Delhi Court March 1988 Judgments
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Hackbridge-hewittic and Easun Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-09-1988
Reported in: (1988)(17)ECC187
1. These appeals concern the assessment of insulators used as transformer bushing. The goods were declared as electrical insulators or transformer condenser bushing or condenser type transformer bushing and so on. In all the cases the insulators are lead-in insulators in transformers. They are fitted and screwed on to the transformer to lead high tension conductors into it. The department and the importers who imported these goods dispute the assessment, department saying that they should be assessed under sub-heading (1) of heading 85.18/27 and the importers saying that they should be assessed under sub-head (7) of heading 85.18/27. The Appellate Collectors to a large extent arrived at the conclusion that the insulators were not assessable under sub-head (7) by contrasting electrical transmission from electrical distribution. In one order No. C3/192/1982 dated 16-5-1983, the Appellate Collector said that the bushings were insulators and the transformers on which these bushings are us...
Wood Craft Products Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-09-1988
Reported in: (1988)(16)ECC55
1. A common issue is involved in these three appeals. They were, therefore, clubbed together, heard together and hence this common order.2. The plea of the appellants in these three appeals is two fold; i) their ex-factory sale prices should be accepted as the basis of assessment under Section 4 of the Central Excises & Salt Act, 1944. ii) in the alternative, the assessable values may be determined on the basis of their depot sale prices after allowing the deduction on account of transportation charges, Octroi and other admissible elements of cost.3. Both sides submitted that the facts and issues involved in these cases were similar to those involved in the case of Avery India Limited v. Collector of Central Excise, Calcutta [1988 (33) E.L.T. 708 (Tribunal)]. In addition, the appellants relied on the Government of India's Order-in-Revision in the case of Woodcrafts, Assam [1982 E.L.T.583 (G.O.I.)] in which it had been held that the quantum of sales at the factory gate was not impo...
Kakkar and Co. and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-09-1988
Reported in: (1988)(17)LC267Tri(Delhi)
1. All the four appeals involve a common question of interpretation of 1TC Policy 1985-88 based on similar facts;1 a common order is being issued.2. All the aforesaid appellants imported old synthetic rags which they described in the Bill of Entry filed by each of them as "premutilated synthetic rags" or "completely premutilated synthetic rags" as per invoice attached. The importers/appellants herein claimed their import under OGL as listed against S. No. 418, List 8, Part I, Appendix 6 of the relevant Import Policy for April 1985-March 1988. The said serial number at page 197 of the said Policy is reproduced below :- "418. Woollen rags/synthetic rags/shoddy wool in completely premutilated form only." Condition No. 37 (at page 168 of the said Policy) further governing the import of such rags under OGL is also reproduced below :- "(37). (i) Import of woollen rags/shoddy wool/synthetic rags will be allowed only when these are imported in completely pre-mutilated condition. (a) 'New'-was...
Muddeereswara Mining Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-09-1988
Reported in: (1989)(39)ELT630TriDel
1. In this appeal, the main dispute is on the true value of the second hand granite block cutting machine imported by the appellants.Incidental to that is the question whether the import licence tendered by the appellants had adequate value to cover the import of the machine. In the appeal before us the appellants have claimed the benefit of the lower rate of customs duty for project imports under Heading 84.66 of the Tariff also. We find that the show cause notice issued by the lower authority proposed to deny this benefit. The appellants made their submissions before the adjudicating authority but the said authority, the Additional Collector, has recorded no finding on the admissibility or otherwise of the project import rate in his impugned order. This Tribunal cannot take up this matter direct. The appellants will have to obtain a separate order from the Additional Collector first on the question of project import rate. The Additional Collector, on being approached by the appellan...
income-tax Officer Vs. Moti Ram Subhash Chand Jain
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-09-1988
Reported in: (1988)27ITD44(Delhi)
1. These two appeals filed by the department, arise out of separate orders, both dated 16-8-1985, of the learned Commissioner of Income-tax (Appeals)-V, New Delhi for the A.Y. 1980-81.2. In both the cases the assessees are the registered firms (sister concerns). The facts are that on 21/22-7-1979 a search took place at the business premises of the aforesaid two firms. Stocks of the Value of Rs. 6,10,742 were found in the shops and godowns occupied by these two firms. On a discussion of the whole matter and after looking into the accounts, the departmental officers came to the conclusion that stock in possession of the two firms to the extent of Rs. 4,41,000 were not explainable. The residences of the partners of the two firms were also searched on the abovementioned dates and cash amounting to Rs. 1,35,131 was found. In addition, the officers calculated that out of the amount of the cash lying in the shop premises Rs. 7,438 was the excess cash on the said date. It was also found that ...
