Mumbai Court May 2005 Judgments

Cc Vs. Aver Digital Imaging Inc.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(208)ELT123Tri(Mum.)bai

1. After hearing both sides and considering the issue of classification of the Sienna FP 5000, 220 V Digital Printer (Computerised) settled by the CC(Appeals) under heading 8471 is to be upheld for the reasons- a) The acceptance of argument that the entity performs the functions as envisaged of an apparatus of heading 9010 and can perform the function of development of a photo sensitive film albeit with the assistance of a digital Computer Command will not be in accordance with the rejection of the very similar arguments advanced to place a photocopier working in tandem with a Computer in the case of Xerox Modi Corporation Ltd. as seen from para 5, was not accepted by the Tribunal to classify the entity as a photocopier. No contrary decision is shown. b) It is on record that earlier similar apparatus/appliances of model FP-500 were considered to be classified under 84.71. The plea now made that model FP 5000 not only exposes but also develops photo sensitive paper which model FP-500 c...

Bhavani Cigarettes Pvt. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(189)ELT182Tri(Mum.)bai

1. The brief facts of the case are that during the month July 2004, the appellants herein who are manufacturers of Cigarettes, sent a particular quantity of raw tobacco (inputs for cigarettes) to M/s Laxmi Ventures India Ltd for curing, blending and manufacture of cut tobacco on job work basis and received back the cut tobacco and claimed exemption in terms of Notification No. 214/86 on the ground that the same would be used for the manufacture of excisable goods namely Cigarettes. The authorities below confirmed a demand of Rs. 5,25,400/- holding that the cut tobacco was not entitled to exemption in terms of the notification to the extent that it contained tobacco dust/tobacco refuse which are goods attracting nil tariff rate of Central Excise Duty. In other words the benefit of the notification has been denied by treating tobacco dust/tobacco refuse as a final product not attracting duty liability, thus giving rise to the demand on input namely cut tobacco.2. We have heard both side...

Gujarat State Fertilizers and Vs. C.C. and C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(188)ELT92Tri(Mum.)bai

1. Briefly the facts are that the appellants (GSFC) filed price lists for their product. 'Nylon 6' Chips under Form VII as the Nylon Chips were removed to their stockist from where they were cleared to various customers. These price lists were filed during the period 89-93. The price lists claimed various deductions from the assessable value. The appellants were asked to show cause why the deductions claimed should not be disallowed. In the order dated 19-4-93 the Assistant Collector allowed some deductions and disallowed some others. Thereupon the Superintendent passed an assessment order and ordered recovery of Rs. 4.58 crores. In appeal the Commissioner upheld the order-in-original and the assessment order. The appellants filed an appeal against this to the Tribunal. The latter set aside the order of the original authority dated 22-9-93 and remanded the matter to the original authority with the direction that he should await the decision of the Special Bench of the Tribunal in Delh...

New Shorrock Mills Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(187)ELT401Tri(Mum.)bai

1. The issue raised in this appeal is - Whether single yarn and double yarn, manufactured out of such single yarn, are distinct commercial items and whether manufacturing process was involved in making double yarn out of the single yarn? 2. The Appellate Commissioner held that the single yarn and double yarn both are different excisable goods and attract excise duty separately.We would have ordinarily accepted this view, but for the decision of the Tribunal in the case of Madura Coats Ltd. v. Commissioner of Central Excise, Trichy, reported in 2000 (124) E.L.T. 274 (T) 2000 (37) RLT 68 (CEGAT), in which the Tribunal has in paragraph 9 of the order after referring to the decision of the Supreme Court in the case of CCE v. Banswara Syntex Ltd., , held that "the process of doubling or multifolding of yarn in the present case did not bring into existence a new product and the demands raised were not sustainable, in the light of the ratio of the judgments, noted above".3. The learned Couns...

Dura Foam Industries Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(187)ELT423Tri(Mum.)bai

1. The appellant challenges the order of the Commissioner (Appeals) made on 13-4-99 holding that the goods in question were covered under Chapter Heading 94.04 of the Central Excise Tariff and set aside the order-in-original passed by the Assistant Commissioner who had approved the classification list of the respondent classifying the products under (Chapter Heading 39.21 and Chapter sub-heading 5806.90.2. The classification of the products as accepted by the Assistant Commissioner was as under :-(1) Flexible Polyurethane foam mattresses - 39.21 without cover(2) Flexible Polyurethane foam pillows, - 39.21 without cover.(3) Quilted fabrics cotton & polyester as - 5806.90 wadding.3. The Appellate Commissioner held in the appeal filed by the Revenue that the Heading 94.04 specifically covered both types of mattresses and pillows whether covered or not and there was no need to classify uncovered mattresses and pillows under Chapter Heading 39.21. He held that bolsters were also a type...

