Delhi Court December 1989 Judgments
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Wax and Wax Products Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-19-1989
Reported in: (1990)LC571Tri(Delhi)
1. This appeal is against the order dated 28-8-1987 passed by the Collector of Customs (Appeals) Calcutta by which he had upheld the order dated 7-10-1986 passed by the Deputy Collector of Customs, Special Investigation Branch of the Calcutta Customs House ordering absolute confiscation of the consignment of Nutmeg Oil under Section 111(d) and 111(m) of the Customs Act, 1962 for unauthorised import and for under-valuation of the goods. The appellant is stated to be a proprietory firm whose proprietor has since expired and this appeal is being pursued by his wife. The appellants imported a consignment for which a Bill of Entry was filed on 24-4-1985 declaring the CIF value of Rs. 26,066/-. The Customs House found that the declared value of 1.75 per kg. in the packing of 25 kg. was not the correct value because on enquiry with the local agent of the supplier from U.K., M/s. H.E.Daniel Limited, it was found that the value of the goods is actually 2.95 per kg. This, the Customs House foun...
Softek (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-19-1989
Reported in: (1990)32ITD540(Delhi)
1. This appeal filed by the assessee is directed against the order dated 20-2-1987 passed by the CIT(A) for the asst. year 1982-83.2.The first two grounds raised in this appeal dispute the disallowance of the assessee's claim for investment allowance of Rs. 79,069 on new machinery purchased and installed during the year in question. This is the first year of assessment of the assessee which is a private limited company. It was incorporated on 19-8-1980 with the main object of taking over the business of the partnership firm M/s. Softek. The company is a software house specialising in computer programmes for mini and micro computer systems and data processing. In computation of its income for asst. year 1982-83, the assessee claimed investment allowance to the tune of Rs. 79,069 on new machinery purchased, details whereof are as under:- 3. The ITO noted in the assessment order that the assessee has not created any reserve during the year as prescribed under the provisions of Section 32...
Collector of Central Excise Vs. Hindustan Lever Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-18-1989
Reported in: (1990)LC506Tri(Delhi)
1. This is an appeal filed by the Collector of Central Excise, Calcutta-I, against Order-in-Appeal No. 118/Cal.-I/88, dated 18-4-1988 passed by the Collector of Central Excise (Appeals) Calcutta. By this order, the Collector (Appeals) set aside the Order-in-Original No.15/86/4/53/87, dated 30-10-1987 passed by the Assistant Collector of Central Excise, 'C Division, Calcutta, confirming a demand on the respondents for a sum of Rs. 1,21,99,960.00 as Central Excise duty.2. The facts of the case, briefly stated, are that M/s. Hindustan Lever Ltd., Calcutta (the respondents in the present appeal) are engaged in the manufacture, inter alia, of soap, an excisable article falling under Item 15 of the First Schedule (the 'GET' for short) to the Central Excises & Salt Act, 1944 (the 'Act' for short). In terms of Notification No. 201/79, dated 4-6-1979 issued by the Central Government under Rule 8(1) of the Central Excise Rules, 1944, all excisable goods, on which excise duty was leviable, w...
Shree Chand Agarwal Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-18-1989
Reported in: (1990)(48)ELT115TriDel
1. The learned Counsel stated that from the Tobacco Excise Manual Chapter III as also from the old tariff it would be seen that tobacco dust was considered as a type or form of unmanufactured tobacco falling under the old tariff item No. 4.I(5). The appellants have been merely dealing in these forms of unmanufactured tobacco. They were purchasing it and selling it as such. The appellants were also dealing in stems and stalks of tobacco which were also a variety of unmanufactured tobacco falling under the old tariff item 4.1(8). They used to purchase them and sell it to customers and after sale if the customer so desired, used to grind them in their 'chakki' on payment of charges at the rate of 50 paise per kg.2. It was his submission that in the tariff as it stood at the relevant time i.e. during 1986-87 to which both these appeals belong, unmanufactured tobacco carried 'nil' rate of duty and dealers in unmanufactured tobacco were not required to take out any licence and were not subj...
Commissioner of Income-tax Vs. Raghavendra Singh
Court: Delhi
Decided on: Dec-18-1989
Reported in: [1990]185ITR357(Delhi)
Kirpal, J.1. We heard counsel for the parties. In our opinion, the following two questions of law arise. 2. We, accordingly, direct the Tribunal to state the case and refer the following two questions of law to this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the interest amount of Rs. 14,224 is not taxable separately under the head 'Other sources' (2) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the interest receipt should first be deducted from the interest paid and, thereafter, the balance of interest paid should be allocated against the taxable and non-taxable incomes of the assessed ?' 3. There will be no order as to costs. ...
