Judgment Search Results Home > Cases Phrase: finance act 2001 schedule vii seventh schedule Court: customs excise and service tax appellate tribunal cestat Page 1 of about 191 results (0.142 seconds)

Tatra Trucks India Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... of sub-section (3) of section 136 of the finance act, 2001, which reads as under: (3) the provisions of the central excise act, 1944 and the rules made there under, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the national calamity duty leviable under this section in respect of the goods specified in the seventh schedule as they apply in relation to the levy and ..... -cause notice was issued to them for recovery of national calamity contingent duty (nccd) at 1% on the "dumper chassis" in terms of section 136 of the finance act, 2001 and for imposing penalty for nonpayment of nccd.the original authority confirmed the demand against the assessee and imposed on them a penalty of rs. ..... dated 28.8.1995 was held to be admissible to nccd leviable under section 136 of the finance act, 2001. ..... collection of the duties of excise on such goods under that act, as the case ..... with that decision, which was rendered after examining the relevant provisions of the finance act and considering a circular of the cbec. .....

Collector of Customs Vs. Mansingka Brothers

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1987)(13)LC717Tri(Kol.)kata

..... government issued i.t.c.order in /83 dated 15.4.1983 under section 3 of the imports & exports (control) act, 1947 allowing certain articles as specified in the schedule attached thereto to be imported under open general licence, subject to certain conditions as stated therein. ..... of hon'ble delhi high court in kaptan's case (air-1986-delhi-221) is binding on this tribunal; (vi) whether the redemption line imposed by the respondent is without and/or in excess of jurisdiction under section 125 of customs act, 1962, and/or ar- bitrary; and (vii) whether, in the facts and circumstances of the case, penalty on the appellants under section 112 of the customs ..... promissory estoppel and retrospective effect of the amendment of import policy, we have quoted in paragraphs 48(vii) to (x) of this order, extracts from the judgments relied upon by shri badsha and shri gupta ..... i dated 22nd june, 1984 issued bythe ministry of finance, department of revenue, government of india, to the collector of customs, bombay which deals with palm stearin ..... letter dated 22.6.1984 issued by the ministry of finance, department of revenue, government of india to the collector of customs, bombay dealt with palm stearin ..... (vii) ministry of finance (department of revenue) government of india, notification ..... the above notification was amended by the government of india, ministry of finance (department of revenue) notification no. ..... other hand, customs duty exemption notifications, including the ministry of finance (deptt. .....

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(100)ECC317

..... dated 20.2.1982 (to which retrospective effect was given by section 51 of the finance act of 1982), duty of excise was leviable on goods manufactured and captively consumed. ..... central excises, dated the 28th november, 1967, the central government hereby directs that the provisions of chapter vii of the said rules, shall extend to each of the excisable goods falling under heading nos. ..... 11a (both inclusive) of the first schedule to the central excises and salt act, 1944 is also available on record ..... 27.14, 27.15 and the goods of the following description, namely, benzene, toluene and xylene, falling within chapter 29 in the schedule to the central excise tariff act, 1985 (5 of 1986). 2. ..... 1234 and 12 35/2001 are allowed.11. ..... e/787/2001, wherein there is no limitation or penalty issue, is also dismissed, as the demand of duty challenged therein is sustainable for the ..... in appeal no.e/787/2001 in similar. ld. ..... e/1235/2001 sustained demand of duty on fuel oil held to have been used for the manufacture of both raw naphtha and sulphur cleared likewise during 8/1999 ..... e/1234/2001 sustained a demand of duty on fuel oil held to have been used for the manufacture of sulphur (a by-product chargeable to 'nil' rate of duty) cleared during the same period without payment of duty in terms of the ..... e/786/2001 sustained a demand of duty on fuel oil held to have been used for the manufacture of raw naphtha which was cleared without payment of duty by cpcl during 1/1998-7/99 in terms of ..... the appeal e/787/2001.3. .....

