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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(9)ECC231
..... and have carefully considered the matter.we observe that only such of the tariff changes proposed in the budget of 1979 were effective immediately as related to imposition or increase of duty" this is so because the declaration under the provisional collection of taxes act, 1931 inserted in the finance bill read with section 3 of that act applied only to imposition or increase of duty.any other provisions of the finance bill were to take effect only after they were enacted. .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(14)LC529(Bombay)
..... act, 1980 under the provisional collection of taxes act 1931, should be struck down as ultra vires the said act ..... while considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excise and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal slug or dump which extrusion means. ..... section 3 of the said act is the charging section and lays down that they shall be levied and collected in such manner as may be prescribed duties of excise on excisable goods ..... the supreme court, here, was considering certain amendments to the said act, all in relation to cotton fabrics but including various processes such as bleaching, ..... , because for enacting a law in relation to any excise duty under the said act, the item must necessarily fall within the meaning of entry no. ..... manufacture' includes any process,-(i) incidental or ancillary to the completion of a manufactured product: and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture.it was, therefore, argued that whatever is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)126
..... the provisional collection of taxes act, 1931 was made applicable to this levy and all dyes derived from coal tar and coal tar derivatives manufactured after the mid-night of 28th feb. ..... the definition of the word 'manufacture' in the central excise and salt act, 1944, section 2 clause (f) is as follows :'(f) manufacture includes any process incidental or ancillary to the completion of a manufactured product; and(i) in relation to tobacco includes the preparation of cigarettes, cigars, cheroots, biris, cigarettes or pipe or hookan tobacco, chewing tobacco or snuff;(ii) in relation to salt, includes collection, removal, preparation steeping, evaporation, boiling, or any one or more of these processes, the separation or purification of salt obtained in the manufacture ..... by the finance bill of 1961 the above articles were inserted in the 1st schedule to the central excise and salt act as item 14d. .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR673; 1988(36)ELT531(Bom)
..... act, 1980 under the provisional collection of taxes act, 1931, should be struck down as ultra vires the said act ..... considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excises and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal slug or dump which extrusion means. ..... section 3 of the said act is the charging section and lays down that there shall be levied and collected in such manner as may be prescribed duties of excise on excisable ..... the supreme court, here, was considering certain amendments to the said act, all in relation to cotton fabrics but including various processes such as bleaching ..... , because for enacting a law in relation to any excise duty under the said act, the item must necessarily fall within the meaning of entry no. ..... 'manufacture' includes any process, -(i) incidental or ancillary to the completion of a manufactured product; and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture;'it was, therefore, argued that whatever is specified in relation to any goods in the section v or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. .....
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 : 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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT139TriDel
..... clause 37 of the finance bill, 1978, which levied special duties of excise, was covered by a declaration made under the provisional collection of taxes act of 1931. ..... of reading this provision along with section 4 of the provisional collection of taxes act would appear to be to take the view that the undertaking is to pay duty at the enhanced rate, if any, on goods cleared after the mid-night hour when the increased duty or new levy would take effect in accordance with the provisional collection of taxes act. ..... in accordance with the provisional collection of taxes act, even enhancement in duty would take effect from only the mid-night following the presentation of the budget. ..... 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. ..... section 4 of this act provides that a declared provision shall have the force of law immediately on the expiry of the day on which the bill containing it is introduced. ..... the duty leviable under the first schedule to the central excises and salt act, 1944). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1564; 1978(2)ELT328(SC); [1967]3SCR205
..... under the provisional collection of central taxes act (xvi of 1931) this duty became payable from the 1st day of march, 1961 ..... section 3 of the act lays down inter alia that there shall be levied and collected in such a manner as may be prescribed duties of excises on all excisable goods which are produced on manufactured in india at the rates setforth in the first schedule ..... the duty collected must, therefore, be refunded and we order ..... the assistant collector rejected the claim and confirmed the collection of differential duty. ..... understand this rule and its implications something must be said first about the scheme of the central excise and salt act, 1944 and the central excise rules, 1944. ..... this appeal is that the order of the deputy superintendent confirmed by the assistant collector, the collector of excise and the central government was illegal and contrary to the provisions and intendment of the central excise act and the rules framed thereunder, because under r. ..... matter was then placed by the appellant company before the assistant collector, central excise, cuttack and the company requested that the differential duty be refunded as it had been illegally collected. ..... the appellant company holds a licence under the central excise act in form l - 4 prescribed by the central excise rules, ..... 13 of the finance act, 1961 (act xiv of 1961) read with item 17 of the ..... the central excise act defines 'excisable goods' to mean goods specified in its first schedule and subject to a duty of .....
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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