V.A. Ramraj and Others Vs Collector of Central Excise, Madras and Others
.... myriad ways. It is no doubt true that excise dutty is levied on the weight of tabacco. But so long as it is not in dispute ttha there are varieties of tabaccos which are susceptible to varied rates of duty, it is impossible tto conceive ta, if the warehouse keeper dexterously manages to keep the wei ...
Madras High Court
E.M. Karuppannan Vs Union of India
.... f duty : when the curer sells unmanufactured products. Without the payment of duty as provided in rule 24 both the purchasers of the products and the person into the whose possession the products pass after purchase shall be not absolved from the liability laid upon him by rule 19 until the transfer ...
Madras High Court
Lucas T.V.S. Padi, Madras Vs Assistant Collector of Customs, Madras and Others
.... class or description used in the manufacture of such goods, the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section(2)..... It is not disputed by Mr. U. ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu-II Vs Forma Brothers
.... ) in any other case, in addition to the amount of the tax, if any, payable by him, a sum equal to two per cent. of the assessed tax for every month during which the default continued; Explanation. - In this clause ''assessed tax'' means tax as reduced by the sum, if any, deducted at source under ...
Madras High Court
National Industries Vs Assistant Collector of Customs Madras
.... therefore there in no equity or any right on the part of the consignee to obtain a concession in t6he payment of demurrage charges as he has attempted to import illegally prohibited goods. The above additional reason given by the Division Bench may not appeal to the facts of the present case where ...
Madras High Court
Asst. Collector of Central Excise, Vellore Vs R. Padmanabhan
.... emed to be a judicial proceeding within the meaning of Section 193 and Section 228, I.P.C." Section 110 of the Customs Act lays down that, "1. If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods : Provided that wher ...
Madras High Court
Brakes India Limited Vs Superintendent of Central Excise, Madras II Division and Others
.... cture''. The meaning of the word "manufacture" came up for interpretation before a Bench of the Gujarat High Court in Extrusion Process Ltd. v. N. R. Jadhav, 1979 ELT (J 380)=1974 Tax. L.R. 1655. The question for consideration was whether printing and lacquering of plain extruded tubes was incidenta ...
Madras High Court
In Re : Madras Rubber Factory Limited, Madras Vs
.... the time and place of removal that their products are transported to various depots from where they are sold to the consumers according to their requirements, that they have more than 5700 outlets and there exists no agreement between the appellants and the purchasers and that they have uniform pri ...
Madras High Court
Parry Confectinery Ltd., Madras Vs Government of India and Others
.... t be interpreted in the American sense of the term as meet of our rules and regulations as well as terms of common usage are on the British pattern. The term candy, therefore, should connote only candy sugar and not confectionery. As regards lozenges, this produce unlike all the other classes of ...
Madras High Court
S. Hodayathullah Vs Government of India
.... r those Rules. It is seen from the affidavit filed in support of the earliest writ petition held by the appellant herein, namely, W.P.No. 1394 of 1961 that no contention was taken that the two Inspectors inspected the premises without the authority or sanction of the Collector, nor was it the cas ...
Madras High Court
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