Walchand Nagar Industries Vs. Collector of Central Excise

Decided On : Feb-09-1995

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: the Article 3(A, Article 1.6 of the, Article 1.7, Article 10.1, Article 18 and the Government, Article 1.7, Chapter 20, Chapter 20, Chapter 20, Chapter 20, Chapter 20, Chapter 20, the List Attestation, Chapter 20, Section 2(f, Section 2(f, Rule 51-A of the Central Excise Rules, Rule 51-A of the Central Excise Rules

CARDINAL: 1, 24, 14,69,880/-, 4, 2, 5, 10,000/-, 5,000/-, 10, 2, 5, 50, 7, 3, one, 2, 28-6-1984, 3, 28-6-1984, 3, 13-6-1991, 2, 630, 6-3-1985, 3, 7, 24,66,540/-, 2., 3, 19-1-1987, 1, 5, 27, 2, 11-4-1991, 16, 4, 14,69,880/-, 1, 3, 7, 12, 681, 33, 297, 50, 567, two, 3, 3, 25-6-1982, 1.6, 1.7, 10, two, 28-6-1984, 16, 3-9-1984, 13-6-1991, 21, 5, 22, 16, 18, 40, 214, 57, 26, two, 6-1-1984, two, 219, 8-8-1984, 219, 23-6-1984, 2, 35, 2, 5, 2, 2, 2, 50, 9, 630, 50, 18-3-1984, 88 to 92, 24-3-1984, 630, 93, 30-3-1984, 98, 10-7-1984, 100 to 107, 630, 110, 108, 630, 139, 19-1-1984, 16-3-1985, 157, 31-8-1985, 31-8-1985, 16-8-1985, 153-155, 7, 127, 15-2-1985, 129, 21-3-1984, 11, 99, 16, 212, 18, 214, 244, five, two, 3, one, 2, 219, 1/5(17)83/163, Two, One, one, two, 99, 11, 8-3-1985, 235, 4, 2, 2, two, 3., 9, 10 and 11, 19-1-1987, 4, 12, 681, 50, 567, 7, 500, 420, 689, 26, about 20, 5000, 580, 35, one, 580, 580, 36, two, two, one, two, 8., 2, 1, 26, 681, 12.2, 33, 297, 23, 38, 566, 58, 59, 507, 1400, 20-3-1984, 20-3-1984, one, 68

ORG: the Collector of Central Excise, Phased Manufacturing Programme, M/s. Hitachi Seiki Company of Japan, the Cooper Division, DGTD Unit, PMP, M/s. Hitachi Seiki, PMP, VA 40, HB 630, Hitachi Seiki, OGL, DGTD, Hitachi Seiki, Customs, DGTD, PMP, OGL, DGTD, DGTD, Tribunal, DGTD, PMP, Customs, Larson &amp, Toubro, Mahindra, Customs, OGL, the Additional Collector of Customs, DGTD, OGL, OGL, the Collector of Central Excise, Department, Taper Wedges, the Collector of Central Excise, Tribunal, the Additional Collector of Customs, Shri N.A. Dalvi, PMP, M/s.Hitachi Seiki, T.I. Cycles -1983, Tribunal, BPL, DGTD, CKD, M/s. Hitachi Seiki, Hitachi, T.I. 68, the Additional Collector of Customs, DGTD, the Additional Collector's, HB, Hitachi Seiki, Department, the Bombay High Court, B.R. Sule, Mahindra, v. Union of India, W.P. No., Customs, DGTD, DGTD, the Additional Collector of Customs, the Tribunal Orders, SC, Department, Department, the Department of the factum, HB, M/s.Hitachi Seiki Company Ltd., WIL, WIL, CNC, WIL, Phased Manufacturing Programme, the Government of India, DGTD, DGTD, Pune Subject:, Import and Export, Imports &amp, OGL, Import and Export Policy, DGTD, WIL, Import and Export, Machining Centres for Phase I Please, HB 630, HB 800, Tape Preparation System, Import and Export, Mahindra and Mahindra Ltd., Mahindra and Mahindra Ltd., Mahindra and Mahindra Ltd., Mahindra, Mahindra, Horizontal Machining Centre - Model HB, -1, Hitachi, Horizontal Machining Centre Type HB, M/s. Larson, Toubro, Larson &amp, Toubro, M/s. Larson, Toubro Ltd., M/s. Shreno Ltd., M/s. Shreno Ltd., CKD, DGTD, PMP, OGL, DGTD, Vertical Machining Centre Model VA 40, Horizontal Machining Centre Model HB, DGTD, Walchandnagar Industries Ltd., DGTD, Import and Export Policy Vol, MD/0901/AM-15/440, Machining Centres, Machining Centres, Machining Centres, DGTD, Tool Directorate, Import and Export, OGL, CIF, DGTD, OGL, DGTD, Bombay Subject: Interpretation, Vertical Machining Centre Model VA 40, Horizontal Machining Centre Model HB, Import Policy, Hitachi, the Additional Collector of Customs, the Customs Department, DGTD, HB 630, CKD, Bed, Column, Head Stock, Cross Slide, Taper Wedge, Taper Wedge, Head Stock, Table, Cross Slide, CNC, Auto Tool Changer, PMP, Department, T.I. Cycles of, Union of India, CESA, Tribunal, BPL, Collector of Customs, Video Tape Recorder Systems, The Import Licence, Video Cassettes, Video Cassette Tapes, Video Cassette Tapes, DGTD &, Import Licensing Authority, Video Magnetic Tapes, Video, Union Carbide Co. Ltd., Union of India 1978, Union of India, the Supreme Court, Edition of Words, Phrases Vol, T.I. Cycles of, CESA, JCDR, the High Court, JCDR, Tata Iron and Steel Co. Ltd., Union of India, Adityapur Unit of Tatas, Adityapur Unit, Court, the Adityapur Unit, Adityapur, Adityapur, Adityapur, Adityapur, Adtiyapur., Adityapur, Calcutta, Court, the Hon'ble Supreme Court, Name Tulaman, SC, Court, the Supreme Court, Koron Business Systems Ltd., Union of India - 1992, Court, HCL Ltd. v. Union of India -1992, HCL, Photo Copying Machines, SKD, Court, Court, HCL, HCL, Customs, Department, Walchandnagar Industries Ltd., the Collector of Central Excise, Customs, Chinchwad, M/s. Seiki International Company, the Assistant Collector, the Central Excise Rules, Department, Department

