Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT883TriDel
..... interest so to do hereby exempts the goods specified in the table annexed hereto and falling within chapter 29 or chapter 30 of the first schedule to the customs tariff act, 1975 (51 of 1975) when imported into india for the manufacture of drugs, from so much of the portion of the duty of customs leviable thereon which is specified in the said first schedule, as is in excess of: (a) twenty-five per cent ad valorem, when the standard rate of duty is leviable, and (b) fifteen ..... per cent ad valorem if the goods are the product or manufacture of any country or territory declared by the central government under sub-section (3) of section 4 of the customs tariff act, 1975 as preferential area : provided that the importer, by execution of a bond ..... been challenged till now and, therefore, it has to be accepted as it stands.even after the personal hearing before the collector (appeals), the importers wrote to the lower appellate authority on 10-5-1989 referring to the end-use certificate filed along with the letter dated 14-11-1981 and this reference is at para 7(g) of the above letter. ..... 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. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT81TriDel
..... it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of the amount calculated at the rate of 10% ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the ..... 65/89-customs, dated 1st march, 1989 is reproduced below :- gsr(e) 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 directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be further amended in the manner specified in the corresponding entry in column (3) of the said table. ..... 65/89-customs, dated 1st march, 1989, allowing concessional rate of duty when ffs machine is imported either with vacuumising accessory or inert gas flushing accessory or with both the accessories ..... , dated 1st march, 1989.shri ramaswami, the learned senior advocate, stated that issue of a later amended notification clearly shows the intention of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC75Tri(Delhi)
..... public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 84 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from (a) so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of the amount calculated at the rate of 10% ad valorem; and (b) the whole of the additional duty leviable ..... recognition of that point of view, and accordingly i am prepared, taking for this purpose the view of the learned judge, to hold that even if the section of the act of 1915 were itself less clear, with regard to the particular business with which we are here concerned, that business would be directly brought into charge by virtue of the provisions in the ..... 65/89-customs dated 1st march, 1989 is reproduced below: gsr(e) 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 directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be further amended in the manner ..... 65/89-customs, dated 1st march 1989, allowing concessional rate of duty when ffs machine is imported either with ..... dated 1st march, 1989.shri ramaswami, the learned senior advocate, stated that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(92)ELT104TriDel
..... of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in the corresponding column (2) of the said table, when imported into india, from so much of that portion of duty of customs leviable thereon, which is specified in the said first schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table.----------------------------------------------------------------s. ..... , dated 1-3-1989; 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. ..... the first schedule----------------------------------------------------------------(1) (2) (3) (4)----------------------------------------------------------------1. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1997)139CTR(SC)378
..... opinion that in the matter of computation of the chargeable profits of the assessee for the purpose of levy of super profits tax under the provisions of the super profits tax act, 1963 from the total income of the assessee computed for the year in question under the it act he would be entitled to the adjustment of the amount received as interest on securities derived from any security of the central government or the state government as per cl. (vi) ..... 1 of the first schedule of super profits tax act stipulates that the income chargeable under the it act under the head 'interest on securities' derived from any security of the central government or a state government, it is ..... of the said first schedule has to be made from the total income computed for the said year under the it act for the purpose of ..... position in allowing adjustment in computing the chargeable profits of a previous year of an assessee from the total income computed for the year under the it act what would be deducted so far as interest on security derived from the central government or state government is concerned is in accordance with cl. (vi) ..... 1 of the first schedule of the super profits tax act but the said aac came to the conclusion that the figure of income from interest on security which the assessee claimed to be deducted in computing the chargeable profits is not correct and it ..... b has been omitted by finance act, 1988 w.e.f. ..... 1st april, 1989 but was there during the relevant period with which we are .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(87)ELT66TriDel
..... valves or transistors of simiar semiconductor devices or light emitting diodes or electronic microcircuits or capacitors other than paper capacitors" required for the manufacture of medical electronic equipment falling under chapter 85 or chapter 90 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india and proved to the satisfaction of the assistant collector of customs to be so required for such manufacture from - (a) so much of that portion of the duty ..... of customs leviable thereon which is specified in the said first schedule as is in excess of the amount calculated at the rate applicable to the said equipment when imported complete; and (b) so much of that portion of the additional duty leviable thereon under section 3 of the second mentioned act, as is in excess of the amount calculated at the rate applicable to the said equipment when imported complete, (i) an officer ..... shall affect the exemption granted under any other notification of the government of india for the time being in force, from the duty of customs specified in the said first schedule in respect of the parts referred to in this notification".while notification no. ..... any relevant notification for the time being in force, on the said equipment when imported complete, subject to the conditions specified - the notification of the government in the ministry of finance (department of revenue), no. ..... 1989 (44) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(101)ECC414
