Mumbai Court October 2000 Judgments
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Search Chem Industries Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT639Tri(Mum.)bai
2. The appellant imported and installed two turbines for generation of electricity required for the manufacture of chemicals which it exported. It was granted exemption from import duty in terms of notification 111/95. This notification exempts inter alia capital goods imported under Export Promotion Capital Goods (EPCG) Scheme, one of the conditions being that the imported materials are used towards export of goods of a value to be specified by the licensing authority, the period within which the export proceeds are to be realized also being specified. The notification provides that export obligation to the extent specified is spread out over four blocks of two years each.3. The appellant found one of the two turbines defective and had it sent abroad for repairs a year and half after installation. It imported another generator in lieu of this one which it installed. We are told by the advocate for the appellant that the obligation determined by the licensing authority takes into acco...
Eagle Shipping Agency Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT167Tri(Mum.)bai
1. The applications are for waiver of deposit of penalty of Rs. 5,000/- each imposed under Section 114 of the Act on M/s. Eagle Shipping Agency, a Custom House Agent (CHA), and its partner Prakash Palan.2. The penalties have been imposed on the finding (which is not disputed) of the Commissioner that one case out of 51 consignments of export contained parts of anti weapons instead of castings for door handles as declared in the shipping bill. The Commissioner has imposed penalty on the CHA for the reason that its partner subscribed to the truth of the contents of the declaration in the shipping bill.3. In that situation, something would be required to show that the CHA knew, or would have reason to know or believe, that the consignment contained goods other than those which were declared. In the normal course, CHA files a shipping bill or other documents to the Customs on the basis of the materials given to him by his client, an exporter, importer, or other persons, as the case may be...
Modhera Chemicals Pvt. Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT163Tri(Mum.)bai
1. This appeal has been filed against the order of the Collector (Appeals) by which the learned Collector has held that since the show cause notices in the instant case were issued prior to finalisation of the RT12 returns and the finalisation of the classification lists primarily to prevent the demand becoming time barred, and since the basis for issue of the corrigendum was also the same, as the basis on which the demands were issued, only reworking of the duty amounts pursuant to the change of classification the said demands were not barred by limitation, since the demands for duty were confirmed by the Assistant Collector as per the classification lists approved by him which have been upheld by the Collector (Appeals), the duty as demanded and confirmed by the Assistant Collector were upheld.2. The appellants have taken the grounds that the demands issued in this case have been issued even before the finalisation of the classification lists, and they relied upon the decision of th...
Ashirwad Inds. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT249Tri(Mum.)bai
1. The appellant was engaged in compacting of bales of ferrous scrap of various kinds, which it purchased. Such bales of scrap were sold by it to its users. The appellant embarked upon a procedure to recover tin from the scrap of tin sheets which is received, by subjecting these sheets to a process of electrolysis. As a result, the appellant was able to isolate 175 kgs. of tin. This quantity of tin and the scrap out of which this tin was recovered, lying in the appellant's premises, was seized by the officer. Subsequent investigations resulted in the issue of notice to the appellant. The notice proposed recovery of duty on the ground that the scrap of which tin was removed was a new product manufactured by the appellant. Penalty was also proposed on the proprietor under Rule 209 as well as confiscation of the scrap.(Surprisingly no duty was demanded on the tin recovered in the process.) Adjudicating on the notice the Collector has confirmed the duty on the scrap, ordered confiscation ...
Commissioner of C. Ex. and Cus Vs. Solik Foods
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT159Tri(Mum.)bai
1. The respondent to this appeal claimed the benefit of Notification 1/93 in respect of the goods manufactured by it. This notification exempts goods based on the value clearances up to, and beyond the specified value by a manufacturer in the small-scale industry. It excludes from its purview the goods bearing the brand name of other persons entitled to the notification. The respondent also manufacture such goods bearing brand name on orders from the owners of such brand name. It did not claim exemption under Notification 1/93 in respect of such goods, and instead availed Modvat credit of the duty paid on the inputs used in these goods cleared on payment of duty.2. Notification 1/93 provides for two ways to avail of the exemption.The manufacturer may either not avail of the Modvat procedure in which case, he is entitled to avail the complete exemption up to the first slab of clearance; he may alternatively avail of the Modvat procedure, in which case he is entitled, not to avail exemp...
