Delhi Court October 1989 Judgments
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Collector of Central Excise Vs. Amar Dye Chem. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)(26)ECC199
1. The respondents were engaged in the manufacture of S.O. Dyes falling under Tariff Item 14D. Prior to 19.6.80, there was no special excise duty on S.O. Dyes. From 19.6.80 special excise duty was imposed on the product. The respondents had some stock of finished S.O. Dyes on 18.6.80, which was cleared from their factory after 19.6.80. The question arose whether special excise duty was payable on the said stock. While the Assistant Collector held that the above duty was payable although the goods were cleared from the factory after 19.6.80, the Collector of Central Excise (Appeals) set aside the order of the Assistant Collector holding that those were pre-Budget stock and hence no special excise duty was payable thereon.2. We have heard Shri Sunder Rajan, learned DR for the appellant-Collector and Shri Gopal Prasad, learned consultant for the respondents. Shri Sunder Rajan has argued that the issue involved in this case is covered by Gujarat High Court judgment in the case of Maheshwa...
Kamath Packaging Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)LC340Tri(Delhi)
1. The above appeal has been filed against the order of the Collector of Central Excise dated 26-9-1988 confiscating HDPE circular bag waste and HDPE laminated fabric waste imposing Central Excise duty on the above-mentioned items and imposing a penalty.2. As the Central Excise Department was of the view that the appellants suppressed the fact of manufacture and clearance of HDPE circular bag waste and laminated fabric waste without following Central Excise procedure and without payment of Central Excise duty with an intention to evade payment of duty, a show cause notice dated 23-2-1988 was issued to the appellants invoking Section 11A of the Central Excises & Salt Act read with Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944. The allegation of manufacture and non-accountal of the above two items was held proved by the Collector of Central Excise. In the impugned order the Collector held that "their only contention is that certain quantity of waste material is gen...
Kamath Packaging (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)(25)ECC242
1. Both the appeals involve common issues and hence are being disposed of by this common order.2. The question of excisability of 'waste' arises for consideration in these appeals.3. The appeals have been filed against the order of the Collector of Central Excise dated 26-9-1988 confiscating HDPE bags/sacks manufactured and cleared by the appellants (redemption fine of Rs. one lakh in lieu thereof has been imposed) and imposing penalties on the appellants. M/s. Kamath Packaging Pvt. Limited situated at Yeshwanthpur, Hubli, Bangalore North Taluk (hereinafter referred to as Unit-I) was licensed for the manufacture of HDPE tapes, sacks, bags, fabrics and laminated fabrics. Duty was being paid on HDPE tapes, sacks and bags from 1986 and HDPE fabrics were being cleared free of duty of the manufacture of sacks/bags. During the period of manufacture from May, 1986 to October, 1987 Unit-I generated a large quantity of waste arising in the course of manufacture of tapes and fabrics, the appell...
Collector of Customs Vs. Bharat Sales Corporation
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)(26)ECC101
1. This appeal has been directed against the order dated 29-9-1983 passed by the Collector of Customs (Appeals) Calcutta by which the Collector had set aside the order of the Assistant Collector of Customs, Group (V), Custom House, Calcutta classifying Simmering Oil Seals BI 15 GD Part No. 000997 7947 valued at Rs. 85,781.67 (CIF) under Heading 84.06 of the Customs Tariff Act, 1975 at the standard rate of duty. The Collector (Appeals) in his order held that the correct classification of the goods was not under Heading 84.06-CTA but would be under Heading 84.65-CTA as machinery parts of general use. The Collector of Customs, Calcutta has filed this appeal being aggrieved against the above order of the Collector (Appeals).2. The facts in brief are that when the Bill of Entry for the clearance of the above said goods was filed describing them as spare parts for combustion engine, the Custom House examined the goods with reference to the simmering oil seals catalogue (Simirit No. 690) and...
Ambitious Gold Nib Mafg. Co. Pvt. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)(47)ELT396TriDel
1. This appeal arises and directed against the Order No.S/10-185/82-LSIIB dated 21-9-1982 passed by the Additional Collector of Customs, Bombay.2. The appellants imported one Automatic Machine Type SPM-61 from Switzerland. The invoice 21467171973, dated 23-4-1982 of M/s. Pen Service SA. Switzerland was produced alongwith Bill of Entry for clearance. The goods were described in the B/E as "One No. Secondhand Automatic Machine Type SPM-61 complete spares, Accessories etc. and the total value was shown as S. Frs. 68,000 c.i.f. Bombay". The clearance of the goods was sought against import licence No. P/CG/1921925, dated 31-3-1980 issued for import of one No. Automatic Machine Type No.SPM-61 to produce Ball Pen Tips starting from X-10, Blanks Machine etc.(Secondhand) and issued for Rs. 3,36,0497-(equivalent to S. Frs.68000). At the time of clearance, on examination by the Department, the imported machine was found to be Brand New and the goods were under valued. Hence proceedings were init...
