Delhi Court July 1987 Judgments
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Collector of C. Ex. Vs. Nieon Carpet Mfg. and Co. (India)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-23-1987
Reported in: (1989)(43)ELT716TriDel
1. M/s. Nylon Carpet Manufacturing Co. (India) Pvt. Ltd. manufactures Flocked material by using duty paid cotton, rayon and hessian as base material. In this case we are concerned with their product using hes-sian as base material. Acrylic Emulsion is applied on the said fabric and thereafter micro cut fibres known as flocks are affixed thereto by electrostatic attraction. There is no dispute that the final product contained more than 50% of jute. When Item 22-G was introduced in the Tariff under the Finance Act, 1979 the Department felt that the goods would thereafter fall under Item 22-G and not under Item 22-A.The company protested. But classification under Item 22-G was confirmed under letter dated 30-7-1979. The assessee appealed against the same.The Appellate Collector under his order dated 15-7-1982 allowed the appeal and classified the product under Item 22-A CET with consequential relief. This appeal against the said order is by the Department.2. We have heard Smt. Saxena for...
inspecting Assistant Vs. Rollatainers Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-23-1987
Reported in: (1987)23ITD440(Delhi)
1. The appeal of the revenue for the assessment year 1976-77 and the CO. of the assessee relating thereto are conveniently taken up together and disposed of by a common order.2. First we will take up the appeal of the revenue and state the relevant facts. The assessee is a limited company whose accounting year, relevant to the assessment year 1976-77 under consideration ended on 30th June, 1975. The ITO in the assessment order has not correctly indicated the nature of assessee's business. The assessee's learned counsel Shri O.P. Vaish pointed out that the assessee is packaging machinery manufacturer and not making cartons. It entered into an agreement dated 28th March, 1973 with Christonssons Muskinor and Patontor AD, Bromma, Sweden (hereinafter referred to as 'CMP') which was engaged in Sweden in the manufacture of packaging machinery for in its own specialization system of packaging used for packing of a variety of consumer products. Relevant clauses of the agreement are reproduced ...
Scooters India Ltd. Vs. Java Hind Industries Ltd.
Court: Delhi
Decided on: Jul-23-1987
Reported in: AIR1988Delhi82; 1988(1)ARBLR255(Delhi); 33(1987)DLT298
D.P. Wadhwa, J.(1) This is an appeal filed under Section 116 of The Patents Act, 1970 (for short 'the Act') against the order dated 23rd September, 1986 of the Deputy Controller of Patents and Designs Bombay-respondent No. 2, whereby the apposition of the appellant to the grant of a patent to M/s Jaya Hind Industries Ltd., Bombay-respondent No. I, was rejected. It appears that first respondent made an application No. 151977 on 23rd June, 1980 for a patent relating to an external roster assembly for a magneto and filed the same in the patent office at Bombay. It is stated that the appellant, who has given its address of Lucknow, learnt about the acceptance of the patent application of the first respondent when it was published in the Patent Gazette dated 17th September, 1983. Appellant thereafter in pursuance of the provisions of Section 25 of the Act and Rules 35 of the Patents Rules, 1972, filed on or about 10th January, 1984 the notice of opposition to the said patent of the first re...
The Sant Nirankari Mandal and ors. Vs. Delhi School Tribunal and anr.
Court: Delhi
Decided on: Jul-23-1987
Reported in: ILR1987Delhi311; 1989LabIC740
B.N. Kirpal, J.(1) The challenge in this writ petition is to the order of Delhi School Tribunal which had allowed the appeal of respondent No. 2 who was working ax a Teacher in a School set-up and un by petitioner No. 1. (2) Petitioner No. 1 is a society registered under the provisions of the Societies Registration Act. Prior to its registration, Sant Nirankari Mandal was a movement which was started by its founder Baba Boota Singh. He was succeeded Baba Avtar Singh who, in turn, was succeeded by Baba Gurbachan Singh. With the registration under the provisions of the Societies Registration Act, all the assets and Liabilities vested with the registered Society. The Society has its own memorandum of association as well as rules and regulations of the Mandal. (3) Petitioner No. 1 established a School known as Sant Nirankari Higher Secondary School at New Delhi. Respondent No. 2 was a Teacher in this School. The School is recognised by the Director of Education, Delhi and is governed by th...
Collector of Central Excise and Vs. United Glass and ors.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-22-1987
Reported in: (1987)(12)LC1105Tri(Delhi)
1. Common issues are involved in the 7 matters listed above. They were heard together and are being disposed of by this common order.2. We have heard both, sides and examined the record. The facts, in brief, are that M/s. United Glass ('the assessee') manufacture Glass and Glassware at their factory situated at Bangalore. They supply empty glass bottles to M/s. H.M.M. Ltd. ('the customer') who are situated nearby. The customer uses these bottles for packing their product 'HORLICKS' therein. The customer sent empty cardboard cartons to the assessee. These cartons belonged to the customer and were supplied free of cost to the assessee. The cartons were printed with the customer's legend "Horlicks the great Nourisher, made in India by H.M.M. Ltd.".The assessee placed empty glass bottles in the cartons and despatched the same to the customer without closing the lids of the cartons.3. Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944, reads as under :- (i) where the goods are de...
