Judgment Search Results Home > Cases Phrase: jute manufactures development council act 1983 amending act i jute manufactures development council amendment act 1993 Page 1 of about 94 results (0.121 seconds)

Delta Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Kolkata

Reported in : 1993LC599(Calcutta),1991(55)ELT510(Cal)

..... -(1) there shall be levied and collected by way of cess for the purposes of the jute manufactures development council act, 1983 on every article of jute manufacture specified in column 2 of the schedule and produced in india a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, specify: ..... the avowed purpose of the act is to collect money for the purpose of the jute manufactures development council act, 1983 (hereinafter described as the development act). ..... the jute act of 1983 was passed to provide funds for the working of the jute manufactures development council. ..... on behalf of the respondents, my attention was drawn to the central excise laws (amendment and validation) act, 1982, under that act, it was provided, inter alia:(3) where any central law providing for the levy and collection of any duty of excise makes the provisions of the central excises act and the rules made thereunder applicable by reference to the levy and collection of the duty of excise under such central law, then -(a) it shall be necessary for the ..... in any event, the central excise laws (amendment and validation) act, 1982 section 3(a) rules out granting of such exemption by implication.15. .....

India Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(33)ECC188

..... "there shall be levied and collected by way of cess for the purposes of the jute manufactures development council act, 1983, on every article of jute manufacture specified in column 2 of the schedule and produced in india, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, specify - ..... therefore, rules 9 and 49 of the central excise rules, 1944 subsequently amended with retrospective effect would not be applicable to jute yarn and jute products for the purpose of levy of cess under the jute manufactures cess rules, 1976. ..... moreover, the retrospective amendment of rules 9 of 49 of the central excise rules, 1944, though not applicable to the jute manufactures cess rules, 1976 but permissible to look to the intention of the legislature for the purpose of interpretation make it clear beyond doubt the utilisation or consumption of goods within a factory amounts to removal within the meaning of unamended ..... it held in para 25 that under rule 3 of the jute manufactures cess rules, 1976, only the central excise rules as in force on 18-2-1976 would be applicable for the purpose of levy of cess.subsequent amendment of these rules, even if given retrospective effect by legislation, could not have the effect of amending the aforesaid jute manufactures cess rules in so far as they were applicable to the levy of cess in the absence of another specific provision. .....

Mahabir Jute Mills Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(16)ELT477TriDel

..... the issue relates to the levy of a "cess", namsly a duty of excise, on jute manufactures, in terms of the jute manufactures cess rules, 1976 dated 18-2-1976, issued under section 30 of the industries (development and regulation) act, 1951 (65 of 1951), at the rates specified in ministry of industries and civil supplies (department of industrial development) order no. s.i. ..... the jute manufactures cess rules, 1976, dated 18-2-1976, to which reference has been made above, contain the detailed provisions relating to the levy of cess under section 9(1) of the industries (development and regulation) act on jute manufactures. ..... in saying this we are not departing from the view we have already expressed, namely that these amendments will not in terms be applicable to rules 9 and 49 as applied to the levy of jute manufactures cess under the rules of 18-2-1976. ..... it was put to shri khaitan that the word "removed" occurring in rules 9 and 49 of the central excise rules, even prior to their amendment, had been the subject of interpretation by other high courts, some of which had held that they covered even consumption or utilisation within a factory. ..... 41 to 45/alld/83, dated 11-4-1983 passed by the collector of central excise (appeals), new delhi, on five appeals filed to him against orders of the assistant collector of central excise, gorakhpur.since all the appeals were from the same appellants and ..... , reported in 1983 e.l.t. .....

Collector of Central Excise and Vs. National Jute Manufactures

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2417Tri(Delhi)

..... the contention that the object behind the industries (development and regulation) act, 1951 (under which the jute manufacture cess rules were promulgated) was for development and regulation of certain industries while the object of the central excises and salt act was merely collection of revenue, does not lead to the conclusion that the statutes were not in pari materia.16. ..... it may be further seen that if the provisions of the central excises and salt act as they stood in 1976 are alone to be applied even now in respect of proceedings under the jute manufactures cess rules, the provisions for appeal in the first instance would be unworkable.that is because under the act before its amendment the first appeal was to the appellate collector. ..... is that under the provision above cited in the jute manufactures cess rules (hereinafter to be referred to as the rules) there had been an incorporation of the provisions of the central excises and salt act (hereinafter to be referred to as the act) in the said rules and, therefore, the provisions of that act, as it stood at the time of incorporation in 1976 would alone continue to apply in respect of proceedings under the rules and not the provisions of the act as they may stand amended from time to time. ..... it was in these circumstances that the privy council held that the provisions in the incorporated act as they stood on the date of incorporation would alone apply and not as they may stand amended from time to time.10. .....

New Central Jute Mills Company Limited and ors. Vs. Inspector of Centr ...

Court : Kolkata

Reported in : 1979CENCUS359D,1984(15)ELT337(Cal)

..... present appellants had filed writ petitions challenging the levy of cess under section 9(1) of the industries (development and regulation) act, 1951 read with the jute manufactures cess rules and orders made thereunder. ..... item 22a of the first schedule of the central excises and salt act relates to jute manufacturers including manufacturers of vimlipatam jute or mesta fibre all sorts not elsewhere specified but excluding the goods specified in (i) and (ii) and excise duty is leviable also according to ..... 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, rope and twine, all sorts, containing more than 50 per cent by weight of jute (including bimlipatam jute or mesta fibre) calculated on the total fibre content in or in relation to the manufacture of which any process is ordinarily carried on with aid of power ;(2) others, but excluding any such manufacture,--(i) * * * *(ii) * * * ..... may not form part of the general revenue but may be handed over to the development council for promotion of research, improvements in design and quality, imparting of training etc. ..... but, until and unless there is such amendment or revocation of a notification under section 9(1) the goods specified remain subject to cess and no question of exemption from payment of such cess can or does ..... state of hatband, : 1983(13)elt1607(sc) , which was cited .....

