Collector of Central Excise Vs. G. Claridge and Co. Ltd.

Decided On : Oct-17-1989

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Item 68, Item 68, Tariff Item, Item 68, Section 11A(1, Rule 173B, Item 17, Tariff Item 68, Item 68, Tariff Heading, Item 68, Tariff Item 17(4, Item 68, Item 17(4, Item 68, Tariff Item 17(4, Section 35E of the Central Excises, Section 11A of the Central Excises, Item 68, the First Schedule, Item 17, Item 17, Item 17, Item 17(3, Item 17, Tariff Item, the Sales Tax Act, Item 17(3, Item 17(4, Tariff Item 68, Rule 8(1, Item 17, Tariff Item 17(4, Section 35E of the Central Excises, Section 11A(1, Rule 173 of the Central Excise Rules, Tariff Item 68, Central Excise Act, Section 11A of the Central Excises, Section 11A, Rule 10, Section 11A, Section 11A, Section 11B, Section 11B, Section 35A, Section 35A, Section 11A, Section 11A, Section 35A or Section 35EE, Section 35A, Section 11A, Section 11A, Section 11B, Section 11B, Section 11B, Section 11B(1, Section 11A, Section 11B, Section 35A and Section 35EE, Section 11A, Section 11A, Section 35A and/or Section 35EE, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 11A, Section 35A and/or Section 35EE, Section 11A of the Central Excises, Rule 8(1, Section 11A. In, Item 68, Section 11A(1

CARDINAL: 1, 1-4-1981, 28, 1-3-1982, five, 66/82, 28, 11-3-1982, five, five, 1, 31-12-1983, 24,84,104.22, 66/82, 28, 28, 30-4-1985, 4-11-1983, five, 66/82, 28, 61/86, 3, 15 1/2, 17, 4818.19, 16-10-1986, 4818.90, 4818.90, 1, 4818.19, five, 4818.90, 17, 16, 18-8-1986, 9, 173, 174, 8,74,504.80, 4818.90, 16, 1, 9-6-1988, 1-3-1986, two, 1-3-1986, 28, 1-3-1986, 36, 161, 4818.90, 4818.19, two, 87 to 89, 32, 541, 653, 653, 10, 32, 541, 33, 117, 24, 169, 31, 865, 33, 117, 1-3-1986, 13, 1-3-1986, 4818.19, 4818.90, 28, 11-3-1982, 66/82, 28, 21, 182, 4, 4, 1, 31-12-1983, 35, 349, 15-8-1983, 1-3-1982, 4, 543, 6, 268, 6, 249, 6, 696, 8), 8), 913, 10, 445, 14, 21, 663, 38, 571, 34, 473, 36, 346, 4, 4, 36, 161, 1-3-1986, 1-3-1986, 4818.19, 4818.19, 4818.90, 1-3-1986, 1-3-1986, 4818.19, 1985.9, 1, 28, 1, 2, 3, 4, 17, 1, 2, 3, 1-3-1986, 48.18, 1-3-1986, 48.18, 4818.12, 48.04, 4805.11, 4805.19, 4807.91, 4807.92, 4818.20, 10, 1, 28, 1-3-1983, 28, 4, 3, 17, 1-3-1986, 15, 37, 426, 1, 2, 5, 1, 2, 90, 90, one, 15, 19, 37, 426, 13, 1-3-1986, 4818.19, 1-3-1986.In, 87 to 89, 91, 92 and 93, 94, 95, 96, 97, 98, 99, 100, 1-3-1986, 48.18, 48.18, three, 4818.20, 4818.12, 48.04, 4805.11, 4805.19, 4807.91, 4807.92, 48.08, 4818.19, 4818.19, 48.18, two, two, 4818.90, 48.18, 66/82, 28, 4, three, 28, 66/82, 11-3-1982, 6, 4, 24,84,104.22, 1, 31-12-1983, 99, 24-11-1984, 28, 24-11-1984, 4, 3, 35, 349, 6, 4, 12, 23, 318, 8, 15-11-1988, 38, 8, 8, 34, 473, 11B, 35EE, 36, 346, 22, 20, 212, 12, 24, 16, one, two, 23, 318, 10, 14, 35EE, 29, 34, 473, 3, 3, 35EE, 9M&W, 378, 398, two, one, 11A and 11B, 11A or 11B, 29, 933, 3, 529, 551, 35EE, two, 29, 933, 15-11-1988, 38, 16, 4, 66/82, 28, 1-3-1986, 17(3, 66/82, 28, 28, 4, 4, 1-3-1982, 12, 1-3-1986, 4818.90