..... schedule to the central excise tariff act as claimed by the assessee or under heading 85.44 as confirmed by the commissioner (appeals) and whether the demand of differential duty raised under section 11a of the central excise act on finalisation of the assessment is recoverable in view of the revalidation of the actions taken under section 11a of the act in terms of section 110 of the finance act ..... on 24.3.92; that therefore, the assessments for the period of six months prior to the order of provisional assessment should be treated as provisional and demand of differential duty is recoverable in view of section 110 of the finance act.8. ..... mentioned that the assessee, an undertaking of state government of madhya pradesh, manufacture optical fibre cables is respect of which first classification list no.1/89 effective from 1.7.89 was filed by them classifying the product under heading 90.01. ..... of the tariff; that the proper officer approved the classification in november, 1989; that subsequently the assessee filed classification list from 1990 to 1994 which were not approved by the department and they continued to pay the central excise duty under heading 90.01; ..... furukowa electric company of japan; that the first stage in the process of manufacture is manufacture ..... for the first time a show cause notice dated 9.6.94 was issued to them proposing changes in classification to heading 85.44 on the ground that the optical fibre cables manufactured by them can not be said to be made by other .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC1334; JT1998(1)SC734; (1998)IIIMLJ34(SC); 1998(1)SCALE672; (1998)3SCC276; [1998]1SCR988; 1998(1)LC658(SC)
..... english law, (1959) defines 'mutat-is mutandis' as with necessary changes in points in detail, meaning that matters or things are generally the same, but to be altered when necessary, as to names, offices and the like...extension of an earlier act mutatis mutandis to a later act, brings in the idea of adaptations, but so for only as it is necessary for the purpose, making an change without altering the essential nature of the things changed subject of course to express provisions made in the ..... later act'if, therefore, the words 'mutatis mutandis' merely permit the application of the central act, 1894 (as modified by kamataka act, 1961) with necessary changes and without altering the essential nature of the thing changed then the said principle is applicable to the ..... . now section 3(1) provided for levy and collection of additional duties in respect of goods described in the first schedule to the 1957 act which were produced or 'manufactured' in india ..... . unlike the finance act, the 1957 act was incomplete as to the basis of the charge and its provisions would become totally unworkable unless the concepts of 'manufacture' and 'assessable' value as determined under the 1944 act were carried into it.27 ..... . union of india, : [1989]179itr317a(sc) is again a similar case .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR2939; 1991(2)KarLJ524
..... now, we will come to feasibility report which, inter alia, states as follows:-'1.2 project highlights:land requirement: 2452.8 acrescoal requirement: 1.52 million tonnes/year(6000 hrs of operation)commissioning schedule:based on the government clearance and financing tie up and main plant award by 1990-91, both units shall be commissioned by 1994-95.2.2 the tentative power generating capacity addition programme of 38,000 mw during the 8th plan (1990-95) includes ..... for the project.regarding water requirement, about 64,000 m3/hour of sea water will be drawn from the nearby arabian sea, for the purpose of condenser cooling water requirement, for the first 2 x 210 mw (coal-fired) units.effluents from the condenser cooling system will be transported back into the sea, through an open channel system which will be appropriately designed for ..... fugitive emissions wilt be effectively controlled, by installing dust removal systems in the various dust-emitting units.to guard against occupational hazards, safety measures as stipulated under karnataka factories act will be adhered to.the following precautionary measures will be practiced to protect the environment, thereby protecting the health of the workers in the work-atmosphere:i) coal will be watered ..... government directives ntpc established an office near project and started creation of infrastructural facilities in 'may 1989 which are essential to start the main construction work after the clearance of the cabinet committee on .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (2003)87ITD359(Hyd.)
..... , so far as the valuation of the asset in question is concerned, proceed to complete the assessment in conformity with the estimate of the valuation officer.21.2 rule 18 of schedule-iii to the wealth-tax act, before its substitution by the finance act, 1990, with effect from 1-4-1990 read as under:- (a) where the value declared by the assessee in the return of net wealth does not exceed rs ..... only to adopt the correct value.16.3 it may be noticed that in all the re-assessments and the first assessments which gave rise to the present appeals before us, the beneficial interest was not worked out in terms of the schedule iii of the wealth-tax act and it was based only on the award of the umpire, as mentioned hereinbefore.16.4 for the ..... gold or silver or such alloy as on the valuation date relevant to the concerned subsequent assessment year shall be substituted for the value of such gold or silver or alloy on the valuation date relevant to the first assessment year; (b) where any jewellery or part of is sold or otherwise disposed of by the assessee, or any jewellery or part of jewellery is acquired by him, on or before the valuation date ..... taken by the learned departmental representative that what is assessable on the relevant valuation dates is the compensation receivable in terms of the compromise agreement dated 4-2-1989 and not the value of the jewellery.firstly, it is nobody's case that what is assessable is not the value of the jewellery and such a plea is taken for .....
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