Court : Chennai
Reported in : 1988(36)ELT272(Mad)
..... falling within the chapter of the first schedule to the customs tariff act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said ..... - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration, made in the said bill under the provisional collection of taxes act, 1931 (act 16 of 1931); the force of law, the central government, being satisfied that it is necessary in the public interests so to do, hereby exempts the goods specified in column (3) of the table annexed hereto to ..... in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill 1983, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the table annexed hereto and .....
Tag this Judgment!Court : Chennai
Reported in : 1988(17)ECC119
..... 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling under heading no. ..... first schedule to the customs tariff act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said table, when imported into ..... --in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling within the chapter of the .....
Tag this Judgment!Court : Chennai
Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)
..... the table relatable to heading 84.31 are extracted as follows :- 'in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has by virtue of the declaration made in the bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified ..... table relatable to heading 84.66 read as follows : 'in exercise of the powers conferred by sub-section (1) of the section 25 of the customs act, 1962 (52 of 1962) read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause, has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods ..... specified in column (3) of the table annexed hereto and falling within the chapter of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said .....
Tag this Judgment!Court : Chennai
Reported in : 1988(14)LC548(Madras)
..... the table relatable to heading 84.31 are extracted as follows:in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has by virtue of the declaration made in the bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified ..... the table relatable to heading 84.66 read as follows:in exercise of the powers conferred by sub-section (1) of the section 25 of the customs act, 1962 (52 of 1962 read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause, has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods ..... specified in column (3) of the table annexed hereto and falling within the chapter of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said .....
Tag this Judgment!Court : Chennai
Reported in : 1981(8)ELT66(Mad)
..... however, by notification dated 10-8-1971, maida was exempted from the whole of the duty of excise with effect from 10-8-1971.section 5 of the provisional collection of taxes act, 1931 provides that where a declared provision comes into operation as an enactment in an amended form, the refund shall be made of all duties collected which would not have otherwise been collected if the provisions in amended form would have been introduced. ..... 3 of the provisional collections of taxes act, 1931 reads as follows -"where a bill to be introduced in the parliament on behalf of government provides for the imposition or increase of a duty of customs or excise the central government may cause to be inserted in the bill a declaration that it is expedient in the public interest that any provision of the bill relating to such imposition or increase shall have immediate effect under the act."5. ..... bill, 1971, tariff item 1f, levying a duty of excise at the rate of 10 paise per kilogram on maida was incorporated in the first schedule with effect from 28-5-1971 by virtue of the declaration made under the provisional collection of taxes act, 1931. ..... , learned central government standing counsel, contended that along with the introduction of the finance bill in the parliament on 28-5-1971, a notification was issued by the union of india under section 3 of the provisional collection of taxes act (central act xvi of 1931) declaring that the proposal to levy excise duty on maida would have immediate effect. .....
Tag this Judgment!Court : Chennai
Reported in : 1981LC199D(Madras)
..... section 3 of the provisional collection of taxes act, 1931 reads as follows:where a bill to be introduced in parliament on behalf of government provides for the imposition or increase of a duty of customs or excise, the central government may cause to be inserted in the bill a declaration that it is expedient in the public interest that any provision of the bill relating to such imposition or increases shall have immediate affect under the act.it is not in dispute that ..... standing counsel, contended that along with the introduction of the finance bill in the parliament on 28.5.1971, a notification was issued by the union of india under section 3 of the provisional collection of taxes act (central act xvi of 1931) declaring that the proposal to levy excise duty on maida would have immediate effect. ..... high court, a manufacturer of maida who had paid excise duty for the period from 29.5.71 to 12.6.1971 in terms of the declaration made by the union of india under section 3 of the provisional collection of taxes act, claimed refund of the excise duty paid by him on the ground that the finance act had deleted the provision for imposition of excise duty originally contemplated in the finance bill. ..... from sections 4 and 5:(1) a provision to impose customs or excise duty in respect of which a declaration has been made under section 3 of the provisional collection of taxes act shall cease to have the force of law under the said act when an enactment is passed with or without amendment. .....
