Delhi Court December 1987 Judgments
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Jay Kay and Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-22-1987
Reported in: (1988)(15)LC343Tri(Delhi)
1. Question involved in this appeal is whether the goods found on examination as "broken pearls" not in powder form, but of non-jewellery quality", are covered by OGL under Appendix 6, List 4, Part B, SI. No.8 of the I.T.C. Policy or whether they require an Import Control Licence in terms of SI. No. 388 (a) of Ap-pendix-3-(A) of I.T.C. Policy April, 1985-March' 1988. The other question involved is whether these goods are classifiable under Tariff Heading 71.01 and enjoy the benefit of Notification 247/76-Cus., dated 2.8.1976 or whether they are classifiable under Chapter 5, Heading 05.01/15 (1) as products of animal origin not elsewhere specified or included.2. The department contends that Appendix-6, List 4, Part-B SI. No. 8 read with Footnotes (i) and (ii) allows import of Pearls, when the pearls are in powder form and of non-jewellery quality. In other words, the pearls allowed under the aforesaid SI. No. OGL should be both in powder form and of non-jewellery quality. Since the pea...
Kanwar SaIn JaIn and ors. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-22-1987
Reported in: (1988)(15)LC87Tri(Delhi)
1. Brief facts of the case are that 1246.200 gms. of old gold ornaments were recovered from the premises occupied by the appellants herein. It has been held that different quantities of old gold ornaments were found hypothecated with them, by the various persons. It has further been held that the appellants have violated the provisions of Section 6 and 16 of the Gold Control Act read with Rule 4 of the Gold Control (Forms, fees and miscellaneous matters) Rules, 1968. Accordingly, the adjudicating authority has confiscated the gold ornaments, but has given an option to the appellants on payment of a fine of Rs. 15,000/-.He has also been imposed a penalty of Rs. 2,000/- on each of the appellants herein. The appellants' learned advocate Sh. T.N. Kaul has stated that the appellants had advanced money to their known friends and relations against the security of ornaments. There is no indication that the appellants were carrying on the business of hypothecation.Merely advancing of money as ...
Oil and Natural Gas Commission Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-22-1987
Reported in: (1988)LC105Tri(Delhi)
1. The appellants imported a consignment of Casing (Steel pipes) under Bill of Entry No. DI 1147 dated 25.11.1980. The goods were assessed to duty under Tariff Heading 73.17/19 of the First Schedule to the Customs Tariff Act, 1975 at the rate of 40% ad valorem plus countervailing duty at the rate of Rs. 175/-per M/Ton. On 29.4.1981, the appellants' Clearing Agents M/s. B.G. Somadder & Sons filed an application claiming refund of c.v. duty amounting to Rs. 1,08,290.01 paise on the ground that c.v. duty was exempted under Notification No. 196/76-Cus.Subsequently, on 21.9.1981 the importers made another claim for refund of Rs. 7,33,540.43 on the ground that the goods were of Rumanian origin and under Notification No. 342/76-Cus., dated 2.8.1976, goods of Rumanian origin were exempted from 50% of the standard rate of duty.The claims Were rejected by the Assistant Collector of Customs on the ground that (1) the goods, though covered by Notification No.197/76-Cus., have been correctly a...
Collector of Central Excise Vs. Northern India Chemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1987
Reported in: (1988)LC689Tri(Delhi)
1. The appellant Collector of Central Excise, Chandigarh through this appeal challenges setting aside of penalty of Rs. 10,000 and redemption fine of Rs. 55,000 ordered by the Collector of Central Excise (Appeals) New Delhi by his order dated 29-11-1983. By the said order the Collector of Central Excise (Appeals) New Delhi, hereinafter called Collector (Appeals), confirmed the demand of duty subject to certain abatements in valuation as set out in para 4 of his order. The respondent has also filed a cross-objection urging that demand for duty under Tariff Item 68 is unsustainable as the goods in question Micronutrient have been, in a later decision of the Tribunal Radhika Vitamalt Pvt. Ltd., New Delhi v. Collector of Central Excise, Meerut - 1985 (21) ELT 920 (Tribunal), held classifiable as Fertilizer under Tariff Item 14HH.2. The facts of the case are little strange. The respondents were engaged in the manufacture of Micronutrient commonly known as Zinc Sulphate with the aid of powe...
Collector of Central Excise Vs. Hindustan Tyres Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1987
Reported in: (1988)(35)ELT409TriDel
1. The basic issue involved in the three appeals mentioned above being the same, they were taken up for hearing together and are disposed of by this common order.2. We have heard Shri J.F. Pochkhanwala, Advocate for Hindustan Tyres Pvt. Ltd. and Shri K.C. Sachar, JDR for the Revenue.3. The basic issue involved in all these matters is whether re-rubberisation of old and worn out rubberised M.S. Rims amounts to a process of "manufacture" within the meaning of Section 2(f) of the Central Excises and Salt Act. If the answer is in the affirmative, the assessee loses and if the answer is in the negative, the assessee wins.4. Though the orders of the lower authorities referred to are rubberisation of articles other than rubberised M.S. Rims, Shri Pochakhanwala, counsel for Hindustan Tyres made it clear before us that only re-rubberisation of old and worn out rubberised M.S. Rims was in dispute before us and, therefore, we have confined our attention to this article and naturally, our orders ...
