Judgment Search Results Home > Cases Phrase: jute manufacturers cess act 1983 section 4 crediting proceeds of duties to the consolidated fund of india Court: mumbai Page 1 of about 6 results (0.068 seconds)

Collector of C. Ex. Vs. Mahindra and Mahindra Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)LC38Tri(Mum.)bai

..... since central excise notification no. 56/72 issued under rule 8(1) exempts from payment of central excise duty on jute manufactures used captively for the manufacture of other jute manufacturers, a similar exemption from the cess leviable under the cess act would be the result in so far as the present cases are concerned, because of the operation of section 3(4) of ..... authority or power of the central government to grant exemption to any jute manufacture from the cess leviable under the cess act would be central excise rule 8 as made applicable by section 3(4) of the central cess act. a notification issued under section 3(4) of the cess act read with central excise rule 8(1) would achieve the object. the learned counsel's contention is that .....

Bharat Co-operative Bank (Mumbai) Ltd. and Anr. Vs. Co-operative Bank ...

Court : Mumbai

Reported in : 2005(3)BomCR713; [2006(106)FLR85]; (2005)IILLJ1010Bom; 2005(2)MhLj906

..... held that the words 'central excise act' and 'rules' contained in the said rule should be construed as if the words 'for the time being in force' were there after ..... to that act instead of setting out for itself at length the provisions which it decided to adopt.13. on behalf of appellant bank a reference was made to the decision of the supreme court in bhatinda improvement trust v. balwant singh : [1991]3scr928 where the court while construing rule 3 of jute manufacturers cess rules, 1976 ..... assist the appellant. rule 3 with which the supreme court was concerned, made the provisions of the central excise act and the rules made thereunder applicable in the matter of levy and collection of cess under the jute rules. it was a clear case of legislation by reference. in such a case, naturally the subsequent amendments .....

Alfa Laval (India) Ltd. Vs. The Union of India and Others

Court : Mumbai

..... - (1) jute yarn (including bimlipatam jute or mesta fibre), twist, twine, thread and ropes in which jute yarn predominates in weight; (2) jute fabrics (including bimlipatam jute or mesta fibre), in which jute predominates in weight; (3) jute manufactures not elsewhere specified (including bimlipatam jute or mesta fibre) in which jute predominates in weight); ..... (v) on any of the goods falling within heading 1006 or 2523 of the first schedule to the customs tariff act ..... or taxable services in respect of which duties or taxes have not been paid, or (iii) on jute batching oil used in the manufacture of export goods, namely, jute (including bimlipatam jute or mesta fibre), yarn, twist, twine, thread, cords and ropes; (iv) if the said goods .....

Nippon Yusen Kaisha Vs. Ramjiban Serowgee

Court : Mumbai

Reported in : (1938)40BOMLR799

..... who will be referred to as the export company. the conditions of all the contracts were identical, the form used being the ordinary form approved by the indian jute manufacturers association. this is the form under which the entire export business in gunnies in calcutta is conducted. clauses 3 and 4 of the terms and conditions are material :- ..... on this point was in favour of the respondents, though, as already stated, he ordered a remand on the issue based on section 178 of the indian contract act, 1872, which was then in force, though since repealed in 1930. their lordships with all deference find themselves unable to concur in this conclusion in the respondents' ..... was no question on the evidence before him of any want of good faith or of any circumstance that would raise any presumption whatever that the bank was acting improperly. this finding came before the court of appeal, which reversed the finding of the judge and held that judgment should be entered for the respondents against .....

Ramchand Onkarlal Agarwal Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : 2006(5)BomCR884; (2006)IIILLJ441Bom; 2006(4)MhLj339

..... beedi and cigar workers (conditions of employment) act, 1966, (ii) the beedi workers welfare cess act, 1976, and (iii) the beedi workers welfare fund act, 1976. moreover different labour laws including the maternity benefits act, 1961, and the workmen's compensation act, 1923 also apply to the petitioner.3...the cess levied on manufactured beedis under the beedi workers welfare cess act, 1976 works out to 0.30 paise per ..... running shed;seasonal factory' means a factory which is exclusively engaged in one or more of the following manufacturing processes, namely, cotton ginning, cotton or jute pressing, desertification of groundnuts, the manufacture of coffee, indigo, lac, rubber, sugar (including gur) or tea or any manufacturing process which is incidental to or connected with any of the aforesaid processes and includes a factory which is .....

Ashok Kisan Thorat and Etc. Vs. Jalandhar Baburao Apradh and Another, ...