Tag this Judgment!Court : Chennai
Reported in : 1995(80)ELT47(Mad)
..... brackets and figures 'sub-clause (4) of clause 50 of the finance bill, 1982, which clause has by virtue of the declaration made in the said bill under provisional collection of taxes act, 1931 (16 of 1931), the force of law', the words, brackets and figures 'sub-section (4) of section 50 of the finance act, 1982 (14 of 1982)' shall be substituted; (b) for paragraph 4, the following paragraph shall be substituted, namely :- ' (4) where production during may to september ..... excise rules, 1944, read with sub-clause (4) of clause 50 of the finance bill, 1982, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government hereby exempts sugar, described in column (1) of the table below and falling under sub-item (1) of item no. ..... levy sugar; (c) 'levy sugar' means sugar required by the central government to be sold under an order made under clause (f) of sub-section (2) of section 3 of the essential commodities act, 1955 (10 of 1955); (d) 'sugar year' means the period of twelve months commencing on the 1st day of october and ending with the 30th day of september next following. ..... powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-section (4) of section 50 of the finance act, 1982 (14 of 1982), the central government hereby makes the following amendments in the notification of the government of india in the ministry of finance (department .....
Tag this Judgment!Court : Chennai
Reported in : 1993(43)ECC36
..... there can be no controversy over the fact that having regard to the provisions of the provisional collection of taxes act, 1931 and the provisions of the bill introduced in parliament on 15-4-1982, which culminated into an act, the customs tariff (amendment) act, 1982, the increased rate of duty shall have immediate effect. ..... so far as the plea based on article 14 of the constitution of india is concerned, classification based on the actual import in terms of section 15(1)(a) of the customs act, 1962 is just and reasonable, relevant and rational having regard to the nature of the levy. ..... the rates of duty and tariff valuation applicable to a particular case of import is the one prevailing on the date on which bill of entry is presented under section 46 in view of section 15(1)(a) of the act, and consequently the plea of discrimination, in my view, has no substance and pales into insignificance. ..... 1190 of 1983 has been filed for a writ of declaration that the customs tariff (amendment) act 1982 (central act 15 of 1982) is ultra vires and unconstitutional insofar as the petitioner is concerned.3. w.p. no. ..... been made prior to the date of introduction of the bill for enhanced rate of duty, the said fact has no relevance whatsoever so far as the levy in question, which has to be in accordance with the stipulation in section 15(1)(a) of the act in view of the decision of the apex court referred to supra. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad40; 1977(1)ELT166(Mad)
..... 2) bill, 1967, which clause has by virtue of a declaration made under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, the central government hereby exempts, with effect from 26-5-1967. ..... the duties payable by the company on the goods under the customs act, 1962 (hereinafter referred as the act) were worked out by the assessing officer on the basis that customs duty was due at 15 % of the value of the goods and another type of duty known as countervailing duty was due at the rate of rs. ..... on the ground that it was time-barred in view of the provisions of section 27 of the act as it had been presented more than six months from the date of payment of the sum claimed as refund. ..... 27 of the first schedule to the central excises and salt act, 1944 (1 of 1944) and aluminium manufactures falling under sub-item (b) of the said item no. ..... a revision petition instituted before the government of india under section 131 of the act was also rejected. ..... made by the company was actually time-barred, having been presented, as already stated, beyond six months of the payment of duty so that the customs authorities were bound to reject it in pursuance of the provisions of' section 27 of the act. ..... 740/- per metric ton under section 2(a) of the tariff act. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ302
..... 2) bill, 1967, which clause has by virtue of a declaration mace under the provisional collection of taxes act (xvi of 1931) the force of law, the central government hereby exempt with effect from the 26th may, 1967, aluminium in any crude form falling under, sub-item (a) of item no. ..... the duties payable by the company on the goods under the customs act, 1962 (hereinafter referred to as the act) were worked out by the assessing officer on the basis that customs duty was due at 15 per cent. ..... 1 on the ground that it (sic) time-barred in view of the provisions of section 27 of the act as it had been presented more than six months from the date of payment of the sum claimed as refund. ..... 27 of the first schedule to the central excises and salt act (i of 1944) and aluminium manufactures falling under sub-item (b) of the said item no. ..... a revision petition instituted before the government of india under section 131 of the act was also rejected. ..... made by the company was actually time-barred, having been presented, as already stated, beyond six months of the payment of duty so that the customs authorities were bound to reject it in pursuance of the provisions of section 27 of the act. ..... 740 pe metric ton under section 2(a) of the tariff act. .....
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