Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC86Tri(Delhi)
1. All the three appeals arise from a common order passed by the Collector of Central Excise, Bangalore. Hence, they are taken up together for the disposal as per law. By this impugned order, the learned Collector has held that the clearances of all the three units are required to be clubbed together for the purpose of examining the benefit of notification No. 83/83 dt. 1.3.1983 as amended on the ground that they are not eligible for the exemption separately, although they are independent entities on paper; as they have manufactured their goods in the same factory using the same machinery held that since the units namely, Raineo Industries and Wardrobes had manufactured steel furniture with the help of some machinery, the clearance of both the parties should be clubbed for the purpose of exemption under notification No. 83/83 as amended and that they are liable to pay Central Excise duty on the goods cleared in excess of exemption limit of Rs. 7.5 lacs.. The learned Collector has cons...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(60)ELT598TriDel
1. This is an appeal against the order of confiscation of nine air-conditioners of foreign origin and imposition of penalty of Rs. 20,000/- on the appellant. Briefly stated, the facts are that the appellant had advertised for sale of customs-paid air conditioners in the Times of India on 12th and 19th February, 1984 and two customers had turned up at his premises for purchasing the air-conditioners.While one of them had loaded a national air-conditioner in his car and was carrying it away, the other stated that he was carrying the air-conditioner for testing before finalisation of transaction when Customs Preventive Officers reached the spot on 20-2-1984 after keeping surveillance on the premises. This also led to the recovery of seven more air-conditioners from the same premises. In the absence of any documents evidencing lawful import/possession/purchase/acquisition of these air-conditioners, the Customs Officer seized them under Section 110 of the Customs Act on the reasonable beli...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(43)LC284Tri(Delhi)
1. This appeal arises out of and is directed against the Order-in-original No. 298/84 dated 20.12.1989 passed by the Additional Collector of Customs, New Delhi.2. The appellants imported 630 pairs of plastic shoes lasts from Italy & filed a bill of entry No. 264055 dated 9.11.1989 for clearance of the said goods. The declared FOB value was LIT 6,300,000 equivalent to Indian Rupees 89,318 as per invoice attached. Before the clearance, the SUB of Delhi Customs detained the bill of entry suspecting under-valuation and started investigation. During the course of investigation they found several documents connected with the said imports which includes: (1) Proforma Invoice dated 29.9.1989, indicating total price of the LIT 19,250,000/- GIF Delhi Airport.Accordingly, show cause notice was issued for rejecting the declared value and to determine the value under Section 14(1) of the Customs Act read with Rule 4 & 11 of the Customs Valuation Rules based upon the value figured in the ba...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC603Tri(Delhi)
1. M/s. Reliance Petrochemicals Ltd. RPL House, 2nd Floor, 15, Walchand Hirachand Marg, Bombay-38, has filed an appeal being aggrieved from the order passed by Additional Collector of Customs, Bombay.2. Briefly the facts of the case are that M/s. Reliance Petrochemicals Ltd. had imported a consignment consisting of one package containing "Dryer Slurry Inlet Ring Heaters" for PVC plants, vide Bill of Entry No. 3800 dated 8th June, 1990 per shipped 'Vishva Parijat' IGM No.1385/773 - Project Import Registration No. S/5-312/89-CC. The appellant had claimed the clearance for the goods imported against Import Licence No. P/CG/2124527 dated 6th December, 1988. The goods were examined on first check by an expert A.O. and on examination, 4 numbers of dryer slurry inlet ring heaters were found, whereas the packing list attached to Bill of Entry indicated only two numbers, and the Import Licence No.P/CG/2124527 also mentioned two numbers of the subject goods. Since goods were not covered by the ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)(63)ELT463TriDel
1. The present appeal is a transferred matter in terms of provisions of Section 35P of the Central Excises and Salt Act, 1944. There was a review show cause notice issued under erstwhile Section 36(2) of the Central Excises and Salt Act, 1944, dated 7-7-1982 and the same is being treated as an appeal. Notice of hearing was sent to the respondents. The respondents wanted papers and the same were duly supplied by the Department as per the version of the JDR. Notice of hearing was sent to the respondents on 2-12-1991 and the respondents vide their letter dated 20-12-1991 stated that the matter be decided on the basis of their submissions made in their letter dated 24-6-1991.Accordingly, we proceed to decide the matter on the basis of the written submissions. Shri Satish Kumar, the learned JDR, who appeared for the Revenue relied on the review show cause notice and pleaded for the acceptance of the appeal.2. We have heard Shri Satish Kumar, the learned JDR and also perused the Miscellaneo...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(61)ELT484TriDel
