Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC201
..... (19 of 1978) or leviable under sub-clause (1) of clause b2 of the finance bill, 1979, 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, (b) the additional duty leviable under section 3 of the customs tariff act, 1975 (51 of 1975), already paid on the goods of the description specified in the corresponding entry in column (3) of the said table (such goods being hereinafter referred to as "inputs") and falling under ..... finished products as specified in columns 4 and 5 of the table below the notification from so much of the central excise duty leviable under first schedule to the central excises & salt act, 1944 and the additional duty of customs leviable under section 3 of the customs tariff act, 1975 already paid on certain inputs as specified in columns (2) and (3) of the said table subject to certain condition, the condition (iii) being as follows :- "(iii) the procedure set ..... ) the hon'ble supreme court, in a case under delhi rent control act, observed that the statutes should be so interpreted as to promote the object and purpose of the enactment and the court may even depart from the normal rule that plain words should be interpreted according to ..... commissioner of income tax, hyderabad; (iii) tribunal's order ..... 1.8.1983 issued under sub-rule (1) of rule 56-a, goods falling under item 16 of the first schedule to the central excises and salt act, 1944 were included as entry no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(36)LC292Tri(Delhi)
..... all the more so in the present case clause 50 of the finance bill, 1982, providing for levy of special excise duty would have come into force, by virtue of the declaration given in the finance bill under the provisional collection of taxes act, 1931, only from the midnight of 27/28.2.1982.the exemption notification is dated 28.2.1982 ..... . in view of the provisions of rule 224, the normal criteria of duty being leviable as per the rate enforced at the time of removal as applicable [neither to the collection of basic excise duty nor to special excise duty.vazir sultan tobacco co. v ..... . the rule does not so what there is any corresponding obligation on the part of central government to refund the amount collected as duty if consequent to budget duty be reduced ..... . the point of difference, as formulated above, is therefore submitted to president under section 35d of central excises & salt act, 1944 read with section 129-c(5) of the customs act, 1962. sd/- (k .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC109
..... case. clause 50 of the finance bill, 1982 providing for levy of special excise duty would have come into force, by virtue of the declaration given in the finance bill under the provisional collection of taxes act, 1931, only from the mid-night of 27/28-2-1982.the exemption notification is dated 28-2- ..... . in view of the provisions of rule 224, the normal criteria of duty being leviable as per the rate enforce at the time of removal as applicable neither to the collection of basic excise duty nor to special excise duty.vazir sultan tobacco company v ..... . the rule does not show that there is any corresponding obligation on the part of central government to refund the amount collected as duty if consequent to budget duty be reduced ..... ).19. the point of difference, as formulated above, is therefore submitted to president under section 35-d of central excises & salt act, 1944 read with section 129-c (5) of the customs act, 1962 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC358Tri(Delhi)
..... tariff act, 1975 (51 of 1975), (hereinafter referred to as "specified duty") paid on inputs, described in the corresponding entry in column (2) of the said table, shall be allowed as credit when used in or in relation to the ..... (1 of 1944); (ii) the special duty of excise under the finance act, 1988 (26 of 1988); (iia) the special duty of excise under sub-section (1) of section 37 of the finance act, 1989 (13 of 1989); (iib) the special duty of excise under sub-clause (1) of clause 65 of the finance bill, 1990, 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; and (iii) the additional duty under section 3 of the customs ..... 72,73----of the schedule to -of the schedule to the central the central excise tariff act, 1985 (5 of excise tariff act, 1985 (5 of 1986) 1986).7. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(95)ECC35
..... (1 of 1944) and read with clause 119, clause 121 and clause 134 of the finance bill, 1999, which clauses have, by virtue of the declaration made in the said finance 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 clearances, specified in column (2) of the table below, (hereinafter referred to as the said table) for home consumption, of excisable ..... goods of the description specified in the annexure appended to this notification (hereinafter referred to as the specified goods), from so much of the aggregate of - (a) the duty of excise specified thereon in the first schedule to the central excise tariff act, 1985 (5 of 1986); and (b) the special duty of excise specified thereon in the second schedule to the said central excise tariff .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(112)ELT127TriDel
..... total exemption from auxiliary duty to certain specified goods - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), had with sub-clause (4) of clause 95 of the finance bill, 1987 which clause has, by virtue of the declaration made in the said finance 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 chapters of the first schedule to the custom tariff act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said table, ..... 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 hereto annexed and falling under heading number of the first schedule to the customs tariff act, 1975 (51 of 1975), specified in column (2) of the said table, when imported into india from so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess .....
Tag this Judgment!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 : 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 : Karnataka
Reported in : 1988(17)LC83(Karnataka)
..... the subject-matter was enforceability of the provisions of section 3 of the provisional-collection of taxes act, 1931, with reference to the levy made under ltem-27(e), after amendment by finance ..... a comparative study of these amendments in relation to the definition of 'manufacture' and tariff items in relation to the cotton fabrics vis-a-vis the amendments brought about in the act so far as aluminum products are concerned would help in appreciating the rival contentions of the parties and having regard to the argument of the department that the reasons given for and the ratio ..... the facts of the present case, the manufacturer of plain tubes and processor of lacquering and printing being the same, the department may continue to levy and collect the duty on the price at which the processed tubes are sold, for the first time ..... amended definition of section 2(f)(viii) and tariff item-27 of the i schedule to the central excises and salt tax act, 1944, as also the corresponding provisions of item no ..... , by independent processes, whether on their own account or on job-charges basis, the value for the purposes of assessment under section 4 of the central excise act will not be the processing charges alone but the intrinsic value of the processed fabrics which is the price at which such fabrics are sold for the first time in ..... private limited company who is a manufacturer of aluminum collapsible tubes and rigid cans under a licence granted under the central excise and sales tax act (the 'act'). .....
Tag this Judgment!Court : Mumbai
Reported in : 1980CENCUS278D
..... a declaration was made under the provisional collection of taxes act 1931. ..... this was so held by accepting the contention raised on behalf of the union of india that the stage of point of time at which the duty is to be levied, by reason of the provisions of the said act and the rules, is not the point of time of manufacture or production of goods but at a subsequent stage when the goods are sought to be removed from the factory concerned. ..... during this period between 21st march 1968 and 27th may 1968, the petitioners removed goods from the factory in accordance with the provisions of the central excise act and rules, after filing necessary arl forms and submitting the same to the officer concerned. ..... he contends that it is in these circumstances, that the demand notices were issued and the goods allowed to be cleared on the assessment of duty payable nil and that this assessment should be treated as a provisional or no assessment at all. ..... 19 of the first schedule to the central excises and salt act 1944, the rate being 25 paise per square metre. ..... the prothonotary and senior master to act on the minutes on the advocate for the petitioners undertaking to draw up the order within twelve weeks from today.no order as to costs. .....
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