Bongajgaon Refinery and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(22)ELT189TriDel

..... as to this proposition have been set at rest by the amendment, with retrospective effect, of rules 9 and 49 by section 51 of the finance act, 1982. ..... in view of this clearly marked out classification in the tariff itself, there is no scope for the argument that no "manufacture", as contemplated in section 2(f) of the act, takes place in the conversion of raw petroleum coke to calcined petroleum coke according to rules 9 and 49, any excisable goods coming into existence in the course of manufacturing operations have to suffer excise duty ..... rule 47(3a) further provides that where the provisions of chapter vii of the central excise rules (chapter vii deals with warehousing and rules 140 and 143a fall within this chapter) have been extended by the central government by notification in the official gazette to any excisable goods, as in this case, every store ..... 11(2) of the central excise tariff schedule with effect from 1-3-1982 and from the same date calcined petroleum coke was specified as sub-item (3) of ..... 1 l-a of the central excise tariff schedule (cet) for which item they were holding a central ..... 20/82-ce, dated 20-2-1982) and section 11 of the central excises & salt act, 1944 and why penalty should not be imposed upon them under rule 9(2) read with rule 226 for contravention of the provisions of rules 174, 43, 48, 226, 173-b, 173-c, 173-g(2), 173-g(3), 173-g(4) and 9(1) ..... 11-a of the central excise tariff schedule as a refinery. ..... 10, 11a and 11c of the central excise tariff schedule. .....

Collector of Central Ex. Vs. Hindustan Lever Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(22)ECC79

..... credit of auxiliary duty allowed in respect of any raw material lying unutilized immediately before the commencement of the central excise (amendment) rules, 1978 in the account of the manufacturer as a result of discontinuance of such duty under finance act, 1977, may be utilised after such commencement towards payment of duty of any finished excisable goods for the manufacture of which such raw materials or component parts were permitted to be brought into the factory. ..... the assistant collector's order with the direction to allow the respondents to utilise the credit balance in respect of auxiliary duty for payment of basic excise duty (that is, the duty leviable in terms of the first schedule to the act read with any relevant notification) on the finished products. ..... have seen that, for the purpose of the rules, the term "duty" has been defined as the duty leviable under the first schedule to the act, that is, basic excise duty: there can, therefore, be no doubt that notification no. ..... 15aa of the first schedule (hereinafter referred to as the schedule) to the act, utilising a substance called photine c falling under item ..... 1.3.74 issued under rule 8(1), read with sub-clause (5) of clause 22 of the finance bill, 1974, exempted excisable goods specified in notification no. ..... is to say, the duty leviable under the first schedule to the act. ..... 15aa of the schedule stood exempted from auxiliary duty, there would be no question of avail-ment of notification no. ..... of the schedule as raw material .....

Sudershan Plywood Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC689Tri(Delhi)

..... 16b 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 in excess of the duty specified against the corresponding entry in column (3) of the said table.--------------------------------------------------------------------------------s. no. ..... - in this notification, commercial plywood means all varieties of plywood other than- (vii) plywood for tea-chests falling under sub-item (i) of the aforesaid item no. ..... 55/79 is reproduced below:- 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 and insurance) no. .....

M/S. Delta Lectronics Vs. Commissioner of Customs Central Excise, Meer ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in china from hong kong, declaring the same as parts of cfl but the goods put together constitute cfl in completely knocked down (ckd) condition and by virtue of rule 2(a) of the general rules for interpretation of first schedule to the customs tariff act, 1975, the goods should have been classified as cfl and are leviable to anti-dumping duty. 3. ..... authority, is not appropriate inasmuch as the provisions of rule 2(a) of the interpretative rules are in the form of a legal fiction created for the limited purpose of classification of incomplete or unfinished article vis-`-vis any reference in a heading to an article in schedule and cannot be used to modify physical identity of an article mentioned in notification imposing a duty on that article, which has to be interpreted strictly. ..... as is seen from the two circulars issued by the ministry of commerce and ministry of finance anti dumping duty is leviable on a complete ready to use compact fluorescent lamps and not on the parts of the lamps. ..... in view of the above, inasmuch as the issue stands decided by various decisions, referred supra, as also in the same appellants decision as also by various circulars issued by the ministry of commerce as also by finance ministry, we find no merits in the impugned order of the commissioner. ..... 354/205/2001-tru (part i) dated 20th april, 2006, forwarding copy of representation dated 4th april, 2006 of m/s. ..... dated 10.12.02 read with section 9(a) of the customs tariff act, 1975. .....

