Delhi Court December 1998 Judgments

Collector of C. Ex. Vs. Dalal Plastic Corporation

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT857TriDel

1. The issue involved in this appeal preferred by Revenue is whether the approved classification can be revised with retrospective effect.2. Briefly stated the facts are that M/s. Dalai Plastic Corporation, manufacture plastic parts of pressure cookers which were classified by them under sub-heading 7321.90 of the Schedule to the Central Excise Tariff Act in their classification list No. 1/92-93 effective from 1-4-1992. The classification list was approved by the proper officer.Subsequently in C.L. No. 2/92-93, dated 16-12-1992 the appellants clasified the impugned products under sub-heading 7615.10 which was also approved by the proper officer. Subsequently they filed an appeal with the Collector (Appeals) to revise the classification of their products with effect from 1-4-1992. The Collector (Appeals), under the impugned order, had set aside the approval of the classification list of parts of pressure cooker under sub-heading 7321.90 under C.L. No. 1 /92-9S holding that the classifi...

Rajasthan Syntex Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(107)ELT656TriDel

1. Matter called. None for the appellants who have however requested for decision on merits in the light of Tribunal's judgment in their own case in Appeal Nos. 218-219/91-D reported in 1998 (27) RLT 658 (Tribunal) involving the same issue.2. We have gone through the impugned order. We have also gone through the decision of the Tribunal referred to above in the appellant's own case. We observe that the issue involved in the present case is whether the re-testings on dry mass basis are necessary to be carried out for determining the composition of the blended yarn on that basis it was found that the composition of the blended yarn is as per the declaration of the appellant's herein. Consequently following the Tribunal's judgment in the appellant's own case, referred to above, we allow this appeal after we set aside the impugned order....

Flame Proof Control Gears Pvt. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT368TriDel

1. In this appeal we are concerned with the question whether benefit of Notification 96/86-C.E., dated 10-2-1986 would be available to six items which are light fittings and fixtures described as :- There is no dispute regarding their classification namely 'Lamps and lighting fittings' classified under Tariff Heading 9405.00. The dispute however is whether they are covered by entry at Serial No. 64 of the aforesaid notification, description of which is as follows :- 2. Lower authorities have not allowed the benefit of the said notification on the ground that these light fluorescent fittings are made of glass as a major portion.On the other hand the contention of the learned Advocate Shri K.I. Vyas for the appellants is that the major portion of these fluorescent fixtures are aluminium alloy and not glass. He, therefore, submits that the benefit of the said notification was incorrectly disallowed by the lower appellate authority. He also submits that subsequently the Board has issued a...

Mohd. Rafiq @ Rafiq Kana Vs. State

Court: Delhi

Reported in: 1999IIAD(Delhi)392

ORDERJ.B. Goel, J.1. This appeal is directed against the judgment of conviction and order of sentence both dated 26.8.1994 whereby the appellant has been convicted for an offence under Section 21 of the Narcotic Drugs and Psychotropic Substances Act (for short the 'Act') and has been sentenced to RI of 10 years and a fine of Rs. one lakh and in default of payment of fine further RI for one year.2. Briefly the facts are that ASI Inderpal Singh was posted in Narcotics Cell at Kamla Market, on 23.4.1992 at about 1200 Noon an informer came to him and gave information that Rafiq accused with large quantity of smack will go to his house (in Gali No. 11, Sadar Bazar Delhi) between 1 P.M. to 2 P.M. Said ASI informed the ACP Civil Lines about it and then organized a raiding party comprising of himself, SI Ramesh Rana, H.C. Jagbir Singh, Cts. Gyanainder Singh, Ram Bhool, Dalbir Singh, Suresh Raj and two lady constables Lekha and Geeta besides driver Vijendar and proceeded towards the spot and re...

Mile Rubber Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT930TriDel

1. The issue involved in the appeal filed by M/s. Hi Mile Rubber Pvt.Ltd. is whether the benefit of Notification No. 175/86 is available in respect of compounded rubber falling under sub-heading 4005.00 of the Schedule to the Central Excise Tariff Act.2. The appellants under their letter dated 28-10-1998 have requested to decide the matter on merit on the basis of submissions made by them.They have submitted that the Trade Notice No. 39/89, dated 13-4-1989 issued by Central Excise Collectorate, Bombay provided that the compounded rubber falling under Heading 40.05 was eligible for exemption/concession under Notification No. 175/86. They have further submitted that it was only in the Trade Notice No. 76/90, dated 30-7-1990, it was mentioned that the earlier trade notice contained wrong interpretation of Notification No. 113/89. They contended that the Trade Notice No. 38/89 should be treated in force up to 30-7-1990 and the benefit of Notification No. 175/86 should be given to them.3. ...

