Delhi Court June 1997 Judgments

Precision Stationery (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT388TriDel

1. In this case, the appellants have filed a stay application subsequent to quantification of demand by the Department but nobody has appeared inspite of Tribunal's miscellaneous Order No. 31 /97-C, dt.1-4-1997 in which also, they had been given an opportunity to file a stay application as per rules and fixing the matter on 18-6-1997.2. In view of the fact that the aforesaid order puts a notice on the appellants that the matter is coming up on 18-6-1997, they should have been made some arrangements for appearance. The appeal could not be heard till the bar of Section 35F is crossed. We, therefore, take up this stay application and observe that the issue involved in this matter relates to classification of continuous computer stationary, whether plain or inter-leaved with carbon and whether plain or printed with EZR lines name or logo of company or format of bills, order forms, gate pass, etc. would be classifiable under Chapter heading 48.20 or 48.23.3. The applicants, in this respect...

Naraina Ram Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(72)LC888Tri(Delhi)

1. This is an appeal against the order of Commissioner of Customs, Jaipur dated 19.9.1995.2. Ld. Counsel stated that this case relates to seizure of 235 silver chaursas weighing 311.711 kgs. from Shri Govardhan Singh and others on 6.1.1993 by the Jodhpur Police and Customs.3. The appellant Shri Naraina Ram was in no way concerned with the alleged silver or smuggling thereof and no penalty was imposed on him.However, it was his jeep which has been confiscated absolutely and that is why he is aggrieved. It was their submission that the Ld.Commissioner has erred in doing so as the silver was seized from Nissan Truck No. RJM 1729 and Jeep No. RJ 16C 0008 and not from the impugned Jeep No. WBH 3825 or WGU 8906.4. It was also his submission that in spite of the fact that he had claimed the confiscated jeep on 17.2.1993 the Commissioner has not released the jeep to him on the ground that he was not made noticee in SCN dt. 25.6.1993 and-therefore it was not open for him to release the jeep to...

Teletube Electronics Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC657Tri(Delhi)

1. This is an appeal against the order of Collector (Appeals), Ghaziabad dated 30-5-1994.2. Ld. Counsel submitted that the appellants are engaged in the manufacture of Cathode Ray Tubes falling under Heading 85.40 in their factory for the last about 20 years.3. During the course of manufacture of picture tube, apart from other items, the following items are used.4. The A.C. denied the Modvat credit on the above mentioned items and the appellants went into appeal before the Collector (Appeals). The case was remanded back to the A.C. for want of show cause notice.Accordingly, the A.C. issued a show cause notice to the appellants and finally denied the Modvat credit on the above items. Aggrieved against the said order, the appellants again preferred an appeal before the Collector (Appeals) who modified the orders of the A.C. He allowed Modvat credit on H.C.A. and H.F.A. but upheld the orders of A.C. so far as eligibility of Modvat credit on Tungsten Coil and Caustic Soda is concerned. Th...

Collector of Central Excise Vs. Coolade Beverages Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(99)ELT349TriDel

1. The Revenue is aggrieved by the order of the Commissioner (Appeals), Customs and Central Excise, Ghaziabad extending the benefit of Modvat credit of Rs. 4,333/- on Electronic Weighing Machines connected with the conveyor belt of the bottling plant of the respondents who are manufacturers of beverages, holding that this item comes within the purview of the meaning of 'capital goods' under Rule 57Q of the Central Excise Rules, 1944. The respondents used Micro Controlled Electronic Weighing machines to ensure correct weight of each ingredient such as sugar, essence, syrup, etc. to the last milligram which is very essential to ensure 100% taste of the cold drinks manufactured by them and after weighment, the ingredients are sent to the bottling plant where a high speed washing machine and filling machine are installed and the whole process carried out continuously.2. The lower Appellate authority has held that the disputed item was covered by Clause 1(c) of the Explanation to Rule 57Q ...

Atlas Copco (India) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC64Tri(Delhi)

1. This appeal is directed against order-in-original dated 6-12-1988 passed by the Additional Collector of Central Excise, Pune against the appellant.2. Appellant, engaged in the manufacture of Aquadrill 441(1) Water Well Rigs and Air Compressors mounted on carriers, filed price lists in Part I and was clearing such equipment on payment of duty on the approved value. Appellant had declared in the price lists the value of Aquadrill and Compressors but not the value of cabin and rear platform mounted on chassis supplied by the customers on which Aquadrill and Compressor are mounted. Appellant was paying duty on the value of Aquadrill and Compressor as shown in the price lists and duly approved. On 8-4-1987 notice was issued to the appellant stating that during the period 11-10-1986 to 28-2-1987 appellant was liable to pay duty on the value of cabin and rear platform fitted in the chassis on which Aquadrills and Compressors were mounted and proposing demand of duty on the said value. In ...

