Delhi Court February 1987 Judgments
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Apte Amalgamation (Pvt.) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1987)(11)LC516Tri(Delhi)
1. The sole issue that arises in this Appeal is as to whether the assessable value of dry cell batteries manufactured by the Appellant for Philips India Ltd. and bearing their trade name is to be determined on the basis of the price at which they are sold to Philips or on the basis of the price at which they are sold by Philips to their customers. (a) the appellant entered into an agreement with Philips India for the manufacture and supply of dry cell batteries on 26.4.1972. The agreement provided, inter alia, for - (i) manufacture of prototypes of each distinctive type of goods agreed to be manufactured and sold to Philips and submission of such prototypes for their approval, (ii) right of Philips for inspection of the quality of components and raw materials, and institute quality control checks, (iv) liability of Philips for transport charges from Appellant's factory to the godown of Philips, (v) passing of title to and ownership in the goods, notwithstanding, to Philips only on acc...
Shri Ram Rayons Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1987)(12)ECC151
1. The appellants manufacture rayon tyre yarn cord, etc. The yarn and cord are wound on paper tubes. The corrugated paper discs are inserted in the paper tubes so that these tubes do not collapse when the yarn and cord are wound around the same. After winding, the paper tubes are placed in cardboard boxes. The appellants claim that in terms of Notification No. 201/79-CE (hereinafter referred to as the said notification), these three goods are 'inputs' and, therefore, the duty paid on the same should be allowed as set off on the duty payable on the final product, namely, on the nylon yarn and cord. The Assistant Collector of Central Excise disallowed the claim holding that the packing materials in the form of the three articles are not essential ingredients for the manufacture of the rayon tyre yarn and cord, "despite the fact that the cost of packing is included in the assessable value of these items on clearance under Section 4 of the Central Excises and Salt Act, 1944." 2. An appeal...
Punjab Electricity Board Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1989)(44)ELT340TriDel
1. The learned Collector of Central Excise, Chandigarh by his order C.No. V (68) 15/37/C.E./AA&R/80/431-33 dated 21-1-1981 records a process of manufacture of coils at paragraph 3 of his order.2. The learned Counsels argued strongly for their respective cases. The Punjab Electricity Board's Advocate Shree Nath Singh maintaining what they have maintained that the demand is not only time-barred but that the goods were not excisable since they used them in their own factory/transformer and are not sold in the market. For his part, Mr.Verma said that they have brought into being a commodity, namely, transformer coil which had not been in existence before; therefore they cannot escape duty.3. The learned Collector records in paragraph 3 of his order the process of manufacture of coils thus :- "they purchased duty paid enamelled copper wire from the manufacturers of the open market. This is wound on a wiring machine as per requisite specifications and for the purposes of insulation, ins...
Collector of C. Ex. Vs. Dharamasi Morarji Chemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1989)(43)ELT389TriDel
1.This appeal was originally heard on 10-3-1986. Later, under orders of the President, a larger Bench consisting of five members heard the appeal. When the appeal was finally heard on 8-1-1987, a letter dated 5-1-1987, written by the respondents, Was placed before the Bench. By this letter, the respondents submitted that they did not wish to appear either in person or through an authorised representative. They made a reference to the arguments advanced on 4-11-1986 when their authorised representative appeared before the Bench.2. We, therefore, proceed to decide the appeal in the light of said arguments as have been advanced by Shri Thakore for the respondents and by the Revenue and on the basis of documents before us.3. The Respondent manufactures fertilisers. The duty on fertilisers including triple superphosphate was for the first time levied with effect from 1-3-1969. According to the appellant, on the midnight of 28-2-1969/1-3-1969, the Respondent had a stock of 604.46 M.T. of tr...
Jay Print Pack (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1989)(42)ELT680TriDel
1. Two issues are involved in this appeal -(1) Import Trade Control; and (2) correct value of the second-hand printing machine imported by the appellants.2. The facts, in brief, are that the appellants purchased a second-hand two colour offset Printing Machine Model Planeta P. 24. It was shipped to them from Europe during January, 1983. At that time, import of second-hand printing machines was permissible in terms of OGL-2 of the AM-83 Policy. However, during the voyage the ship's hold was flooded with sea water and the machine got damaged. On arrival of the machine in April, 1983, the appellants refused to clear it. The Insurance Company settled their claim for the full insured value of the machine.By this time, the Import Policy had undergone a change and import of second-hand printing machines was no longer permissible. However, the appellants stated, that on contacting the P.R.O. of the Import Control Licensing Office, they were given to understand that they could yet import a sec...
