Delhi Court January 1987 Judgments
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Velcro India Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-13-1987
Reported in: (1990)(46)ELT58TriDel
1. Despite notice of hearing, the appellants were not represented in the court when the matter was taken up for hearing today. They had sent a letter to the effect that they would not be appearing in person and that the matter might be disposed of on the basis of submissions on record. In the circumstances, we have heard Smt. Dolly Saxena, Sr. D.R.for the respondent Collector.2. The only issue arising for determination in these 3 appeals is whether the returnable bobbins of a durable nature which were imported by the appellants along with nylon yarn wound on them could be said to have been taken into use between the time of their clearance from the control of the customs and their export. The bobbins were taken to the appellant's premises and the yarn wound thereon was removed from the bobbins by the process of unwinding. The Appellate Collector, by his impugned order 22-5-1982 has held: "The main purpose of the bobbins is to hold yarn and when it is emptied on another bobbins (sic), ...
Hindustan Photo Film Vs. Collr. of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-13-1987
Reported in: (1990)(46)ELT57TriDel
1. At the time of hearing, the learned Assistant Manager for M/s.Hindustan Photo Films Company, Mr. P.V. Narayanaswamy, presented a paper containing their submissions for the hearing. After setting out the history of the case briefly and the use to which the machines are put, the appellants say that the request for classification of the perforating machine for cine films under CTA 84.59(2) had been finally acceded by the Madras Customs House, and from the year 1981 the assessment was made accordingly. For this reason, the dispute on the assessment of the perforating machine against the bill of entry had not been finally settled. The case was alive and now had come up before this Tribunal. He also quoted in support Order No. 650/86-B2 dated 24-7-1986 of this Tribunal and order-in-original No. S25/3478/81, dated 18-5-1983 passed by the Assistant Collector of Customs, Refund Section, Madras.2. As a consequence of the above, the appellants, M/s. Hindustan Photo Films, pray that as request...
Amrit Vanaspati Co. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-13-1987
Reported in: (1987)(12)ECC43
The appellant manufactured oxygen gas arising during the course of manufacture of its main product namely vegetable product and supplied the gas through a pipeline to M/s Goel Gases located in the precincts of the appellant's factory. The said M/s Goel Gases after compressing the oxygen gas so received from the appellant paid duty on it under Tariff Item 14-H of CET. It was alleged by a show cause notice dated 2-9-1979 that the appellant failed to pay duty on the said oxygen gas during the period November 1975 to 17-6-1977 inasmuch as what was supplied by the appellant to M/s Goel Gases was a product falling under Tariff Item l4-H. After considering the defence of the appellant, the Deputy Collector of Central Excise, Meerut dropped the proceedings. The Collector of Central Excise, Meerut, however, issued a show cause notice dated 10-5-82 asking the appellant as to why the order passed by the Deputy Collector of Central Excise be not set aside. By the impugned order the said order of ...
Usha MartIn Block Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-13-1987
Reported in: (1989)(43)ELT750TriDel
1. The goods in question are described as reflex gauge glass. The party claimed assessment under Heading 90.24 of the Customs Tariff read with Heading 90.29. The Assistant Collector assessed the goods under Heading 70.21 of the Customs Tariff on the grounds that the item imported was not in the nature of component part of any measuring or checking instrument but only a tubeless glass specially designed for being fixed to the boiler for the purpose of reading the level of liquid. In other words it was held that it was intended merely for seeing through the boiler. The Assistant Collector observed that as per CCCN articles classified under Heading 70.21 remain under the heading even if combined with material other than glass provided such articles remain essentially as glass articles. It is also mentioned that Heading 70.21 includes, inter alia, sight holes and gauge glasses. It is also stated that in the alphabetical index to the nomenclature and the Explanatory Notes gauge glass has b...
JaIn Exports Private Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Jan-13-1987
Reported in: [1987]168ITR304(Delhi)
1. After hearing counsel for both the parties at length, we are of the opinion that the following questions of law do arise out of the order of the Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal had any material before it for limiting the relief of weighted deduction under section 35B to 80% in respect of those items of expenditure which it held were eligible for weighted deduction (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in totally disallowing the relief of weighted deduction under section 35B of the Income-tax Act, 1961, in respect of local journey expenses and limiting it to 80% in respect of foreign traveling expenses ?' 2. So far as the first question is concerned, it does appear that a portion of the expenditure has to be disallowed but assuming this, the complaint of the assessed is that though full details were placed before the officers concerned, there is no particular basis on which the...
Municipal Corporation of Delhi Vs. the Peerless General Finance and In ...
