Collector of C. Ex. Vs. Fenner (India) Ltd.

Decided On : Sep-14-1989

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 11-A of the Central Excises &, Section 11-A of the Central Excises &, Section 11-A of the Act, Tariff Heading No, Tariff Heading 3926.90, Chapter 39, Chapter Note, Chapter 39, Tariff Heading, Tariff Heading, Tariff Item 68, Tariff Act, Tariff Item 68, Chapter Note, Chapter 39, Chapter 39, Chapter 85, Chapter 39, Tariff Heading, Section 11A, Section 11A(1).10, Tariff Item 19, Tariff Item 68, Tariff Item, Tariff Item 68, Tariff Item 68, Tariff Item, Tariff Item, Section 11-A of the Central Excises, Chapter Notes to Chapter 39 and Explanatory Notes, Chapter Note, Chapter 39, Chapter 54, Chapter 39, Chapter, Chapter 56, Chapter 59, Chapter, Chapter, Section XVI, Chapter Note 1, Chapter 39, Section XI."___________________________________________________________________________________________Heading Sub, Chapter, Tariff Item, Tariff Item, Tariff Heading 39.22/39.26, Chapter Note, Chapter 39, Chapter, Chapter Note 1, Chapter 39, Chapter Note, Chapter 39, Chapter 39, Tariff Item, Item 68, Tariff Item, the Tariff Items 1, Chapter Note, Chapter 39, Chapter 39, Chapter 72, Chapter Note 1, Chapter 79, Chapter 39, Chapter 39, Tariff Heading, Excise Act, Section 11A, Central Excise Act, Section 11A, Rule 10, Section 11A, Section 11A of the Act, Section 11A, Rule 10, Section 11A(1, Section 11A of the Act, Rule 10

CARDINAL: 1, two, 3922.90, 153/3/85-86, 7, 1-3-86, 3920.11, 3920.12, 12, 3920.11, 3920.12, 1-3-86, 31, 39.20, 3922.90, 1, 3926.90, 10-2, 12-6-87, 27-11-87, 87,555.50, 1, 14, two, 3920.11/3920.12, 1-3-86, 1, 14, 575, 39.26, 39.01, 39.14, 39.01, 39.14, 39.01, 39.14, 39.26, 1, 1-3-86, 4, 3920.12, 1-3-86, 3920.12, 29-6, 3920.12, 3920.12, 1-3-86, 3920.12, 3920.11, 3920.12, 39.26, 39.20, 39.26, 6, 3920.11, 3920.12, 3922.90, 3926.90, 39.26, 11, 39.22, 39.26, 554, 39.18,39.19, 39.22, 39.26, 39.22, 39.26, 3926.90, 575, 3926.90, 16, 301, 29, 481, 39.22, 39.26, 39.22, 39.26, 39.20, 13, 14, 16, 301, 39.20, 39.22, 39.26, 39.20, 3926.90, 3926.90, 40.10, two, 28, 28, 52-54/89-C, 16, 43, 660, 4, 3920.11, 3920.12, 39.20, 10, 39.20, 52-54/89-C, 16, 43, 660, 40.08, 40.10, 40.10, 40.10, 39.20, only two, 1 - 67, 22, 3, 23, 95, 151, 23, 202, 3920.11/3920.12, 3922.90/3926.90, 3920.11/3920.12, 3922.90/3926.90, 39.20, 3920.11, 3920.12, 39.20, 39.22, 39.01, 39.22, 39.26, 10-2-1987, 39.26, 39.01, 10, 10, 39.20, 39.21, 11, 39.22, 554, 39.20, 39.21, 10, 39.18,39.19, 39.22, 39.26, 9, 39.18, 3, 2, 7, 10, 39.18,39.19, 39.22, 39.26, 1, 39.01, 39.14, 13, 39.22, 39.26, 39.01, 39.14, 39.01, 39.14, 1, 39.01, 39.14, 3901.10, less than 0.94 3901.20, 0.94, 3903.10, 3903.30, 3904.10, 3905.20, 3906.10, 3907.51, 3907.59, 3908.00, 3, 3914.00, 39.01, 39.22, 39.26, 39.01, 39.14, 18-6-1977, 28, 22, 3, 39.22, 39.26, 39.01, 39.14, 39.22/39.26, 78/87, 17-12-1987, 7, 39.26, 39.26, 575, 1, 39.01, 39.14, 39.01, 39.14, 39.26, 39.22, 10-2-1987, 39.26, 575, 39.20, 39.22/39.26.Further, 572, 39.22, 39.26.In, 39.22, 39.26, 39.20, 39.20, 10, 39.20.16, 39.22/39.26, 39.20, 16, 301, 29, 481, two, 13, 14, three, 67.17, 3920.11/3920.12, 10, 0.15, 0.15, more than eight, 0.15, 75, 3920.11, 3920.12, 3922.90, 3926.90, 7, 68, 1, 26AA(ia, 68, 18-6-1977, 38,460.12, 19-1-1980, 51,261.88, 24, 31-3-1979, 19-6-1980, 68, 9, four

