Delhi Court April 1999 Judgments
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Kilpest (India) Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-29-1999
Reported in: (2000)LC201Tri(Delhi)
1. The common issue involved in these three appeals filed by M/s.Kilpest India Ltd. against the common order dated 24-7-1998 is whether the process of diluting the technical grade pesticides and mixing the same with inert material amounts to manufacture.2. Shri M.P. Debnath, ld. Advocate, submitted that the Appellants are engaged in the process of formulating and diluting the duty paid bought out concentrated technical grade pesticides by adding inert materials, stabilisers, solvents, emulsifier, etc. and dilute the concentrated pesticides. He further submitted that the characteristics of the technical grade pesticides and the use thereof remain the same even after the addition of stabilisers, solvents etc. that as no new product with distinct name, character or use emerges, the process carried out by them does not amount to manufacture. He relied upon the decision of the Appellate Tribunal in the case of C.C.E. v. Markfed Agro Chemicals Ltd. -1993 (68) E.L.T. 848 wherein it was held ...
Deputy Commissioner Vs. Prominent Hotels Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-29-1999
Reported in: (2000)73ITD51(Delhi)
1. This appeal of the Revenue is directed against the order dated 14-9-1990 recorded by CIT (A)-XIV, New Delhi by which appeal of the assessee for assessment year 1987-88 was disposed of. "On the facts and in the circumstances of the case the ld. CIT (A) has erred in - (a) holding that assessee-company's income from the letting out of a part of the premises constructed by it on a land taken on lease from the NDMC is assessable under the head 'Income from business' as against assessed as income under the head 'Income from House Property' by the Assessing Officer.3. The facts giving rise to the present appeal are that New Delhi Municipal Corporation (hereinafter called NDMC) vide agreement licence dated 4-11-1981 entered into with M/s. P.S.J. Housing Enterprises Pvt.Ltd., Rajpur Road, Delhi (hereinafter referred to as M/s. P.S.J.) granted licence to said M/s. P.S.J. to use the plot of land measuring 0.66 acres (approx.) at Shahid Bhagat Singh Marg, Delhi for the construction, furnishing...
Titanor Components Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-29-1999
Reported in: (2000)72ITD514(Delhi)
1. This appeal of the assessee is directed against the order dated 15-1-1998 recorded by CIT(A) XIV, New Delhi, deciding the appeal of assessee for assessment year 1994-95.2. Grounds No. 1 to 11 relate to common issue about deduction claimed by assessee under section 80-IA of IT Act, 1961 (hereinafter referred to as the Act). Facts giving rise to this issue are that facts as available on record are that assessee-company was granted industrial licence by Ministry of Industry, Department of Industrial Development, Govt. of India vide No. SIA/EIR/915(90) dated 16-10-1990 for manufacture of coated metal electrodes (anodes and cathodes) at Kundain Industrial Area, North Goa, Goa State. It is also the case of the assessee that the assessee-company obtained necessary registration certificate from Excise Department vide letter No. M/PNJ/3/93 dated 23-6-1993 and entered into an agreement dated 26-2-1993 with U.H.D.E.India Ltd. for coating of titanium sub-strates numbering 1212 and started prod...
Rail India Technical and Economic Services Ltd. Vs. I.M. Puri and ors.
Court: Delhi
Decided on: Apr-29-1999
Reported in: 2000IIIAD(Delhi)645; 2000(52)DRJ538
ORDERArun Kumar, J.1. In this appeal the appellant has assailed the judgment and decree dated 19th November, 1997 passed by the trial court. By the impugned judgment and decree, the learned Addl. District Judge Delhi decreed the suit for possession filed by the respondents against the appellant herein with respect to premises described as flat no. 611, 6th floor, Arunachal Building, 19, Barakhambha Road, New Delhi. The trial court further passed a decree for mesne profits in the sum of Rs. 2,38,686/- covering the period from 1st July, 1994 till 31st January, 1995 along with interest @18% per annum on the said amount from the date of filing of the suit till recovery. The decree further directs that the defendant (appellant herein) will pay mesne profits for use and occupation of the premises @ Rs. 100/- per sq. ft. month with effect from the date of institution of the suit till handing over possession of the premises. 2. The respondent had filed a caveat through Shri Vijay Kishan, Advoc...
Kalinga Cable Co. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (1999)(65)ECC118
1. The facts of the case, as set out in the show cause notice, are as follows :- Appellants herein having name and style of M/s. 'Kalinga Cable Company' are engaged in the manufacture of electric wires and cables. They were availing benefit of Notification No. 175/86, dated 1-3-1986 (as amended). Revenue had a doubt whether the appellants were using the brand name of 'KALINGA' which they were alleged to have been using earlier. It was gathered by the Officers that the appellant was still manufacturing wires and cables with the brand name 'KALINGA' but on scrutiny of their classification lists effective from 1-3-1988 and 1-4-1988, it was found by the Revenue that they have not declared this fact in their classification lists.To verify this fact, a surprise visit was paid to appellant's manufacturing unit on 7-11-1988. On physical verification of the finished goods lying in the factory of the appellants, the Officers found that 202 coils of electric wires and cables were inscribed with ...