Uma Textiles Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)LC135Tri(Delhi)
1. The appellants have filed this appeal under Section 129-A(1) of the Customs Act, 1962 against the order-in-original No. 27/87 dated 25.5.87 passed by the Addl. Collector of Customs, New Delhi.2. The facts of the case are that the appellants wrote to M/s. Likai Nercurdise Ltd. Taipai that they wanted to import 50 tonnes of Viscose Staple Fibre and sought for their offer. The exporters vide their letter dated 30.4.85 offered the appellants the said quantity of fibre at USSI 45 kg and informed them that they were awaiting their orders.The appellants vide their letter dated 20.5.85 requested the exporters to ship 4 containers at US $ 1.80 Kg on CAD basis and that they will pay against their documents. The exporters, as a special case, vide their letter dated 15.6.85 agreed to send the goods and sent their indent for 4 containers and also their invoice/contract No. SM-48 dated 15.6.85. The contract was registered on 25.6.85 to the Ministry of Commerce. The contract was for the first qua...
P.C. Aggarwal Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)(26)ECC38
1. The appeal is against the order of the Collector of Central Excise, Kanpur who has held that the 10 kgs. of Palladium Chloride of foreign origin have been imported without proper import licence in contravention of I.T.C. regulations and thereby confiscated the same with option to redeem the same on payment of a fine of Rs. 1 lac and penalty of Rs. 1 lac on Shri P.C. Agarwal, Prop, of M/s. Standard Chemicals and Biological Manufacturing Co., Nagpur. Duty at the appropriate rate was also payable.2. In this appeal, the appellants have stated that persuant to a tender notice floated by the Indian Turpentine and Rosin Co. Ltd. on 7-6-1984 inviting tender for supply of 20 kg of Palladium Chloride, the appellants procured the same from Shri Vijay Kumar Chauhan and had the 10 kgs of Palladium Chloride delivered. The Central Excise staff visited the factory of M/s. Indian Turpentine and Rosin Company Ltd. The business and residential premises of the appellants were searched but no contraban...
Janta Ayurved Bhawan Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-31-1989
Reported in: (1990)LC202Tri(Delhi)
1. In this appeal, the appellants have sought for setting aside the order-in-original No. 25-C/86 dated 5-11-1986 passed by the Collector of Customs, New Delhi, by which, the Collector of Customs had confiscated the impugned goods Sufeed Sarah (Poppy Seeds - Khaskhas) under Section lll(d) of the Customs Act, 1962 (hereinafter referred to as Act) imposition of Rs. 2.5 lakhs of Redemption fine and Rs. 10,000/- personal penalty under Section 112 of the Act.2. The facts of the case as set out in the order-in-original are that the appellants filed Bill of Entry No. 1168 dated 29-9-1986 for the clearance of Sufeed Sarah (Poppy Seeds - Khaskhas) of declared value of Rs. 1,23,615/- CIF covered under Invoice No. 6/62/E/SCL/86-87 dated 21-8-1986 of M/s. Saeed & Co., Lahore. The appellants claimed the clearance of the goods under import under O.G.L. Appendix 6(1) of AM 85-88 Policy. The Customs covered the impugned goods under Entry No.121 of Appendix 2 Part B of AM 85-88 Policy and for the ...
Raj Kishore Gupta Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-30-1989
Reported in: (1990)(48)ELT64TriDel
1. Since all the 4 appeals arise out of a common impugned order, a common order is being passed.1.2 Acting on a secret information, two persons namely Umesh Kumar Agarwal (U.K. Agarwal) and Mukesh Kumar Agarwal (M.K. Agarwal) were apprehended by the Station House Officer (Police) Vasant Vihar between 4.30 and 6.00 hrs. on 17-12-1981 in a taxi No. DLT-4940 which came from the side of Hilton Lodge Guest House. As the taxi came to a halt, a boy who later disclosed his identity as U.K. Agarwal tried to get out of the taxi with a cream-coloured suitcase in his hand. He was overpowered by the Police officer then and there. In the meantime, a person namely D.S. Sodhi, r/o B-4/6, Vasant Vihar happened to pass that way. He was also made to join the Police party. On questioning about the contents of the suitcase, U.K. Agarwal first gave some evasive replies but ultimately admitted that he was carrying some contraband gold and its sale proceeds. He further stated that another boy namely M.K. Aga...
Associated Traders, Sarvodya Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Oct-28-1989
Reported in: (1990)(26)LC360Tri(Delhi)
1. The above captioned 4 appellants had filed 4 appeals in the Tribunal, being aggrieved from the order No. S/10-83/87 SIIB/DRI/BZU/122/43/86 dated 23rd February, 1988. Since all the appeals emerge from the same order and as such the same are being disposed of by a consolidated order.2. Briefly the facts of the case are that M/s. Prabhat General Terpene Industries Pvt. Ltd., M/s. Associated Traders; and M/s. Sarvodaya Rosin Works, had imported Gum Rosin of 'FAQ grade' of Indonesian Origin.Name Bill of Entry for Quantity & CIF value warehousing No.Prabhat General 2357/66 (N.V. Neptune 90 MT 4,53,228/-Terpene Indus. Hasper).Associated Traders.2357/65 (N.V. Neptune 90 MT 4,53,228/- Jasper).The above captioned Bill of Entries filed by Shreeram Clearing & Forwarding Agency, Bombay-38 for warehousing covering the import of 90 MTs and 54 MT Gum Rosin declared to be of 'FAQ' grade of Indonesian origin on the above captioned appeal Nos. 1 to 3. The goods were supplied by M/s. Kapsco Pv...
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