Finance Act, 2004

Bajaj Auto Ltd., a manufacturing unit in Uttarakhand, was granted a ten‑year exemption from central excise duty under Notification No. 50/2003‑C. The company, however, did not pay National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess, which were demanded through a show‑cause not…

The Supreme Court considered whether assessees engaged in broadcasting television signals to subscribers are liable to pay both entertainment tax under State enactments (Entry 62, List II of the Constitution) and service tax under the Finance Act, 1994 (Entry 97, List I). The Court held that the activity of broadcastin…

Sneh Enterprises imported lead‑acid batteries from Taiwan, which landed in Mumbai on 16‑April‑2002 and were trans‑shipped to Delhi where the Bill of Entry was filed on 22‑May‑2002. On the same day the Central Government issued a notification under Section 9A of the Customs Tariff Act, 1975 imposing an anti‑dumping duty…

Unicorn Industries, a manufacturer in Sikkim, claimed that a 2003 exemption notification under Section 5A of the Central Excise Act, 1944, which exempted basic excise duty and certain additional duties, also covered the National Calamity Contingent Duty (NCCD), education cess and secondary/higher education cess imposed…