Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC869DTri(Mum.)bai
1. This is an appeal under Sec. 129-A of the Customs Act filed by M/s.Sun Export Corporation against Orders No. S/10-83/81 dated 6-11-81 of the Deputy Collector of Customs and No. S/49-76/82-L dated 30-9-82 of the Appellate Collector of Customs under which a fine of Rs. 15,000 has been levied in lieu of confiscation of the consignment of 20 steel drums of Sorbitol 70% USP valued at Rs. 28,985 imported under Bill of Entry IGM No. 962 item No. 280 Ex. s.s. LENINO. The learned Advocate has contended that the orders of the lower authorities are based on mis-application of the Import Policy. They have held that the entry at Sr. No. 392 "Sorbitol" includes Sorbitol solution 70% USP which has been imported by the appellants. This is not correct as the two commodities are quite separate. The learned Advocate contended that the importers had submitted two licences which had been specifically endorsed with permission to import goods under O.G.L. The basic claim of the appellants was that the so...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC876DTri(Mum.)bai
1. This is an appeal filed before the Tribunal under Section 35B of the Central Excises and Salt Act, 1944. The appellant Company has come up with this appeal, feeling aggrieved by the order passed by the Collector of Central Excise, Pune on 23rd September, 1982. The Order emanated from the proceedings initiated as a sequel to seizure of large quantities of biscuits, allegedly removed from the Company's premises without payment of excise duty and other related contravention of provisions of law and procedure. After consideration of the evidence before him, the learned Collector passed an order, ordering confiscation of the seized Biscuits and imposition of security in the amount of Rs. 30,000 besides levy of duty of Rs. 2,37,760.50 and penalty of Rs. 25,000. This appeal was filed in the Registry of the Tribunal on 30-12-82, and has been taken today, for hearing.2. It is noticed that the appeal was filed without compliance of the requirements of Section 35F of the Central Excises and S...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1756DTri(Mum.)bai
1. The dispute giving rise to the present appeal may be briefly stated.The Supdt. of Central Excise, Bombay, by a Show Cause Notice dated 26.12.74, alleged that the appellants had declared a certain variety of fabric as viscose x staple lining dyed fabric with tariff value of Rs. 3/- per sq, metre, whereas test of a sample of the fabric showed its composition as of viscose filament yarn, attracting tariff value of Rs. 4 20 per sq. metre in terms of Central Excise Notification No. 90/73 dated 5.3.1973. On this basis, the appellants were served with a demand for Rs. 4,103 93 representing the differential amount of duty. At the instance of the appellants, a sample was sent for re-test by the Chief Chemist, Central Revenues, New Delhi who reported that the sample was composed mainly of filament yarn of cellulosic origin with 0.15% of staple, fibre yarn of cellulosic origin (only four, 2-ply staple yarn present) about 0.5 cm. from the selvedges. On adjudication, the Asstt.Collector held th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC998DTri(Mum.)bai
1. This is an appeal under Section 129-A of the Customs Act, 1962 filed by M/s. Manganese Ore (India) Ltd., against the order No. S/IO-1O2/82F dated 27.5.82 of the Addl. Collector of Customs, Bombay, confiscating 104 Drums of Atomised Ferro Silicon valued at Rs. 104,804/- and allowing them to be redeemed on payment of fine of Rs. 30,0C0/-. The appellants contend that the order is not correct as the import of Atomised Ferro Silicon is permitted under O.G.L. under Appendix 10 Sr.No. 8. In support of this contention they have relied on the classification given to them in letter No. PD-2 2 /81 dt. 12.1.82 from the Department of Steel, Govt. of India, New Delhi, stating that Atomised Ferro Silicon cannot be imported under O.G.L. The appellants contend that this clarification has to be treated as authentic in terms of instructions contained at paras 52 and 205 of the Import Policy. The appellants further point out that the goods in question were required for research purpose and hence the a...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1983)LC1786DTri(Mum.)bai
1. The goods whose classification under the First Schedule to the Indian Tariff Act, 1934 (hereinafter referred to as the I.C.T.) is in dispute, are three consignments of tungsten wire of 650 micron thickness. The custom authorities assessed the goods to bas'- duty under item 73(23) I.C.T. at 100% ad valorem plus auxiliary duty at 20% ad valorem. The Appellant's claimed re-assessment of the goods under Item 70(1) of the I.C.T. and consequential relief by way of refund of the excess duty collected. The lower authorities rejected the claim on the ground that the tungsten wire in question was resistence wire whether it was used for general lighting or heating and therefore its classification as resistence wire under Item 73(23) of the I.C.T. was correct. The Appellants filed a revision application before the Central Government against the Appellate 'Collector's order. The revision application (hereinafter referred to as appeal) has been transferred to this Tribunal under Section 131 (b) ...
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