Delhi Court March 1990 Judgments
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Gulab Rai Vs. Municipal Corporation of Delhi and ors.
Court: Delhi
Decided on: Mar-31-1990
Reported in: AIR1990Delhi249; 42(1990)DLT121
B.N. Kirpal, J. (1) The challenge in this bunch of writ petitions, .which are being decided by this common judgment, is to the 'resolution of the Municipal Corporation of Delhi whereby it approved the proposal of the Delhi Electric supply Committee to enhance minimum consumption guarantee charges from Rs. 40 per Kva to Rs. 340 per Kva in respect of Arc/induction furnaces.(2) The petitioners have set up/installed furnaces for the manufacture of castings and have their factories m Delhi. These furnaces have been set up after having obtained valid licenses from the respondent-Corporation for the manufacture of castings.(3) One of the important raw-materials for the petitioners is electricity. Each of the petitioner has obtained electricity from the respondents and the sanctioned load is more than 100 KWS. The exact sanctioned load varies, depending upon the size and capacity of the furnaces set up by the different petitionters, but each one of them has a sanctioned load of more than 100 K...
Collector of C. Ex. Vs. Aromatic Intermediates and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-30-1990
Reported in: (1991)LC95Tri(Delhi)
1. The respondents are manufacturers of Synthetic Organic Dyestuff as well as dispersed organic pigment paste falling under Item 14D and Item 14I(4) respectively of the erstwhile Central Excise Tariff. During the year 1981-82 they manufactured and cleared synthetic organic dyestuff without payment of central excise duty due thereon and used the same captively for the manufacture of dispersed organic pigment paste. They filed declaration under Notification No. 111/78-C.E., dated 9-5-1978 and availed of exemption of central excise duty under Notification No.80/80-C.E., dated 19-6-1980, as amended. The clearances of synthetic organic dye-stuff for captive consumption and the clearances of dispersed organic pigment paste taken together, they exceeded the exemption limit prescribed in the Notification No. 80/80-CE. The Department, therefore, issued show cause notices proposing recovery of the duty of Rs. 67,127.45, Rs. 71,884.61, Rs. 70,628.88, Rs. 65,339.53 and Rs. 68,339.69 for the finan...
Agro Foods Punjab Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-30-1990
Reported in: (1990)(27)ECC277
1. This appeal arises out of and is directed against the Order-in-appeal No. 330-CE/CHG/89 dated 27-9-1989 passed by the Collector of Central Excise (Appeals), New Delhi.2. The dispute in the present appeal is about the classification of 'fruit juice concentrate/pulp/tomato paste' manufactured by the appellants. The point to be decided is whether these items are classifiable under sub-heading 2001.10 as held by the Revenue or under sub-heading 2001.90 as claimed by the appellants.3. The facts of the case in brief relating to this dispute are that the appellants are engaged in the manufacture of fruit juice concentrate/pulp and clearing their products in big 'barrels and cans' of 30 kgs., 56 kgs., or 66 kgs. capacity. The Assistant Collector has classified the goods in question under sub-heading 2001.10 considering such goods as sold in 'Unit containers', attracting duty @ 5% BED and 5% SED as against the appellants' claim for classification under sub-heading 2001.90 at 'Nil' rate of d...
Vizag Bottling Co. Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-30-1990
Reported in: (1990)(29)LC476Tri(Delhi)
1. M/s. Vizag Bottling Co. (P) Ltd had filed the above captioned four appeals being aggrieved from the order passed by the Appellate Collector of Central Excise, Madras The Collector (Appeals) had disposed of the four appeals by a common order as the issue involved was similar. The same order is the subject-matter of appeal before the Tribunal. As the issue involved is similar, the above captioned four appeals are disposed of by this common order.2. Shri G. Prabhakar Shastri, learned advocate the appeared on behalf of the appellant. He has filed appeal No. ED/SB/A/756/83-A which is not listed for hearing today. It also emerges from the same order and as such, it may also be heard today. Shri G.V. Naik, the learned Joint CDR has got no objection to the same. Accordingly we proceed to decide the above captioned four appeals.3. Shri G. Prabhakar Shastri, the learned advocate, has reiterated the facts and pleaded that the issue in dispute is refund claim of the appellant for the period fr...
Anmol Trading Corporation Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-30-1990
Reported in: (1990)(27)ECC298
The appellant, which is a proprietary firm, imported 2500 MT of white cement from South Korea. The consignment was shipped on 31.3.84 and arrived at Bombay Port on 14.5.84. For the purpose of payment of additional duty of customs, the appellant claimed classification under T.I. 23(1) of the erstwhile CET, but it was not accepted and the Assistant Collector, by an order dated 6.1.86, classified it under T.I. 23(2). The appellant preferred an appeal, which was rejected by the Collector of Customs (Appeals) by order dated 16.6.87. This order has given rise to the present appeal.2. We have heard Sh. V. Lakshmi Kumaran, Ld. Advocate for the appellant and Sh. V. Chandersekharan, Ld. S.D.R. for the respondent.3. L.A., Sh. Lakshmi Kumaran, for the appellant, made following submissions : (i) Tariff Item 23(1) is an inclusive one and all varieties which confirmed to the specifications laid down for ordinary portland cement vide ISI 269-76, would be covered by this Entry. (ii) The entry does not...