ORG: the Range Superintendent, the Assistant Collector of Central Excise, Pune Division, the Range Superintendent of, Tariff, the Range Superintendent, BFR, the Central Excises, fed, The Assistant Collector, Central Excise Tariff Item, Tariff, the Collector of Central Excise (Appeals, the Assistant Collector., Collector (Appeals, Central Excise Tariff, the Collector (Appeals, the Central Excise Tariff Act, Classification List, the Assistant Collector, the Collector of Central Excise (Appeals, Collector (Appeals, the Collector (Appeals, the Assistant Collector, this Tribunal the Collector of Central Excise, Pune, Central Excise Tariff, Tribunal, Mohan Paper Moulding Ltd., Tribunal, Central Excise Tariff, Tariff, Collector (Appeals, Mohan Paper Mouldings, Paper Trade &amp, Shri Dadasahib Nadat, Union of India, Raish Plastic and Others, Plastic Industries, Others v. Union of India and Others, Tribunal, Shellya Industries, Bangalore v. Collector of Central Excise, the Hon'ble Gujarat High Court, Rajasthan High Court, Gujarat High Court, Tribunal, Tribunal, HDPE, Carbide India Ltd., Union of India, OthersGeep Industrial Syndicate Ltd., Central Government and Others, Ambalal Sarabhai Enterprises, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Tribunal, Central Excise Tariff, the Supreme Court, Dunlop India Ltd., Madras Rubber Factory Ltd., Union of India and Others, the Assistant Collector, OthersPatil Narshi Thakershi, Indian Organic Chemicals Ltd., Union of India, Iron and Steel Company Pvt, Union of India, othersMahindra Re-Rolls Industries, Another v. Union of India, Collector of Central Excise, Union of India, the Hon'ble Supreme Court, The Hon'ble Supreme Court, the Supreme Court, Department, Reliance, Union of India &, Colgate Palmolive, Union of India and Others, Garware Nylons Ltd. v. Union of India &, Sandoz India Ltd., Union of India &, Advani-Oerlikon Ltd. &, Another v. Union of India and Others, Sutaria v. Union of India &, Swan Mills Ltd., Another v. Union of India &amp, Central, Mysore Industrial Plastic Corporation v., Collector of Customs, Indian Tool Manufacturers Ltd., Nasik v. Collector of Central Excise, Indian Petrochemicals Corporation Ltd., Larsen &amp, Toubro Ltd., Collector of Customs, Hindustan Lever Ltd., Bombay Paints, Allied Products Ltd., Union of India, Bakelite Hylam Ltd., Another v. Collector of Customs, Bombay &amp, Tribunal, Mohan Paper Mouldings', the Supreme Court, Elson Machines Pvt, Calcutta High Court's, Indian Tobacco Co., Tribunal, Sudhakar Litho Press, Tribunal, Tribunal, Tribunal, CET, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, CET, Central Excise Tariff, Kraft, Kraft, Paper Board, Tariff Heading, Central Excise Tariff, Paper Board, the Central Excise Tariff, New Collegiate Dictionary, Chambers, the Office of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad, Tribunal, Ajay Electrical Industries Ltd., Glossary of Terms, New Collegiate Dictionary, Chambers, Transport, Andhra Pradesh Sales Tax Authorities, the Andhra Pradesh General Sales Tax Act, the State Government Authorities, Sales Tax, Tribunal, Ajay Electrical Industries Ltd., the Indian Standard, Tribunal, Tribunal, CET, Tribunal, the Supreme Court, Dunlop India Ltd., Madras Rubber Factory Ltd., Union of India and Others, Central Excise Tariff, the Hon'ble Supreme Court, Hand Made Paper Institute, Pune-5, National Egg Corporation, M/s. Latif &amp, Partner of M/s. New Egg Traders, Tariff Heading, Rajasthan High Courts, High Courts, the Central Excise Rules, the Central Excises, the First Schedule, the Central Excises, Hon'ble Supreme Court, the Hon'ble Supreme Court, BFR, the Central Excises, the Assistant Collector of Central Excise, Pune V Division, V(17)(4)15, Pune V Division, CET, Union of India, the Hon'ble Supreme Court, the Supreme Court, the Assistant Collector of Central Excise, AIR, the Hon'ble Supreme Court, Supreme Court, Elson Machines Pvt, Supreme Court, the Excise Authority, Calcutta High Court, I.T.C. Limited &, Another v. Union of India &amp, the Central Excises, Sections 11A and 11B, Collector of Central Excise, Tribunal, Karnataka High Court, Shyam Sunder U. Nichani, Karnataka, Karnataka High Court, Supreme Court, D.R. Kohli and Others v. Atul Products Ltd., the Supreme Court, D.R. Kohli's, the Hon'ble Supreme Court, Tribunal, Delhi High Court, Karnataka High Court, Tribunal, Karnataka High Court, Tribunal, Chemical Co. Ltd., the Central Excises, Calcutta High Court, I.T.C. Limited, the Collector (Appeals, London Court, Court, Court, Court, Parliament, Tribunal, Tribunal, Tribunal, the Tribunal on the face, Tribunal, Tribunal, Tribunal, Tribunal, Court, Tribunal, Tribunal, Court, the House of Lords, Duport Steels Ltd., Sirs, Parliament, Parliament, Parliament, Court, Court, Court, Court, Calcutta High Court, Tribunal, Tribunal, the Supreme Court, the Central Excise Tariff, the Central Excise Rules, the Supreme Court, Department, the Assistant Collector, Central Excise Tariff, C.E.T., the Assistant Collector, the Central Excises, Collector (Appeals, Collector (Appeals, Tariff