Punjab Chemicals Plants Ltd. Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT314TriDel

1. The appellants herein imported one 1993 Model Mitsubishi Pajero Vehicle in terms of provisions contained in the ITC public Noitce No.202/92-97, dated 31-3-1994. The above mentioned vehicle was purchased by the appellants from M/s. Al Habtoor Motors Co. (LLC), Dubai, on 17-5-1993 for DH 72,600/- and full payment thereof was made through M/s. Azhar Trading Estt. The appellants submitted a letter dated 6-11-1994 to the Assistant Collector of Customs requesting that the vehicle be assessed on the basis of the certificate dated 23-9-1994 issued by Mitsubishi Motor Corporation, Tokyo, Japan, certifying that the price of the vehicle was Rs. 16,00,000/- Japanese Yen FOB and the same was inclusive of all accessories and airconditioners, after allowing for further discount of 15% which is admissible to all dealers. It was further explained by the appellants that the price of Rs. 16,00,000/- Japanese Yen mentioned in the manufacturer's certificate dated 23-9-1994 was in fact the price charged...

Collector of C. Ex. Vs. Re Union Rubber Works Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(113)ELT97TriDel

1. The dispute in this appeal filed by the Revenue relates to classification of Vulcanising solution manufactured by the respondents herein, whether under CET sub-heading No. 4005.00 as claimed by the Revenue or under CET sub-heading No. 3506.00 as claimed by the manufacturers, and upheld by the Collector of Central Excise (Appeals).2. The brief facts of the case are that the respondents herein had manufactured and cleared Vulcanising solution without payment of duty during the period from October, 1988 to March, 1989. They claimed classification under Central Excise Tariff sub-heading No. 3506.00 and availed the exemption up to first clearance value of Rs. 5 lakhs under Notification No. 175/86, dated 1-3-1986 as amended. Since the Department was of the view that the product falls for classification under Central Excise Tariff sub-heading No. 4005.00 attracting duty, and not eligible to exemption under Notification No. 175/86, the show cause notice was issued to the assessee as to why...

Versatile Enterprises (P) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT376TriDel

1. Briefly stated the facts of the case are as follow :- On 31-7-1987 Central Excise Officers visited the factory of the appellant herein and found that they were manufacturing woollen pile knitting fabric described by the appellant as cotton hosiery knitted fabric. The process of manufacture as described by the appellant's Director in the course of statement recorded from him is that two threads one of cotton and another wool are stitched & knitted and the woollen thread comes up in the form of pile. This was believed by the Central Excise Officers that the fabric manufactured by the appellant fell under Tariff Heading 6001.19 described as knitted or crocheted fabric of other than cotton or man-made textile materials. It was also recorded in the statement that the appellant were undertaking tumbler dry process before the goods were sent to their customers. This process of tumble dry is being carried out with the aid of power. A show cause notice was, therefore, issued to the appe...

S. Dhawan Vs. Om Prakash Confectioners

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

A.P. Chowdhri, President: 1. Brief facts of the case are that complainant/ appellant Mrs. S. Dhawan gave two pressure cookers for repair/replacement of parts, if required, to the respondent on 24.11.1996. The respondent replaced various parts as per two cash memos placed on record for Rs. 226/- and Rs. 183/-, respectively. He also carried put necessary repairs and delivered the pressure cookers to the complainant on 29.11.1996. He included the labour charges also in the aforesaid cash memos. On the next following day i.e. 30.11.1996 one of the pressure cookers was put to use and the complainant started making moong dal. After some time the lid of the pressure cooker blew up hitting the ceiling and smattering the dal all over the kitchen. The lid fell down on the ground and got dented. Fortunately, no one was around to hurt. Apparently, the nozel (vent) or the safety valve which were supposed to have been replaced with a new one, had failed to function. The complainant approached Distri...

Shree Ganesh Rolling Mills (i) Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(83)LC432Tri(Delhi)

1. In this appeal filed by M/s. Shree Ganesh Rolling Mills (I) Ltd., the Order-in-Appeal dated 16.2.1994 passed by the Collector of Central Excise (Appeals), New Delhi is under challenge. The Collector of Central Excise (Appeals) had remanded the matter to the jurisdictional Asstt. Collector of Central Excise for de novo consideration after giving proper and reasonable opportunity to the appellants to put-forth their case and to pass an appealable speaking order. In this order-in-appeal, the Collector of Central Excise (Appeals) was disposing of the Review Appeal under Section 35E(4) of the Central Excises Act, 1944 filed by the Department.2. Shri D.N. Mehta, Advocate appearing for the appellants submitted that the appellate authority should have decided the matter finally himself and should not have remanded the matter to the Asstt. Collector of Central Excise. He referred that in a number of cases, Hon'ble Supreme Court had ruled that when the matter could be finally disposed of, th...