Court : Mumbai

Reported in : (1991)93BOMLR343; 1991CriLJ1718

..... five more tons of fertilizer of the composition of 15 : 5 : 5. when under an order so placed, the accused, no. 2 as the dealer directed the manufacturers to supply directly to the society the said quantity of fertilizers, knowing that the composition thereof would not as ordered (sic). of that awareness that the fertilizers to be ..... no. 1, the manager ashok thorat, is still not eliminated and this will mean clearly that the provisions of sub-section (2) of section 10 of the act which provides, as quoted earlier, that where an offence has been committed by a company (which expression with reference to the explanation given would also mean an association ..... can be no dispute that the karad co-operative purchase and sale society of karad, district satara is one which has been constituted and established under the societies registration act and is an association of individuals as such, and, therefore, would fall within the definition of 'company' as given in the explanation to section 10. 10. .....

Commissioner of Customs Vs. Metalman Pine Mfg. Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1997)(91)ELT382Tri(Mum.)bai

..... view of the circumstances prevailing here, cannot be accepted as the standard for assessment under section 114(1) of the act.commerce international v. collector (supra) laid down that preference ought to be given to manufacturers invoice and the tribunal have in shyam antina electronics (p) ltd. v.collector (also supra), laid down that ..... the adjudicating authority.commerce international v. collector (supra) held that for the purpose of valuation under the customs act, the invoice issued by the seller may not be accepted as the correct, and invoice from the manufacturers would be the proper evidence. the tribunal have, in shyam antenna electronics (p) ltd. v. collector ( ..... /93shb, dated 5-7-1993, alleging undervaluation of the goods imported by respondent metalman pipes manufacturing co. ltd. and its liability to confiscation vide section 111(m) of the act, and also under section 111(d) of the act, on the ground that on appropriate valuation, the goods imported would exceed the value limit .....

Dy. Cit Vs. Sarabhai Piramal

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... so that the particular name and formula of a medicine cannot be used by any other person if the medicine is registered under trademark and merchandise act, meaning thereby the formula of manufacturing or processing of medicine which may be termed as a patent right according to the revenue does not have its own existence independently without making ..... facilitates the trading operation of the jvc, in support of this proposition, mr, agarwal has placed reliance upon the judgment of the apex court in the case of empire jute co. ltd. v. cit in which it has been held that the expenditure even if incurred for obtaining an advantage of enduring benefit may, nonetheless, be on ..... , if commissioner (appeals) is satisfied that the omission of the ground from the form of appeal was not wilful or unreasonable. the supreme court in the case of jute corporation of india ltd. v. cit 187 itr 688 (sc) has held that if commissioner (appeals) is satisfied with the factors justifying the raising of new plea .....

Stp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(153)ELT198Tri(Mum.)bai

..... falling under chapter 53, 59 or 63 of the schedule to the central excise tariff act, 1985 from the payment of so much of the excise duty leviable thereon as is in excess of the duty payable on unprocessed jute manufactures used in the manufacture of jute products. the ld. d.r. contends that the report of the chief chemist is not ..... the knowledge of the department and no intention to evade payment of duty." 3. the contention of the assessee has no force in view of section 110 of the finance act, 2000, which authorises actions taken for recovery during the period 17-11-1980 to may, 2000. we, therefore, hold that the demand is sustainable, uphold the impugned ..... decision in the case of rainbow industries v. cce, vadodara [1994 (74) e.l.t. 3 (s.c.)] holding that "once the department accepted the price list, acted upon it and the goods were cleared with the knowledge of the department, then in absence of any amendment in law or judicial pronouncement, the reclassification should be effective from .....

Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Kalpana Water ...

Court : Mumbai

Reported in : [1986]62STC181(Bom)

..... are covered by the said entry ?'4. entry 6 of schedule c at the relevant time was as follows : 'gunny bags and hessian; jute twine; ...' the respondents led the evidence of some manufacturers of such polythene lined or paper lined hessian bags. they also led the evidence of dealers in such gunny bags. all these persons have ..... , j.1. this is a reference at the instance of the department under section 61(1) of the bombay sales tax act, 1959. the respondents, kalpana waterproof products manufacturing company are registered dealers under the bombay sales tax act, 1959, for the period 13th november, 1966, to 2nd november, 1967. the respondents were assessed to sales tax by the ..... which was before it. we, therefore, cannot reappraise this evidence in proceedings which are by way of reference under section 61(1) of the bombay sales tax act.9. in the premises the question is answered in the affirmative and in favour of the assessee. the applicants to pay to the respondents costs of the reference. .....