Maruti Udyog Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT126Tri(Mum.)bai
1. The common question for consideration in these two appeals is whether the appellant could import, without a licence, catalytic converters which can be fitted in the exhaust systems of motor vehicles manufactured by it.2. In the impugned order, the Commissioner has held that catalytic converters were air purifiers, the import of which was not permissible in the relevant import policy without a special import licence, and in the absence of such a licence, ordered their confiscation with an option to redeem them on payment of fine. He has also imposed penalties under Section 112 of the Act on the importer.3. The import policy for the relevant period (1992-97) which was harmonised with the Explanatory Notes to the Harmonised System of Nomenclature (HSN) indicated environmental protection equipment classifiable under heading 842139.01 to be freely importable and air purifiers and air cleaners classifiable under heading 842139.09 to be importable only on production of a special import li...
Commissioner of Central Excise Vs. Century Enka Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-14-2000
Reported in: (2001)(127)ELT125Tri(Mum.)bai
1. The question for consideration in this appeal is whether the respondent was entitled to take credit of the duty paid on kraft paper received by it and sent to its job worker for fashioning into cartons which were returned to the appellant for packing the rolls of nylon and polyester filament yarn manufactured by it.3. In our view the ratio of the judgment of the Madras High Court in Ponds (India) Limited v. CCE -1993 (63) E.L.T. 3 would apply. In that judgment, the High Court had confirmed the view of the Tribunal that M/s. Ponds (India) Limited was entitled to take credit of the plastic granules received by it and sent to a job worker for manufacturing jars which was received by M/s. Ponds (India) Limited to pack the cream manufactured by it. The High Court confirmed the Tribunal's view that the plastic jar was an intermediate product. The contention of the departmental representative that the corrugated boxes are exempted from duty does not make any material difference in view of...
Britco Foods Company Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-13-2000
Reported in: (2001)(127)ELT73Tri(Mum.)bai
1. We are told that the appellant's name has now been changed to Coca-cola India Ltd and the application is being filed for the change of its name.2. The question for consideration in these appeals is the classification in the Central Excise Tariff of goods described as non-alcoholic beverage bases or concentrates. These are stated to be bases manufactured by the appellant, which are in turn used by bottlers to make branded beverages waters such as name Coca-cola, Limca, Citra etc. The appellant had claimed classification of these under heading 33.10 of the tariff. This classification was approved initially.However, subsequently notice was issued, proposing the classification of the goods under heading 21.08. The Assistant Commissioner, who adjudicated on the two notices issued (for the periods August, 1995 to January, 1996 and February, 1996 to 6th March, 1996) held that the goods were rightly classifiable under heading 33.02 and dropped the demands for duty as the clearances during ...
insulIn Associates Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-13-2000
Reported in: (2002)(145)ELT115Tri(Mum.)bai
1. The question for consideration in this appeal is the classification of two products, nomex laminated, coated or covered with plastic and non woven fabrics coated laminated, or covered with plastic. The appellant had, in the classification filed by it, classified by these goods under Heading 5903.99 of the tariff, i.e. as textile fabrics impregnated, coated, covered or laminated with plastic, other than those of Heading 5903. The department issued a notice proposing to classify them under Heading 5603.00. In reply to this, it accepted that the goods would not be classified under Heading 5903. It however said that the goods were used as electrical insulating material and therefore would be rightly classifiable under Heading 8546.00. In the order impugned in this appeal, the Collector (Appeals) has confirmed the finding of the Assistant Collector, that the goods are classifiable under Heading 5603.00. The reason advanced for this classification is that Heading 5603.00 has a more speci...
Larsen and Toubro Ltd. Vs. Commissioner of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-13-2000
Reported in: (2001)(127)ELT807Tri(Mum.)bai
1. Today only an application for stay has come. When I looked into the matter I thought that appeal and itself be disposed of after waiving pre-deposit and with consent of the sides.2. The appellants are a company engaged, inter alia, in the manufacture of portland cement falling under Chapter 25 of the Central Excise Tariff Act, 1985, they have factory at Chandrapur, Maharashtra. They availed Mod-vat credit on capital goods in terms of Rule 57Q of the Central Excise Rules. According to the Department they have availed wrongly Modvat credit to the Tune of Rs. 1,56,176/- in respect of certain goods purchased from the Indian Oil Corporation Ltd. Four show cause notices were given and such show cause notices were disposed of by Orders-in-Original Nos. 68/99 to 71/99 (Demand) dated 22-3-1999 by the adjudicating authority. The authority in two paragraph have held as followed : "From the above it may be concluded that the Noticee No. 1 should not be denied of availment of Modvat credit on t...
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