Notification - Judgment Search Results

Colgate Palmolive (India) Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2003)LC56Tri(Kol.)kata

..... also included the exemption from special additional duty the appellants contention that the subsequent notification was only clarificatory cannot be appreciated we fail to understand as to what ..... the exemption from special additional duty and therefore the appellants contention that the subsequent notification was only clarificatory cannot be countenanced she also held that there was no .....

South India Corporation Agencies Vs. Commissioner of Customs, Sea

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

Reported in: (2004)(94)ECC148

..... suitable technical consultants they believe that they have satisfied every parameter required in terms of notification 17 2001 and the import equipment are definitely entitled for concessional rate of duty in ..... s secretary to the govt energy department tamil nadu recommending extension of the benefit of notification and sought for re assessment with concessional rate of duty this letter is extracted .....

Commr. of C. Ex. Vs. Marutham Textiles (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(153)ELT219TriDel

..... cited certain decisions of the supreme court and this tribunal to establish that any exemption notification unless therein provided to the contrary would take effect from the date of publication ..... of excise leviable thereon emphasis supplied notwithstanding the exemption contained in paragraph 1 of this notification a manufacturer shall have an option for not availing of the benefit of the exemption .....

Sri Guru Ram Das Charitable Hospital Trust and ors. Vs. State of Punja ...

Court: Punjab and Haryana

Reported in: (2004)136PLR99

..... to be filled 18 another justification given by the state for modifying the earlier notification is that notification dated 25 7 2003 is in conformity with the guidelines issued by the ..... the entrance test declaration of result general instructions method of admission but also contains government notification policy of the government and different kinds of certificates which were required to be .....

iris Electronics India Pvt. Ltd. and ors. Vs. State of Bihar and ors.

Court: Patna

..... overburdened with overdraft and deficit budget therefore the public interest was shown in issuing the notification in question under the sales tax act negativing the said contention the high court ..... industrial unit is misusing or misutilising the exemption facility the state cannot issue a general notification circular such a circular would not affect such industries only but would affect those .....

Widia (India) Limited and ors. Vs. the State of Karnataka and ors.

Court: Karnataka

..... of karnataka and others 1998 109 stc 26 quashed both the notifications namely notification dated 30th march 1994 and notification dated 31st march 1997 the high court arrived at the conclusion ..... by filing writ petitions under article 226 of the constitution the act and the notifications issued thereunder were declared unconstitutional and mandamus was issued directing the state government and .....

Jaya Nursing Home And Child'S Vs. Cc

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

Reported in: (2003)(90)ECC848

..... under challenge in the circumstances dr submits violation of post importation conditions of the notification is a concluded finding of fact which would attract confiscation and penalty respectively ..... uphold the finding of the commissioner that these hospitals violated the conditions of the notification thereby disentitling themselves to the benefit of exemption rendering the imported goods liable to .....

Commissioner of Customs Vs. Jan De Nul N.V.

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

Reported in: (2003)LC871Tri(Chennai)

..... that parts are different from accessories the tribunal also observed that terms of the notification are required to be strictly construed further referring to the judgment of the tribunal ..... the question therein was with regard to distance measuring equipment being entitled to benefit of notification which granted exemption to apparatus wireless reception he also contended that the judgment cited .....

Collector of C. Ex. Vs. Indian Rayon and Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(159)ELT896Tri(Mum.)bai

..... were fulfilled therefore the goods were eligible for concessional rate of duty under the said notification he further held that merely because the manufacturer did not file classification list there was ..... officer not below in rank of deputy secretary in the ministry of environment and forests notification does not contain any specific words that only the manufacturer should obtain the certificate .....

Cce Vs. Q Max Test Equipment Pvt. Ltd.

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

Reported in: (2003)(88)ECC738

..... the goods falling under chapter heading 85 42 b the commissioner appeals has misinterpreted the notification 56 88 and has unnecessarily distinguished the meaning of the words manufacture and required ..... be strictly construed and neither liberal construction which enlarges the terms and scope of the notification is permissible nor extended meaning assignable to the exempted item therefore it was for .....