Express Newspapers Ltd. Vs. Union of India
Court: Delhi
Decided on: Dec-18-1989
Reported in: 1990RLR104
S.N. Sapra, J. (1) Before granting a temporary injunction, the Court should be satisfied that plaintiff has a good prima facie case, Court's interference is necessary to protect him from an irreparable loss or at. least, serious injury, and the balance of convenient is in favor of plaintiff. (2) As already stated above, plaintiffs challenged the re-entry notice, issued by L & D.O. and the demolition notice, issued by the Corporation, by writ petitions u/Art. 32 of the Constitution of India, in the Supreme Court. (3) Vide judgment dated 7.10.85, as : AIR1986SC872 , the Supreme Court quashed the impugned notices. Mr. Justice A, Sen gave the lead judgment and held : 'WE cannot possibly in these proceedings under Article 32 undertake an adjudication of this kind but I am quite clear that respondent No. 5, the L&D.O.;, having already indicated his mind that the amount of conversion charges would be more than Rs. 3.30 crores, it would not subserve the interests of justice to leave the adjudi...
State Vs. Pyare Lal Nehru
Court: Delhi
Decided on: Dec-18-1989
Reported in: I(1990)BC533; 41(1990)DLT189
M.K. Chawla, J.(1) By this Judgment, we purpose to dispose of four connected appeals of the appellant as the evidence in all the four is common and the same questions of law and fact arise. (2) Shri P.L. Nehru, appellant herein, was working as Collective Cashier in M/s New India Assurance Company Ltd., New Delhi, during the period 1961 to 1963. Shri S.N. Gupta was one, amongst many other Inspectors, entrusted with the job of collecting premium from the insured persons either in cash or by cheque, and issue receipts for the same. The Inspectors thereafter deposited such collections with the Collective Cashier. In acknowledgement of the premium so received, the Collective Cashier was required to sign four copies of the receipts in the custody of the Inspector and retain one copy with him for record. This receipt is known as7-A. It was the duty of the Collective Cashier to send daily collections to the Central Bank of India, Janpath, New Delhi through separate pay-in slips and in return, ...
Hindustan Copper Limited Vs. Union of India and ors.
Court: Delhi
Decided on: Dec-18-1989
Reported in: 40(1990)DLT370
S.B. Wad, J. (1) This writ petition is directed against the order of the Central Government in revision, passed on 20.5.71, holding the Rotary Disc Screen equipment not as mining machinery under item 72(18) ICT. This equipment is used in the Copper mine in Khetri Copper Project under the control of National Mineral Development Corporation (NMDC). The Nmdc executed a contract with M/s Venopic Elsa of France to fabricate and supply the said equipment through a contract dated 9.3.67. The equipment arrived in two consignments. The petitioners contended that they were liable to pay duty under item 72(18) as mining machinery. The same was not accepted by the authorities and they charged a much higher rate as 'Machinery' general. The petitioners paid the customs duty on that basis. Thereafter the petitioner applied for the refund of the amount charged in excess by the Department. (2) The Assistant Collector of Customs, New Delhi, by his orders dated 6.7.70 held that the machinery in question ...
Pace Education (P.) Ltd. Vs. Inspecting Assistant Commissioner.
Court: Delhi
Decided on: Dec-18-1989
Reported in: [1990]33ITD28(Delhi)
ORDERPer V. P. Elhence, Judicial Member - The assessed is aggrieved of the order dated 24-2-1987 of the learned Commissioner of Income-tax, Delhi-III, New Delhi for the assessment year 1985-86, passed under section 263 of the Income-tax Act, 1961.2. The assessed is a company. It moved an application dated 10-11-1985 before the Inspecting Asstt. Commissioner (Asst.) under section 197 for grant of 'No Objection Certificate' for remitting an amount of 13,000 US dollars to one Mr. Stephen Blash (an US Expert on Computer Education and an employee of M/s. Yourdon Inc. USA) without deduction of income-tax at source. The details of the amount of 13,000 US dollars were as follow :(i) Remuneration for lectures for 20 day @ 150 US dollars per day 3000 US dollars(ii) Courseware Publication charges .... 1000 US dollars Total .... 13,000 US dollars The assessed stated before the Inspecting Asstt. Commissioner (Asst.) that Mr. Stephen Blash had been invited to deliver lectures in the Seminar and Work...
Collector of Central Excise Vs. Essel Packaging Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-15-1989
Reported in: (1990)(26)ECC217
1. The issue for decision in this appeal is the classification of the following products:- (ii) BOPP (Bioxically Oriented Polypropylene)/LDPE coated glassine paper. The Respondents filed classification lists No. 23/84 and 28/84 effective from 6-8- 1984 and 10-9-1984 respectively classifying the above products under Tariff Item 17(1) claiming exemption under Notification No. 63/82-CE dated 28-2-1982 as converted types of paper. The classification lists were approved provisionally. However, it was observed that VM PET/LDPE coated glassine paper consists of four ply laminate in which the 1st layer is of paper, second LDPE, third Vacuum Metallised Polyester and fourth, again LDPE and that BOPP/LDPE coated glassine paper consists of four ply laminate in which the 1st layer is of paper, the second, third and fourth layers are of the same plastic as in the case of VM PET/LDPE coated glassine paper (with the difference that the third layer is polypropylene). Therefore, a show cause notice was...
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