Naffar Chandra Jute Mills Ltd. and ors. Vs. the Assistant Collector of Central Excise and ors.

Decided On : Mar-03-1993

Court : Kolkata

LAW: Rule 8(1, Chapter 63, Section 2(f, Chapter 63, Chapter 63, Rule 1733(5, Section 2, Section 35, Section 35-E(2)(4, Rule 173-B, Article 14, Section 11-A of the, Section 11, Article 226, Article 226 nor, Article 226, Article 226, Article 226 of the Constitution, Article 226, Constitution, Section 5(2)(a)(ii, Section 47, the Customs Act, Section 47, the Customs Act, Section 2, the Tariff Act, the Tariff Act, CHAPTER 39)The, Chapter 39

CARDINAL: 65/87, 1.3.87, 6301.00, 6301.00, 65/87, 1.3.87, 5, 06, 63.01, 660, 17.2.91, three, 1., 1, 1, 17.2.91, 6301.00, 6301.00, 1, 12.3.92, three, 21.4.92, 1, 1, 1, 1, 1, 2A, 65/87, 1.3.87, 23, 17.5.91, 65/97, 1.3.87, 14.10.91, 34, 17.2.91, 182, 1, 17.5.91, two, 17.2.92, 31.3.92, 30.11.91, 1.12.91, 31.1.92, two, 61, 38, 749, 752, 20, 202.(2, 1, 2(A, 1, One, 1, 1, 1, 1, 55, 198, 1, 5, 226, 1, 129, 55, 189, 59, 522, one, one, 17, 636, 1, 173, 5, 32, 1, 1979(4)ELT313(Cal, 17.2.91, 17.5.91.(5, two, one, 1, 1978(2)ELT439(SC, two, two, 1970]78ITR26(SC, 26.5.92, four, 26, 259, 208/83, 1.8.83, 208/83, 2, 55, 189, 1978(2)ELT552(Cal, one, 1978(2)ELT552(Cal, 29, 1987(27)ELT234(Cal, 312, two, 32, 1 SC).34, 1979(4)ELT313(Cal, 377, 1, two, 1990]183ITR624(SC, two, two, 1984(17)ELT607(SC, 1992(2, 285, 1, 1985.42, 1, 2, two, two, 1944.48, 38, 749, 6301.00, 128/88, 38, 1.3.1988, 39, 53/88-, 1.3.1988, 2, 3922.90, 1.3.1986, 9.2.1987, 3922.00, 3923.90, 3924.90, 3925.90, 3926.90, 39.23, 39.24, 39.26, 1.3.1988, 38, 1.3.1988, 39, 53/, 1.3.1988, four, 1988(17, 636, two, 1, 17.5.91, 17.5.91, 1, 136, 24).61, 565, 17.5.91

