does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
does not define the phrase duty
of customs. However, section 2(15) of the Customs Act defines
"duty" to mean duty of customs ... customs" leviable
under the Customs Act and any other duty not levied
under the Customs Act , would not be duty of customs
text of that notification was is not available; possibly it defined the customs frontiers as the boundaries of India but it has been superseded ... notification of 1955 which defines the customs frontiers "as the boundaries of the territory, including territorial waters, of India." It can, therefore
quasi-judicial administration.
11. In Tata Teleservices Limited v. Commissioner of Customs 2006 (194) E.L.T. 11 (S.C.) the Supreme Court considered ... Circular issued by the Central Board of Excise and Customs defining the phrase "Cellular phones" mentioned at item No. 13 of the exemption
country, except such stocks lying in a factory, customs area (as defined in the Customs Act, 1962 (52 of 1962) or a warehouse ... Excise Act had never suffered the burden of duty.
24. Customs Area is defined in Section 2(11) of the Customs
docs not fall within the purview of capital goods as defined under
Rule 57Q.
CCE V/s Jawahar Mills. Reported ... does not fall
within the purview of capital goods as defined under Rule
CCE, Indore V/s
Nivin Chemical Enterprise reported
particular statute;
(7) as the word 'marble' has not been defined and the
tariff item refers to calcareous stone of an apparent ... given the commercial
meaning as relied upon by the Customs Authorities then the
inevitable consequence would be that the term 'marble' in
Chapter
wire rods, the expression `wire rod' has been defined n the
Indian Customs Tariff Guide, Wire Rods are synonymous with
wire bars ... wire rods, the expression `wire rod' has been
defined in the Indian Customs Tariff Guide thus: "Wire rod
is of any shape generally