Delhi Court June 2003 Judgments

J.K. Industries Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(89)ECC195

1. In these two appeals, arising out of two Adjudication Orders the common issue involved is whether Central Excise duty is chargeable on the tyres, destroyed during the testing undertaken by M/s. J.K.Industries Ltd. 2. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants manufacture tyres and tubes after taking the approval from Bureau of Indian Standards (BIS), and accordingly they manufacture tyres as per ISI specification only; that in these circumstances they are bound to follow the terms and conditions stipulated by BIS; that as per conditions of BIS Manual they draw samples from time to time and maintain record of samples drawn and tested; that the test conducted on the tyres are Fully Wheel test, Plunger test, and Dimensional test; that after these tests the tyres become useless and they are cut and scrapped; that the Commissioner under the impugned Orders have confirmed the demand on these tyres on the ground that tyres having been manufactured are liable to ...

Shamli Distillery and Chemical Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(161)ELT764TriDel

1. In this appeal, the grievance of the appellants is that the Commissioner of Central Excise rejected all the remission applications submitted by them for the period July, 2000 to January, 2001 under Sub-rule (1A) of Rule 49 of the Central Excise Rules, 1944.2. The appellants are manufacturers of excisable goods, one of these goods being Ethyl Alcohol (Denatured) falling under sub-heading 2204.10 of the Central Excise Tariff Schedule. Ethyl Alcohol (Denatured), hereinafter referred to as "Denatured spirit", is stored in steel tanks. After the close of every month of the aforementioned period, they filed an application with the jurisdictional Assistant Commissioner claiming remission of duty in respect of the loss/wastage which allegedly occurred due to the natural cause of evaporation. Such application was accompanied by a certificate issued by the UP State Excise Officer Incharge of the factory, which certified that the loss of denatured spirit for the month having been found to be ...

Majestic Auto Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(89)ECC215

1. In this appeal at the instance of the assessee the issue arising for consideration is whether equalized freight shown separately in the invoices are to be added to the assessable value of the goods, even though in the order impugned the Commissioner has taken the view that all the goods were being removed on payment of duty from the factory premises itself. On going through the show cause notice it will be seen that part of the goods are sold from the depots of the assessee at different places. In the impugned order the Commissioner has taken the view that the equalized freight charge is to be included while arriving at the assessable value of the goods. The correctness of the above view is challenged in this appeal.2. The period involved in this appeal is from 1.7.2000 to 31.3.2001. In the common order passed by us in Appeal No. E/2324/2002-NB(A) and connected cases we have held that in cases where sale price at the factory gate is available and if the three conditions referred un...

Cce Vs. Lipi Data Systems Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(111)LC88Tri(Delhi)

1. The issue involved in this appeal, filed by the Commissioner, Central Excise, is whether the process of conversion of Empty Laser Toner Cartidge into Laser Printer Cartidge, undertaken by the Respondents, M/s. Lipi Data Systems Ltd., amounts to manufacture for purpose of levying Central Excise duty.2. Shri V. Valte, learned SDR, submitted that the old and used cartidge are completely disassembled and critical worn out parts are replaced by new material/components; that thus the old and used cartidges lose their identity and what remains are the components obtained for manufacture of Laser Printer Cartidge; that major parts like Toner seal, seal full Tab, doctor blade, OPC drum, wiper blades are replaced with new components; that using these components, two subassemblies i.e. developer unit and waste unit are assembled and joined to make a complete Laser Printer Cartdige; that the cartidges are then repainted to give them a new look and the Respondent's brand name "LIPI" is affixed ...

Exide Industries Ltd. Vs. Designated Authority

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC368Tri(Delhi)

1. The above mentioned appeals are directed against Final Findings dated 7th December, 2001 by the Designated Authority in the Ministry of Commerce, in regard to alleged dumping of lead acid battery and Customs Notification No. 1/2002-Cus., dated 2-1-2002 issued by the Ministry of Finance. Under the final findings, the Designated Authority recommended imposition of anti-dumping duties on Lead Acid Batteries imported from People's Republic of China, Republic of Korea, People's Republic of Bangladesh and Japan. The Ministry of Finance accepted the final findings and imposed duties at the rates recommended in the final findings (under the above mentioned Customs Notification). The first appellant, M/s. Exide Industries Ltd., is a domestic manufacturer lead acid battery, the second appellant, M/s. Rahimafrooz Batteries Ltd., is a manufacturer of said batteries in Bangladesh, and the third appellant, M/s. SBS Enterprises, Calcutta, is an Indian importer of the said batteries from Banglades...

