Delhi Court December 1986 Judgments
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Burn Standard Company Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1986
Reported in: (1987)(11)ECC102
1. Burn Standard Company Limited, 10-C, Hungerford Street, Calcutta had filed a Revision Application to the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order in appeal No. 313/Cal/82 dated 24-4-82 passed by the Appellate Collector of Central Excise, Calcutta. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35P of the Central Excises and Salt Act 1944 to be disposed of as an appeal.2. Briefly the facts of the case are that the appellant is a holder of L-4 Central Excise Licence and manufacture excisable goods falling under Tariff Item 68 of the First Schedule to the Central Excises and Salt Act 1944. The appellant manufactured and cleared different types of identifiable machine parts/goods against specific orders made out of steel castings. In order to manufacture these items, steel castings of required shapes and sizes were cast. Thereafter these castings we...
Electronic Devices Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1986
Reported in: (1987)(12)ECC50
1. M/s. Electronics Devices, Andrews Building, 2-F, Mahatma Gandhi Road, Bangalore had filed a revision application to the Additional Secretary, Revision Application, Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from Order-in-Appeal No. C3/2165/81 dated 14-9-81 passed by the Appellate Collector of Customs, Madras. After coming into existence of the Tribunal the said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 101B of the Customs Act, 1962 to be disposed of as an appeal.2. Briefly the facts of the case are that M/s. Electronics Devices, Bangalore had imported duplicating machine valued at Rs.86,376.81 from Japan and sought assessment under reading 84.59(2) and 68, CET. The appellant had contended before the Assistant Collector that the Soni Cassette Duplicating Machines imported by them had not sound recording or reproduction and hence they were not covered by heading 92.01/13 of CTA but the...
Jayashree Insulators Limited Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-31-1986
Reported in: (1987)(28)ELT279TriDel
1. Short question involved in this stay application is whether in considering dispensation of prior deposit of duty and/or penalty in terms of Section 35F of the Central Excise and Salt Act, 1944 (hereinafter referred to as the Act) question of financial hardship alone is to be considered by the Tribunal, while dispensing with the prior deposit or other factors such as prima facie strength of the case are also to be looked into.2. Leanred Counsel for the applicant has stated that the financial position of the applicant in the instant case is very sound. However, the demand raised against the applicant by the impugned order is totally untenable in law and prima facie unjustifiable. Although there may not be any financial hardship if the duty demanded is deposited before the appeal is heard, yet it would cause undue hardship inasmuch as the demand made is illegal and not tenable at all in the facts and circumstances of the case. He relies for this proposition on Calcutta High Court's ju...
Wimco Limited Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-30-1986
Reported in: (1990)(46)ELT53TriDel
1. In connection with manufacture and clearance of safety matches, the appellants M/s. Wimco Ltd. had applied for set-off of excise duty paid on goods falling under Tariff Item 68 used as inputs in the manufacture of matches by them. They relied upon Notification No. 178/77-C.E., dated 18-6-1977 in this connection. The Assistant Collector of Central Excise, Dhubri rejected the said claim under his order dated 4-6-1980 and made reference to Notification No. 201/79-C.E., dated 4-6-1979 and Notification No. 264/79-C.E., dated 29-9-1979 in this connection. He pointed out that the goods had been already cleared by the appellants without availing of set-off and under Notification No. 201/79 no cash refund was admissible and that under Notification No. 264/79 set-off was not available as duty had been paid by the appellants through banderols. Prior to the date of the said order (that is) on 20-5-1980, the appellants had sent a letter to the Collector of Central Excise, Shillong referring to ...
Collector of Central Excise Vs. Oriental Products (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-26-1986
Reported in: (1988)(18)ECC30
1. Show cause notice dated 30-8-1979 had been issued to the respondents M/s. Oriental Talc Products (P) Ltd. directing them to show cause why an amount of Rs. 43,770.26 should not be recovered from them as the difference between the duty payable by them during the period 1-4-1978 to 31-3-1979 and the duty actually paid by them on the basis of job charges. The respondents were holders of a Central Excise licence for manufacture of Soap stone powder falling under T.I. 68 C.E.T. and it was in connection with such manufacture that the above notice had been issued. The respondents resisted the claim contending that the conversion of soap stone lumps into powder did not constitute manufacture requiring payment of Central Excise duty and that in any event the demand was not sustainable as duty payable had been properly paid and that the demand was further time barred. On adjudication the Assistant Collector under his order dated 13-2-1980 rejected the defences abovesaid and confirmed the dem...
