Delhi Court March 1986 Judgments
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Collector of C. Ex. Vs. Anand Dyes and Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-07-1986
Reported in: (1989)(44)ELT467TriDel
1. The question for decision in this appeal is classification of the respondents product, namely, Tartrazine, Sunset Yellow FCF and Amarnath which the respondents claim to be food colours are classifiable as Synthetic Organic Dyestuffs (including pigment dyestuffs) and Synthetic Organic Derivatives used in any dyeing process under T.I.14D of the Central Excise Tariff as claimed by the Revenue or under the residuary Tariff Item 68 all other goods not elsewhere specified.2. Respondents, a unit under the small scale sector, are inter alia engaged in the manufacture of food colours. Earlier they were classifying these food colours under T.I. 14D of the Central Excise Tariff. On 5th February 1984 they filed classification list No. 2/83-84 claiming classification of these products under T.I. 68. The Assistant Collector of Central Excise Division III, Thane by order dated 7-1-1985 held that the goods in question were properly classifiable under T.I.14D as Synthetic Organic Dyestuff. Responde...
Collector of Central Excise Vs. Century Spg. and Mfg. Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-07-1986
Reported in: (1986)(26)ELT265TriDel
1. As common questions of facts and law are involved both these appeals have been taken up together. The respondents manufacture liquid Chlorine falling under T.I. 14H and have been supplying them in durable and returnable tonners and cylinders of their own to the customers.They have declared that the cost of packing need not be included in the assessable value with effect from 7-2-83 onwards to the tune of Rs. 100 and Rs. 150, respectively. On enquiry it was found that the cost of packing claimed by the party was nothing but expenses said to have been incurred by them on account of maintenance of cylinders/ tonners, service charges, etc. which were recovered from the customers. Two show cause notices were issued - the first on 2-10-83 and the second on 23-1-84. The first show cause notice was in respect of price list effective from 4-12-82, 7-2-83, and 30-6-83. It was alleged that the respondents have been claiming said amount on account of maintenance and service charges. The second...
Birla Cotton Spg. and Wvg. Mills Limited and Another Vs. Collector of ...
Court: Delhi
Decided on: Mar-07-1986
Reported in: 1988(15)ECC441; 1988(33)ELT41(Del)
1. The challenge in this writ petition is to the validity of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953 (hereinafter referred to as the '1953 Act'). 2. The petitioner owned and operated a Textile Mill at Delhi. There it manufactures cloth and yarn which was subject to the levy of duty under the Central Excises and Salt Act, 1944 (hereinafter referred to as 'Excise Act'). 3. In the year 1953, the Parliament enacted the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. Section 3 of this Act provided for the levy of additional duty of excise on cloth. The duty which was to be levied was to be at the rate of 1.9 N.P. per square meters. Section 5 of the Act empowered the Central Government to make rules for the carrying out of the purposes of the Act. It also enabled the Government to make rules providing for the exemption from the whole or any part of the duty of excise levied under the 1953 Act...
Simplicity Engineers Vs. Commissioner, Sales Tax, New Delhi
Court: Delhi
Decided on: Mar-07-1986
Reported in: [1986]62STC267(Delhi)
Chawla, J.1. M/s. Simplicity Engineers were registered as dealers under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi ('the Act'). They manufactured and sold electric furnaces and allied equipment. The electric furnaces which they manufactured were used for baking or drying or other heat treatment processes in the ceramic and electrical industries. As need hardly be said, these furnaces operated on electricity. 2. At the relevant time, the sales of goods specified in Schedule I of the Act were chargeable to tax at a higher rate than other goods. Item 18 of Schedule I was as follows : 'Electrical goods other than electrical plant, equipment and their accessories including service meters required for generation, transmission and distribution.' 3. In the course of the assessment for the financial year 1971-72, M/s. Simplicity Engineers contended that the electric furnaces sold by them were not 'electrical goods' covered by item 18, and, hence, did n...
Webel Telecommunication Ind. Vs. Coll. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-06-1986
Reported in: (1996)(83)ELT646TriDel
1. The common question involved in these nine appeals is whether the Nickel Cadmium Cells imported by the appellants for use in the manufacture of walkie-talkie sets should be assessed under Heading 85.04 of the Customs Tariff Act, 1975, as done by the lower authorities, or under Heading 85.15(1) read with exemption Notification No. 172/77-Customs, dated 8-8-1977, as claimed by the appellants.2. On hearing both sides, we notice that the scheme of the Customs Tariff Act, as outlined in Note 2(a) to Section XVI and in Interpretative Rule 3(a), is that if there is separate heading provided for the parts themselves, the parts are to be assessed under that heading; otherwise, they are to be assessed under the heading relating to the main equipment of which they are a part. In the present case, Heading 85.04 invoked by the lower authorities is a specific heading for "electric accumulators". We are told that electric accumulators are rechargeable storage batteries, as distinct from dry batte...
Indian Institute of Islamic Studies Vs. Delhi Administration and Other ...
