Notification - Judgment Search Results

In Re: Bayerische Motoren Werke

Court: Authority for Advance Rulings

Reported in: (2006)(193)ELT138AAR

..... erred in holding that the interpretative rule 2 a does not apply to a notification when a notification exempts goods falling within the first schedule to the customs tariff act 1975 ..... application of the interpretative rules would be entitled to the exemption the second category of notification exempts specific items described therein and simultaneously indicates the particular tariff heading as in .....

MicrofIn Securities (P) Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2005)94TTJLuck767

..... further he submitted that in view of the said notification the earlier notification dt 20th sept 2001 has become non existent and ..... i beg to submit hereunder the particulars of various instructions notifications etc as are relevant for the purpose in a ..... and synopsis filed on behalf of the assessee copies of notifications submitted by the learned cit senior departmental representative before proceeding .....

Sterlite Optical Technologies Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(101)ECC241

..... eou either under a specific permission or general permission provided under the policy the various notifications issued under the central excise act are dove tailed to these permissions the policy does ..... cannot be dispute on the proposition that effective rate of duty indicated in an exemption notification should be applied even to goods which are clandestinely removed but this proposition is subject .....

Madhab Saha and ors. Vs. State and ors.

Court: Kolkata

Reported in: 2006(1)CHN59

..... application for replacement was made prior to the issuance of the 7th june 2004 notification this notification cannot override such express legal provisions specifying the course of action to be ..... tested in a specified testing centre within the kolkata metropolitan area where the impugned notification is in operation for proving otherwise through a technically acknowledged system for both these .....

Sujato Bhadra Vs. State of West Bengal

Court: Kolkata

Reported in: 2005(4)CHN601,2005CriLJ368

..... shall have the ingredients of section 295a of the ipc and on examination of the notification itself it would appear that the state government specifically mentioned the offending passage in the ..... schedule of the notification and the state government recorded as many as four grounds to form its opinion in .....

Pudumjee Pulp and Paper Mills Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in the manufacturing of paper for the purposes of availing the benefit of notification when the notification does not exclude the use of waste paper the department cannot be excluded ..... to encourage the use of unconventional raw materials central government has been issuing exemption notification granting partial exemption to paper subject to the conditions that unconventional raw materials as .....

State of West Bengal and ors. Vs. Sanjeevani Projects (P) Ltd. and ors ...

Court: Kolkata

Reported in: 2006(1)CHN241

..... by the central government in accordance to the procedure specified in the said notifications the said notification was amended on 7th july 2004 the amendment was notified in the ..... central government in accordance with the procedure prescribed in the said notification this notification was amended by a further notification published on 7th july 2004 including new construction projects and new .....

Cce Vs. Kali Aerated Water Works

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

Reported in: (2005)(190)ELT475Tri(Chennai)

..... his judgment ld single judge observed thus the provisions contained in paragraph 4 of the notification have been devised to avoid evasion of tax by unscrupulous and unjust manipulations or ..... device and consequently it requires to be construed strictly being a notification relating to exemption and against the person claiming exemption otherwise the very object of .....

Sidhmukh Flexible Packaging (P) Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... excise has to be discharged after taking into consideration the exemption ground by a notification if the notification contains certain condition certainly an assessee can not be compelled to fulfill those ..... on lay flat tubings which were exempted from payment of duty unconditionally under the exemption notification and avail of modvat credit we therefore uphold the disallowance of modvat credit to .....

Cce Vs. Coastal Paper Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(192)ELT1090Tri(Bang.)

..... and the entries relating to the exemption of polyester fibre were omitted from the notification simultaneously along with this explanation clause containing the meaning of the terms fents rags ..... respondent is therefore not eligible to the concessional rate of duty under notification 22 94 and subsequent notifications issued during the relevant period covered under the impugned order we however .....