Sociedade De Fomento and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-26-1987
Reported in: (1987)(12)ECC3
1. These are nine Revision Applications heard as Appeals filed by M/s.Sociedade De Fomento and others, and two such matters by Chowgule & Company in regard to the classification of imported Dumpers, Loaders and Tractors. While Appeal Nos. 401, 406, 783, 827, 828 and 1029 as well as 399 and 402 relate to the classification of Dumpers/Loaders, Appeal Nos. 403, 404 and 405 relate to Catterpiller Tractors/Loaders.2. The primary question that arises for consideration in the case of the import of Dumpers/Loaders/Tractors is as to whether they are mining machinery and classifiable as such under item No. 72(18), read with Exemption Notification No. 117-CUS dated 20.8.1955, or they could be classified as conveyances under item No. 75 of the First Schedule to the Customs Tariff Act.3. The Dumpers in all the cases would appear to have been invariably declared as mining machinery so as to be entitled to the concessional assessment under item 72 (18), read with Notification No. 117-CUS dated 2...
Wealth-tax Officer Vs. Grand Lodge of India
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-26-1987
Reported in: (1987)21ITD198(Delhi)
1. These appeals by the revenue are directed against the consolidated order of the AAC dated 26-8-1986 relating to the assessment years 1970-71 to 1975-76. The common ground for the years under appeal is as under : On the facts and in the circumstances of the case, the AAC was not justified in holding that the AOP is not an individual and hence not an assessable entity under the provisions of the Wealth-tax Act, 1957.2. In order to appreciate as how this ground came up to be agitated in appeal before us, we record below the factual background.3. The assessee, Grand Lodge of India, has been assessed in the status of an 'association of persons' for the purpose of the Income-tax Act, 1961 ('the 1961 Act') since many years. There was no wealth-tax assessment under the Wealth-tax Act, 1957 ('the Act'), however, upon the assessee because neither the assessee had filed any returns voluntarily nor any returns of net wealth had been required to be filed by any statutory notice issued by the WT...
Sarita Bali Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1987
Reported in: (1989)(42)ELT297TriDel
1. The appellant had imported a car, "Honda Civic" Model 1981, in May, 1985. The Assistant Collector, after examination of the car, allowed a depreciation of 19% on the value of the car, for the purpose of assessment of customs duty. The appellant states that the car was involved in an accident in U.S.A. and had suffered extensive damage, that the engine suffered further damage in Nepal when the car remained stationary during winter for 3/4 months, that two private garrages of Delhi estimated the repair cost (including cost of new parts) at about Rs. 35,000/-, and that, therefore, she deserves a higher depreciation of 60%. This is the only plea pressed for before us. The learned representative of the department stood by the lower orders and stated that the depreciation of 49% already granted was quite adequate and that the Assistant Collector had already considered the estimates prepared by the local garrages.2. We have carefully considered the matter. The subject car is already out o...
India Navigation Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1987
Reported in: (1989)(42)ELT103TriDel
1. The matter relates to the classification of fly wheels for tape deck mechanism. These have been classified by the lower authorities under Chapter 92.01/13 of the Schedule to the Customs Tariff Act. The appellants are claiming reassessment under Heading No. 84.63 ibid.2. Appearing for the appellants, Shri Naveen Mullick states that he relies on the arguments contained in their Revision Application in favour of their plea.3. Shri J. Gopinath for the Department has intervened to say that the Department is not opposing reclassification as sought by the appellants.4. Having regard to the merits of the case as well as the submissions of both the sides, we agree that the classification would be under Heading No. 84.63 of the Customs Tariff Schedule. We accordingly allow the appeal and direct the consequential relief being granted....
N. Devidas and Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-25-1987
Reported in: (1987)(13)LC828Tri(Delhi)
1. The facts in this Revision Application to the Government of India, transferred and heard as if it were an appeal in the Tribunal, pursuant to S.131-B of the Customs Act, 1962 (hereinafter, the Act) are :- (a) a consignment of 4-19 bags of Tanzanian Gum Arabic, valued at Rs. 2,91,607/- c.i.f. were imported by the Appellant and cleared on payment of duty in a sum of Rs. 2,18,705.25, on or about 16-8-1979; (b) nevertheless, 395 bags out of the aforesaid lot were seized from the appellants' warehouse and in an adjudication by the Collector of Customs of a notice to show cause alleging under valuation, the goods were directed to be confiscated subject to redemption on payment of fine in a sum of Rs. 1,25,000/-. He also levied a penalty of Rs. 25,000/-. He further directed payment of the difference in duty in a sum of Rs. 1,69,500/-; 2. Before us, it was submitted that the Revision is confined only to the issues of the legality of the confiscation and the penalty imposed.3. Once again, S...
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