Court : Kolkata
Reported in : 1993LC599(Calcutta),1991(55)ELT510(Cal)
..... and state government departments and other organisations in all matters relating to the said unit.2. in 1983 jute manufactures cess act, 1983 (hereinafter described as the jute act) was passed to provide for levy and collection by way of cess, of a duty of excise on jute manufactures. the jute act came into force with effect from may 1,1984.3. the first contention of the writ petitioners is that ..... ) maintenance and improvement of existing markets and development of new markets outside india for jute manufactures and devising marketing strategy in consonance with the demand for such manufactures outside india;(h) ensuring stabilisation of price of jute manufacturers in and outside india.'8. the question that arises for consideration is whether the jute manufactures cess act, 1983 seeks to employ only an additional duty of excise and whether the .....
Tag this Judgment!Court : Kolkata
Reported in : 1998(59)ECC92
..... been artificially treated as 'twine' in the central excise tariff.12. the jute manufactures cess act, 1983 (hereinafter referred to as the 1983 act) provides for levy of cess, the proceeds whereof are credited to the consolidated fund of india and a portion thereof may be paid to jute manufacturers development council in terms of jute manufacturers development council act, 1983. as noticed hereinbefore under section 3(4) of the 1983 ..... questions are adverted to, the basic fact which is not disputed may be noticed. the central government took steps to levy cess on jute manufactures under the provision of jute manufactures cess act, 1983 in terms whereof duty of excise is levied on certain items including hessian (which the petitioners manufacture) as referred to in the schedule appended thereto. sub-section (4) of section 3 of the said .....
Tag this Judgment!Court : Kolkata
Reported in : 1979CENCUS359D,1984(15)ELT337(Cal)
..... explanations have been also inserted in the first schedule of the parent act.3. the central government by g.s.r. 89(e), dated 18th february, 1976 made and published the jute manufactures cess rules, 1976. the clause (f) of rule 2 of the said jute manufactures cess rules, 1976 defined 'jute manufactures' as 'manufactures of jute' of bimlipatam jute or of mesta fibre of all sorts including :(1) twist, yarn, thread ..... to levy and collection of excise duty including notifications for exemption from payment of excise duty would be attracted to levy and collection of cess under section 9(1) of the act 65 of 1951 read with the jute manufactures cess rules, 1976. the government of india, ministry of finance, department of revenue and insurance by notification no. 56/72-c.e., dated 17-3 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1988(33)ELT317(AP)
..... the scheduled industry on which duty of excise shall be levied and collected as cess. in exercise of the rule making power under section 30 of the act, the central government made rules called 'jute manufacturers cess rules, 1976' wherein rule 2(f) states that jute manufacture means 'manufacturer of jute of all sorts including twist, yarn, thread or rope and twins etc. before the division bench of this ..... court two-fold contention was raised viz., that item 23 of the first schedule to the act refers only to textiles made .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1988AP358
..... the scheduled industry on which duty of excise shall be levied and collected in cess. in exercise of the rule-making power under s. 30 of the act, the central government made rules called 'jute n4anufacturers cess rules, 1976' wherein r. 2(p states that jute manufacture means 'manufacturer of jute of all sorts including twist, yarn, thread or rope and twine etc. before the division bench of ..... this court two- fold contention was raised viz., that item 23 of the first schedule to the act refers only to textiles made .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC188
..... 13 of central excise rules, 1944. they have submitted that even after issue of rule 3 of jute manufactures cess rules, 1984, the provisions of section 3 of jute manufactures cess act, 1983, have not been withdrawn. it is their case that in contingencies not specifically covered by rule 3 of jute manufactures cess rules, 1984, the provisions of central excise rules, 1944 would have to apply.rule 13 of ..... these appeals is as to whether cess would be payable on jute manufactures exported under bond under rule 13 of central excises and salt act, 1944. (b) jute manufactures cess act, 1983 came into force w.e.f. 01-05-1984 and became effective from 15-09-1984. cess on jute manufactures became leviable by virtue of sub-section (1) of section 3 of the jute manufactures cess act, 1983 w.e.f. 01-05 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(173)ELT471TriDel
..... factory.3. shri d.n. choudhary, learned sdr appearing for the revenue, pleaded that under section 3(1) of jute manufactures cess act, 1983, there shall be levied and collected by way of cess for the purpose of the jute manufactures development council act, 1983, on every article of jute manufacture specified in col. 2 of the schedule and produced in india, a duty of excise at such rate not ..... by different benches of the tribunal on the issue involved :- "whether hessian bags and sacking bags made out of jute fabrics and hessian and sacking fabrics on which duty of cess had been paid, would further be liable to cess under jute manufactures cess act, 1983 read with the jute manufactures cess rules, 1984." 2. the appellants submitted written submissions and prayed for deciding the issue on merits. they submitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC232Tri(Delhi)
..... -1984 and, therefore, the ratio of that judgment will not apply to a case which relates to the period before coming into force of the jute manufactures cess act, 1983. after examining the provisions of the old cess act of 1951 and cess act, 1983 the said contention was repelled.6. thus following the ratio of the said decision rendered by the cegat in the case of chitavalasah ..... the period involved in the instant case is from october 1980 to april 1983 and the case of nellimarla jute mills (supra) relates to levy of cess during the period from 1-5-1984 to 30-9-1984 after coming into force of the jute manufactures cess act, 1983 which came into effect from 1-10-1984.5. we have considered the submissions. it is not .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1992(38)ECC57; 1991LC1(SC); 1992(57)ELT3(SC); JT1991(4)SC475; 1991(2)SCALE1163; (1992)1SCC401; [1991]Supp3SCR95; 1992(1)LC298(SC)
..... within the same factory, though exempt from payment of central excise duty, is yet liable to pay the cess under section 9 of the act. several jute manufacturers filed writ petitions in the calcutta high court challenging the levy of cess on several grounds all of which were rejected and writ petitions dismissed by a learned single judge. the petitioners ..... refund of duty, shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation to the levy and collection of the duty of excise on jute manufactures under that act.9. by its order no. s.0.141 (2), the central government specified, for the purpose of section ..... all sorts.8. rule 3 applies the provisions of the central excises and salt act, 1944 and the rules made thereunder in the matter of levy and collection of the cess from the jute manufacturers. it reads as follows:3. -application of central excise and salt act and the rules made there under--save as otherwise provided in these rules, the .....
Tag this Judgment!Court : Kolkata
Reported in : 1979CENCUS1D,1979(4)ELT23(Cal)
..... control by the government under section 2 of the act over the industries which manufacture the components and intermediates. those explanations are not relevant regarding levy of cess under section 10 of the act.10. it is next contended by dr. pal that under rule 3 of the jute manufacture cess rules, 1976, the central excises and salt act and the rules made thereunder are made applicable in ..... relation to the levy and collection of the cess in terms of a notification dated 17-3-72, the central government has exempted jute twine, yarn thread ropes and twine all sorts falling under item .....
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