Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC675Tri(Delhi)
..... these two rules were amended retrospectively by section 51 of the finance act, 1982 which gave retrospective effect to the central excise notification no. 20/82-c.e. ..... , reported in 1982 (10) elt 457 (bombay). ..... , reported in 1982 elt 457 (bombay), in which it was held in similar circumstances that the duty on yarn was not payable under notification no. ..... , dated 20-2-1982. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(85)ELT271TriDel
..... since the articles made of plastic became classifiable under tariff item 68 on amendment of tariff item 15a(2) by finance act, 1982 which covered under tariff item 15a(2) specific items like film, sheets, etc. ..... 15a of the said first schedule on which the duty of excise or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975) as the case may be, has already been paid, or (b) such articles are produced out of scrap of plastics ..... 68 of the first schedule to the central excises and salt act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon: (a) such articles are produced out of artificial resins or plastic materials or cellulose esters and ethers in any form falling under sub-item (1) of item no ..... even commercially the tv front cabinet is known as article made of plastic which fall under tariff item 15a(2) and exempted under notification 68/71 prior to 28-2-1982 and exempted under notification 149/82, dated 22-4-1982 during the period 1-03-1982 to 10-5-1982. ..... in the light of the above, we hold that the benefit of notification 182/82, dated 11-5-1982 is available to the disputed item. ..... continue to enjoy benefit of exemption under tariff item 68 as was the case under tariff item 15a(2) prior to 11-5-1982. ..... 93/125/86- cx-3, dated 26-12-1986 that plastic moulded luggage and other articles made of plastic having some metal parts would continue to be exempted as articles of plastics under notification 182/82, dated 11-5-1982. ..... /82, dated 11-5-1982. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1984)10ITD748(Coch.)
..... . then there remains the contention of the departmentthat by intro ducing section 10(10 aa) by the finance act, 1982, with retrospective effect from 141978, the legislature hasspecifically excluded from taxation the amount received by encashment of earned leave at the time of retirement of an employee of the central government or a state government and ..... . the fact that section 10(10aa) introduced by the finance act, 1982, with retrospective effect from 1-4-1978 provided for exemption of encashment of leave salary at the time of retirement, will indicate that the encashment of leave salary while continuing in service is not ..... of salary in section 17, which is an inclusive one, sets out various items which fall within the expression 'salary' for the purpose of charge to income-tax in accordance with sections 14, 15 and 16 of the act but none of the clauses apparently covers a payment of the nature involved in this case, namely, a payment received for surrendering the right to any leave with pay ..... a reading of sections 16 and 17 of the income-tax act, 1961 ('the act') will show that any payment received from an employer for the purpose of service rendered by an employee would come within the term 'salary' unless it is specifically exempted under section 10 of the act. ..... . ito [1982] 1 sot 7 and contended that the accumulated earned leave in the hands of an employee is a capital asset and the amount realised by encashment of the leave is a capital receipt and will not, therefore, .....
Tag this Judgment!Court : Karnataka
Reported in : 1996(63)LC244(Karnataka); ILR1995KAR2690; 1995(5)KarLJ277
..... rule 49 a was inserted by finance act, 1982 with the object of avoiding separate payment of duty twice by the same manufacturer when the yarn manufactured in the factory is consumed in the factory itself for manufacture of cotton fabrics.chapter vila of ..... operation till the disposal of the petition.the petition was then amended and the constitutional validity of rule s 9 and 49 of central excise rule s, 1944 (hereinafter referred to as 'the rule s') and section 51 of finance act, 1982 was challenged. ..... for recovery of sums due to the government and inter alia sets out that in respect of a duty and any other sums payable to the central government under any of the provisions of the act or the rule s, the officer can recover the amount by attachment and sale of excisable goods belonging to the assessee and in case the amount i& not so recovered then the officer can issue ..... rule 49a inter alia provides that where a manufacturer who manufactures cellulosic spun yarn falling under item 18-iii(1) of the first schedule to the act and uses the whole part of the yarn so manufactured in the manufacture of cotton fabrics in his own factory, can make an application to the collector and the collector may permit the manufacturer ..... the validity of rule s 9 and 49 as amended by finance act. ..... dispute before the supreme court that appropriate period of limitation to apply to the facts of the case was six months as provided under section 11a of the act and notice dated may 20, 1982 was beyond that period. .....
Tag this Judgment!Court : Chennai
Reported in : (1996)136CTR(Mad)193; [1996]221ITR268(Mad)
..... the learned standing counsel also took us through the object of introducing the finance act, 1982, and the bill introduced by the government in parliament for inserting the amendments ..... 10, which was introduced by the finance act, 1982, with retrospective effect from 1st april, 1978, the receipt by way of leave encashment paid to the employee at the time of retirement on superannuation is specifically exempted from inclusion in the ..... 10(10aa) inserted by the finance act, 1982, exempts from tax only the encashment of leave an assessee receives at the ..... come to the conclusion that the encashment of leave salary is not an income, taxable under the act, the tribunal gave the following reasons : 1. ..... to the aac contending that encashing the leave is purely a voluntary act and so he should not be taxed. ..... 256(1) of the it act, 1961 (hereinafter referred to as 'the act') : 'whether, on the facts and in the circumstances of the case, the ..... orders, the andhra pradesh high court pointed out that : 'the reasoning of the orders, we are afraid, is based on an erroneous appreciation of the provisions of the act, and so is diametrically opposite. ..... 10(10aa) and 17(3)(ii) of the act in order to show that the intention of the legislature was to tax the encashment of leave salary from 1st april ..... 89(1) of the act, it is pen to the assessee to do so, and if such a request is made, the tribunal is directed to consider the same on the merits, in accordance with law, after giving proper opportunity of being heard .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC119Tri(Delhi)
..... parlance and therefore, the mere outer shell by itself cannot be put in that category and hence it was held that shells of cigarette packets were not excisable under entry 17(4) of the first schedule as introduced by the finance act, 1982.5.2 in the case of asia tobacco co 1992 (58) e.l.t. ..... 55 the madras high court held that the cigarette packet and outer shell and inner slides are not excisable under sub-heading 4818.13 of the central excise tariff act, 1985 and reiterated the earlier finding that cigarette packet cannot be subjected to duty twice over and even otherwise, the outer shells and inner slides cannot be subjected to any separate assessment.6. ..... he therefore, submits that the two items in dispute in these appeals are not 'goods' within the meaning of the central excises & salt act, 1944.in the alternative, he prays that, in the event of this bench taking a different view from that expressed in the case of ttc (supra), the matter may be referred to a larger bench.5. ..... collector of central excise 2.2 against this order the department has preferred e/2865/88-c on the ground that the classification of the items is based upon an order of the government of india which related to pre-1982 description of t.1.17 which did not contain any entry regarding boxes and cartons and packing containers, and while after 1982 budget which enlarged the description of t.i. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1988)27ITD365(Mum.)