Polaris Inc. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC67Tri(Delhi)

1. Appellant imported a post parcel of nails, screws, screwdriver, plastics etc. from Germany and claimed exemption from duty under Notification No. 208/81-Cus. as subsequently amended which covered inter alia the following goods :- "Instruments and implants including self curing acrylic Bone Cement for replacement and bonding of hips, knee and other joints for severely crippled and handicapped." In support of the claim they submitted before the Assistant Collector photocopy of the certificate dated 10-7-1980 issued by the Director, Central Institute of Orthopaedics, Safdarjung Hospital and another certificate of same date issued by the Assistant Director General (Medical) of the Directorate General of Health Services. The Assistant Collector held that the goods were not eligible for the benefit of the said exemption Notification and that the certificates produced did not indicate that the goods were for use on severely handicapped persons as required under the relevant notification. ...

Collector of Cus. Vs. Continental Constructions Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(96)ELT121TriDel

1. This Revenue Appeal is directed against the Orders dated 25-9-1991 of the Collector of Customs (Appeals). The respondents imported excavators and cranes which had been used in Iraq for a project. They claimed concessional rate of duty under Notification 220/90-Cus., dated 26-7-1990. This notification grants partial exemption to machinery and equipment on the condition that a Joint Secretary in the Ministry of Commerce certifies that the project for which the machinery was initially purchased has been cleared by the Working Group of the Export Import Bank of India established under Section 3 of the Export Import Bank of India Act, 1951, and a certificate issued by Chartered Engineer to the effect that the machinery has been used in the project for a period not less than 5 years. The Asstt. Collector denied benefit of exemption to excavators on the ground that after taking into account the date of invoice and the date of shipment there was hardly any time left for shipment and instal...

S.V.R. Rao Vs. Byford Leasing Limited

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. For the disposal of these two miscellaneous applications moved by Mr. S.V.R. Rao, hereinafter referred to as the applicant, it will be convenient to set out briefly the background of the case as follows : 2. In Complaint Case No. 210/90 this State Commission ordered the respondent M/s. Byford Leasing Limited to refund Rs. 93,681/- together with 12% interest thereon from the date of filing the complaint till repayment, besides Rs. 10,000/- as compensation and Rs. 1,500/- as costs. The respondent preferred an appeal before the National Commission. The National Commission stayed recovery beyond Rs. 75,000/-. The amount was paid. With regard to the balance, a Bank Guarantee (BG) was furnished and the amount was payable after decision of CWP 1036 of 1995 filed by the respondent in the Delhi High Court. The National Commission dismissed the aforesaid appeal by its order dated 12.2.95. Delhi High Court dismissed the aforesaid petition on 25.9.96. The balance amoun...

Collector of C. Ex. Vs. Alembic Chemicals Works Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT383TriDel

1. The issue for determination in the present appeal is the classification of product described as Promix-Y (veterinary tablets) as food supplement for cats and dogs. The assessee claimed classification of the product under Chapter Heading No. 2303.00 of the Central Excise Tariff. There is no Heading 2303.00 in the Central Excise Tariff. There is a reference of Chapter Heading No. 2302. The Chapter Heading 2302 describes the goods as "preparations of a kind used in animal feeding, including dogs and cats food." The respondents were in a hurry to clear the goods, therefore, they made a request for assessment of the goods under Chapter 30. The Chapter 30 is for pharmaceutical products. The department after considering the various ingredients of the product had held that the product is classifiable under Chapter sub-heading No.2107.91.2. Shri G.D. Sharma, learned JDR appearing for the department submits that the product analysis shows that it contained 35% of proteins and carbohydrates 3...

Indian Telephone Industries Ltd. Vs. Collector of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(94)ELT78TriDel

1. The appellant in these 49 appeals is a public sector undertaking.For pursuing the appeals before the Tribunal, the permission of the Committee of Secretaries is essential. No copy of the permission so granted has been placed in the records. In the circumstances, the 49 appeals are dismissed. However the appellant shall have the liberty to apply for restoration of the appeals as and when such permission of Committee of Secretaries is obtained....