ORG: the Central Excise Rules 1944.2, Table, MT, D.D. Tarpaulin, Central Excise Rules ', D.D. Bag/90-91, order1, Reliance, Union of India and Ors, Tata Iron and Steel Co. Ltd., Collector of Central Excise v. Protein Products India, ELT, Bhor Industries Ltd., Union of India, ELT, Indian Organic Chemicals Ltd., Union of India and Ors, Collector of Customs, Oriental Timber Industries, Naihati Jute Mills Co. Ltd., Collectorate.(4, Natural Justice, Reliance, ELT, Court, Reliance, ELT, ELT, Reliance, Table, Court, DW Tarpaulin, Reliance, Mysore Metal Industries v., Collector of Customs, the Excise Authorities, the Excise Authorities, Reliance, Collector of Customs, Calcutta, Uday Engineering Enterprises and Ors, AIR 1989 Cal 309, Collector of Customs v. Hindustan Motors, Coromandel Fertilisers v. Union of India, AIR 1984, Court, Court, Reliance, Collector of Central Excise v. Swastik Woollen, Collector of Customs v. Swastik Pvt. Ltd., Court, the Supreme Court, the Supreme Court, Court, Court, Court, the Supreme Court, Union of India, Tata Iron and Steel Co. Ltd., the Excise Authorities, the Supreme Court, Court, Court, The Supreme Court, Court, Court, Court, Court, The Supreme Court, ITO, Court, Court, Court, Court, the Excise Authorities, 3rd Edition, Union of India, Ors, Tata Iron and Steel Co. Ltd., the Supreme Court, the Central Government, The High Court, The High Court, The Supreme Court, the High Court, Supreme Court, Indian Organic Chemicals Ltd., Union of India and Ors, ELT, Learned Single, the Madras High Court, Court, Aravali Ispat Ltd., ELT, Tribunal, the Excise Authorities, M.S. Scrap, Tribunal, Nayak Associates v. Union of India, ELT, Court, the mill board, D.W. Tarpauline, the Excise Authorities, the Excise Authorities, the Excise Authorities, Mercantile Express Co. Ltd., Collector of Customs and Ors, Customs, Administrative Agencies, the Collector of Customs, Customs, Taxes, Customs, Parliament, Durgasree Stores v. Board of Revenue, Board of Revenue, Mercantile Express Co. Ltd., Asst, Collector of Customs, P. B. Mukherji, the Board of Revenue, Tribunal, Board of Revenue, Bhor Industries Ltd., Union of India, ELT, the Gujarat High Court, Mercantile Express Co. Ltd., Asst, Collector of Customs (Supra, the Calcutta High Court, Nayak Associates v. Union of India (Supra, Learned Single, Court, Tariff, a High Court, the Supreme Court, Court, Collector of Customs, Calcutta and Ors, Uday Engineering Enterprises and Ors, the Court held:'If, Customs, Court, the Report the Court observed:'The Customs, Customs, Bench, Mercantile Express Co. Ltd., Court, Collector of Customs, Ors, Hindustan Motors Ltd., the Customs Authorities, Court, the Customs Authorities, the Court said:'In, Customs, the Customs Authorities, Collector of Customs, the High Court, Collector of Central Excise, the Supreme Court, the Excise Authorities, the Supreme Court, Coromandel Fertilisers Ltd. V. Union, Reserve Bank of India, the Excise Authorities, the Central Excises, SCHEDULE, VIII, apply.44, the Supreme Court, the Supreme Court, Collector of Central Excise v. Protein Products of India, ELT, Ossein and Gelatine, the Government of India, Ossein and Gelatine, The Supreme Court, the Excise Authorities, Bombay-I Collectorate Trade Notice No., the Supreme Court, Respondents, the Supreme Court, SC, the Supreme Court, Mysore Metal Industries, Show Cause, the Show Cause Notice, SC, Nayak Associates v. Union of India, Indian Organic Chemicals Ltd., Union of India and Ors, the Central Excises, Madras Rubber Factory Ltd., Asst, ELT, the Central Excises, Madura Coats Ltd.

DATE: 1985, 19.8.91, 7th January 1992, 1944, 44, May 1992, 21st April 1992, 17th February 1992, 31st March, 1992, 1977, 1988, 1980, 1983, 34, 1985, 1944, 1944, 1982, 1985, 1988, 1991, Hriday, 26th May 1992, 1977, 1983, 34, 1986, '23, 1991, '28, 1980, '30, '31, '32, '34, 1991, '40, 1985, 1944, 1944, '43, '45, 1988, 6.9.1988, 1985, 1.3.1986, 1.3.1988, 1985, 10.2.1987 to 29.2.1988, 1.3.1986, 54, '55, '57, 1986, 1983, 34, 1981, '62, 1982, 129, 21st April 1992, 17th February 1992, 31st March 1992

PERCENT: 12%, 12%, 5%, 11.18%, 12%, 12%

GPE: valorem, valorem, valorem, valorem, connection.10, Jaipur, India, West Bengal, Bombay, West Bengal, Bombay, Bombay, Parle, Pranab, Jute, placed:'2, Gelatine, Ossein, C.E., Park, Bombay, Jagmohan

PERSON: Sacks, 8.4.91, Schedule, 660/- per m.t., Jamshedpur, Anr, Schedule, Art, Jute, Jute Bags, V.V. Iyer v. Jasjit Singh, V. V. Iyer v. Jasjit Singh, V. V. Iyer v. Jasjit Singh, Jamshedpur, acta, jute.27, P.B. Mukherjee, J., Appraiser, Anr, P. N. Mookherjee, Roy, P. B. Mukherji, J., P. B. Mukherji, P. B. Mukherji, Schedule, Plasmac Machine, Anr, V.V. Iyer v. Jasjit Singh, Anr, Parle Exports, Kumar Ray v., Schedule, Schedule, Mixtures, Schedule, Parleys, Schedule, Schedule, follows:'PLASTICS, Schedule, Schedule, S.L. Kapoor v., S. Padmanabhan J., Madras, Anr, Serampore

WORK_OF_ART: Jute ', the Excise Authorities, Collector of Central Excise, English Dictionary, Collector of Central Excise, Collector of Central Excise, The Collector of Customs, The Excise Authorities

ORDINAL: first, second, first, 26th, second, first, second, third, fourth, third, Secondly, Thirdly, first, first, fourth, Secondly

QUANTITY: 453 grams, 12 grams

LOC: l, Act.12, Learned Single, Omina

NORP: Chapters 50-55, L., notification,36, Rules

FAC: Plasmac Machine, ELT J-61, Lordship, 288, the Show Cause Notice

PRODUCT: Lordship, 752, Report, Schedule, Calcutta