Lady Amphthil Nurses Instn. and Vs. Cc and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2001)(76)ECC246

..... further they stated that certain conditions attached to the schedule to notification allegedly had not been complied with, subsequent to the importation and passing of goods out of customs control, does not result in any suppression of any valid or necessary information required for the purpose of assessment which can lead to invocation of the proviso to section 28(1) of the customs act and hence they pleaded that extended time limit ..... finance ..... (vii) as already stated above, as action initiated in the willingdon case is on account of specific directive of the rosha committee, read with delhi high court's order, there is no dispute about jurisdiction in the ..... vii ..... initiated by the commissioner of customs towards payment of such duties, towards levy of penalties and payment of fines in lieu of confiscation of offending goods, under the powers conferred by the customs act, 1962 (hereinafter referred to as the 'act'), was beyond his jurisdiction in terms of the said notification; and whether the demands raised by the commissioner of customs were barred by time in terms of the proviso to section 28 of the ..... , the hon'ble supreme court had held that the customs authorities could not be directed by the high court to act contrary to the act as the customs authorities were the creatures of the customs act and could not act contrary to the provisions of the act.in these circumstances, it could not be said that the high court had ruled that the jurisdiction for serving the notice for payment of .....

M/S. Hindustan Lever Ltd. Vs. C.C.E., Calcutta-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(75)ECC152

..... soap and thus fall under the sub-heading 3401.10.3.3 continuing his arguments, the learned advocate refers to note 1 of the general explanatory notes which forms part of the schedule to the central excise tariff act which provides that "where in column (3) of this schedule, the description of an article or group of articles under a heading is preceded by '-', the said article or group of articles shall be taken to be sub-classification of the article or group of articles covered by the ..... he contends that the real object and purpose of introducing the new section aaa and issuing the notifications, as ascertained from the highly persuasive speech of the union finance minister while introducing the union budget for the year 1987-88, would be defeated and frustrated if the interpretation sought to be taken by the department in the instant case ..... credit availed by the appellants was sought to be disallowed and it did not contain any specific allegation whatsoever of any fraud, collusion, wilful misstatement or suppression of facts or contravention of any of the provisions of central excise act and the rules made thereunder with intent to evade payment of duty. ..... is nothing on record to show that there was any mala fide intention on the part of the appellants or the appellants acted deliberately in defiance of law or were guilty of dishonest or contumacious conduct. ..... 1995 (77) elt 474; (vii) the tata oils mills co ..... 1985 (19) elt 307 (cegat); (vii) ashwini vanaspati industries (p) ltd. vs .....

M/S. Arihant Cotsyn Ltd. Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(75)ECC629

..... 26th may, 95.it is their contention that excisable goods, according to the definition in section 2(d) of the central excise act means, goods specified in the first schedule to the central excise tariff act, 1985 as being subject to a duty of excise. ..... the submission of the appellant is that duties of excise are leviable under section 3 of the central excise act and that under that section duties can be levied only in respect of "excisable goods" which are produced or manufactured in india.they submit that soft waste arising in the processing of cotton was not "excisable" as the ..... the relevant facts are that chapter heading 25 was amended in the finance bill, 1995.the heading at it stood before and after the amendment read as under:-- heading before finance after finance bill bill 1995 1995 1. ..... goods specified in the schedule to the central excise tariff act prior to the amendment ..... , excisable goods have been defined in section 2(d) of the act as 'goods specified in the schedule to central excise tariff act, 1985'. ..... goods specified in the schedule to central excise tariff act, cannot be levied on goods (soft waste) which are not specified in the relevant tariff heading.in this connection the learned counsel referred to the decision of this tribunal in the case of vikram ispat reported in 2000 (120 ..... hence,there remains no doubt that for charging ce duty, the customs act has to be referred to & not ce tariff.this view is in conformity with cegat's decision in the case of winsom yarn .....