Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT209TriDel
..... with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to five per cent of the amount so chargeable on such goods," the declaration under the provisional collection of taxes act, 1931, inserted in the same bill reads as under :- "it is hereby declared that it is expedient in the public interest that the provisions of clauses 4 and 5 of this bill shall have immediate effect ..... gauri shankar's argument in brief was that section 3 of the provisional collection of taxes act, 1931, authorised the central government to insert in a bill a declaration under that section, where such a bill "provides for the imposition or increase of a duty of customs or excise". ..... " sections 3 and 4(1) of the provisional collection of taxes act, 1931 read as under :- "3. ..... in the light of the position as explained above, we find that the expression "duty of excise" in the provisional collection of taxes act would clearly apply to any duty of excise, including what is called a special duty of excise ; and the declaration under the provisional collection of taxes act would apply with equal force to a clause imposing such a duty. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT231TriDel
..... was appended to the bill a declaration under the provisional collection of taxes act which read as under : "it is hereby declared that it is expedient in the public interest that the provisions of clauses 33, 44, 45, 46, 47, 49, 50, 51, 52 and 53 of this bill shall have immediate effect under the provisional collection of taxes act, 1931 (16 of 1931). ..... was the effect of the provisions of the provisional collection of taxes act, 1931, in a case like the one under consideration ..... since the same finance bill raised the rate of duty on item 68 from 8% to 10%, and this provision also had immediate effect under the provisional collection of taxes act, shri haksar had conceded that the increased rate of duty under item 68 as in force at the time of removal would be applicable to the goods in question, even though they had been manufactured ..... to us that, even if the application of the amended provision to goods manufactured earlier and cleared after 27-2-1982 could be considered as having an element of retrospectivity, it could still be held that by virtue of the provision in the provisional collection of taxes act and the further specific provisions in the finance bill, that effect was the specific intention of the legislation.52. ..... replying to shri haksar, shri raghavan iyer submitted that the provisions of the provisional collection of taxes act were clear.section 3 of the act referred to the introduction of a bill which "provides for the imposition or increase of a duty of customs or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC416Tri(Delhi)
..... over exercise of this statutory right unless it set aside the declaration.it appears that the attention of the hon'ble tribunal was not drawn to the provisions of section 4 of the provisional collection of taxes act, 1931, which reads as under : (1) a declared provision shall have the force of law immediately on the expiry of the day on which the bill containing it is introduced. ..... [1985 (4) etr 41] is easily distinguishable from the facts of the instant case.that was a case where section 3 of the provisional collection of taxes act, 1931, was, clearly applicable seeing that the change in the tariff classification proposed in the finance bill, 1982 necessarily entalied an "increase of ..... collector of central excise, hyderabad [1985 (21) elt 757 (tribunal)] at length and need not be further adverted to here.section 3 of the provisional collection of taxes act, 1931, in the case of imposition or increase of a duty of customs or excise, confers a statutory right on the central government to make a declaration for giving immediate ..... is an admitted position that subject amendments were made by clause 49 of the finance bill, 1982, in respect of which a declaration under section 3 of the provisional collection of taxes act, 1931, was also made by the central government [see para 4 of the decision]. ..... the bill contained a declaration under the provisional collection of taxes act, 1931, to the following effect :- "it is hereby declared that it is expedient in the public interest that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)LC358Tri(Delhi)
..... that as soon as the item 15a(2) in the modified form was introduced with the introduction of the finance bill, the effect was that appellants products became assessable under tariff item 68, in terms of provisional collection of taxes act, 1931 as held by the tribunal in the case of collector of central excise, pune v. ..... contention that prior to 28-2-1982, the duty was nil because of the exemption which increased to 8% because the goods fell under item 68, has no force, firstly because section 3 of the provisional collection of taxes act, 1931 talks of imposition or increase of excise duty by a provision of a bill. ..... is correctly charged as it is covered by the provisional collection of taxes act, 1931 and the reference to the same in the circumstances was ..... he pleaded that in terms of provisional collection of taxes act, 1931, duty in respect of these items could only be charged under ..... the provisional collection of taxes act, 1931 reads as follows - where a bill to be introduced in parliament on behalf of government provides for imposition or increase of 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 in the bill relating to such imposition or increase shall have immediate effect under this act. ..... be liable to duty for the period of 1 3 1982 to 22 4 1982 duty has therefore, been correctly levied and collected from the appellants and the refund is therefore not admissible. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC510Tri(Delhi)
