Delhi Court February 1983 Judgments
Browse smarter
Turn browsing into brief-ready notes
Open any judgment and get a structured AI Brief in seconds — plus Semantic Search when you need to hunt by meaning, not keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed — log in to pick up where you left off.
Kerala Soaps and Oils Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-28-1983
Reported in: (1983)LC547DTri(Delhi)
1. A question relating to the construction of Explanation I to Notification Nos. 24/75 and 25/75 both dated 1-3-1975, as amended by Notification Nos. 183/75 and 184/75 dated 30th August, 1975, arises in this proceeding transferred to the Tribunal pursuant to Section 35(P) of the Central Excises & Salt Act, 1944 and heard and disposed of as an appeal.2. The facts of the case are not in dispute. The appellant manufactures toilet and washing soaps/assessable under Item 15 of the Central Excise Tariff, using rice bran oil and Rosin amongst other raw materials. It would appear that with a view to encourage use of rice bran oil or other minor oils in the manufacture of soaps, certain incentives by way of rebate of duty on the finished product according to the percentage increase in the use of such rice bran oil or other minor oils in excess of twenty five per cent of the "total oils" used in the manufacture had been afforded in the aforesaid Notifications. Explanation I to the aforesaid...
Dharangadhra Chemical Works Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-28-1983
Reported in: (1983)LC543DTri(Delhi)
1. The question involved in this case is whether pipes and fittings of Haveg 41 material (a combination of asbestos and synthetic resins) should be assessed as articles of asbestos under heading 68.01/16(1) of the Customs Tariff Act, 1975, as done by the Department, or as spare parts of machinery (Digestors for beneficiation of ilmenite ore) under heading 84.17(1), as urged by the appellants. According to the appellant's written statement made in the revision application (since transferred to this Tribunal and dealt with as the subject appeal), these pipes are made of 60% asbestos and 40% phenobic resin and are used to convey a fluid consisting of 33% hydrochloric acid and fines of titanium dioxide under 125 pounds pressure per square inch and at 230C temperature. The pipes were imported in standard length of 10 feet each.2. The case was heard by us on 28-2-83. The appellants showed a cut piece of the subject pipe by way of sample and produced photo copies of the manufacturer's catalo...
Malwa Vanaspati and Chemicals Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-28-1983
Reported in: (1983)LC1273DTri(Delhi)
1. A question relating to the construction of Notification Nos. 230/72 and 23/75 arises in this Revision/ proceeding transferred to the Tribunal pursuant to Section 35P of the Central Excises and Salt Act, 1944, and heard and disposed of as an appeal along with four other matters, being Appeal Nos. 45 to 48/77-C. (a) pursuant to the aforesaid Notifications, the Appellant filed five separate claims of rebates before the Asstt. Collector of Central Excise for the periods November-December, 1973; January-February 1974 ; January-February, 1975 ; March-June, 1975 and July-December, 1975 respectively ; (b) out of the aforesaid five claims, the Assistant Collector granted the rebate initially for the periods November-December 1973 and January-February, 1974 ; but then he issued notices dated the 12th October, 1975 and 17th October, 1975 requiring the Appellant to show cause why the rebates already granted may not be recovered back, an erroneous payment. For the three remaining claims it woul...
Banwari Lal and Sons Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-28-1983
Reported in: (1983)5ITD312(Delhi)
1. Vide 'Statement of the case' dated 18-2-1971, in R.A. Nos. 159 to 163 of 1970-71 and arising out of IT Appeal Nos. 854 to 858 of 1968-69, in relation to the assessment years 1961-62 to 1965-66, following two questions are referred to the Hon'ble High Court, for its esteemed opinion : 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in cancelling the assessments made by the Income-tax Officer in pursuance of proceedings under Section 147(a) of the income-tax Act, 1961, against the assessee 2. If the answer to the first question is in the affirmative whether, on the facts and in the circumstances of the case, the Tribunal was right in not converting provisions of Section 147(a) into provisions of Section 147(6) of the Income-tax Act, 1961 2. Their Lordships of the Hon'ble Delhi High Court, vide judgment order dated 8-12-1980, answered Question No. 1 in favour of the assessee while the second question was answered in the negative, subject...
Hutti Gold Mines Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1983
Reported in: (1983)LC701DTri(Delhi)
1. This is a Revision Application to the Government of India which, under Section 35F of the Central Excises and Salt Act, '1944, has been, transferred to the Tribunal for being disposed of as if it-were an appeal presented before it, 2. The dispute calling for a decision in. the present case is a simple one turning on the excisability or otherwise of gold produced by the appellant firm from out of gold bearing ore mined by them. The Assistant Collector of Central Excise, Bellary held that the gold fell under Item 68 of the 1st Schedule to the Central Excises and Salt Act (hereinafter referred to as Central Excise 'Tariff -CET for short) and was liable to be charged to duty at the appropriate rate. On appeal the Appellate Collector upheld, the Assistant Collector's order.3. The appellants' contentions right through the proceedings from the stage of refund claim to the stage of the present proceedings is that Item 68 of the CET applied only to goods manufactured in the factory.The said...
