COMMNR. OF CUSTOMS, CALCUTTA vs. M/S. BIECCO LAWRIE LTD

130-E of the Customs Act, 1962 (for short, \023the Act\024) against the judgment and final order dated 9th of August, 2001 passed by the Customs Excise and Gold (Control) Appellate Tribunal, ERB, Cal. in Appeal Nos. C/R-84 & 116/1999. 2. Respondent-assessee (hereinafter referred to as \021respondent\022) imported 5273.156 M.T. of Superior Kerosene Oil (hereinafter referred

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

68 is also liable to get himself registered under Section 69 read with the Rules and such person that is the person liable to pay service tax must also assess the tax and file Return under Section 70, as prescribed in the Rules. 61. I have already explained the scope of Sections 67 to 70. The contention

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

130/-. The assessment was completed under Section 143(3) read with Section 153(D) of 1961 Act. Rupees 9,09,110/- was added on account of unexplained cash under Section 69 of 1961 Act. Rs.15,09,672/- was added on account of unexplained jewellery. Rupees 45,00,000/- was added on account of unexplained hundies and Rs.29

M/S.GRASIM INDS.LTD. vs. COLLECTOR OF CUSTOMS,BOMBAY

Section 130-E of the Customs Act, 1962 (in short the ’Act’), the only question that falls for adjudication is whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin which are parts of Heat exchangers are classifiable under Tariff Item: sub-heading 6815.10 in First Schedule of the Customs Tariff Act, 1975 (in short ’Tariff

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

130 ITR 95, the ITAT held that since Assessee had debited the said sum of Rs. 81,68,516/- to the P&L Account it was entitled to claim deduction as a write off under Section

M/S. BALLARPUR INDUSTRIES LTD. vs. THE COLLECTOR OF CUSTOMS(APPEALS)

In the result, we allow this appeal, set aside the

130-E of the Customs Act, 1962 is directed against the order No.234/1986-B.2 rendered on 10th April, 1986 by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi -- "the CEGAT", in CD(SB)(T) Appeal No. 1933 of 1983 (B-2). 2. Whether there was justification for the CEGAT to classify the article "Granite Press Roll" under Import Tariff Item

M/S. UDAYANI SHIP BREAKERS LTD. vs. COMMNR.OF CUSTOMS &CENTRAL EXCISE,RAJKOT

Section 130(E) of the Customs Act, 1962 (for short "the Act") against the final Order No.C-I/II/WZB/2000 dated 2.1.2001 in Appeal No.C/533-V/99/Bom passed by the Customs Excise and Gold (Control) Appellate Tribunal, West Zonal Branch at Mumbai (hereinafter referred to as "the Tribunal") whereby the Tribunal reversed the order in appeal passed by the Commissioner of Central Excise

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

130 of the Act was raised, which was decided in favour of the Department. However, the appellants have not pressed this issue before us and as such we make no observation about the decision, and we confine our consideration only on the issue as to whether the High Court was correct in concluding that the imported oil is not Base

COLLECTOR OF CENTRAL EXCISE JAIPUR vs. ASSOCIATED STONE INDUSTRIES

Section 2(f), Item No. 68 of First Schedule--Notification No. 179/77, CE dated 18.6.1977--Exemption in relation to manufacture of which no process is carried on with the aid of power--Assessees using power to lift raw materials--Whether fails within ’process of manufacture’-- Exemption--Whether available. Words & Phrases: "Manufacturing Process"- Meaning of. HEADNOTE: By way of notification

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned

COMMISSIONER OF CENTRAL EXCISE, LUCKNOW vs. M/S. CHHATA SUGAR CO. LTD

130-132) The aforementioned decisions have been referred to in The State of South Australia and Another Vs. the Commonwealth and Another, [(1942) 65 C.L.R. 373]. Excise duty is considered to be an indirect tax. The Supreme Court of United States in Hylton, Plaintiff in Error vs. The United States [US SCR 1 Law. Ed. Dallas 169] observed : "The term

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68 of 161 he was a Customs officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs officer only if he is shown to have been appointed as Customs officer

COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

section notes. It is only when (i) no clear pathway exists to determine classification under a chapter heading, i.e., absence of a definition or criterion, and (ii) there is ambiguity regarding the meaning and scope of a tariff item, that the possibility of invoking the common parlance test arises. 57. In Chemical and Fibres of India

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

130. Subsidiaries are often created for tax or regulatory reasons. They at times come into existence from mergers and acquisitions. As group members, subsidiaries work together to make the same or complementary goods and services and hence they are subject to the same market supply and demand conditions. They are financially interlinked. One such linkage is the intra-group loans

COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD vs. ASHWANI HOMEO PHARMACY

Bench: The Commissioner Of Customs & Central Excise ........................ 9 Before The Customs, Excise & Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points For Determination ........................................................................... 31 The Principles In The Cited Decisions ......................................................... 33 Application Of The Principles & Twin Test ................................................ 55 Whether Re-Look At Classification Of The Product In Question Justified ........ 72 Conclusion ................................................................................................ 76

section 97 (1) of the Drugs & Cosmetic Act, 1940. It also does not contain the dosage to be used or that the dosage as directed by the physician. That it does not contain any that it can cure any particular disease like alopecia (loss of hair) or insomnia (sleep loss). Further he also held that previous orders passed

GVK INDS. LTD vs. THE INCOME TAX OFFICER

Section 9(1)(vii)(b) of the Income Tax Act (1961) was unconstitutional on the ground that it constitutes a law with respect to objects or provocations outside the territory of India, thereby being ultra- vires the powers granted by Clause (1) of Article 245. Interpreting Clauses (1) and (2) of Article 245, Chief Justice Pathak (as he then