Court: Delhi
Decided on: Jan-13-1987
Reported in: ILR1987Delhi187; 1987RLR144
B.N. Kirpal, J.(1) The short question which arises for consideration in this case is whether the land which was purchased by the respondent in an auction from the Delhi Development Authority can be subjected to property tax or not. (2) On 12th March, 1982 the D.D.A. held an auction in respect of Plot No. 6, Asaf All Road, New Delhi. The auction was of lease hold rights and the respondent herein was the highest bidder. The possession of the land was taken by the respondent after its bid had been accepted, on 5th May, 1982. In August, 1982 a formal lease deed was executed by the D.D.A. in favor of the respondent. (3) It appears that a notice under Section 126 of the Delhi Municipal Corporation Act was issued to the respondent to show cause why the property tax should not be levied under the said Act. Reply to the same was Sled but by order dated 27th November, 1984 the property was ordered to be subjected to tax. The contention of the respondent that no tax is livable was not accepted. (...
Vinod Nagpal Vs. Bakshi S. Kuljas Rai
Court: Delhi
Decided on: Jan-13-1987
Reported in: 37(1989)DLT278
Santosh Duggal, J. (1) The appellant herein was defendant in the suit, (S N. 108/80), instituted by the respondent in respect to a plot of land bearing No. E-2, Bali Nagar, New Delhi, which was alleged to have been let out to him under an agreement dated 22nd May, 1971 initially for a period of 11 months and extended from time to lime up to 22nd February, 1976. The suit was for recovery of possession on the plea that the tenancy of the defendant (appellant herein), had come to an end by efflux of time, having not been renewed after 22nd of February, 1976 but nevertheless as a measure of abundant caution, the plaintiff also served a notice of termination of tenancy on the defendant with effect from 22nd March, 1977, by means of notice dated 28th February, 1977. duly served upon him, and that since the defendant.had refused to surrender possession despite this notice, the suit was necessitated. (2) The suit was contested on a number of pleas, including denial of status of the plaintiff a...
Dhan Dev Kumar JaIn Vs. the Director of Education, Delhi and ors.
Court: Delhi
Decided on: Jan-13-1987
Reported in: 1987(13)DRJ21
B.N. Kirpal, J. (1) The main question which arises for consideration in this case is whether the petitioner, who had obtained a degree of Prabhakar, can be regarded as being eligible for getting higher scale of pay as a Language Teacher, which higher scale he would have been entitled to if the Government had recognised Prabhakar as being equivalent to the degree of B.A.(2) On 1st December, 1958 the petitioner was appointed as a Junior Language Teacher by Jain Samnopasak Higher Secondary School, Respondent No. 3, which is a Government aided school. The petitioner at that time had done his metric and Prabhakar and bad also obtained a Special Teaching Certificate. The petitioner was placed in the grade of Rs. 80-220, which was subsequently revised to Rs. 130-300.(3) According to the learned counsel for the petitioner, and as is the case of the petitioner in the petition, the Central Government regarded Prabhakar as being equivalent to B.A. vide a circular dated 12th April, 1966. According...
Naresh Kumar Vs. the Administrator and ors.
Court: Delhi
Decided on: Jan-13-1987
Reported in: 1987(12)DRJ219
Malik Sharief-Ud-Din, J. (1) The detenu, Naresh Kumar was detained by an order dated 11th March, 1986 passed by the administrator. Union territory of Delhi in exercise of the powers conferred upon the administrator under Section 3(1) read with Section 2(f) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. The detention was with a view to preventing the detenu from abetting the snuggling of goods. (2) The allegations as detailed in the grounds of detention are that on 22/6/1985 gold was recovered from the television brought by one Ravinder Kumar from Singapore. The gold constitutes of 20 foreign made gold biscuits of 10 tolas each and was recovered from the said Ravinder Kumar while he was passing through the red channel in the customs department. On investigation the customs authorities were informed by him that it was one Naresh Kumar (the present detenu) who introduced him to one Kultar Singh whose brother Kulraj Singh is based in Singapore. Ac...
State of Haryana and anr. Vs. Padma Wati and ors.
Court: Delhi
Decided on: Jan-13-1987
Reported in: I(1987)ACC423
S.B. Wad, J.1. This is an appeal against the award of the Motor Accident Claims Tribunal, Delhi, holding that the vehicle belonging to the State of Haryana Roadways was responsible for causing the death of Sultan Singh on 2-2-1970 at Patel Chowk, Parliament Street, New Delhi. The Tribunal has awarded a sum of Rs. 33,600/- as compensation to the widow and eleven children of the deceased. The claimants have filed the cross-appeal asking for the enhancement of compensation. They had claimed Rs. 50,000/-towards the compensation in the claim petition. The Tribunal had relied mainly on the evidence of Dushyant Kumar Sharma (PW-5) who was the eye witness. The Tribunal has disbelieved Respondent No. 1 the driver of the offending vehicle. After analysing the evidence the Tribunal held:Notwithstanding the above omissions, the attending circumstances are material. According to Dushyant Kumar Sharma, the deceased had just stepped down from the pavement to cross the road when the bus came from his ...
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