Court: Delhi
Decided on: Mar-06-1986
Reported in: (1986)IILLJ480Del
H.L. Anand, J.1. These petitions by the Indian Institute of Islamic Studies, a minority 'research and educational institution', for short, the Institute, are directed against two separate notifications of the Delhi Administration, respondent No. 1, in each of the petitions, purporting to refer to the Labour Court, Delhi, respondent No. 2, alleged industrial disputes between the Institute and its workmen in respect of termination of the services of an employee K. S. Durrany, respondent No. 3, in C.W.P. 613/85, and of three other employees, respondents 3 to 5, in C.W.P. 614/85, under Ss. 10(1)(c) and 12(5) of the Industrial Disputes Act, 1947. C.W.P. 613/85 additionally assails the interim Award, made by the Labour Court in the proceedings arising out of the reference which is challenged in that petition. The common question that these petitions raise are : Is a minority institution beyond the reach of the Industrial Disputes Act by virtue of the constitutional guarantee of a minority ba...
Union of India and ors. Vs. N.N. Srivastava
Court: Delhi
Decided on: Mar-06-1986
Reported in: 30(1986)DLT89; 1986(11)DRJ213
D.K. Kapur, C.J. (1) This is a Regular Second Appeal directed against the judgment of the Additional District Judge decreeing the Suit of the plaintiff-respondent. The said respondent had been employed as a Demonstrator in the Delhi College of Engineering. His services were terminated by an order dated 30th January, 1969, passed under Rule 5 of the Central Civil Services (Temporary Services) Rules, 1965. This order was by way of a notice informing the plaintiff that his services would be terminated with effect from the expiry of one month from the date on which the notice is served or tendered. Accordingly, the services of the plaintiff stood terminated on 28th February, 1969. The plaintiff had claimed that the services were terminated illegally, arbitrarily and mala fide, and also, attracted the provisions of Article 311 of the Constitution. The written statement filed by the defendants took up the stand that the post to which the plaintiff was appointed was under the lien of Shri A. ...
Prabhati Vs. Lal Chand Etc.
Court: Delhi
Decided on: Mar-06-1986
Reported in: I(1986)ACC531; 29(1986)DLT373; 1986(11)DRJ211
S.B. Wad, J. (1) This is an appeal by the mother of the deceased Gulzari Lal who died in a motor accident caused by truck No. Dlg 9828 on 15-9-68 The deceased was going from Tuglaq Road towards Mehrauli Road Track No. Dlg 9828 coming from the opposite direction hit the deceased in the middle of the road when he was trying to cross-over to the Mehrauli Road. It is claimed that the truck in question did not below any horn and was being driven at a reckless speed. Deceased Gulzari Lal was removed to the Safdarjung Hospital where he died on 18-9-68. The deceased received multiple injuries according to the evidence of the Doctor who conducted the post mortem. According to the evidence of Dr B.B. Aggarwal, PW/2. who conducted the post mortem the death was caused due to shock and multiple injuries including fracture of left femur Before the Tribunal the Police had produced the Fir, the photographs and the late plan regarding the accident. They confirmed the fact of the accident.(2) The claima...
Brij Mohan Lal Vs. Durga Devi and ors.
Court: Delhi
Decided on: Mar-06-1986
Reported in: 29(1986)DLT498
N.N. Goswamy, J. (1) This revision petition by the landlord-decree- bolder is directed against the order dated 22-7-1978 passed by the executing 500 court whereby the execution application filed by the petitioner was dismissed on the ground that the decree had become a nullity by amendment of section 2 of the Delhi Rent Control Act. (2) The brief facts, leading to this petition, are that the petitioner-landlord obtained a decree for possession of the premises in dispute on 2-1-1973. The decree was confirmed by this Court in Regular Second Appeal on 1-9-1975. The petitioner filed the execution application being execution case No. 160 of 1975 on 4-12-1975. By that time, the Delhi Rent Control (Amendment Ordinance 1975) bad come into effect. By the said Ordinance the definition of tenant as appears in section 2(1) of the principal Act was amended. By amendment it was provided that in the event of death of the person continuing in possession after the termination of the tenancy subject to ...
Ajay Dewan Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-05-1986
Reported in: (1986)(7)LC257Tri(Delhi)
1. This is an appeal against Order-in-Appeal No. 20/35/85 dated 28th June, 1985 passed by the Collector of Customs (Appeals), Bombay. The appellant has imported Toyota car and has appealed against Order of the Collector of Customs, upholding the Order of the Assistant Collector disallowing him 15% trade discount on the ground that he has not shown that this discount has actually been extended to him and assessing the airconditioner and radio/cassette fitted in the car on merits on the ground that these are not standard fittiags of the car.2. Shri Rajesh Tyagi, Advocate, assisted by Shri Sridharan, Consultant have argued before us that as per rules, the importer is statutorily entitled to the normal trade discount, admissible in respect of the goods imported. Further, it is stated that airconditioner and radio/cassette have become part of the standard equipment in cars manufactured abroad and there is no reason to assess them separately.The car should have been assessed on the basis of...
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