PERSON: L. Doshi, Shri M. Mohan Das, Appendix 3A, Shri A. Chinoy, Millwala, Phatak Sonalkar, Somesh Arora, Richardson Cruddas, Chinchiwad, Vadodara, Bed, Servo, Countervailing, Licence, Appendix III of, Import Licence, Delhi Cloth, Bangalore, CV

GPE: Japan, HB, Bombay, Bombay, Japan, Japan, Japan, DR, Japan, New Delhi, New Delhi, MD, HB, HB, VA, Japan, VA, New Delhi, Bombay, Bombay, New Delhi, Bombay, Counsel, India, CV, Tokyo, Japan

PERCENT: 100%, OGL as 100%, 100%, 100%, 100%, 100%, 100%, 100%, 100%, 100%, 100%, 100%, 100%, 50%, 100%, 100%

ORDINAL: first, 4th, 5th, 6th, 7th, 4th, 5th, 4th, 7th, first, first, first, 3rd, second, second, first, first, 3rd

DATE: 18-7-1984, 8-10-1985, 9-10-1985, 24-10-1986, the period August 1984 to January 1986, 1987, 24-12-1987, 18-7-1984, 18-7-1984, October 1986, the period August 1984 to January 1986, 21-5-1984, June 1984, September 1984, 1989, 1992, three months, 24-9-1982, 1983, February 1984, 1983-84, 1983-84, 1984-85, the 1st year, the 1st year, 1st year, 1984-85, 25-10-1984, 161-164).10, 1984-85, July 16,1984, 7th July 1984, 1983-84, February 1984, every day, 18th July 1984, 1984-85, the 16th July 1984, 1984-85, 1983, 1990, annual, February 1982, April 1981 - March 1982, April 1981 - March 1982, 35, April 1981 -March 1982, 1180, 1977, 1199, 1983, 1988, Para 12, 48, 1944, Pune 411019, 965010, 1944, the last week of March 1984, 21-5-1984

TIME: 9-10-1985, this morning, 9-10-1985

NORP: Indian, Japanese, Hon'ble, American, Indian

LOC: HB 630, HB 630, HB 630, HB 630, Policy, Model VA, the Model VA

PRODUCT: Rule 51A, Seiki, Pune" Subject : Attestation, Model VA 40, Model HB, Point 1

QUANTITY: 9-2-1990, 9-2-

EVENT: VA 50, VA 35, VA 50

WORK_OF_ART: the Excise Consultant, Letter No, Horizontal Machining Centre - Model HB, Letter No, Letter No. l(2)/84-I&EP/CLA-201, Letter No