Padmini Products Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-08-1988
Reported in: (1988)(16)ECC115
1. This is an appeal against the order of the Collector of Central Excise, Bangalore.2. Brief facts of the case are that the officers on a visit to the appellants' factory found that the appellants were manufacturing Dhoop sticks, Dhoop Coils and Dhoop Powder with the aid of power and had been clearing the goods without payment of duty. The appellants were charged with having contravened provisions of Rules 9(1), 52A, 53, 173B, 173F, 174, 173G and 226 of the Central Excises Rules, 1944 and provisions of Rule 9(2) read with Rule 173 Q were invoked for levying duty, penalty and for confiscation of the goods. The main plea of the appellants before the lower authorities was that the goods manufactured by the appellants were handicrafts and were therefore eligible for exemption under Notification No. 55/75 dated 1-3-1975 as amended from time to time. The Collector, however, held that since the basic and vital stage in bringing about the essential character of the product is achieved by the...
Malwa Vanaspati and Chemical Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-08-1988
Reported in: (1988)(17)ECC175
1. The question to be decided in this appeal is whether the appellants used power or steam in the manufacture of soap in their factory and were entitled to the benefit of Notification No. 28/64-CE dated 1.3.64.The process of manufacture in the appellants' factory has been explained in paragraph 1.2 of the impugned order, which is reproduced below : "1.2. On 14.9.82, the Central Excise Officers of Central Excise Hqrs. visited the Noticee's factory for checking of manufacturing process, stock and records. They observed that during the course of manufacture of Vanaspati from V.N.E. Oils, they first neutralise the oil by treating the same with alkali i.e. Caustic Soda, so that fatty matters (soapy matters) of the oil are removed in the form of Soap stocks which is classifiable under T.I. 68 of the C. Ex. Tariff. With the reaction of free fatty acids and alkali, a partial saponifi-cation to the tune of 10 to 15% takes place forming semi liquid soap in the soap stock. The soap stock is pour...
Brig. Sukhjit Singh Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-08-1988
Reported in: (1989)28ITD140(Delhi)
1. The assessee, a resident, individual and citizen of India, is in appeal in relation to assessment year 1981-82, for which the valuation date shown is 31st March of 1981. 1. That on the facts and circumstances of the case the learned CWT (Appeals) has erred in rejecting the valuation of the property, namely, Surya Kiran flat returned by the assessee at Rs. 3,64,050 on the basis of Approved Valuer's report and upholding the arbitrary and erroneous valuation by the District Valuation Officer at Rs. 4,23,700. 2. That on the facts and circumstances of the case the learned CWT (Appeals) has legally erred in directing the Wealth Tax Officer to make a reference under Section 16A for the valuation of jeweller: when the Wealth Tax Officer has chosen to make an arbitrar estimate against the valuation returned by the assessee dul; supported by the Approved Valuer's certificate. 3. That on the facts and circumstances of the case the learne CWT (Appeals) legally erred in holding that the arrears...
Eddy Current Controls (India) Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-07-1988
Reported in: (1989)(39)ELT147TriDel
1. The dispute in this case is on determination of the assessable value of the goods manufactured by the appellants.2. The facts, in brief, are that the appellants manufactured Eddy Current Clutches. This is a machinery component, it is used to control the speed of electric motors. The nature of the component is such that its customers would be the manufacturers of electic motors only. Being a small Company and not wanting to takeover the burden of marketing their goods to such manufacturers all over the country, the appellants appointed M/s. Greaves Cotton & Co. Ltd., a big Company having a wide marketing network, as their sole distributor. They entered into an agreement with M/s. Greaves Cotton & Co. Ltd. on 2.6.1978. This agreement was valid for 5 years. The next agreement was, however, entered into on 22.7.1986. During the intervening period, the old arrangement between the appellants and M/s. Greaves Cotton & Co. Ltd. continued. The appellants were earlier filing pric...
Sriram Bearings Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-07-1988
Reported in: (1989)(40)ELT166TriDel
1. The appellants, M/s. Sriram Bearings Ltd., impugn the order of the Appellate Collector of Customs, Calcutta, No. Cal-Cus 402/82 dated 23-2-1982. The dispute was about: 2. It is urged on behalf of the appellants that the two diamond rollers are so made that they are suitable for use only on the Centreless Precision Machine for two different types of grinding arrangements, viz., diamond roller dressing and radius dressing arrangement. They chose the former, because grinding of bearing component No. OW 4230.70-11, could be done only with this dressing component. The machine had been supplied with equipment for dressing through diamond roller as will be apparent from the suppliers' quotation. The diamond crushing device together with the diamond roller is mounted on the machine near the grinding wheel: the device has an arbor which rotates, and a drive for grinding bearing component No. OW 4230.70-11; the machine is incomplete without them.3. The automatic lubricating system lubricates...
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