Collector of C. Ex. Vs. Shankar Sugar Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1987
Reported in: (1989)(42)ELT726TriDel
1. This appeal has been signed, verified and filed by the Assistant Collector (Technical), Central Excise, Allahabad, against order dated 10-1-1983 of the Collector of Central Excise (Appeals), New Delhi. Shri Gopal Prasad for the respondents M/s. Shankar Sugar Mills raised an objection that no copy of the authorisation under Section 3S-B of the Central Excises and Salt Act has been filed. He contended that in the absence of the said authorisation the appeal is not maintainable.Thereupon the departmental representative sought for time on 24-9-1987 to verify about the same. He had been informed that he may get the Collector's file for perusal On the next adjourned dated (3-11-1987) Shri Sachar representing the department submitted that the correct file has not been received and sought for further time. The appeal was adjourned to to-day (21-12-87) and the departmental representative was directed to obtain the correct file and make out copies of the authorisation, or relevant extracts f...
Collector of C. Ex. Vs. Swaraj Mazda Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1987
Reported in: (1989)(41)ELT607TriDel
1. Collector of Central Excise, Chandigarh has filed an appeal being aggrieved from order in appeal No. 276-CE/CHG/86, dated 5.11.86 passed by Collector (Appeals), Central Excise, New Delhi.2. Briefly the facts of the case are that M/s. Swaraj Mazda Ltd. are engaged in the manufacture of motor vehicles falling under T.I.34 prior to the restructuring of the Central Excise Tariff and thereafter, under Heading 87.04 and 87.06 of the Schedule to the Central Excise Tariff Act, 1985 and filed price lists No. 2/PL/85-86 with effect from 20.11.85 for approval by the proper officer in proforma Part I under Rule 173C of the Central Excise Rules,1944. Thereafter, they filed price list No. 4/PL/85-86 with effect from 12.8.85 in proforma Pt.I and price list No.5/PL/85-86 w.e.f. 12.8.85 in proforma Part V, Price List No. 6/PL/85-86 w.e.f. 6.9.85 in Proforma Part I and No.7/PL/85-86 w.e.f. 6.9.85 in Proforma Part V, Price List No. 12/PL/85-86 w.e.f.21.11.85 in Proforma Part I and No.11/PL/85-86 w.e....
Collector of Central Excise Vs. Mawana Sugar Mills
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-21-1987
Reported in: (1988)LC597Tri(Delhi)
1. Brief facts of the case are that M/s. Delhi Cloth and General Mills Co. Ltd., Delhi owns two units, namely, Mawana Sugar Works, Mawana and Daurala Chemicals Industries, Daurala. Molasses produced in Mawana Sugar Works, Mawana were despatched to the other unit, Daurala Chemical Industries, Daurala during the period from 30-4-1975 to 18-6-1980 without payment of duty under Notification No. 118/75, dated 30-4-1975 for production of Alcohol in the latter unit. Notification No. 118/75, dated 30-4-1975 reads as follows :- "In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 58/75-C.E., dated the 1st March, 1975, the Central Government hereby exempts goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured in a factory and intended for use in the...
Ultra Business Machine Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-19-1987
Reported in: (1989)(43)ELT702TriDel
1.The appellants imported 'Floppy Disk Drives' valued at Rs. 53,397.00 and sought concessional rate of assessment under Customs Notification 237/85-Cus., dated 18-8-1983. According to the appellants, the goods imported were "Machines for transcribing data onto data media for coded form" falling under Sl. No. 2 of the Table to the Notification. The appellants also produced certificate issued by the Senior Scientific Officer, Department of Electronics certifying that the products fell under the category claimed by the appellants. The Asstt. Collector held that Floppy Disk Drives were principally peripheral equipments for a computer. It was designed to be used as a machine for transcribing the data onto data media in coded form. He disallowed the concessional rate of assessment. The Appellate Collector also confirmed the findings.2. When the appeal was taken up, Sh. A.K. Jain Ld. counsel for the appellants cited ruling of the Tribunal reported in 1987 (29) E.L.T.642 (Infosys Consultant P...
Collector of Customs Vs. Indian Trade Corporation
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-18-1987
Reported in: (1988)(18)LC37Tri(Delhi)
1. The question for decision in this appeal is eligibility of printed PVC Sheets imported by the respondents to benefit of Notification No.342/76. The parties (Shri L.C. Chakraborty, JDR for the appellant and Shri B.B. Gujral, Advocate for the respondents) agree that the goods and issues involved in the present appear are all on fours with the Bench Order No. 913/87-C, dated 30-10-1987. In the order, the Bench, found no force in the plea of Revenue that PVC Sheets covered under this item have only to be in raw material form as pleaded in the grounds of appeal of the case. With this reasoning, the appeals by Revenue out of which the precedent order arose was dismissed. Shri Chakraborty, learned JDR for the appellant reiterates the submission urged by Revenue when the Bench took the aforesaid decision to secure the rights of Revenue before Appellate forum. So far as we are concerned, there would appeal no reason to depart from the decision.Following the decision we dismiss this appeal a...
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