Delhi Court March 1999 Judgments

A.N. Instruments Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC378Tri(Delhi)

1. The appellants herein imported a consignment of "Hair Spring Stainless steel spring wire round with collet" and claimed classification under sub-heading 9026.90 of the Customs Tariff Act, 1975 read with Notification 172/89 Cus., as specially designed parts of Pressure Gauge. The Assistant Collector classified the goods under subheading 7320.90 holding that all types of springs, except for springs for clocks and watches [which alone are excluded from Chapter 73 by virtue of Note 2(b) to Section XV] fall under Chapter 73. He further held that the identity of the goods as spring was not changed merely because they were fitted with collet for the reason that function of the collet was only to retain the position of the pointer in the pressure gauge, relying upon the HSN Explanatory notes to Section XV according to which, springs classifiable under sub-heading 73.20/21 may be fitted with U-bolts or other fittings for assembly or attachment. The lower Appellate authority has confirmed th...

indo NissIn Foods Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(65)ECC142

1.1 The appellants herein exported goods to Nepal under Rule 13(2) of the Central Excise Rules read with Notification No. 150/81, dated 29-7-1981 (as amended). The said notification envisages the following conditions :- (1) the payment for the goods shall be in freely convertible currency; (2) the importer in Nepal shall open an irrevocable letter of credit in favour of the exporter in India, before the export takes place; (3) the exporter shall execute a bond in proper Form under Rule 13 of the Central Excise Rules, 1944 and for such amount and in such manner as may be determined by the Collector of Central Excise having jurisdiction over the factory or the warehouse from where the goods are removed for export to Nepal; (4) the exporter shall furnish a certificate to Appendix 1 to this notification from the Reserve Bank of India or any other Bank authorised to deal in foreign exchange by the Reserve Bank showing that full payment for the goods has been duly received in freely convert...

Collector of C. Ex. Vs. Corn Products Co. (India) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC384Tri(Delhi)

1. This appeal has been filed by the Revenue being aggrieved by the impugned order passed by the learned Collector of Customs and Excise.The learned Collector (Appeals) in his order had held, "Therefore, the resultant product is not a preparation of food to attract classification under Chapter 19 of the CETA, 1985." 2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of various products of Brown & Poison Corn Flour. They packed these items in different packs and claimed classification thereof under Chapter sub-heading 1909.19. They stated that the goods are re-packed from duty paid Maize Starch without any modification and, therefore, they are exempted from payment of further duty. The Assistant Collector approved the classification of the product under Chapter sub-heading 1901.19. Appellants filed a Writ in the Hon'ble Bombay High Court, the Hon'ble Bombay High Court directed the respondents to issue show cause notice within one month. T...

J.N.J. Industries and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(83)LC251Tri(Delhi)

1. These are four appeals filed by M/s. J.N.J. Industries, Delhi (hereinafter referred to as JNJ) and three others, namely, M/s.Meenakshi Wire Products (MWP), M/s. Lakshmi Wire Netting Industries (LWN) and M/s. Weldmesh Industries (WI) against the order of the Principal Collector, New Delhi dated 16.3.1989. By the said order a duty demand of Rs. 5,01,814.01 for the period 1982-86 was confirmed against M/s. JNJ and penalties of Rs. 25,000 each were imposed on M/s.JNJ Industries, M/s. Lakshmi Wire Netting Industries, M/s. Meenakshi Industries and M/s. Weldmesh Industries.2. We have heard Shri Naveen Mallick, Ld. Advocate, who appeared for the four appellants and Mr. S. Nunthuk, Ld. JDR, who represented the Respondent Commissioner.3. By SCN dated 20.10.1987 the Department alleged that S/Shri R.K.Gupta and S.K. Gupta along with Shri K.K. Gupta, Mrs. Shoba Gupta, Mrs.Anita Gupta and Mrs. Pushpa Gupta had been engaged in the manufacture and clearance of excisable goods i.e., welded wire mes...

Ciba Speciality Chemicals Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC249Tri(Delhi)

1. The dispute in the above appeal relates to classification of following Cationic Surface Softeners for softening of textiles and treating of leather: 2. The appellants filed classification list No. 105/91 classifying the above products under CET sub-heading 3402.90 as Organic Surface Active agents and claimed the benefit of Notification No. 101/66, dated 17-6-1966. A show cause notice was issued to them on 26-10-1990 proposing classification of the products under Chapter Heading 38.09 on the basis of Chemical Examiner's report that the products were based on ingredients which were not surface active agents and proposing denial of the exemption under the notification. The Assistant Collector of Central Excise vide order dated 21-7-1991, confirmed the classification proposed in the notice viz. Heading 3809 relying upon the chemical examiner's report, and rejecting the opinion of Prof. V.V. Subramaniam relied upon by the appellants. Pursuant to the above order, classification list No. ...