..... , 1985 (21) elt 757 to say that the sed im-posed on 1-3-1988 for which there was also a declaration under the provisional collection of taxes act, 1931 was a new impost and as such on the goods which were fully manufactured prior to the date of such impost no sed can be levied at all, because sed was levied under clause ..... in finance bill, 1988, the sed is imposed by virtue of provisions of clause 82 of the finance bill and there is also a declaration in the finance bill under section 3 of the provisional collection of taxes act, 1931 in regard to clause 82. ..... shri iyer, that the levy of sed in finance bill, 1988 was a new impost since there was a declaration under the provisional collection of taxes act in respect of clause 82 of the finance bill relating to sed. ..... 1988 from what it was in 1987.the declaration under section 3 of the provisional collection of taxes act would also show that without such a declaration, the sed could not have been collected on and from 1-3-1988. ..... by clause 82 of finance bill, 1988 by virtue of declaration under provisional collection of taxes act. ..... supreme court, in that case had held that even though the taxable event is the manufacture or production of an excisable article, the duty can be levied and collected at a later stage and that the scheme of the central excises & salt act read with the relevant rules framed thereunder, particularly, rule 9-a reveals that while the taxable event is the manufacture and production of an excisable article, the payment .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(20)ECC87
..... and not retrospectively, in view of section 5 of provisional collection of taxes act, 1931, according to which, it is the notification as issued with reference to the finance act, as distinguished from the relevant finance bill, which would prevail and that all refunds that become due according to the final position under the finance act have to be sanctioned wherever there has been excess recovery by virtue of the provisions of the finance bill, read with the provisions of provisional collection of taxes act, 1931.this point has also been ..... and not retrospectively, the learned collector failed to take note of section 5 of provisional collection of taxes act, 1951 according to which, it is the notification as issued with reference to the relevant finance act (as distinguished with relevant finance bill) which would prevail and all refunds that became due according to the final position under the finance act had to be sanctioned whenever there had been excess recovery by virtue of the provisions of the finance bill, read with the provisions of provisional collection of taxes act, 1931.12. ..... this sub-clause of clause so of the finance bill relates to levy and collection of special duty of excise and is, therefore, of no avail so far as the case of the respondents is concerned.19. ..... was registered under sub-secection (1) of section 9 of the tamil nadu co-operative societies act, 1961 enclosing the certificate of registration and the registered by-laws of the society. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(0)ELT0TriDel
..... of applicability of change in classification the learned sdr submitted that in terms of provisions of section 3 of the provisional collection of taxes act, 1931 tariff changes brought about in chapter 76 by the finance bill would be effective from 1-3-88. ..... as there was increase of duty therefore in terms of section 3 of provisional collection of taxes act, 1931 it shall take effect from the date of introduction of the change in the ..... reported in 1987 (30) e.l.t.608 held that the provisions of provisional collection of taxes act, 1931 are inapplicable to change of tariff entry not resulting in increase of duty, while referring to the earlier ..... section 3 of the provisional collection of taxes act which reads :- "where a bill to be introduced in parliament on behalf of government provides for imposition or increase of 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 in the bill relating to such imposition or increase of duty shall be with immediate effect under this act. ..... not be demanded from them under proviso to section 11a of the central excises & salt act, 1944 and why penalty should not be imposed on them under rule 173q.3. ..... as the definition of wire was given in the schedule of central excise tariff act, 1985 and was specific, it will prevail over various aspects namely trade understanding, common parlance, isi specifications and the long practice and approval .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(73)ELT201TriDel
..... also section 3 of the provisional collection of taxes act, 1931 is prima facie not attracted to the facts of this case in view of the tribunal's order in the case of ess ess metals (supra) paragraph 4 of the order at pages 393-394 of the paper book wherein it has been held that provisional collection of taxes act, 1931 applies only to imposition or increase in duty and in this case, the rate of duty has remained unchanged even after 1-3-1988. ..... lastly he submits that the change in tariff is effective from 1-3-1988, by virtue of section 3 of the provisional collection of taxes act, 1931. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT606TriDel
..... appellant made an alternative submission relying upon section 5(1) of the provisional collection of taxes act, 1931 ..... . section 5(1) of the provisional collection of taxes act clearly refers to a situation in which a provision of a bill providing for the imposition or increase of a duty of customs or excise in respect of which a declaration (that it is expedient in the public interest that the provision of the bill ..... excise tariff schedule read with the declaration under the provisional collection of taxes act, he could no clarify ..... the duty collected during the period 18-6-1977 to 28-6-1977 was liable to be refunded by virtue of section 5(1) of the provisional collection of taxes act. ..... as an enactment in an amended form before the expiry of the seventy-fifth day after the day on which the bill containing it was introduced, refunds shall be made of all duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision : provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed ..... the captioned appeal was initially filed as a revision application before the central government which, under the provisions of section 35-p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2 the dispute in this case is about the dutiability of the product "pvc compound" manufactured by the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC652Tri(Delhi)
..... the lower authorities on the strength of declaration made under the provisional collection taxes act, 1931 in respect of finance bill, 1982 held that the appellants product moulded plastic articles would fall under tariff item 68 between this period and not tariff item 15a(2) as claimed by the appellants.3. ..... this decision had dealt with this very finance bill, the very product and the effect of declaration under section 3 of provisional collection of taxes act, 1931 with respect to the finance bill. .....
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