PERSON: Tariff, Tariff, Tariff, Salt Act, Tariff, Salt Act, Tariff, Madras, Nos, Nos, Tariff, Tariff, Tariff, Misc, Shri V. Lakshmikumaran, Tariff, Tariff, Shri Sunder Rajan, Shri Lakshmikumaran, Tariff, Item, Shri Lakshmikumaran, Shri Lakshmikumaran, Shri Lakshmikumaran, Shri Lakshmikumaran's, Ahmedabad, Shri Sunder Rajan, Flour Mills, Bill No, Bill, Schedule, Bill, Tariff, notice.12, Tariff, Nos, Note l(h, Felt, Heading Nos, terpolymers39.04 Polymers, Chapter Note l(xiv, Schedule, Width, Baroda

DATE: 1985, 1 -12-86, 1944, 1944, 1985, 1985, 1985, 1985, 1985, 1984, 15A(2, 1987, 1983, 1983, 2441, 1983, 1985, 3181-1978, 40.08, 1985, 1989, 1989, 1985, a period of, six months, five years, 1985, 1986, 1974, 1986, 1985, 1985, a period of, six months, 1944, 1985, 1985, between 15C and 30rfC., 1985, 17-12-1986, 1984, 1987, 1983, 1216, 1983, 2441, 1985, 23, 31, 48, 50, 59, 65, a period of, six months, 1962, only six months, five years, only to six months, five years, 1978, six months, only six months, 1962, only six months, the period of, six months, the months of April, 1979 and, August, 1979, five years, 1944, five years', a period of, six months, six months, five years, six months, six months