Indian Telephone Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1983
Reported in: (1983)LC715DTri(Delhi)
1. This is a Revision Application to the Government of India which, under Section 131-B of the Customs Act, 1962, has been transferred to the Tribunal for being disposed of as if it were an appeal presented before it.2. The facts giving rise to the present dispute are that the appellants imported a consignment of what is described in the suppliers invoice as Special Gold Alloy Plating Salts" through the Port of Madras. The Customs authorities assessed the goods free of duty under Heading No.29.01/45(19) of the 1st Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Import Tariff) read with Customs Notification No. 211/76 dated 2-8-76. Later the Customs authorities issued a notice to the appellants under Section 28(1) of the Customs Act, 1962 demanding payment of duty amounting to Rs. 18,907.65 on the ground that Notification No. 211/76 did not apply to the goods in question and further that Items 4 and 5 of the invoice were assessable to duty at 100% ad valorem un...
Durametallic India Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1983
Reported in: (1983)LC400DTri(Delhi)
1. A common issue is involved in these 17 appeals of the same appellants (vide the Annexure), they were heard together with the consent of both the sides and, therefore, this combined order is being issued in respect of all of them.2. The question under consideration in these appeals is whether the goods described in the Bills of Entry as "Carbon Tubes" made of impervious or resin-impregnated artificial graphite and imported by the appellants for manufacture of mechanical seals, fall under Heading 38.01/19(4) of the Customs Tariff Act, 1975, which relates to "Artificial Graphite", as urged by the appellants, or under Heading 68.01/16(1) as articles of mineral substances, not elsewhere specified, as held by the Department.3. The case was argued before us on 10th January, 21st January and 25th February, 1983. We were informed by the appellants that the Madras High Court had already granted them interim relief subject to bank guarantee for half of the duty differential between the two ta...
Sundaram-clayton Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1983
Reported in: (1983)LC703DTri(Delhi)
1. This is a Revision Application to the Government of Tridia which, under Section 35P of the Central Excises and Salt Act, 1944, has been transferred to the Tribunal for being disposed of as if it were an appeal presented before it.2. The goods involved in the present appeal are what the Appellants describe as "inserts made out of high conductivity copper (chromium copper)". Copper rods are purchased from the market and cut into the required sizes and thereafter chamferred, i.e. further processed to give the required inclination to the surface to be used for welding purposes. The Supdt. of Central Excise, Madras, after conducting adjudicating proceedings, held that these copper inserts were liable to duty as "welding electrodes" under Item No. 50 of the Central Excise Tariff Schedule (hereinafter referred to as CET). The appellants filed an appeal before the Appellate Collector of Central Excise, Madras contending that there was no manufacturing process involved in the conversion of ...
Khatri Biri Works Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1983
Reported in: (1983)LC453DTri(Delhi)
1. This is a stay application under Rule 220-E of the Central Excise Rules, 1944 and relating to appeal dated 27-11-1982.2. The Tribunal observed that this stay petition/appeal pertain to an order-in-original dated 24-9-1982 passed by the Additional Collector of Customs and Central Excise, Jaipur, under Rules 9(1) and 9(2) of the Central Excise Rules. The counsel stated that in one case an appeal against the order of the Additional Collector of Central Excise had been filed before the Appellate Collector, Delhi, who refused to entertain the appeal on the ground that the appeal lay to the Central Board of Excise and Customs and not to the Appellate Collector. Even the present order states in para 2 of the preamble that "any person deeming himself aggrieved by this order may appeal against it to the Central Board of Excise and Customs, New Delhi. The appeal must be filed within three months from the date of communication of this order, etc.". The Departmental Representative felt that th...
Thakur Das Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-25-1983
Reported in: (1983)5ITD168(Delhi)
1. This appeal by the assessee is directed against the order of the Commissioner relating to the assessment year 1977-78. The Commissioner found that the assessee owned a property at C-109, New Subzi Mandi, Delhi. He was also a partner in the firm of Jashan Mai & Sons. The assessee had let out his independent property to the firm on an annual rent of Rs. 12,000. The amount of Rs. 12,000 was duly credited to the account of the assessee with the firm. The assessee claimed before the ITO that this income of Rs. 12,000 by way of rent was not assessable in his hands as the provisions of Section 22 of the Income-tax Act, 1961 ('the Act'), were not applicable in view of the decision of the Gujarat High Court in the case of CIT v. Rasiklal Balabhai [1979] 119 ITR 303.The plea of the assessee was accepted by the ITO who did not assess this income either as income from property or under any other head.2. The Commissioner was of the view that the order of the ITO was erroneous insofar as it ...
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »