goods under T.I. 68 and paid basic excise duty @ 8% ad valorem applicable under T.1.68 during the period ... were liable to pay basic excise duty @ 8% ad valorem and special excise duty @ 5% of BED. As the assessee had already paid
dated 9-7-1977 at the rate of 3% ad valorem. In the case of retreaded tyres, value for the purpose of assessment was taken ... with notification No. 99/81-Cus. dated 1-4-1981 @ 3% ad valorem without countervailing duty on the ground that the imported tyres were spare
rate of duty applicable to the goods was 40% ad valorem under Item 72(b) of the I.T.C. At the time of clearing ... goods were assessed to duty at the rate of 60% ad valorem plus 15% ad valorem under item
referred to as the "Import Tariff Schedule")
- at 100% ad valorem + 20%;
plus
(b) additional duty of customs (hereinafter referred ... hereinafter referred to as "CET").
- at 20% ad valorem + Rs. 5 per sq. metre;
plus
(c) additional duty corresponding to the excise duty
Schedule to Central Excise Tariff Act, 1985 with duty @ 15% ad valorem. That according to the appellants, the main purpose of these products ... Central Excise Tariff Act, 1985 and would attract duty at 20% ad valorem. A show cause notice was issued and after adjudication of the case
Industrial Laminates (Electrical Insulators) under Heading 8546.00 chargeable to duty @ 15% ad valorem. The Assistant Collector of Central Excise classified the Industrial Laminates (Electrical Insulators ... under Heading 3920.31 chargeable to duty @ 35% ad valorem and approved the aforesaid classification list after making modification to the above effect. The respondents challenged
Notification extended a concessional rate of basic excise duty of 15% ad valorem and an additional excise duty (leviable under the Additional Duties of Excise ... Goods of Special Importance Act 1959) of 5% ad valorem, on the basis of the price determined by the Central Government, from time to time
fans below 107 cm sweep would attract duty at 15% ad valorem under Sr. No. 3 sub-item No. (3) of Notification ... they should be assessed at the rate of 71/2 ad valorem under Sr. No. 2 sub-item No. (3)(a) of the said notification
which duty has been paid at the rate of 37.5% ad valorem.
3. The appellants availed full exemption on Corrugated Board from ... above) used in their manufacture did not discharge duty at 37.5% ad valorem. Short-levy for the period from
thousand or Nil
thousand or 300% ad 110% ad valorem plus Rs.
valorem plus Rs. 20.00 10.00 per thousand
per thousand whichever is higher.
whichever ... thousand or Nil
thousand or 300% ad 175% ad valorem plus Rs.
valorem plus Rs. 20.00 12.00 per thousand,
per thousand, whichever is higher.
whichever