Nellimerla Jute Mills Co. Ltd. Vs. Appellate Collector, Central Excise ...

Court : Andhra Pradesh

Reported in : 1984(16)ELT100(AP)

..... rule 6 of the jute cess rules framed under section 30 of the act provides that the amount of cess collected should be credited to the consolidated fund of india, and the central government may, after due appropriation made by parliament in that behalf, hand over to the development council such sums as it may consider necessary. ..... the proceeds of the cess collected under this section in respect of the goods manufactured or produced by any scheduled industry or group of scheduled industries to the development council established for that industry or group of industries, and where it does so, the development council shall utilise the said proceeds - (a) to promote scientific and industrial research with reference to the scheduled industry or group of scheduled industries in respect of which the development council is established; (b) to promote improvements in design and quality with reference to the products ..... jagannadha rao did not therefore rightly pursue the contention that rules 9 and 49 of the central excise rules as amended by section 51 of the finance act, 1982 can be invoked in the case of levy or collection of cess of jute yarn under section 9 of the act. .....

Shree Cement Limited Vs. The Union Of India

Court : Karnataka

..... has lease, as the case may be, shall been issued by the state lapse on the date of government to grant a mining commencement of the mines lease before the and minerals (development and commencement of mines and regulation) amendment act, minerals (development and 2021: regulation) amendment act, provided further that the holder 2015, the mining lease shall be of a reconnaissance permit or granted subject to the prospecting licence whose fulfilment of conditions of the rights lapsed under the ..... (b) where before the (b) where before the commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015, reconnaissance permit or 2015, reconnaissance permit or prospecting licence has been prospecting licence has been granted in respect of any land granted in respect of any land for any mineral, the permit ..... , 10a(2) as it stood prior to 2021 amendment and subsequently are extracted hereunder:- section 10a prior to amendment section 10a subsequent to act no.16 of 2021 amendment act no.16 of 2021 w.e.f.28.03.2021 (1) all applications received (1) all applications received prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. ..... jute manufacturing ..... regional director, national council for teacher education and .....

Shree Cement Limited Vs. The State Of Karnataka

Court : Karnataka

..... has lease, as the case may be, shall been issued by the state lapse on the date of government to grant a mining commencement of the mines lease before the and minerals (development and commencement of mines and regulation) amendment act, minerals (development and 2021: regulation) amendment act, provided further that the holder 2015, the mining lease shall be of a reconnaissance permit or granted subject to the prospecting licence whose fulfilment of conditions of the rights lapsed under the ..... (b) where before the (b) where before the commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015, reconnaissance permit or 2015, reconnaissance permit or prospecting licence has been prospecting licence has been granted in respect of any land granted in respect of any land for any mineral, the permit ..... , 10a(2) as it stood prior to 2021 amendment and subsequently are extracted hereunder:- section 10a prior to amendment section 10a subsequent to act no.16 of 2021 amendment act no.16 of 2021 w.e.f.28.03.2021 (1) all applications received (1) all applications received prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. ..... jute manufacturing ..... regional director, national council for teacher education and .....

Indocil Silicons Pvt Ltd Vs. Union Of India

Court : Karnataka

..... has lease, as the case may be, shall been issued by the state lapse on the date of government to grant a mining commencement of the mines lease before the and minerals (development and commencement of mines and regulation) amendment act, minerals (development and 2021: regulation) amendment act, provided further that the holder 2015, the mining lease shall be of a reconnaissance permit or granted subject to the prospecting licence whose fulfilment of conditions of the rights lapsed under the ..... (b) where before the (b) where before the commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015, reconnaissance permit or 2015, reconnaissance permit or prospecting licence has been prospecting licence has been granted in respect of any land granted in respect of any land for any mineral, the permit ..... , 10a(2) as it stood prior to 2021 amendment and subsequently are extracted hereunder:- section 10a prior to amendment section 10a subsequent to act no.16 of 2021 amendment act no.16 of 2021 w.e.f.28.03.2021 (1) all applications received (1) all applications received prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. ..... jute manufacturing ..... regional director, national council for teacher education and .....

Dalmia Cement (bharat) Limited Vs. The State Of Karnataka

Court : Karnataka

..... has lease, as the case may be, shall been issued by the state lapse on the date of government to grant a mining commencement of the mines lease before the and minerals (development and commencement of mines and regulation) amendment act, minerals (development and 2021: regulation) amendment act, provided further that the holder 2015, the mining lease shall be of a reconnaissance permit or granted subject to the prospecting licence whose fulfilment of conditions of the rights lapsed under the ..... (b) where before the (b) where before the commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015, reconnaissance permit or 2015, reconnaissance permit or prospecting licence has been prospecting licence has been granted in respect of any land granted in respect of any land for any mineral, the permit ..... , 10a(2) as it stood prior to 2021 amendment and subsequently are extracted hereunder:- section 10a prior to amendment section 10a subsequent to act no.16 of 2021 amendment act no.16 of 2021 w.e.f.28.03.2021 (1) all applications received (1) all applications received prior to the date of prior to the date of commencement of the mines commencement of the mines and minerals (development and and minerals (development and regulation) amendment act, regulation) amendment act, 2015 shall become ineligible. ..... jute manufacturing ..... regional director, national council for teacher education and .....