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1 - 10 of 34 (0.86 seconds)The Rubber Act, 1947
Section 12 in The Rubber Act, 1947 [Entire Act]
The Customs Tariff Act, 1975
Section 12 in The Customs Tariff Act, 1975 [Entire Act]
The Central Excise Act, 1944
The Textiles Committee Act, 1963
Hyderabad Industries Ltd.And Anr vs Union Of India And Ors on 11 May, 1999
47. Considering the above facts and applying the decision of the Apex Court in the case of Hyderabad Industries Ltd. and another Vs. Union of India reported in AIR 1999 SC 1847, Section 3 of the Customs and Tariff Act, 1975 being a charging Section, the respondents have the necessary jurisdiction to issue the show cause notice. As already pointed out, a reading of the said Section shows that it seeks to adopt the rate equal to the excise duty for the time being leviable on a like article if produced in India and if the excise duty on like article is leviable at a particular percentage of its value, the additional duty to which the imported article shall be so liable, shall be calculated at that percentage of the value of the imported article. It is no doubt true that as far as natural rubber is concerned, there is no levy of excise duty under the Central Excise Act. It is not in dispute that the imported rubber does not attract cess.
Cce vs Vikrant Tyres Ltd. on 23 March, 1995
41. It is a matter of record that similar orders allowing the claim of similarly placed importers' cases, who were visited with levy of rubber cess, were also passed by the Tribunal. One of the earliest orders that went before the Apex Court at the instance of the Revenue was in the case of Commissioner of Customs Chennai Vs. Vikrant Tyres Ltd. By order dated 17.02.2003, reported in 2003 (157) ELT A134 (Commissioner of Customs Chennai Vs. Vikrant Tyres Ltd.), the Apex Court dismissed the Revenue's appeal as "not pressed". Subsequently, under order dated 13.10.2003, the Apex Court dismissed the Review petition filed, in I.A.Nos.31-45 in Civil Appeal Nos.1460-1474/2003 observing, "We see no reason to modify / clarify our order dated 17th February, 2003. I.A.Nos.31-45 stands dismissed."