Delhi Court September 1993 Judgments
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Glass Moulding Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-30-1993
Reported in: (1994)LC464Tri(Delhi)
1. This is an appeal against the order passed by the Collector of Customs (Appeals), Madras. Briefly stated the facts of the case are that the appellants filed 3 Bills of Entry dated 9-12-1991 for the clearance of "Optical glass raw sheets for making lenses" falling under Heading 7003.19 of CTA. On the basis of the declared unit price of U.S.$ 1.50 per kg. the total value of the goods worked out to Rs. 5,70,989/-. The appellants were served with a show cause notice stating that in view of the contents of the quotation given by the supplier and the telex dated 25-8-1991 and also the imports of "Optical glass raw sheets S-10" noticed at the rate of U.S. $ 1.80 per kg. the goods appeared to have been imported at a special discounted price which was not available to all buyers. The show cause notice alleged that the specially discounted price at which the goods had been invoiced could not be deemed as the normal price in the course of international trade.On these grounds and in terms of t...
R.S. Avtar Singh and Co. (P.) Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-30-1993
Reported in: (1994)49ITD119(Delhi)
1. The assessee-company and the department are in cross-appeals on the same issue, as to whether, the income from construction activities carried on in Libya is taxable in both countries or is taxable only in Libya. For assessment year 1984-85 for which the assessee is in appeal, the CIT(A) had held that, it is taxable in both the countries, while, for the two assessment years 1983-84 & 1985-86, for which years the department has come up in appeal, he had held that, it is taxable only in Libya. Therefore, the appeals are grouped together and disposed of by this composite order.2. In the appeal by the assessee, the issue revolves around the taxability of the income from construction business carried on at Libya. The contention of the assessee is that, the income so earned is not taxable under the Indian Income-tax Act because of the Avoidance of Double Taxation Treaty between India & Socialist Peoples Libyan Arab Jamahiriya (hereinafter referred to as ADT), while the contention...
Raj Kumar Gupta and ors. Vs. Municipal Corporation of Delhi and ors.
Court: Delhi
Decided on: Sep-30-1993
Reported in: 1993IVAD(Delhi)169; 52(1993)DLT418
D.P. Wadhwa, J. (1) The petitioners in this petition filed under Article 226 of the Constitution seek a direction in the nature of mandamus directing the respondents 1 to 3 to hold meeting of the departmental promotion committee to consider their cases for promotion to the post of Assistant Engineers and, if found suitable, to promote them to that post prior to the promotion of respondents 4 to 13. For this prayer the petitioners rely on rule 11 (a)(ii) of the relevant recruitment rules to the post of Assistant Engineers. Petitioners number 5 and are diploma holders in electrical engineering and are presently holding the post of Suprintendent (Tech) in the Delhi Electric Supply Undertaking, the second respondent. The third respondent is the Additional General Manager (Admn.) of D.E.S.U. Respondents 4 to13 are holding degrees in electrical engineering and have since been promoted to the post of Assistant Engineer, it is alleged, under interim orders of this Court passed in Writ Petition...
Rotex Mfrs. and Engrs. (Gujarat) Vs. Collr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1993
Reported in: (1993)(44)ECC236
1.1 The appellants are manufacturers of Solenoid valves and other products. These products were classified under Tariff Item 68 till 28-2-1986 and thereafter under Tariff Heading 8481.80. The appellants are duly registered as SSI factory and had been availing the benefit of relevant notification as applicable to SSI factories. During 1-3-1985 to 28-2-1986 the appellants were availing of the concession applicable to SSI factories vide Notification No. 77/85. This notification was rescinded by Notification No. 180/86 w.e.f. 1-3-1986. Simultaneously, however, another Notification No. 175/86 dated 1-3-1986 was made applicable. The appellants herein filed a classification list consequent to this change and got the rates approved by the department. However, by another Notification 202/86 the earlier Notification 175/86 was suspended for the period 25-3-1986 to 31-3-1986. Notification 213/86 dated 25-3-1986 became operative for the aforesaid period 25-3-[1986] to 31-3-1986. In other words, t...
Anand Motors Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1993
Reported in: (1993)(68)ELT845TriDel
1. In all these appeals, a common question arises, hence they are all taken up together for disposal as per law.The appellants are manufacturing Bushing Kits, suspension bushes, Steering Boot, Centre Bearing Rubber, Front Shock Absorber etc. and other parts. They had been filing classification list w.e.f. 13-5-1986 and declaring these goods as classifiable under sub-heading 4017.00 and declared in the classification list as Articles of synthetic vulcanised rubber (other than Hardened Rubber, claiming benefit of the Notification No. 216/86-C.E., dated 2-4-1986. In the classification list w.e.f. 16-4-1987, the goods had been classified under subheading 4016.19. The department issued show cause notice dated 18/20-7-1989 to the appellants on the ground that the goods are classifiable under chapter sub-heading No. 87.08 w.e.f. 1-4-1989 as motor vehicle parts at 20% ad valorem Short levy demand of Rs. 1,09,944.23 under Rule 9(2) read with Section 11A of Central Excises & Salt Act, 1944 ...
