Court : Delhi
Reported in : 1988(15)ECC441; 1988(33)ELT41(Del)
..... in section 3 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (hereinafter referred to as the principal act), in sub-section (1), for the proviso, the following proviso shall be substituted, and shall be deemed to have been substituted with effect from the 10th day of january, 1957, namely :- provided that no such duty shall be levied on cloth - (i) which is exported out of india, or (ii) which is used in the manufacture of goods which are exported out of india.' '3. ..... the challenge in this writ petition is to the validity of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (hereinafter referred to as the '1953 act'). 2. ..... in the year 1953, the parliament enacted the khadi and other handloom industries development (additional excise duty on cloth) act, 1953. ..... the learned counsel for the petitioner submitted that a promise was held out to the petitioner in the form of notification of 1953 that if cloth was manufactured on which excise duty was not payable under the excise act, then additional excise duty under the 1953 act would also not be payable. ..... in exercise of the powers under section 5 of the 1953 act, the central government had issued a notification dated 25th july, 1953 whereby all varieties of cloth which were for the time being exempted from the duty of excise levied thereon under the excise act was also exempted from the additional excise duty under the 1953 act. 4. .....
Tag this Judgment!Court : Gujarat
Reported in : 1987(13)ECC30; 1987(11)LC275(Gujarat); 1987(27)ELT393(Guj)
..... lordships will be pleased to issue a writ of declaration or a writ in the nature of declaration or any other writ, order or directions declaring that no duty of excise is leviable under the provisions of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 on cotton fabrics or man made fabrics ..... , their servants and agents from recovering any duty of excise from the petitioners under the provisions of khadi and other handloom' industries development (additional excise duty on cloth) act, 1953 for the period for 18-6-1977 to 29-5-1978; (c) yours lordships will be pleased to issue a writ of declaration or a writ in the nature of the declaration or any other writ, order or direction declaring that the provisions of the central excise & salt act, 1944 or the provisions of the central excise rules, 1944 relating to recovery cannot be invoked for the purposes of levy of additional duty of excise under the provisions of khadi & other handloom industries development (additional excise duty on cloth) act, 1953; (d) your .....
Tag this Judgment!Court : Gujarat
Reported in : 1985(6)ECC211; 1986(6)LC46(Gujarat); 1985(21)ELT24(Guj)
..... section 3 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (act no. ..... the assistant collector of central excise, on 29-6-1984 passed an order, annexure 'h' holding that the petitioners were liable to additional excise duty on the said cloth as per the act of 1953 and confirmed the notice which was issued under rule 10. ..... 1 in this petition issued a notification exempting processed cotton cloth manufactured on hand-loom or on power-loom from the additional excise duty leviable thereon under the act of 1953. ..... then on 1-8-1978, a notice was issued by the superintendent of central excise, annexure 'd' to this petition, calling upon the petitioner to show cause why additional duty as per the act of 1953 should not be demanded from the petitioners under rule 10 of the central excise rules, 1944. ..... 12 of 1953) (hereinafter to be referred to as 'the act of 1953') provides for levy of duty on all cloth manufactured on or after the appointed day in india and on all cloth lying in stock on the appointed day in any factory where cloth is manufactured or in any premises appurtenent thereto. ..... section 5 of the said act of 1953 empowers the central government to exempt a particular variety of cloth from levy of such duty. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(54)LC319Tri(Delhi)
..... in accordance with the provisions government under clause (e) of section 5(2) of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (act no. ..... however, according to the department handloom cess was payable when these fabrics got impregnated, coated or laminated with preparations of cellulosic derivatives as per the provisions of khadi and other handloom industries development (additional excise duty on cloth) act, 1953. ..... 1.3.1975 issued under khadi & other handloom cess industries development (additional excise duty on cloth) act, 1953 lays down that -"all varieties of cloth which are for the time being exempted from duty of excise levied thereon under the central excises & salt act, 1944 shall be exempted from the excise duty leviable thereon under the khadi & other handloom industries development (additional excise duty on cloth) act, 1953. ..... 1.3.1975 issued under khadi & other handloom cess industries development (additional excise duty on cloth) act, 1953 specifically provides that process man-made fabrics even though exempted from the basic duty would be leviable to duty of handloom cess. ..... 12 of 1953), the central government exempted from the additional excise duty leviable under the said act (we shall refer to this duty as handloom cess) all varieties of cloth which were for the time being exempted from the excise duty leviable thereon under the central excises & salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT692TriDel
..... - all varieties of cloth which are for the time being exempted from the duty of excise levied thereon under the central excises & salt act 1944 (1 of 1944) shall be exempt from the excise duty leviable thereon under the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (12 of 1953): provided further nothing contained in this rule shall apply to processed man-made fabrics which are exempted from the duty of excise leviable thereon under the central excises and salt act, 1944 (1 of 1944)".5. ..... it has been argued that the definition of 'cloth' in section 2 of khadi and other handloom industries development (addl.excise duty on cloth) act, 1953 as it stood at the relevant time covered, inter alia, silk and rayon or artificial silk fabrics and did not cover the goods as in the present case, namely, man-made fabrics, and it being a piece of legislation by incorporation, it is contended that man-made fabrics will not be liable at all to pay the cess.however, in our view, this is a case of referential legislation rather than legislation by incorporation. ..... counsel for the appellants, drew attention to the definition of cloth under section 2(b) of the khadi & other handloom industries development act, 1953 which says that cloth means cotton, woollen, silk and rayon or artificial silk fabrics as defined in the first schedule to the central excises & salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT472TriDel
..... 70/69, dated 1-3-69.no amount was paid at the time of clearance as additional excise duty (hereinafter referred to as "handloom cess") under the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (hereinafter referred to as the "charging act"). ..... these four appeals arise from a combined order-in-appeal of the appellate collector of central excise, calcutta, in which he had confirmed four orders-in-original of the assistant collector of central excise, calcutta iv division, whereby the assistant collector had demanded different amounts as handloom cess payable under the khadi and other handloom industries development (additional excise duty on cloth) act, 1953, for different periods between may, 1972 and march, 1976. ..... it is quite obvious that if the interpretation advocated by shri bannerjee were to be adopted the charging act which has as its object "the levy and collection of an additional duty of excise on cloth for raising funds for the purpose of developing khadi and other handloom industries and for promoting the sale of khadi and other handloom cloth" would totally fail in its avowed object. ..... this is that section 3(2) of the charging act provides that handloom cess "shall be in addition to the duty of excise chargeable on cloth under the central excises and salt act, 1944 (1 of 1944), and shall be levied and collected in the same manner as the duty of excise on cloth levied and collected under the act". .....
