Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(53)LC392Tri(Delhi)
..... central government hereby directs that the whole of the duty of excise payable under section 3 of the said act, and the special duty of excise payable under sub-clause (1) of clause 55 of the finance bill, 1983 read with the provisional collection of taxes act, 1931 (16 of 1931) and sub-section (1) of section 55 of the finance act, 1983 (11 of 1983), on such bare copper and aluminium wires but for the said practice, shall not be required to be paid in respect of such bare copper ..... is reproduced below: whereas the central government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise [including non-levy thereof) under the central excises and salt act, 1944 (1 of 1944), the duty of excise on bare copper wires of 2.00 mm (14 swg)] thickness and thicker and bare aluminium wires of 3.25 mm. ..... collector issued show cause notice alleging that the appellants had contravened various provisions of the central excise act and rules during the period 1.5.1983 to 23.9.1989 by manufacturing and removing without filing any classification list and without' payment of duty, 52,622 ..... 33b of the first schedule to the said act, was not being levied on such bare copper and aluminium wires which were proved to the satisfaction of the assistant collector of central excise to be used in the factory of production for the manufacture of bare copper ..... issued in exercise of powers under section 11c of the central excises and salt act, 1944 the central govt. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(177)ELT708TriDel
..... section 3 of the customs tariff act, 1975, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv) and (v) above, paid on any inputs or capital goods received in the factory on or after the first ..... 3 of the additional duties of excise (textiles and textile articles) act, 1978; (iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957; (v) the national calamity contingent duty leviable under clause 129 of the finance bill, 2001, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931, the force of law, and (vi) the additional duty leviable under ..... (hereinafter referred to as the cenvat credit) of- (i) the duty of excise specified in the first schedule to the tariff act, leviable under the act; (ii) the duty of excise specified in the second schedule to the tariff act, leviable under the act; (iii) the additional duty of excise leviable under section 3 of the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978); (iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods .....
Tag this Judgment!Court : Mumbai
Reported in : 1991LC771(Bombay); 1990(47)ELT325(Bom)
..... .explanation - for the purposes of this notification, 'free trade zone' has the same meaning an in explanation 2 to sub-section (1) of section 3 of the central excise and salt act, 1944 (1 of 1944) as inserted by clause 46 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. ..... any of the commodities specified in the schedule hereto annexed otherwise than as fuel, from the whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944) :provided that any of the excisable goods having its flushing point below seventy-six degrees of fahrenheit's thermometer and not less then 7% by volume of which distils ..... duty on the goods imported from abroad would become leviable at the rates as per the proviso to section 3(1) of the central excises and salt act and not at the rate at which excise duty is leviable under the main sub-section (1) of section 3 ibid prior to the finance bill, 1982, notification no. ..... that it is necessary in the public interest so to do, hereby exempts all the goods covered by the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the additional duty leviable thereon under section 3 of the second mentioned act, as is in excess of the duty of excise for the time being leviable on like goods produced or manufactured in any place outside a .....
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. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom166; (1932)34BOMLR231; 137Ind.Cas.379
..... that bill contains a declaration under the provisional collection of taxes act, xvi of 1031, making the increased duties immediately payable, but under such act, if the bill does not ultimately pass into law, there will have to ..... that clauses 3 and 4 of this bill in so far as they purport to levy additional duties on steel and iron mentioned in the schedule to act iii of 1927 are ultra vires, or in the alternative that the said provisions in the said clauses of the said bill are void and inoperative. ..... now, the plaintiff's contention is that inasmuch as the governnor general has not had any inquiry made as contemplated by act iii of 1927, and as this bill does not purport in terms to repeal or amend act iii of 1927, as it clearly might do, in law the bill if passed will be ultra vires, and in those circumstances the plaintiff brings this action against the honourable sir ..... of a local legislature could be held to be ultra vires on the ground that they were inconsistent with the provisions of an act of the government of india, and that is a point quite distinct from the one arising in the present case.6. ..... merchant doing business in iron and steel imported from england and the continent, and under act iii of 1927 certain duties were made leviable on such steel imported into india for a period of seven years, and under the act there is power for the governor general on further inquiry to increase the amount of ..... 1931 is that it is according to him inconsistent with the provisions of act .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIAD(SC)607; 1996(87)ELT327(SC); JT1996(8)SC638; 1996(7)SCALE384; (1996)11SCC122; [1996]Supp7SCR134
..... it is submitted that though a declaration as provided by section 3 of the provisional collection of taxes act, 1931 was made while introducing the said bill in parliament, such declaration cannot enable the excise authorities to include the charges of printing and lacquering in the assessable value of the said tubes and rigid cans. ..... , tariff item 27 in the schedule to the central excise act, as it stood at the relevant time, read as follows:(a) (i) in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. ..... aside subject to the direction that insofar as the inclusion of the value of the plastic caps in the value of the extruded tubes is concerned, the matter shall be gone into and determined by the authorities under the act in accordance with law. ..... the matter arises under the central excises and salt act, 1944.3. ..... 2) act, 1980 with effect from august 25, 1980. ..... the definition of 'manufacture', as inserted by the finance act (no. ..... : 1995(77)elt433(sc) where even the expression 'post-removal expenses' is held to be not an accurate description of the method of levy and valuation underlying sections 3 and 4 of the central excise act. .....