ORG: Department, the Assistant Collector of Central Excise, Madurai, Tariff Heading, Department, Central Excise, the Collector of Customs &, the Assistant Collector, the Collector (Appeals, Coding System, Revenue, the Collector (Appeals).3, M/s. International Conveyors Ltd., the Assistant Collector, PVC, PVC, PVC, the Assistant Collector of Central Excise, the Collector (Appeals, The Collector (Apeals, Chambers, Page 114, PVC, The Collector (Appeals, Tariff Heading, M/s. Fenner (India) Ltd., Shri R.N. Baner-jee, M/s. International Conveyors Ltd., the Harmonized Commodity Description and Coding System, Multiple Fabrics Co. Pvt, Tribunal, the Central Excise Tariff, the Supreme Court, Calcutta v.Multiple Fabrics Pvt. Ltd, Tariff Item, Headings, Tribunal, Tribunal, Tariff Heading, Tariff Item, Central Excise Tariff, Tariff Headings, Coding System, Tariff Heading, Tariff Headings, Finance, the Central Excise Tariff Act, Finance, Central Excise Tariff, the Tariff Entry, Central Excise Tariff, Tribunal, ISI, Advocate, Tariff Entry, Tribunal, Collector of Central Excise, Shri Sunder Rajan, Tariff, Shri R.N. Banerjee's, Shri Sunder Rajan, Department, Shri R.N. Banerjee, Multiple Fabrics Co. Pvt. Ltd., Tribunal, the Supreme Court, Tribunal, Supreme Court, Geep Flashlight Industries Ltd., SC, the Hon'ble Supreme Court, C.I.T., Tariff, Advocate, Departmental Representative, Coding System, Tariff Heading, Tariff Heading, 39.143926.10 - Articles, Coding System, Tariff Headings, No.______________________________________________________________________________________________________________________________________________________________________________________39.01 Polymers, Acrylic, phenolic resinsand39.10 3910.00 Silicones, Heading Nbs, Geep Flashlight Industries Ltd., Union of India and Ors, the Hon'ble Supreme Court, Central Excise Tariff, Tariff, the Hon'ble Supreme Court, Geep Flashlight Industries, the Assistant Collector of Central Excise, PVC, M/s. Fenner (India) Ltd., PVC, M/s. International Conveyors Ltd., Tariff, Coding System, Page 575 of H.S.N., the Supreme Court, PVC, Departmental Representatives, Headings, Tribunal, Multiple Fabrics Co. Pvt, PVC, Tribunal, Tribunal, the Hon'ble Supreme Court, Mis., Tribunal, Central Excise Tariff, Tribunal, the Supreme Court, Multiple Fabrics Co. Pvt, Department, xiv, Tariff, Concise Oxford Dictionary, Customers, M/s. Fenner (India) Ltd., Pages 9,13, S3, the Tariff Headings, Tariff, Commodity Description, Coding System, the Supreme Court, Tribunal, Sureme Court, Steel Co. Pvt, Union of India (Decided In, CET, the Excise Authorities, the Indian Railways, the High Court, the Excise Tariff, Central Excise, Kosan Metal Products Ltd., the Hon'ble Supreme Court, Elson Machines Pvt, Notification No.80/80-C.E., Department, Tribunal, Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, the Excise Authority, Hon'ble Supreme Court, Chemphar Drugs &, Liniments (Decided In, Tribunal, the Central Excises, Hon'ble Supreme Court, Department, the Supreme Court, Supreme Court, M/s. International Conveyors Ltd.

PRODUCT: Central Excise, Central Excise, Central Excise, 9-2-87, Notes, Calcutta, Amino-resins, 9-2-1987, Notes, Calcutta, Rule 173Q. The Hon'ble Supreme Court

PERCENT: 35%, 15%, 35%, 15%, 35%, 35%, 35%, 50%, 65.7%, 59%, 21%, 20%, 56.7%, 43.3%, 60%, 21%, 19%

GPE: valorem, valorem, C.E., valorem, valorem, valorem, valorem, valorem, S.C., Headings, Delhi, Headings, S.C., S.C., Headings, S.C., S.C.

QUANTITY: 9-2-87, 10-2-87, 8-2-89, 10-2-87, 10-2-87, 10-2-87, 10-2-87, 10-2-1987, 3903.20 - Styrene, 10-2-1987, 10-2-1987, 10 millimetres, 10 millimetres, 6 millimetres, 10 millimetres, 500 millimetres, 100 metres, 400 metres, 600 mm, 1200 mm, between 7 mm and 9.5 mm

NORP: Notification, Rules, Indian, Items, Indian, Chapters, Central Excise

ORDINAL: 20th, third, second

WORK_OF_ART: New Edition, Collector of Central Excise,, Collector of Central Excise, Aluminium, Copper and Zinc, Chapters of the Tariff, the Paper Book, the Paper Book, the Paper Book, 7 Regarding, Collector of Central Excise (Decided In

LOC: Petroleum, Strip, Strip

EVENT: RT 12