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Judgment Search Results Home > Cases Phrase: customs tariff act 1975 Page 1 of about 95,700 results (0.240 seconds)

Oct 07 1994 (HC)

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(48)ECC145; 1995(75)ELT478(Mad)

..... interest so to do, hereby exempts the goods specified in column (2) of the table annexed hereto and falling under the heading number in the first schedule of the customs tariff act, 1975 (51 of 1975), specified in the corresponding entry in column (3) of the said table, when imported into india from brazil or spain or turkey or yugoslavia or the republic of korea ..... supreme court specifically ruled that brass scrap which was imported into india by the appellant, was liable to the levy of additional duty mentioned in section 3(1) of the customs tariff act, 1975, because the taxable event was the import of goods into india and not the manufacture. accordingly, the supreme court dismissed the special leave petition and confirmed the judgment of the ..... sum up our conclusions thus :- (i) the charging section under which duties of customs are leviable is section 12 of the customs act, 1962 read with section 3(1) of the customs tariff act, 1975. (2) additional duty which is mentioned in section 3(1) of the customs tariff act, 1975 partakes of the same character as the customs duty since it is in addition to the duty which is leviable under ..... other dispute referred to above was covered by point no. 3 raised in that decision which was as follows :- 'is the levy and collection of additional duties of customs under section 3 of the customs tariff act, 1975 on the brass scrap imported by the petitioner no. 1 valid ?'. point no. 3 was held against the petitioner therein and it was held that the levy .....

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Jan 28 1988 (HC)

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Reported in : 1988(36)ELT272(Mad)

..... the goods specified' in column (3) of the table annexed hereto and falling under heading no. or sub-heading no., of heading no. of the first schedule to the customs tariff act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said table....' are very significant. the notification prescribes two conditions for exemption. the first conditions is that the goods ..... no. 2 provides that the regulations shall apply to every contract referred to in sub-heading no. (i) of heading no. 84.66 of the first schedule to the customs tariff act, 1975 (51 of 1975). the procedure for registration of contract is found in regulation no. 3 regulation no. 4 provides the assignment of a number to the contract while regulations no. 5 prescribes ..... sub-clause (1) of clause 45 of the said finance bill. table------------------------------------------------------------------------sl. no. heading no. or sub-heading no. description of goodsof heading no. of the first scheduleto the customs tariff act 1975------------------------------------------------------------------------.... ..... .... ....15. 84.31 paper makingmachinery andcomponent partsthereof....... ....... ......------------------------------------------------------------------------ 4. on the same day, another notification was issued by the central government bearing no. 61/83-cus., reading as follows :- 'effective rates .....

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Sep 07 1987 (HC)

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

..... of the table annexed hereto and falling under heading no. or sub-heading no. of heading no. of the first schedule to the customs tariff act, 1975 (51 of 1975), specified in the corresponding entry in the column (2) of the said table, when imported into india, from the whole of the auxiliary duty of ..... rate of twenty percent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned act. table------------------------------------------------------------------------sl. no. chapter no. in the first schedule description ofto the customs tariff act, 1975 the goods------------------------------------------------------------------------(1) (2) (3)------------------------------------------------------------------------1. .. ..2. .. ..3. .. ..4. .. ..5. .. ..6. .. ..7. .. ..8. .. ..9. .. ..10. .. ..11. .. .. ..... the goods specified in column (3) of the table annexed hereto and falling within the chapter of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said table, when imported into india, from so much of the auxiliary duty of ..... machinery pursuant to specific contracts registered under heading 84.66 to the first schedule to the customs tariff act, 51 of 1975. the petitioner has enjoyed the concessions annexed to the imports made pursuant to such contracts with regard to basic customs duty and additional duty. the problem presented to the petitioner and equally so, to .....