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 : Mumbai
Reported in : (1985)47CTR(Bom)171; [1986]157ITR177(Bom); [1985]20TAXMAN407(Bom)
..... we may point out that there are only two types of assessments contemplated under the said act, unlike the income-tax act, 1961, for instance, where there is a provision also for self-assessment; one type of assessment is provisional assessment and the other is regular assessment and the term 'regular assessment' in sub-section (7) of section 14a, in our view, is used to distinguish regular assessment under section 14 from the provisional assessment made under section 14a.10. ..... fact that payment of interest is directed to be made on the amount of excess charged up to the date of the order of refund would suggest that whether there is an order of refund by reason of the amount collected by way of provisional assessment being more than that found payable by way of initial regular assessment by the excess profits tax officer or under an order made by such officer pursuant to the direction of a higher appellate authority, the assessee would be entitled to interest in both the cases. ..... one fails to see why we should interpret the language of sub-section (7) of section 14a in such a way as to deprive the assessee of interest where refund is granted of the excess amount collected by way of provisional assessment as set out earlier in this paragraph, where the intention clearly seems to be to provide for such interest being granted, where we feel that it is fair to provide for interest, and the language of the sub-section is .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1977P& H235; [1977]110ITR1(P& H)
..... the scheme of section 23-b clearly was to treat provisional assessment as altogether distinct from regular assessment and, further to treat it not as a step towards regular assessment, but only as a design for speedy collection of tax. ..... the submission of shri gupta was that a provisional assessment made under section 23-b of the indian income-tax act, 1922, was but part of the machinery devised to recover the tax that might ultimately be assessed and found payable by the assessee on the completion of the assessment proceedings ..... of income-tax : [1969]71itr799(sc) said:--'section 141 of the income-tax act, 1961, authorises the income-tax officer to make a provisional assessment of the income of the assessee on the basis of the return made under section 139 and the accounts and documents, if any, accompanying the return ..... the technical objections first, it is contended before me that as the return of income was filed on 20-12-1960 before the commencement of the income-tax act, 1961, the assessment should have been completed under the provisions of the indian income-tax act, 1922 and the income-tax officer has erred in completing the assessment under the provisions of the income-tax act, 1961. ..... section gupta, learned counsel for the assessee was that there was no direction in the order of the appellate assistant commissioner to complete the assessment under the provisions of the income-tax act, 1922, but that there was only a direction to dispose of the matter in accordance with law. .....
Tag this Judgment!Court : Kerala
Reported in : [1985]58STC282(Ker)
..... or was based on too high a turnover or was made at too high a rate, it may enhance, or reduce, as the case may be, such provisional assessment: * * *(4) the assessment, levy and collection of tax under this section shall be subject to such adjustment as may be prescribed on the completion of final assessment in the manner prescribed.section 23(1) provides that the tax assessed shall be paid in such manner and in such instalments, if any, and within such time, as may be specified in the notice of demand. ..... final assessment under rule 14 and final adjustment under rule 15, the rules for making provisional assessments are nothing more than provisions for making the assessment for the year and the levying and the collection of tax in instalments.these sections read with section 3(1)(a) confer upon government ample powers for making the rules to enable provisional assessments subject to final assessment and for determining the turnover for the purpose of the ..... the scheme of section 18 of the act, read with rules 12 to 15, was to provisionally collect the tax in advance for the whole year. ..... the court held that in the absence of a specific provision in the act itself authorising the making of rules for provisional or advance assessment and collection of the tax so assessed, the provisions of the turnover and assessment rules relating to such assessment and collection were inconsistent with section 3(1), or ultra vires the act. .....
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