Commissioner of Customs Vs. Albert David Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (1999)(111)ELT618TriDel
1. The respondents herein imported goods such as Lamp Flange, Lamp Transformer, Heating Controller, Power Clock, Dual Timer, etc. and the goods were assessed to duty under various headings of the Customs Tariff namely Headings 8536.90, 8504.33, 9707.00. Duty was paid under protest and thereafter refund claim was filed on the ground that the goods imported should have classified under Customs Tariff heading 8422.90 as parts of Rommelag Packing machine.2. The claim was rejected by the Assistant Collector on the ground that it should have been established by the importers that the items were solely and principally for use in the Rommelag Packing machines.However, before the lower Appellate Authority, the respondents produced the catalogue of the goods in question which showed that they were spare parts of the Rommelag Packing machine which was used for filling of bottles with IV. fluids. She, therefore, remanded the matter for consideration in the light of classification of the goods und...
Commissioner of Central Excise Vs. Vanasthali Textiles Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (1999)(114)ELT607TriDel
1. In this appeal filed by the Revenue, the respondents are M/s.Vanasthali Textiles Ltd., Shahjahanpur (Raj.). The matter relates to the requirement of certificate to be issued by the Development Commissioner in terms of the 4th Proviso in Notification No. 2/95-CE., dated 4-1-1995, before its amendment vide amending Notification No.4/98. Following the Board's circular issued under F. No. 268/63/97-CX.8, dated 18-2-1998, the Commissioner of Central Excise (Appeals) had allowed the appeal filed by M/s. Vanasthali Textiles Industries Ltd. 2.I have heard Shri D.K. Nayyar, JDR for the appellants/Revenue and Shri V.M. Verma, Consultant for the respondents.3. I have carefully considered the matter and have given due consideration to the submissions made by both the sides.4. I find that under the 4th Proviso of Notification No. 2/95-C.E., dated 4-1-1995 for the clearances of the goods from the factory of the 100% Export Oriented Units, into the domestic tariff area, a certificate was required...
Jagdish Silk Mills Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (1999)(112)ELT1014TriDel
2. The question involved in the present case is whether canvas cloth can be classified under Chapter 52 or under 59. The applicants herein has been contending for its classification under Chapter 52 whereas the department contends for its classification under Heading 59.09 or 59.11.3. We observe from the perusal of the materials on record that classification of this product has been undertaking changes either in favour of the assessee or in favour of the department. There are various conflicting judgments of the Tribunal on this subject. The latest judgment of the Tribunal in the case of Madura Coats Ltd., reported in 1999 (106) E.L.T. 213 is in favour of the appellants/applicants.4. Having regard to overall facts and circumstances of the case, we are of the view that point is highly arguable and in view of the aforesaid position the applicant has got a good prima facie case in their favour.Consequently, we allow the stay application unconditionally....
Cc Vs. Flex India Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (2000)(88)LC482Tri(Delhi)
1. The captioned three appeals have been filed by the Revenue. As the three appeals arise out of the same order, they were heard together and are being disposed of by this common order.2. The facts of the case briefly stated are that Directorate of Revenue Intelligence acting on specific information searched the factory premises of the respondent herein. On inspection of the consignment cleared under Bill of Entry No. 101490 dt. 15.10.1990 they found that the consignment consisted of Embossing Machine with hot oil unit and control panel and Electroforming Machine/tank with control cabinet and control panel. These goods were cleared under OGL in terms of Appendix I Part B Item No. 2, Section No. 4 of Import Export Policy 1990-93.Importers claimed classification of goods under Chapter Heading 8443.60 and the benefit of the Notification No. 59/87. Statements of S/Shri A.K. Chaturvedi, Managing Director, Pradeep Tyle, General Manager and K.L. Alreja, Manager Liaison were recorded and a Sh...
Cadbury India Limited Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-28-1999
Reported in: (1999)(65)ECC138
1. The short question involved in this appeal is regarding durability of an intermediate product described as 'wheat flour sheet' consumed in the course of manufacture of chocolates called 'Krisp'.2. Appellant's case is that this intermediate product is not marketable. No vegetable oil, sugar, flour or essence etc. are added to it. It is made from a machine in a dimension of 10' x 18' sheet which is thereafter cut to proper size for pasting of chocolates therein.3. Learned Advocate Shri Rohan Shah for the appellants has submitted that the classification of this product was the subject matter of an appeal before the Tribunal in the case of Collector of Central Excise, Pune v. Hindustan Cocoa Products Ltd., reported in 1996 (87) E.L.T. 420 (Tribunal) under the old Tariff. Department intended to levy duty under Tariff Heading No. 1C as biscuits or under Tariff Heading 68 of the erstwhile Tariff. Tribunal, however, found, accepting the plea of the respondent therein, that the product is n...
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