/79-central excises, dated the 1st march 1979, the central government hereby exempts goods, falling under ..... india in the ministry of finance (department of revenue) .....
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