Uma Shankar Somani Industrial Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-30-1990
Reported in: (1990)(30)LC385Tri(Delhi)
1. The above captioned appellants had filed revision applications to the Addl. Secretary, to the Government of India, Ministry of Finance, Department of Revenue, New Delhi. The said revision applications were received in the Department of Revenue on 3rd November, 1982. Shri I.C.Upadhyay with Shri J.K. Upadhyay, the learned advocate has appeared on behalf of the appellants and has pleaded that both the appeals may be disposed of by a common order. Shri G.V. Naik, the learned Joint CDR has got no objection to the same. Accordingly, we dispose of both the appeals by this common order.2. The revision applications mentioned in para No. 1 were transferred to the Tribunal to be disposed of as appeals. At the outset of the hearing, the Bench had pointed out to Shri I.C. Upadhyay, the learned advocate that the Customs, Excise and Gold (Control) Appellate Tribunal had come into existence on 11-10-1982 and as such, the appellants should have filed the appeals before the Tribunal and not revision...
Commissioner of Wealth-tax Vs. Sanjeev Ghai
Court: Delhi
Decided on: Mar-30-1990
Reported in: [1990]185ITR317(Delhi)
1. We have heard counsel for the petitioner. No one present on behalf of the respondent. 2. In our opinion, a question of law does arise from the order of the Tribunal. We, thereforee, direct the Tribunal to state the case and refer the following question of law to this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that there was no cessation of sales tax liability of Rs. 11,40,967 in the case of the firm, Messrs. Kwality Restaurant and Ice-cream Company, and thereby deleting the addition of Rs. 1,36,900 by following their earlier order in Wealth-tax Appeal No. 1458/D/84 in the case of the other partner which has not been accepted by the Department ?' 3. The petition stands disposed of. ...
J.K. Synthetics Ltd. Vs. Assistant Commissioner of Income-tax
Court: Delhi
Decided on: Mar-30-1990
Reported in: (1990)84CTR(Del)91; [1990]185ITR541(Delhi)
Wadhwa, J.1. By order dated March 23, 1990, we dismissed this petition in liming and stated that we would give our reasons later. 2. The petitioner, a public limited company, challenged the order dated March 7, 1989, of the respondent whereby it dismissed an application of the petitioner for exemption from TDS (tax deduction at source) on interest payable by the petitioner to its foreign supplier of raw material. The petitioner claimed exemption under section 10(15)(iv)(c) of the Income-tax Act, 1961 (for short 'the Act'), the respondent held that in view of the proviso to sub-section (2) of section 195 of the Act, such a certificate could not be granted. 3. The case of the petitioner is that it imported certain spin finish oil from Japan costing US $ 68850. One of the terms of repayment of the supply price was that the petitioner had to pay interest at the rate of 9.3125% on the value of imports. The Japanese supplier sent an invoice dated September 12, 1988, for the interest payable ...
S.K. Nayyar and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-29-1990
Reported in: (1990)(30)LC278Tri(Delhi)
1. These are the appeals against the order of the Addl. Collector of Customs, Delhi dated 15.9.1988 passed with reference to two consignments of DMF disks received under AWB No. 555-1039-2130 and under AWB No. 555-1039-2126 received in the name of M/s. Charu International (P) Limited, New Delhi.2. Regarding the first consignment, the Bill of Entry No. 210396 dated 10.11.87 was filed and the matter was adjudicated upon by the Asst.Collector of Customs Shri K.J. Chowdry on 17.11.87. By this order, the Asst. Collector confiscated the goods but allowed them to be redeemed on payment of fine of Rs. 10,000/- only.3. It is the department case that before the goods could be physically released a complaint was received by the Customs from M/s. Charu International in which they stated inter alia that it appeared that somebody had used their name and imported the goods and was trying to clear the same from Customs.4. As such the Customs preventive kept survillance and when one Shri Rajesh-war Sh...
Collector of C. Ex. Vs. Maharashtra Elektrosmelt Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-29-1990
Reported in: (1990)(27)ECC335
1. The issue for determination in this appeal is the classification of the following :- (1) Insulation between water cooled shield and pressure rings, - asbestos packing, asbestos cement, sheets/segments etc.2. The respondents imported the above items & claimed re-assessment under Heading 85.18/27(6) of the Customs Tariff Act, 1975 as the goods are for exclusive use in a particular type of furnace. Benefit of concessional rate of duty of 40% under Notification 172/77 was also claimed. The Assistant Collector classified items 1 and 3 respectively under Heading 68.01/16(1) - "Articles of natural or artificial stones, of agglomerated natural or artificial abrasives, of plastering material, of cement, of concrete, of asbestos, of asbestos-cement or cellulose fibre cement, or of mica; articles of vegetable materials agglomerated with mineral binders; mineral wools; expanded mineral materials; articles of other mineral substances, not elsewhere specified or included (1) Not elsewhere sp...
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