1. These are the appeals filed against the order in original No. 22/28 dated 2-2-1988 passed by the Collector of Customs, New Delhi. (i) The applicants are Afghanistan Nationals and are carrying on business in Kabul. They had placed various orders for various types of watches on TAK WOH WATCH LTD, Queens Road, Central Hongkong. The delivery was to be given in Kabul and the goods were to be despatched by post parcels. (ii) The applicants after placing the orders and getting proforma invoices from the manufacturers complied with the import requirements/regulations as applicable in Afghanistan and adviced the manufacturers to despatch the watches. (iii) Accordingly the manufacturers started despatching the various types of watches in separate parcels from Hongkong by booking the same with the Hongkong Post Office Hongkong to Kabul Afghanistan vide post parcels. The goods were consigned to the applicants in Kabul. (iv) The goods while in transit and in custody of the postal authorities of...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(61)ELT756TriDel
1. The appellants are aggrieved with the order-in-original dated 24-11-1989 passed by the Addl. Collector of Customs, New Delhi. The appellants had filed a bill of entry No. 104687 dated 30-6-1988 for the clearance of 100 bales of Synthetic waste declared to be of hard waste variety. The weight of the consignment was 20,000 kgs and the appellants claimed concessional assessment under Notification No. 32/86 read with Notification No. 126/86 at 100% + 45% without C.V. duty. The value of the consignment was declared at Rs. 78,636.95 P. CIF and Rs. 79,227/- as assessable value. They also filed Import licence dated 16-3-1988 of M/s. Nupur Carpets Ltd., Srinagar which had been transferred in their favour and another licence dated 22-3-1988 of M/s.Bazaz Orient Teppione, Srinagar, also transferred in their favour. The goods have been examined by selecting 10% of the bales in the presence of DRI staff. The representative samples were drawn, sealed and sent for test in the presence of the impor...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(40)LC592Tri(Delhi)
1. M/s. Western Coalfileds Ltd. has filed an appeal being aggrieved from the order passed by the Collector (Appeals), New Delhi. Shri Satyasheel, learned advocate has appeared on behalf of the appellants.He pleaded that the appellants are making various machinery parts from old and wornout iron and steel parts by first melting and converting them into black rough cast products which are then machined into the final finished machine parts namely: and pleaded that no manufacturing activities is involved and the goods so manufactured are not marketable. In support of his arguments he cited a decision in the case of Bhor Industries Ltd. v. CCE, Bombay reported in 1989 (21) ECR 273 (SC) : ECR C 1349 SC. He also cited a decision in the case of CCE v. Ambalal Sarabhai Enterprises , and also Maize Products v. CCE reported in 1987 (11) ECR 532 (Cegat SB-D). He pleaded the acceptance of the appeal.2. Shri S.K. Sharma, learned JDR has appeared on behalf of respondent.He pleaded that there is no ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC365Tri(Delhi)
1. This appeal has been filed against the orders of the Collector (Appeals) by which he has set aside the orders of the Assistant Collector of Central Excise, Madras III Division demanding a duty of Rs. 37,30,499.27 from the respondents on the ground that the denierage of nylon yarn manufactured by them was found, on chemical test, to be 226.4 as against the limit of 210 deniers with tolerance of 4% (210 + 4% works out to 210 + 8.4 = 218.4) for availing of the exemption under notification 188A/62-C.E. dated 3.11.1962 as amended. The operative portion of the impugned order which has been assailed is as under In the show cause notice, it is stated that since the notification 188A/62 extends concessional rate of duty to 210 deniers with 4% tolerance of nylon yarn meant for use in manufacture or repair or both of fishing nets, and as the sample of yarn, sent under Test Memo has been found to be in excess of 210 deniers applying tolerance, ihc concessional rate available under notification...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(40)ECC142
1. The issue for consideration in this appeal is whether "thermal printing paper" imported by the appellants is to be classified under Heading 4823.90 of the Customs Tariff as claimed by them or under Heading 4811.90 as ordered by the Departmental authorities.2. The appellants had imported a consignment of thermal printing paper in September 1988 and had claimed its clearance as "printing and writing paper" with benefit of Notification 55/86-Cus., dated 17-2-1986. The goods were examined and the test report stated that "the sample is a cut piece of one sheet of paper composed of chemical pulp.It is coated on one side with a heat sensitive preparation containing organic chemicals - GSM - 61.4". After issue of show cause notice and adjudication the adjudicating authority classified the goods under Heading 4811.90 of the Customs Tariff and the Central Excise Tariff, on the basis of the width of the imported paper. Classification under Heading 4823.90 was ruled out for the reason that tha...
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