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Dec 04 1987 (HC)

Barium Chemicals Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : 1988(17)ECC201; 1988(37)ELT327(AP)

..... reasons mentioned in paras 19 to 24 of the affidavit.(2) in the assessable value of the goods for the purpose of levy of customs duty under section 12 of the customs act, 1962 read with section 2 of the customs tariff act, 1975, the landing charges and stevedoring charges payable by the petitioner to the port trust (i.e. post-importation charges) and packing charges shall ..... articles made of plastics, all sorts, but excluding those specified in the table annexed hereto, from payment of so much of the duty of customs as is leviable thereon under section 3(1) of the customs tariff act, 1975 (51 of 1975).explanation.: for the purpose of this notification plastic means the various artificial or synthetic resins or plastic materials or cellulose, esters and ethers are ..... like shall be exempt -(i) from the whole of the duty of customs leviable thereon under the first or second schedule to the customs tariff act, 1975 (51 of 1975) as the case may be, and(ii) from the whole of the additional duty leviable thereon under section 3(1) of the customs tariff act, 1975 (51 of 1975) in the case of imports: provided that:(a) the value of ..... not be included for the reasons mentioned in paras 16 to 18 of the affidavit.4. the indian customs act, 1962 (hereinafter called the act) by section 12 provides for the levy of duties of customs on the rates specified under the customs tariff act, 1975 or any other law on goods imported into india or exported from india. section 14 of the .....

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May 11 1999 (SC)

Hyderabad Industries Ltd. and anr. Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : AIR1999SC1847; 1999(108)ELT321(SC); JT1999(4)SC95; 1999(3)SCALE564B; (1999)5SCC15; 1999(Supp)SCC15; [1999]3SCR471

..... which is independent of the customs duty leviable under the customs act.17. the customs tariff act, 1975 was preceded by the indian tariff act ..... india it does not necessarily mean that the customs tariff act cannot provide for the charging of a duty ..... question, namely, under section 3(1) of the customs tariff act; (c) additional duty levied on raw-materials, components and ingredients under section 3(3) of the customs tariff act; and (d) duty chargeable under section 9a of the customs tariff act, 1975. customs act 1962 and the customs tariff act, 1975 are two separate independent statutes. merely because the incidence of tax under section 3 of the customs tariff act, 1975 arises on the import of the articles into .....

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Mar 23 1983 (HC)

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

..... the public interest so to do hereby exempts viscose staple fibre and viscose tow, falling within chapter 56 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the duty of customs leviable thereon under the said first schedule as is in excess of 10% ad valorem :provided that nothing contained in this notification shall ..... tow.'it is to be noticed here that what is exempted is a particular goods falling under chapter 56 of the first schedule to the customs tariff act, 1975, when imported into india, from so much of the duty of customs leviable thereon under the said first schedule as in excess of.... therefore exemption can well be said to be given only in respect of ..... relegates the enumeration of dutiable goods and the prescription of rates of duty to a different enactment called the customs tariff act, 1975. this tariff act, as its name indicates, and its statutory function undoubtedly is, carries a tariff, that is to say, a list, or rather, two lists. one is the first schedule, which lists out the dutiable import items and the corresponding rate of import ..... man-made staple fibre, the chief variety being viscose fibre and polynosic fibre. these items included when imported into india is excisable to customs duty at the rate of 140% ad valorem in terms of section 2 of customs tariff act, 1975 read with first schedule thereof. in addition to this levy of duty an additional duty equivalent to duty of excise prescribed under the .....

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Jul 01 1994 (HC)

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(73)ELT782(Mad)

..... a mention is made in section 3 of the customs tariff act, are nothing but customs duty on goods identified as dutiable under section 12 of the customs act,. the words 'rates as may be specified under the customs tariff act, 1975 (51 of 1975)' fully cover the rates as contained in the two schedules under section 2 of the customs tariff act as well as the duty in addition, as envisaged ..... in section 3 of the customs tariff act. according to him, therefore, when a notification, as ..... indicates the rate of the levy. the rates are such 'as may be specified under the customs tariff act, 1975'. the last ingredient takes us to section 2 of the tariff act, which lays down that 'the rates at which the duties of customs shall be levied under the customs act are specified in the first or second schedule'. nothing more would be ordinarily required to complete ..... is the question, whether the afore-quoted exemption notifications make the petitioner eligible for getting exemption in the additional duty, as envisaged under section 3(1) of the customs tariff act, 1975.3. before any effort is made to examine the contentions of the learned counsel for the petitioner, a mention of the relevant provisions of the .....