..... thirdly, shri patwardhan pointed out that the amendment brought about to section 6(1) by finance act, 1982 with effect from 1-4-1983 had removed the clause that the person should be rendering service outside india.further, the words "leave or vacation" were removed and were substituted by the word "visit". ..... in this, context, it may be stated that the term used by the finance minister in his budget speech, on which much reliance was placed by the sr. ..... shri keshav prasad, in particular, relied on the following observations of the finance minister in his budget speech for 1978-79: the foreign remuneration of indian citizens employed outside india is liable to indian income-tax if their stay in india exceeds a specified period. ..... he brought to our notice the speech of the finance minister (111 itr - statutes-85). ..... the observations of the finance ministry, if anything, support the case of the assessee.the merchant navy officers by the very nature of their job have to enter into a contract with their employer for a fixed of time and such contract gets ..... his income earned abroa,d will not be subjected to tax in view of the provisions of section 6(1) of the act read with the explanation thereof. ..... contract of employment outside india until 16-4-1980.the period of time he spent from 8-1-1980 to 31-3-1980 in india was, according to the git (appeals), neither leave nor vacation as understood within the meaning of explanation to section 6(1) of the it act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997(96)ELT497(SC); JT1998(9)SC154; (1998)9SCC573
..... explanation to sub-clause (ii) has been inserted by the finance act, 1982 (14 of 1982) with retrospective effect from 1-10-1975 and it applied to ..... this explanation has been inserted by the finance act, 1982 (14 of 1982) with retrospective effect from 1-10-1975 and it ..... be,-- (i) in a case where a notification or order providing for any exemption (not being an exemption for giving credit with respect to, or reduction of duty of excise under such act on such goods equal to, any duty of excise under such act, or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975), already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise under such ..... act is for the time being in force, the duty of excise computed with reference to the rate specified in such act, in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference ..... sub-clause, the amount of the duty of excise payable on any excisable goods shall be the sum total of- (a) the effective duty of excise payable on such goods under this act; and (b) the aggregate of the effective duties of excise payable under other central acts, if any, providing for the levy of duties of excise on such goods. .....
Tag this Judgment!Court : Chennai
Reported in : 1992(60)ELT546(Mad)
..... 23-2-1982 issued under the provisions contained in clause 52 of the finance act, 1982 which it is said has been subsequently made part of the provisions of the act. ..... 1983 is as follows : 'this writ petition was filed by nine petitioners seeking a declaration that the action of the respondent in seeking to levy and collect differential excise duty under section 52 of the finance act, 1982, is illegal. ..... down in the said decision are found stated in paragraph 3 of the judgment which can be usefully referred to as hereunder :- 'the legislature has conferred the power to condone delay by enacting section 5 of the indian limitation act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on 'merits' ..... others : (1987)illj500sc is one where the apex court while considering the question of sufficient cause for purposes of section 5 of the limitation act, expressed the view that the court should adopt a liberal approach ..... it is open to them to pursue such action as may be available to them under the act questioning either the show-cause notice or the order, if any, passed direction (sic) to pay differential excise ..... be taken into account is whether the party concerned has bona fide prosecuted some other proceeding on account of which delay has occurred in filing the appeal and that so long as the party concerned has acted bona fide, the delay should be condoned ..... by an order dated 8-11-1982, the assistant collector confirmed the demand for differential .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC281Tri(Delhi)
..... , dated 21-4-1982.in order to facilitate the understanding of the controversy, we reproduce this notification below :- "in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-section (4) of section 50 of the finance act, 1982 (14 of 1982), the central government hereby exempts sugar, described in column (1) of the table below and falling under ..... of the preceding three sugar years ; (c) "levy sugar" means sugar required by the central government to be sold under an order made under clause (f) of sub-section (2) of section 3 of the essential commodities act, 1955 (10 of 1955) ; (d) "sugar year" means the period of twelve months commencing on the 1st day of october and ending with the 30th day of september next following.2. ..... sugar produced in a factory during (rupees per quintal) the period commencing on the 1st 40.00 24.50 day of may, 1982, and ending provided that the amount of exemption specified in column (2) or column (3) of the said table shall not exceed the amount of duty of excise payable on free sale sugar or levy ..... 1 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is specified in the corresponding entry in columns (3) ..... 1 of the first schedule to the central excises and salt act, 1944 (1 of 1944), from so much of the duty of excise and special duty of excise leviable thereon as is specified in the corresponding entry in columns (2) .....
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