Tag this Judgment!Court : Karnataka
Reported in : 1989(20)LC216(Karnataka)
..... 1479-in exercise of the powers conferred by clause (3) of sub-section (2) of section 5 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (xii 'of 1953), the central government hereby makes the following rule:-all varieties of cloth which are for the time being exempted from the duty of excise levied thereon under the central excises and salt act, 1944 (1 of 1944), shall be exempt from the additional excise duty leviable ''leviable thereon under the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 :provided that nothing contained in these rules shall apply to the following description of cotton fabrics manufactured ..... in a composite mill, namely:(i) medium-a, if unprocessed ; and(ii) medium-b and coarse, if unprocessed, or if bleached, or dyed, or if bleached and dyed but not printed ; or which answer the description of 'dhoti', 'saree .....
Tag this Judgment!Court : Orissa
Reported in : 50(1980)CLT547
..... 'khadi' has also a definition under the khadi and other handloom industries development (additional excise duty on cloth) act, 1953, where it has been defined to mean :.any handloom cloth woven from yarn handspun in india. ..... 'khadi' has also been given a definition under the khadi and village industries commission act, 1956, where it has been defined to mean :.any cloth woven on handlooms in india from cotton, silk or woollen yarn handspun in india or from a mixture of any two or all of such yarns.it is contended that by the time the notification came in 1957, the statutory definitions were in vogue and khadi appearing in serial no. ..... exempted.the assessee's counsel has strenuously contended that 'khadi' has a statutory definition under the khaddar (protection of name) act, 1950, where it has been said:the words khaddar and khadi, whether in hindi or in any other indian language or in english, when applied to any woven material, shall be deemed to be a trade description within the meaning of the indian merchandise marks act, 1889, indicating that such material is cloth woven on handlooms in india from cotton, silk or woollen yarn handspun in india .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(27)ELT96Tri(Mum.)bai
..... in the appeal, the collector of central excise, baroda, has contended that in section 3 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953, there is no provision for refund of duty. ..... hence under section 3 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953, no duty is leviable. ..... in other words under these provisions the machinery provisions of the central excises and salt act, 1944 have been applied to the collection of the handloom cess which is described as additional duty on cloth. ..... under sub-section (2) of section 3 the duty of excise specified in sub-section (1) is in addition to the duty of excise chargeable on cloth under the central excises and salt act, 1944 and it is to be levied and collected in the same manner as the duty of excise on cloth levied and collected under the act. ..... therefore the refund of this duty popularly known as the handloom cess can be claimed as provided under section 11b of the central excises and salt act, 1944; provided the same is refundable. ..... v-2(19)2290/82, dated 16-5-83 passed by the collector of central excise (appeals), bombay, under which he allowed the first appeal of the respondents for the refund of handloom cess and interest on the amount of duty on cotton yarn consumed in the manufacture of cotton fabrics used in the manufacture of cotton napkins which were ultimately exported out of india. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(10)LC78Tri(Mum.)bai
..... section 3(2) of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 thus makes it amply clear that the manner of levy and collection of this duty of excise has to be the same as the manner prescribed for the levy and collection of the basic duty of excise on cloth in schedule 1 to the central excises and salt act, 1944. ..... besides it is seen that under section 3 of the khadi and other handloom industries development (additional excise duty on cloth) act, 1953 (act no. ..... one was whether the handloom cess was a duty and therefore the appeals should be heard by the special bench and the other was whether handloom cess could be collected under the provisions of the central excises & salt act, 1944 and therefore the time limit under that act would apply to the refund of the duty claimed. ..... it has been laid down specifically by sub-section (2) that the duty of excise specified in sub-section (1) should be levied and collected in the same manner as the duty of excise on cloth levied under the central excises and salt act, 1944. ..... similarly the provisions of chapter vi-a of the central excises and salt act, 1944 are also made applicable by the aforesaid section 3(2) and it is only in this way that this tribunal has the jurisdiction to deal with the appeal relating to the refund of the handloom cess. ..... 12 of 1953), which is the charging section for the levy of the handloom cess, it is termed as a duty of excise. .....
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