Commissioner of Customs Vs. Bhawani Roller Flour Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(88)ECC793

1. In this appeal which has been preferred by the Revenue against the impugned Order-in-Appeal dated 17.7.2002 passed by the Commissioner (Appeals), the issue relates to the classification of Automatic Moisture Unit NC4. The Commissioner (Appeals) had classified this item under Chapter Heading 8437.90 as sought by the respondents, as against the Chapter Heading 8479.89 as claimed by the Revenue and accepted by the adjudicating authority.2. The Revenue in the grounds of appeal has contested the correctness of the classification of the goods in question referred above by the Commissioner (Appeals) on the ground that these do not form essential part of any machine/equipment/apparatus and had been imported for fitment in the existing system as a consequence of technology upgradation and performs independent function of moisture control.3. The learned SDR has reiterated these grounds in his argument before us. On the other hand, the learned Counsel for the respondents had reiterated the co...

Filament India and K.G. Bajoria, Vs. Cce, Jaipur [Alongwith Appeal

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(89)ECC212

1. The common issue arising in these appeals at the instance of the assessee for consideration is whether the equalized freight shown separately in the invoices are to be added to the assessable value of the goods when the sale takes place at the factory gate. The adjudicating authority and the appellate authority took the view in all these cases that by applying Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 (hereinafter referred to as the Valuation Rules) the equalized freight charges were includible in the assessable value of goods for the purpose of payment of duty. The appellants contend that the Commissioner's view is erroneous in view of the provisions contained under Section 4(1)(a) of the Central Excise Act as substituted by Section 94 of the Finance Act, 2000 w.e.f. 1.7.2000.2. It is not disputed before us by the Revenue that in all the above cases sale has taken place at the factory gate. It is also not disputed that the asses...

Porritts and Spencer (Asia) Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92TTJ(Delhi)541

1. These are two appeals by assessee and the Department against the order of CIT(A) relating to asst. yr. 1991-92.2. We will take first the appeal of the Department in ITA No. 2038. The following grounds of appeal have been taken by the Department in its appeal: "On the facts and in the circumstances of the case, the learned CIT(A) has erred in law in: (i) Deleting the addition of Rs. 13,185 in respect of service charges, which were paid vide voucher dt. 30th March, 1989, and were inadmissible being related to earlier assessment year in view of the method of accounting followed by the assessee. (ia) Admitting fresh plea/evidence regarding above, without recording reasons for the same and without giving an opportunity to the AO under Rule 46A of the IT Rules. (ii) Deleting the disallowance of Rs. 9,000 paid to Shri P.L. Jain on account of income-tax matters even when the payment was covered under Section 40A(12) of the Act. (iii) Allowing relief of Rs. 5,150 out of total disallowance o...

Addisseo France S.A.S. Vs. Designated Authority

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)LC375Tri(Delhi)

1. The Ministry of Finance imposed Anti-dumping Duty on Vitamin. AD3 500/100 imported from European Union and Singapore under Notification No. 53/2002, dated 21-5-2002. The operative part of the Notification reads as under : "NOW, THEREFORE, in exercise of the powers conferred by Sub-section (1) of Section 9A of the said Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the designated authority, hereby imposes on the said Vitamin AD3, 500/100 falling under Chapter 23 or 29 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the European Union and Singapore, and when exported by the exporters mentioned in Column (3) of the Table annexed hereto, and imported into India, an antidumping duty at the rate which is to be calculated as the difference between the amount mentioned i...

Addisseo France S.A.S. Vs. Ministry of Finance and the

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The Ministry of Finance imposed Anti Dumping Duty on Vitamin AD3 500/100 imported from European Union and Singapore under Notification No.53/2002 dated 21.5.2002. The operative part of the Notification reads as under: "NOW, THEREFORE, in exercise of the powers conferred by Sub-section (1) of Section 9A of the said Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the designated authority, hereby imposes on the said Vitamin AD3, 500/100 falling under Chapter 23 or 29 of the First Schedule to the Customs Tariff Act 1975 (51 of 1975), originating in, or exported from, the European Union and Singapore, and when exported by the exporters mentioned in Column (3) of the Table annexed hereto, and imported into India, an anti-duping duty at the rate which is to be calculated as the difference between the amount mentioned in Col...