Kolkata Court May 1986 Judgments
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Dunbar Mills Limited Vs. Union of India (Uoi)
Court: Kolkata
Decided on: May-02-1986
Reported in: 1986(10)ECC214,1986(26)ELT898(Cal)
Sudhir Ranjan Roy, J.1. The petitioner No. 1 carries on business of manufacturing and selling, inter alia, textiles and blended yarn and the petitioner No. 2 is a shareholder of the petitioner No. 1.2. The raw-materials required for the manufacturing process of the petitioner No. 1 include Viscose Staple Fibre. Such Fibre of various types is imported by the petitioner No. 1 from different foreign countries. One of the varieties of the Fibre is High Tenacity Viscose Staple Fibre, which is universally accepted and recognised in the trade, as 'Durafil' Brand of High Tenacity Viscose Staple Fibre.3. Viscose Staple Fibre is liable to Customs duty and the standard rate of duty specified for such Fibre in the Customs Tariff Act, 1975 is 140 per cent.4. On November 1, 1980 the Central Government published two Notifications being Notification Nos. 215-CUS and 216-CDS both dated November 1, 1980 the text whereof are set out below :Notification No. 215-CUS dated 1.11.1980. 'In exercise of the pow...
In Re : S.S. JaIn and Co. and anr.
Court: Kolkata
Decided on: May-02-1986
Reported in: 1986(8)ECC172,1986(25)ELT14(Cal)
S.C. Sen, J.1. A series of writ petitions have been filed challenging the vires of levy of excise duty on goods and materials obtained by breaking up of ships, boats and other floating structures. The case of the petitioners is that the petitioner purchases old ships and vessels for breaking up these old ships and vessels imported by the petitioner after due observance of all formalities including payment of customs duty. After the dismantling of the ships and vessels, the dismantled portions are sold to different purchasers. It has been argued on behalf of the petitioners that the dismantling of old ships and vessels does not involve any manufacturing at all.2. It has been stated on behalf of the petitioners that the petitioners have to pay customs duty at the rate prevailing at the time of first importation of the vessels. In addition to basic duty of customs, countervailing duty by way of additional duty equal to excise duty had been levied and imposed upon the imported old ships an...
E.i.T.A. (India) Ltd. and anr. Vs. D. Dutta and ors.
Court: Kolkata
Decided on: May-02-1986
Reported in: [1986]63STC416(Cal)
S.C. Sen, J.1. The petitioner No. 1 is a company engaged in the business of transport agents and common carriers. The case of the petitioners is that it utilises its transport and on occasion hired transport for fulfilling its commitments to its customers. When trucks belonging to others are engaged by the petitioner-company for carrying consignment of goods from one place to another, the petitioner has no control over the drivers of the trucks.2. On or about 26th October, 1985, Singhal Brothers, a firm carrying on business in Cochin in the State of Kerala, consigned 97 bags of black pepper and 300 tins of cocoanut oil to M/s. Govind Traders carrying on business at Station Road, Bhagalpur, through Punjab National Bank, Bhagalpur. The aforesaid consignment of 97 bags of black pepper and 300 tins of cocoanut oil were given to M/s. New Gee Tee Carriers, a transport company in Cochin, for delivery of the goods to Bhagalpur.3. The petitioner-company carries on business all over India and al...
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