Fitrite Packers Vs. Collector of Cen. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC105Tri(Delhi)

1. These are three appeals filed by the above appellants against the order-in-original passed by the Collector of Central Excise, Bombay dated 31-1-1992 confirming a duty demand of Rs. 1,78,38,348 and imposing a penalty of Rs. 10,000 on M/s. Fitrite Packers and Rs. 25,000 each on Shri Sunil Dalai and Ms. Usha Mehta under Rule 209A of the Central Excise Rules.2. By SCN dated 27-6-1991 appellants M/s. Fitrite Packers were called upon to show cause why duty should not be demanded on the manufacture of printed plastic films in roll form ready to be used in the manufacture of articles of conveyance and packaging for the period between 1-7-1986 and 19-11-1990. They were also called upon to explain why penalty should not be imposed for contravention of the provisions of Section 6 of the Central Excise Act, 1944 read with Rules 173B, 173C and 173F, 174G(1) read with Rules 9(1), 173G(2), read with Rule 52A and Rule 173G(4) read with Rules 53 and 226 and Rule 173G(3) read with Rule 54 of the Ce...

Winsome Drill Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC518Tri(Delhi)

1. The appellants manufacture drilling rigs, DTH hammers, button bits and accessories. The impugned order classifies the goods under Chapter Heading 8207 and also denies the appellants small-scale exemption under Notification No. 175/86.2. The appellants have submitted in the appeal as well as during the hearing that the classification order has been passed without authority and the denial of small-scale exemption is totally erroneous.3. With regard to classification, the appellants have submitted that the classification of these goods had been approved under a proper classification list by the competent authority for passing classification orders, i.e., the Assistant Commissioner of Central Excise. The matter was also under reconsideration by the jurisdictional Assistant Commissioner under proceedings initiated through issue of a show cause notice. The appellants had also filed their reply to the show cause notice and during the pendency of these proceedings the Commissioner has take...

Jay Laminates (P) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC521Tri(Delhi)

1. These are two appeals filed against two impugned orders. Since identical issues have been raised in both the appeals, they were heard together and are being disposed of by this common order.2. The question raised relates to the demand of duty based on the price of laminated sheets sold to Railways by the appellants. The dispute centres round the question whether the ISI Specifications mentioned in the contract meant the best grade quality of laminated sheets manufactured and sold by the appellants or whether any grade of quality of laminated sheets manufactured by the appellants and complying with the ISI Standards could still be considered as laminated sheets ordered by the Railways. The Department had by different show cause notices alleged that the appellants had resorted to under valuation by way of showing lower valuation of the laminated sheets supplied to the Railways while purpoting to comply with IS 2046.69. They admittedly had been supplying the goods at the price relatin...

L.K. Bagla Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC524Tri(Delhi)

1. Shri L.K. Bagla has filed this appeal against the Order-in-Original No. 1/97, dated 28-1-1997 passed by the Commissioner of Customs (Preventive), West Bengal.2. Briefly stated the facts are that on the basis of a specific information to the effect that one BMW car bearing false registration No. WBG-1, kept at the garage of the appellant, was not covered by licit import documents and was used for transporting narcotics, the Customs Officers visited the premises on 22-9-1993 and seized the car.Enquiries by the officers revealed that registration No. WBG-1 was allotted to one Fiat Car on 3-5-1969 owned by Smt. Parvati Bagla.According to the statement dated 24-9-1993 of Shri L.K. Bagla, the car was purchased by his late father from M/s. HMP Engineers Ltd., Delhi; that the actual registration number of the car was DL-5C-2559 which was registered on 13-6-1991 by the Motor Licensing Office and Registering Authority, Shah-dara, Delhi. The form of Registration showed that the original owner...

iqbal Chand Khurana Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal has been preferred by the assessee against the order of the learned CIT(A)-V, New Delhi for asst. yr. 1984-85.2. In various grounds the assessee has disputed the additional demand of Rs. 3,07,312 being the interest recalculated under s. 217 of the IT Act, 1961, by virtue of rectification under s. 154 of the Act and not adjusting seized amount of Rs. 8 lakhs as well as a sum of Rs. 1,97,140 being the TDS on winning of lotteries before calculating interest under s. 217 of the Act. The assessee in the alternative claimed interest from 2nd May, 1985 to 12th February, 1987, on the amount utilised by the Department.3. The facts of the case are that during the course of search an amount of Rs. 8 lakhs in cash was seized on 2nd May, 1985. The assessment in this case was originally completed on 28th November, 1986, at an income of Rs. 1,03,39,966. By virtue of an appeal affect under s. 250 on dt.26th February, 1988, the income was reduced to Rs. 91,50,470. Interest under s. 217 ...