Delhi Court June 1988 Judgments
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Food Specialities Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-02-1988
Reported in: (1988)(37)ELT415TriDel
1. M/s. Food Specialities Ltd., New Delhi had imported a comsignment of one Double Drum Roller Drier complete and claimed assessment of the same under Chapter Heading 8419.39 @ 50% + 25% + 15%. The consignment was imported vide Bill of Entry No. 2188/1 of 6.10.1986. As per catalogue/literature of the machine produced by the appellants the use of the machine in disputre was not limited to the mere evaporation of water or solvents from given products but also in the case of certain nutricious substance a ready cooking effect by which instant properties were obtained. Further as per Catalogue/Literature the goods in question, i.e. Double Drum Dryers were used by food and drinking industries. The appellants were manufacturer of 'Lactogen' infant food and cereal products. The machine besides drying was used in processing food, milk, butter-milk, baby food, tomatoes, bananas etc. The Assistant Collector had assessed the same under chapter heading 8419.81 at the rate of 70% + 40% + 15%. Bein...
Franco Footwear Factory Vs. Income-tax Officer.
Court: Delhi
Decided on: Jun-02-1988
Reported in: [1989]30ITD457(Delhi)
ORDERPer Shri M. C. Agarwal, J. M. - This is an assesseds second appeal arising out of its assessment for Asst. year 1983-84.2. We have heard the learned counsel for the assessed and the learned Departmental Representative and have perused the material placed before us.3. Ground Nos. 1 & 2 in this appeal relate to the assesseds claim of weighted deduction u/s 35B of the Income-tax Act, 1961 read with Rule 6AA (c) of the Income-tax Rules in respect of an expenditure of Rs. 59,794 in respect of salaries of the staff employed in quality control and inspection. The assessed is a manufacturer and exporter of shoe uppers. In the year consideration the assessed claimed to have paid a sum of Rs. 65,230 as salary to the staff connected with quality control and inspection and claimed weighted deduction on a sum of Rs. 59,794 representing 11 months salary. The total salary bill of the assessed as reflected in the trading account/profit and loss account was of Rs. 13,72,128.05 debited to the tradi...
National Steel Works Vs. Collector of C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-01-1988
Reported in: (1988)(18)LC613Tri(Delhi)
1. We heard Sh.H.P. Arora, the learned Advocate for the appellants and Smt. Nisha Chaturvedi, the learned SDR for the respondent. Shri Arora submits that it is a fact that there were 3 opportunities of personal hearing on 21.4.1987, 18.8.1987 and 14.9.1987. He explained that on the first date he could not proceed to Meerut on account of serious local disturbances and on the remaining two dates he requested adjournment as he had matters coming up before this Tribunal. Smt. Nisha Chaturvedi, the learned SDR submitted that in both instances the learned Counsel for the appellants submitted an application for adjournment in the very last moment whereas he could have made a request much earlier. Smt.Chaturvedi does not oppose if the matter is to be remanded to the Collector to afford a hearing to the appellants.2. Shri Arora also submitted that over 3 lakhs of ruppes have been adjudged payable and the appellant is not in a position to deposit this amount. He, however, submits that the metho...
Paharpur Cooling Towers P. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-01-1988
Reported in: (1988)(17)LC529Tri(Delhi)
1. Since the question of classification has to be decided in the first of the above four appeals, the issue regarding refund (concerned in the other three appeals) depending on the decision as to the classification and durability, the appeals were heard together.2. The case for the appellants is that in connection with their work of construction of systems of water cooling towers they obtain logs of timber which are converted by them into their scantlings. Similarly duty paid plywood is also obtained by them and converted into plywood scantlings. These scantlings are then treated with preservatives to prevent damage by fungus, etc. Sometimes holes are drilled in the chir scantlings for purpose of fitments. In the course of conversion of logs into scantlings certain waste products arise such as (i) wood waste and (ii) saw dust. Under order dated 5.1.81 the Assistant Collector held that the chir scantlings, plywood scantlings, wood waste as well as saw dust are excisable and fall for cl...
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