Vijay Construction Co. Vs. Dy. Cit, Range 12(3)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)3SOT840(Mum.)

are cross appeals by assessee and revenue respectively for assessment year 1998-99 and are directed against the order of CIT(A), Mumbai dated 31-10-2001.We have heard the arguments of both the sides and have also perused the records.The relevant facts, in short, as ascertainable from the orders of authorities below and other records are that the assessee is a partnership firm, which came into existence on 3-8-1981, the partnership deed having been executed on 29-12-1981. The object of assessee-firm was to carry on business of construction of buildings, sale/purchase and development of land, effecting repairs and renewal to buildings and render allied service, etc., and such other business as may be mutually agreed upon by partners in terms of agreement dated 12-11-1981. The assessee-firm agreed to purchase a piece of land together with structures standing thereon admeasuring 15,000 sq. mts.lying and situated at Andheri Kurla Road, Mumbai, from the owner Miss G.D. Coomana for an aggreg...

Joint Cgt, Special Range-33 V.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)95ITD0179M(Mum.)

This appeal is filed by the department having been aggrieved by the order of the learned Commissioner of Gift Tax dated 20-7-2000 for the assessment year 1991-92 in the case of the assessee. The department has raised following issues in the Grounds of Appeal : "1. On the facts and the circumstances of the case and in law, the learned CIT (A) erred in holding that the retiring partner Miss Priti Shahs relinquishing her capitals, to the tune of Rs. 14,45,954 in four firms, in favour of her brother Shri Shreyans J. Shah does not amount to gift under sections 2(xii) and 4 of the G.T. Act merely because she renounced the world and became a sanyasin." Both parties were heard regarding the issues raised by their counsel in appeal and their legal implications. During the course of hearing, the learned Representative of the assessee has filed Xerox copy of the notice issued by the GTO under section 16 of the G.T. Act to the assessee and declaration made by Miss Priti Jaswantlal Shah on 14-1-19...

Kanha Impex Vs. Commissioner of Customs (Ep)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(187)ELT243Tri(Mum.)bai

1. This application is for waiver of pre-deposit of penalty imposed under Section 114 of the Customs Act, 1962 arises out of the order of the Commissioner of Customs (Appeals) Mumbai.2. The applicants sought to export fabrics made out of the one or more man-made filament yarn declaring the value to be Rs. 131/- per meter under the DEPB scheme. The case is that the applicant sought to over value the goods with an intention to avail of higher DEPB benefit.Market enquiries revealed that goods of similar nature were sold in the market at Rs. 19/- per meter. Ld. Advocate argues that market enquiry has not been conducted in regard to the same goods, but for similar goods. He also argues that there is a Board's circular stating that up to 150% of market value of the same goods can be accepted as reasonable value of the goods sought to be exported in DEPB scheme.3. We observe that the applicant has made out a strong prima facie case, inasmuch as difference in value of these goods sought to be...

Baccorose Perfumes and Beauty Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1.1 Appellants have a unit registered in Kandla Free Trade Zone (KAFTZ) where they procure imported and indigenous raw material and subject them to the following process - i) The unfilled bottles/godets/tubes/containers etc. are imported. The perfumes/deodorant /eau de toilette/Cream/make up mass etc to be filled in is separately imported in bulk quantity. Besides, various packing materials like pumps, actuators, collars, caps, individual cartons, liners, labels, etc, are all separately imported. Inner cartons, outer cartons, gum tape rolls strapping materials etc. are procured from Intra zone units and BOPP films and some labels are procured from indigenous suppliers. ii) All the imported materials are tested and checked with the master samples maintained at the factory and their conformation to strict quality requirements is ensured. iii) The bottles/godets/tubes/containers etc are filled in the factory and in case of bottles the fitment of pumps, actuators and collars, is carried o...

Jaikishan Dadlani Vs. Ito, Ward 1(5)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)4SOT138(Mum.)

This is an appeal filed by the assessee and is directed against the order dated 2-5-2001 in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1998-99.The learned CIT(A) erred in confirming the addition of Rs. 9,75,000 from Cyberspace Films Private Limited as unexplained.The learned CIT(A) further travelled beyond his jurisdiction and treated the loan of Rs. 9,75,000 from Cyberspace Films Private Limited to be deemed dividend under section 2(22)(e) of the Income Tax Act, 1961 even when the same was treated as unexplained cash credit by the assessing officer and the same is confirmed by the CIT(A).The learned CIT(A) erred in confirming loan of Mrs. Prity Dadlani for Rs. 1,20,000 as unexplained and further erred in directing the assessing officer to assess the same in current year under section 68.The other grounds of appeal raised in the memorandum of appeal were not pressed before us.To adjudicate o...