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Tariff value

Matched in: Term Tariff value

Purchase price

a person for any purchase made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for … than the cost of insurance for transit or of installation, when such cost is separately charged. [The Maharashtra Value Added Tax Act, 2002, s. 2(20)] Means the amount of valuable consideration paid or payable by a person

Vegetables

ginger as vegetable. (c) The Railway authorities also treated green ginger as vegetable for the purpose of railway tariff and charged for the carriage of green ginger at the reduced rate applicable to vegetables and even the … Sch. II item 6] Vehicle, includes a goods carriage as defined in the Motor Vehicles Act, 1988. [Maharashtra Value Added Tax Act, 2002, s. 2(34)] Means a barrow, sledge, plough, drag and any wheeled or tracked conveyance

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Goods

AC Sheets, tables, chairs, etc. in the manufacture of filament/cotton yarn which has not been done [Central Excise Tariff Act, 1985, Ch. 53, Central Excise Act, 1944, ss. 3 and 5A, Additional Duties of Excise (Goods of … the land which are agreed to be severed before sale or under the contract of sale, [The Maharashtra Value Added Tax Act, 2005, s. 2(12)] Means all kinds of movable property (not being newspapers or actionable claims

Tax

697. [Uttar Pardesh Sheera Niyantran Adhiniyam, 1964 (24 of 1964), s. 8(4) and (5)(a) inserted by Central Excise Tariff Act, 1985 (5 of 1986)] Tax, are enforced in proportional contributions from persons and property, levied by the … SCC 101. Under s. 4(4)(d)(ii) of the Central Excise Act what is to be excluded from the assessable value is the amount of duty of excise, sales tax and 'other taxes'. Taxes, as such, are not defined

Sale price

for any sale of goods made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for … system of payment by instalments, the amount of valuable consideration payable to a person for such delivery. [Gujarat Value Added Tax Act, 2003, s. 2(24)] Means the amount of valuable consideration paid or payable to a dealer

Dumping

to cause injury to the domestic industry, S&S Enterprise v. Designated Authority, (2005) 3 SCC 337 (340). (Customs Tariff Act, 1975, s. 9A) … Dumping, the factors to constitute dumping one (i) an import at prices which are lower than the normal value of goods in the exporting country: (ii) the exports must be sufficient to cause injury to the domestic

Territory

Authority (Anti Dumping Directorate) v. Holder Topsoe A/s, (2000) 6 SCC 626: AIR 2000 SC 2556 (2562). [Customs Tariff Act, 1975, s. 9A(1)(c)] … of the word 'territory' in s. 9A(1)(c) indicates that the Statute empowered the Authority while determining the normal value to take into consideration the comparable price of the like article in the exporting country or territory. The

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