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Jan 22 1985 (HC)

Polyset Corporation and Others Vs. Collector of Customs, Bombay and An ...

Court : Mumbai

Reported in : 1989(20)LC73(Bombay); 1985(21)ELT48(Bom); 1985MhLJ765

..... of origin from which the goods when exported are exempt or are relieved by means of refund.'there is no provision in section 14 of the customs act or the rules made thereunder or in the customs tariff act, 1975, for assessing the value of the packages (which contain the goods) separately and deducting it from the value of the goods for the purpose of ..... into india high density polyethylene moulding powder ('hdpe' for short) which are subject to duties of custom under the customs act read with the customs tariff act, 1975 (hereinafter referred to as 'the tariff act'). the central government in exercise of its powers under section 25 of the customs act issued a notification no. 184/76-cus., dated 2-8-1976 [g.s.r. 553(e)] exempting the packages in which ..... provisions of sub-section (1) shall apply in respect of all goods belonging to government as they apply in respect of goods not belonging to government.'section 2 of the customs tariff act, 1975 directs duties specified in the schedules to be levied. section 2 reads as follows :'2. duties specified in the schedules to be levied. - the rates at which duties of ..... like shall be exempt - (i) from the whole of the duty of customs livable thereon under the first or the second schedule to the customs tariff act, 1975 (51 of 1975), as the case may be, and (ii) from the whole of the additional duty livable thereon under section 3 of the customs tariff act, 1975 (51 of 1975), in the case of imports : provided that - (a) the value of .....

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May 26 2003 (HC)

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

..... be levied only if on a like article excise duty could be levied. the supreme court, in so holding, in paras 15 and 17, observed thus :'15. the customs tariff act, 1975 was preceded by the indian tariff act, 1934. section 2a of the tariff act, 1934 provided for levy of countervailing duty. this section stipulated that any article which was imported into india shall be liable to ..... is, whether the appellants are liable to pay additional duty in respect of a vessel brought in by them for breaking up in terms of the provisions of the custom tariff act, 1975, for short 'the act'. a learned single judge of this court, by the judgment under appeals, has held that the appellants are liable to pay additional duty in respect of the vessels ..... availability of the said excise notification for the purposes of the additional duty of customs. section 3 of the customs tariff act, 1975 provides for the levy of the additional duty of customs. it says that an article which is imported into india would, in addition to duties of customs levied under the customs act, be liable to a duty (hereafter in this section referred to as the ..... is necessary to safeguard the interests of the manufacturers in india'. apart from the plain language of the customs tariff act, 1975 even the notes to clauses show the legislative intent of providing for a charging section in the, tariff act, 1975 for enabling the levy of additional duty to be equal to the amount of excise duty leviable on a like article if produced or .....

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Nov 16 1981 (HC)

Venkateswara Stainless Steel and Wire Industries Vs. Government of Ind ...

Court : Andhra Pradesh

Reported in : 1983(14)ELT2217(AP)

..... itself and according to the aisi specification, the impugned goods are 'sheets'. 9. the expressions 'strip' and 'sheet' are defined only in the customs tariff act, 1975 and not in the indian tariff act, 1934, repealed by the customs tariff act, 1975. 10. in dunlop india ltd. v. union of india, air 1977 sc 597 = 1983 elt 1566, it was held : 'it is ..... the petitioner were 'sheets' or 'strips'. as already stated, 'strip' and 'sheets' were not defined in the indian tariff act, 1934 which was repealed by the customs tariff act, 1975. it was only for the first time in the customs tariff act, 1975, the expressions 'strip' and 'sheet' were defined. the argument of sri subrahmanya reddy was that while construing the provisions of ..... placed upon the classification of 'strips' and 'sheets' given in the brussel's tariff nomenclature which was adopted in india and statutorily incorporation in the customs tariff act, 1975. while conceding that the provisions of customs tariff act, 1975 had no application as the goods were imported prior to 1975, it was, however, urged on behalf of the union of india that the ..... the repealed indian tariff act, 1934, the definitions of 'strip' and 'sheet' given in the repealing customs tariff act, 1975 could be safely adopted. reliance was placed upon the decision in jogendra nath v. i.t. commissioner - , wherein their lordships observed .....

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