DATE: 20-5-1981, 4-5-1984, six months, 4-11-1983, 1985, 9-10-1986, 18, 4-7-1986, 1986, 1986, 1944, 1982, 1987, 1988, 4661-1986, 1987, 1981, 1983, 1827, 1981, 1987, 1983, 1827, 1988, 1986, 1987, 1988, 1983, 1566, 1944, 1983, 34, 1985, 24-11-1984, 1988, 1979, 1980, 1980, 1980, 1981, 1981, 1982, 1983, 1685, 1985, 1988, 1988, 1988, 24-11-1984, 1988, 1985, YEARS 1983-84,1984-85, 1985-86, 1985, 1983, 4261-1967, 1975, 1985, 1988, 4261-1967, 1975, 1985, 1957, 1988, 4261-1967, 7186-1973, 1983, 1566, 1982-83, 1983-84, 1985-86, 1985, 1944, 1944, 1944, 1944, 1944, 1988, 1966, 1970, 1981, 1983, 34, 1986, 1988, 1988, 24-12-1987, 1988, 1986, 1985, 1981, 1986, 17, 1988, 1944, the expiry of, six months, 1842, 1987, 1980, 1987, 1988, 1985, 1985, six months, 4-11-1983, six months

LOC: Central Excise

PERSON: Range Superintendent, Collector, Nos, Shri Lodha, Shri Lodha, Bangalore, Karam Singh, Madras, Bangalore, Guest, Williams Limited, Sanghvi Non-Ferrous Metal Industries, Heveacrumb Rubber, Shri Lodha, Shri Sunder Rajan, Shri Lodha, Shri Lodha, Shri Lodha, Shri Sunder Rajan, Shri Lodha, Shri Lodha, Webster, Webster, Shri Lodha, Indian Standard, Shri Lodha, Tariff, Shri Lodha, Shri Dadasaheb, Shri Vasant, Shri Aspi, Yasin Mulla, Shri A. Latif Mohd, Yusuf Mulla, Shri Naranjan Singh, Shri Ramphal, Shri Pankaj Sahni, Shri Ashok Kumar, Shri Lodha, Collector, Collector, Shri Lodha, Hon'ble Madras, Hon'ble Delhi High Court, Sudhakar Litho Printers, Bangalore, D.R. Kohli's, Sudhakar Litho Printers', Malwa Vanaspati, Nariman, Nariman, Nariman, Esher M.R., Nariman, Nariman, Nariman, Scarman, Nariman

GPE: DD, Bombay, valorem, valorem, Baroda, S.C., S.C., S.C., Singh, S.C., Bombay, Bombay, Bombay, S.C., S.C., Brothers, Brothers, Delhi, Gujarat, DR, C.E., F.No, S.C., AIR, S.C. 1273, Del., S.C., S.C., Delhi, Delhi, S.C.

PERCENT: 12%, 12%

QUANTITY: 28-2-1986, 28-2-1986, 6-2-, 65 gram per square metre

WORK_OF_ART: The Range Superintendent of Central Excise, Collector of Central Excise, Chandigarh, Collector of Central Excise, Pradyumansinghji ArjunsinghjiMadras Rubber Factory Ltd., Collector of Central Excise, Madhumilan Syntex Pvt. Ltd., Collector of Central Excise, Collector of Central Excise, Collector of Central Excise, Chandigarh, ITEM No, Glossary of Packing Terms, Collector of Central Excise, Madhumilan Syntex Pvt. Ltd., Collector of Central Excise, Collector of Central Excise, Collector of Central Excise, Indore

ORDINAL: first, 20th, 20th

NORP: Central Excise Tariff, Indian, Central Excise Tariff, Central Excise Tariff, Central Excise, Rules, Statute

FAC: Delhi Egg Sales, Sections 11A and 11B, Sections 11A

EVENT: S.C. 641, Sections 11A

MONEY: 8) E.L.T., 8) E.L.T. 328