S.S. International and anr. Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-22-1987
Reported in: AIR1988Delhi196; 1987(2)ARBLR10(Delhi); 33(1987)DLT47; 1987(14)ECC77; 1989(44)ELT440(Del)
Aggarwal, J.(1) The challenge in this petition is to the legality and virus of the public notice No. 119-ITC(PN)/85-88 dated 26th September 1986 issued by the Ministry of Commerce, Import Trade Control, by which amendments were made in the policy relating to the import of the spices, that is, (1) cinnamon/cassia and (ii) cloves. By the said public notice the amendment made was that the items of the afore-mentioned spices was deleted from appendix 6 and it was added in part A appendix 5, as item 32-A. (2) On 1st April, 1986 an order No. 49/85-88 was issued in exercise of the powers conferred by section 3 of the Imports and Exports (Control) Act, 1947 by the Central Government whereby general permission (OGL 15186) was given to import in Rto India from any country except the union of South Africa/ South West Africa goods of the description specified in the schedule annexed to the order subject to the conditions mentioned therein. The schedule contains the items cinnamon/ cassia and clove...
Darvesh Bhargava Vs. Pushpa Kapur and anr.
Court: Delhi
Decided on: Jul-22-1987
Reported in: 33(1987)DLT19; 1988(14)DRJ47
H.C. Goel, J.(1) Smt. Pushpa Kapur, respondent No. 1, had filed an application for ejectment of M/s. Galaxy International Hotels Ltd., respondent No. 2, and Shri Darvesh Bhargava, appellant, who was an employee of respondent No. 2. The case of the landlady has been that she had let out the premises to M/s. Galaxy International Hotels Ltd. at a monthly rent of Rs. 1800.00 and that it had fallen in arrears of rent and it did not pay the same despite service of notice of demand on it (respondent No. 2). The appellant took up the plea before the Rent Controller that he was a direct tenant under Smt. Pushpa Kapur, respondent No. 1. Smt. Pushpa Kapur, however, succeeded before the Rent Controller. The Rent Controller held that M/s. Galaxy International Hotels Ltd. was a tenant of respondent No. 1 and it failed to pay the arrears of rent despite the service of notice of demand on it. The plea of the appellant that he was a tenant of respondent No. 1 was negatived by the Rent Controller and an...
Manno Devi and ors. Vs. Dhan Singh and ors.
Court: Delhi
Decided on: Jul-22-1987
Reported in: II(1987)ACC239
S.B. Wad, J.1. This is an appeal against the order of the Motor Accidents Claims Tribunal dated 4-8-79, awarding Rs. 20,400/- as the compensation.2. Mr. Kadam Singh s/o Shri Chandgi Ram, was driving taxi No. DLT-4162, which was hit by the Air Force Truck No. UD 43793, owned by the defense Ministry, Government of India. The accident took place on 18-10-71 at about 10.40 P.M. on Sadar Thana Road, near Base Hospital, Delhi Cantt. There is no cross-appeal by the Union of India. Thus, the fact of the accident and the liability of the UOI stands admitted. This is an appeal by the claimants for enhancement of compensation. The claimants, who are the father, mother, brother and the sister, have claimed Rs. 1,50,000/- as the compensation.3. The Tribunal had found that the deceased was earning Rs. 400/-per month as a taxi driver. In the absence of any better evidence that finding is confirmed. Taking l/3rd deduction on personal expenses of the deceased, his contribution to the family would have ...
Bengal Industrial Gases (Bihar) Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-21-1987
Reported in: (1987)(14)ECC22
1. The Reference Application has been filed by the appellants for reference of the points of law as set cut in the application arising out of the interim order of the Tribunal passed in Appeal No.E/1688/85-C.2. Brief facts of the case are that the appellants are the manufacturers of gases. The Additional Collector of Central Excise, Patna vide his order No. 60/MP/83 dated the 31st day of December, 1983 issued under C.No. V.(14HXl5)/81/2378 dated the 27th day of March, 1984 confirmed the demand of Rs. 62,874/- under Section 11A of Central Excises and Salt Act, 1944 read with rule 9(2) of the Central Excise Rules, 1944. He also imposed a penalty of Rs. 5,000/- on the appellant under Section 173Q of the Central Excise Rules, 1944. Being aggrieved from the said order of the Additional Collector of Central Excise, Patna, the appellant filed an appeal before the Collector of Central Excise (Appeals), but the said appeal was returned to the appellant for filing before the Tribunal. Simultane...
Bajaj Auto Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-21-1987
Reported in: (1987)(14)ECC186
1. The dispute that remains before us out of the original disputes is about the spare tyres and tubes. These articles according to the Central Excise are fitted as spares to the trailers. The learned counsel for the Appellant M/s. Bajaj Auto Ltd., however, submitted before us that the three wheeler powered vehicle with its accompanying trailer form a single unit they call auto-track; the spare wheel to which the tyre and tube are fitted, is meant for the single unit auto-track; it is not for the trailer. He argued that such spare tyres are accepted as original equipment forming part of motor vehicles in commercial and industrial practice. For example, all motor vehicles are cleared with spare tyres, and the whole assessed as one, the spare tyre being accepted as original equipment for all the vehicles, whether 2-wheeler, 3-wheeler or 4-wheeler.2. There is no need to labour the point. A spare tyre known as the stepney always forms an original equipment cleared with all powered vehicles...
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