Hotel Jagadeswari (P.) Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1993
Reported in: (1993)47ITD454(Delhi)
1. These appeals by the assessee-Hotel Jagadeswari (P.) Limited, running a hotel, for the assessment years 1988-89, 1989-90 and 1990-91 against orders of Commissioner of Income Tax (Appeals) [In short CIT(A)], Coimbatore involve a common point regarding applicability of the Expenditure Tax Act, 1987 (here-in-after called The Act') which envisages a tax at 20 per cent ad valorem on "chargeable expenditure" incurred in a class of hotels wherein "room charges" for any unit of residential accommodation are Rs. 400 per day per individual.2. The hotel run by the assessee in the periods under appeal was liable to pay luxury tax under the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 (In short "Luxury Act"). The assessee claimed that room charges in its hotel for a unit of a residential accommodation being less than Rs. 400, the provisions of the Act were not applicable. This contention was rejected by the Assessing Officer as in his view, the luxury tax levied by the Stat...
Jesus Sales Corporation Vs. Union of India
Court: Delhi
Decided on: Sep-29-1993
Reported in: 53(1994)DLT674; 1995(75)ELT242(Del)
Gokal Chand Mital, Chief Justice 1. These writ petitions have been referred to the larger Bench because of the conflicting orders passed by the two Division Benches of this court, on the question, whether an oral hearing should be given before deciding an application mentioned in second proviso to Section 4-M of the Imports and Exports (Control) Act, 1947. 2. The Division Bench consisting of S. Ranganathan, and Sunanda Bhandare, JJ. in C.W.P. 2820/87, Shri Amrutlal Ganpatram Panchal v. Union of India and Another, on 25th September, 1987, passed the following order : 'Present : Mr. S. K. Paul with Mr. R. A. Mishra for the Petitioner C.W. 2820/87 The petitioner's contention is that a personal hearing should have been given before the condition was imposed calling upon the petitioner to furnish a bank guarantee of 10% of the penalty amount. We do not see any statutory requirement to this effect. The petitioner has made written applications which have been considered and, thereforee, ther...
Bharat Oxygen and Actyelne Co. Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-29-1993
Reported in: 1994(28)DRJ97
Dalveer Bhandari, J. (1) The petitioners in this petition have prayed that they be permitted to clear the is on payment of Customs duty at the rate of 60% plus 20% auxiliary duty. (2) The petitioners say that consignment of their goods namely 1000 M.T. of Crude Palm Stearin purchased by them from M/s Ashan Co. (Singapore) Pvt. Ltd. in terms of the Contracts dated 22.9.1980 and referred to in paragraph 3 of the writ petition and copies whereof are annexed at Annexure I of the writ petition are goods falling under Heading 15.14/17, Chapter 15, Section Iii of the first schedule to the Customs Tariff Act 1975 and are subject to the Customs Duty of 60% and Auxilliary Duty of 20% ad valorem. (3) Admittedly, before the goods arrived in India on 7.9.81, the petitioners filed writ petition before this court, with the prayer that the petitioners' goods be clear on 60% duty plus auxiliary duty, instead of 125% auxiliary duty. On 9.9.1981, the Division Bench of this court passed the following orde...
Hotel Jagadeswari Pvt. Ltd. Vs. Assistant Commissioner of Income Tax.
Court: Delhi
Decided on: Sep-29-1993
Reported in: (1994)48TTJ(Del)463
ORDERVIMAL GANDHI, J.M. :These appeals by the assessed - Hotel Jagadeswari (P) Ltd., running a hotel for the asst. yrs. 1988-89, 1989-90 and 1990-91 against orders of CIT(A), Coimbatore involve a common point regarding applicability of the Expenditure-tax Act, 1987 (hereinafter called The Act) which envisages a tax at 20% ad valorem on 'chargeable expenditure' incurred in a class of hotels wherein 'room charges' for any unit of residential accommodation are Rs. 400 per day per individual.2. The hotel run by the assessed in the periods under appeal was liable to pay luxury tax under the Tamil Nadu Tax on Luxuries in Hotels & Lodging Houses Act, 1981 (In short 'Luxury Act'). The assessed claimed that room charges in its hotel for a unit of a residential accommodation being less than Rs. 400, the provisions of the Act were not applicable. This contention was rejected by the Assessing Officer as, in his view, the luxury tax levied by the State Govt. was part of 'room charges' and when so c...
Assistant Commissioner of Vs. Sri Shankar Saran Kothiwal (Huf)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-28-1993
Reported in: (1994)49ITD219(Delhi)
1. The various assessees who are partners in a firm M/s Nand Lal Cold Storage & General Mills have filed these appeals for the various assessment years and the Department have also filed cross appeals for the various assessment years against each of those assessees and the common issue that is involved in these appeals is related to the value that is to be adopted in regard to land & building housing and the cold storage of the firm. Therefore, these appeals have been grouped together and are being disposed of by this composite order.2. Shri K.C. Srivastava appearing for the various assessees submitted that the approved valuer's report was obtained for the valuation dates relevant for assessment years 1980, 1981, 1982 and 1983 respectively.The approved valuer has noted that the cold storage has no open land and that if the properties were to be demolished then the Moradabad Development Authority had placed restrictions on the sale of the land.He had also observed that the prop...
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