M.C.B. (India) Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1986
Reported in: (1989)(42)ELT449TriDel
1. The appellants imported Tungsten Metal Tips which were assessed to Customs duty under Heading No. 85.08. Subsequently, the appellants made an application for refund of part of the Customs duty on re-classification of the goods under Heading No. 81.01(1). The Assistant Collector of Customs rejected the application on the ground that the imported goods were used as ignition equipments in internal combustion engines and in view of the interchangability, the goods were classifiable under Heading 85.08.2. Aggrieved, the appellants filed an appeal before the Appellate Collector. The Appellate Collector rejected the appeal on the ground that the Tungsten Metal Tips imported constituted manufactured articles other than in the shape of Tungsten plates and according to provisions of B.T.N. referred to by the appellants themselves, this item cannot be considered as Tungsten plates. The appellants, thereafter, filed a revision application before the Government of India. This application, on tr...
Collector of Customs Vs. Maruti Udyog Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-24-1986
Reported in: (1987)(11)LC769Tri(Delhi)
1. The respondents (hereinafter referred to as 'Maruti') are manufacturers of motor cars in India in collaboration with Suzuki Motor Company Limited, Japan (hereinafter referred to as 'Suzuki')- The two parties have enetered into three agreements : (1) Joint Venture Agreement :- Under this Agreement Suzuki acquired 26% equity shares in Maruti as also proportional representation on the Board of Directors of Maruti. (2) Licence Agreement :- Under this Agreement, Maruti acquired the right and technical knowhow to manufacture cars and their components in India to the patents, designs and specifications of Suzuki on payment of lumpsum royalty of $ 24/- lakhs plus 3% running royalty. (3) Purchase and Supply Agreement :- This Agreement related to import of SKD/CKD packs and complete vehicles from Suzuki, Japan.In the background of royalty payments, the Assistant Collector loaded the invoice prices of SKD/CKD packs and complete vehicles imported by Maruti from Suzuki by 1%, for the purpose of...
Delhi Tambaku and Udyog Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-24-1986
Reported in: (1987)20ITD718(Delhi)
1. These cross appeals by the assessee and the revenue are directed against the order of the Commissioner (Appeals)-X, New Delhi dated 23-1-1985 relating to the assessment year 1983-84.2. These appeals involve interesting issues. These issue arise from very interesting set of facts. Therefore, before setting out the issues, we bring the factual canvas of the case into focus.3. The assessee is a corporate body registered under the Companies Act., 1956 under the name of Delhi Tambaku & Udyog (P.) Ltd., 544, Lahori Gate, Delhi-110006. The assessment year involved is 1983-84. Its previous year for the assessment year under appeal covered the period from 28-10-1981 to 15-11-1982 because the previous year was the Diwali year. There is a firm known as Brij Lal Mani Lal & Co. having its head office at Sagar in the State of Madhya Pradesh constituted of five partners, namely : The said firm was manufacturing bidies. The said company had finalised commencement of the business of manufac...
Bhiwani Textile Mills Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-23-1986
Reported in: (1989)(44)ELT696TriDel
1. In this case the issue for decision is the correct classification of blended yarn containing polyester, viscose and cotton in the proportion of 48%, 47% and 5% respectively. Appellants have paid duty on this product under Tariff Item No. 18-III(ii) @ Rs. 18/- per Kg. The Assistant Collector of Central Excise held that it was assessable under Central Excise Tariff Item 18-E @ Rs. 24/- per kg.2. When the party went up in appeal, the Appellate Collector upheld the classification under Tariff Item 18-E on the ground that Tariff Item 18-III pertains to yarn in which man-made fibre of cellulosic origin predominates in weight. In this case the percentage of man-made cellulosic fibre being only 47%, it was held that the appellants plea that the goods are correctly classifiable under Item 18-III of Central Excise Tariff had to be rejected and the goods had to be considered non-cellulosic yarn attracting classification under Central Excise Tariff Item 18-E. However, the Appellate Collector p...
George Maijo Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-23-1986
Reported in: (1987)(29)ELT61TriDel
1. This is a revision application filed before the Government of India which on transfer to the Tribunal is being treated as an appeal. On 7.1.1986 the preventive group visited the appellants' firm.Investigations revealed that the appellants have .a cold-storage plant at Mandapam and Cuddalore. The cold-storage at Palavakkam and the freezing plant at Mandaparn were made up of both purchased parts and parts of air-conditioning machinery manufactured by the appellants. The plant at Palavakkam has two cooling units, one compressure and one condensor. At Mandapam it consists of a freezer of cooling unit, a condensor and two compressors. It was alleged that the appellants had manufactured three cooling units and two condensers without the central excise duty and out of this one condensor and one cooling unit were sent to Mandapam. A show cause notice was issued on 27.10.76 alleging that the appellants had not taken out licence for the manufacture of 3 cooling units and two condensors which...
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