Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT590TriDel
..... no. 16/68-c.e., dated 1-2-1968 issued by the ministry of finance originally under this notification "marine plywood, aircraft plywood and compreg" were exempted from duty in excess of 7/1/2% ad valorem.subsequently, through amending notification no. 204/73-c.e., dated 8-12-1973, "compreg" was deleted from this entry. shri venkataraman submitted that ..... -in-original dated 16-6-79 and order-in-appeal dated 17-11-80.3a. the description of item no. 16b, as it stood at the relevant time (it was amended subsequently, with effect from 1-3-1982), read as follows :- "16b. plywood, blockboard, laminboard, batten board, hard or soft wall boards or insulating board and veneered panels, whether ..... 1. this is a revision application (hereinafter called "appeal") filed before the central government which under section 35p of the central excises and salt act, 1944, stands transferred to this tribunal to be disposed of as if it were an appeal presented before the tribunal.2. the issue in this case is as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC129
..... non-consumable stores' occurring in clause (a) of section 61. the other argument taken by the learned consultant for the respondents is also not correct inasmuch as the amended provision cannot give any guidelines.6. in view of the above, discussion, goods warehoused by the respondents were liable to be stored in the warehouse for a period ..... has also urged that the intention of the government in interpreting the provisions of section 61 (a) becomes clear when the said section was amended subsequently w.e.f. 27-12-85.the amended provision makes it clear that the goods of the type as in the instant case have a warehousing period of one year.4. heard the ..... i.e. one year has been prescribed would mean only the 'non-consumable goods' for use in a vessel or aircraft. definition given in another act cannot be imported for the purpose of interpreting the provisions of some other act is also a well settled proposition of law. learned collector (appeals) has gone further wrong inasmuch as the word ' .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(19)ECC58
..... screens fitted in motor vehicles as wind screens, rear screen and door screens would be classifiable under item 34-a prior to the amendment of this tariff item by the finance act, 1979 and under item 68 after the amendment, and not under item 23-a (4) as "glass and glassware". after the wind screens were manufactured out of glass sheets they became ..... used as such or as spare parts of a specific mechanism or for a specific engine of aircraft were still covered by item 52 of the tariff. he also observed that according to the decision of supreme court in the case of dunlop india ltd. v. union ..... government had exempted bolts, nuts and screws falling under item 52 of central excise tariff and manufactured by hindustan aeronautics ltd. and used within their unit for the manufacture of aircrafts or as spare parts of air-crafts from the whole of the duty of excise, and this in turn made it clear that the bolts, nuts and screws even if .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)ECC58
..... the appellant company was exempted from having a central excise licence in view of the provisions of the notification no. 31/76-ce dated 28-2-1976 as amended by notification no. 133/78-ce dated 10th june, 1978.7. it is also urged that the department has invoked rule 9(2) of central excise ..... used mainly with the utilitarian purpose to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists surgeries, etc. or ships, aircraft, railway coaches, ambulances, caravan-trailers or similar means of transport, should be regarded as covered by the item "furniture". shri mathur pleads that in view of this clarification, the ..... iron and steel and sold by a company manufacturing iron and steel products and component parts thereof were iron and steel furniture within the meaning of bombay sales tax act, 1959. adopting this view in the case of nima limited v.collector of central excise, baroda (order no. 384/1987-d) dated 12-5-1987, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC116Tri(Delhi)
..... basic law relating to customs was enacted more than 80 years ago. it has been amended from time to time and some important amendments were made by the sea customs (amendment) act, 1955. general and comprehensive revision of the act has not so far been undertaken. several provisions of the act have become obsolete. difficulties have also been experienced in the implementation of certain other provisions ..... with certain modifications. there is no separate law relating to air customs, and the administration of air customs is governed by certain rules made under the indian aircraft act, 1911. while revising the sea customs act, it is proposed to consolidate the provisibns relating to sea customs, land customs and air customs into one comprehensive measure. the notes on clauses explain in detail .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(86)ELT507TriDel
..... non-consumable stores' occurring in clause (a) of section 61. the other argument taken by the learned consultant for the respondents is also not correct inasmuch as the amendment provision cannot give any guidelines.6. in view of the above discussion, goods warehoused by the respondents were liable to be stored in the warehouse for a period of ..... definition of goods appearing in section 2(22) states that "goods includes: in section 2(38) "stores" have been defined as goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fittings. reading the definitions of both the terms, it is [stated] that the ..... can be warehoused for a period of one year. the word "stores" has been defined under section 2(38) of the customs act, 1962 and reads "stores means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fillings." on such a reading, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(91)ELT463TriDel
..... 84 in excess of the exemption limit of rs. 7.5 lakhs as provided under notification no. 83/83 dated 1-3-1983 as amended without obtaining central excise licence as required for manufacture thereof during the relevant period without following any central excise procedure and without payment of ..... electrical appliances" means electrical appliances normally used in the household and similar appliances used in hotels, restaurants, hostels, officers, educational institutions, hospitals, train kitchens, aircraft or ships' pantries, canteens, tailoring establishments, laundry shops and hair dressing saloons. explanation ii. : interchangeable parts or auxiliary devices accompanying an appliance to make ..... in homes or for performance of domestic chores, as a refrigerator, washing machine, toaster, etc. in webster, 'appliance' is defined "as an act of applying, or machine for specified purpose and instrument or device designed for a particular use in household or office, machine, etc.". the gujarat .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)LC304Tri(Delhi)
..... all laws of limitation lead to some inconvenience and hard cases. the court has held that the remedy for the legislature is to amend the law suitably and courts can administer the laws as they find them and they are seldom required to be astute to defeat the ..... in the manufacture of such goods :- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves india, or (ii) if the goods are exported by land, the date on which such goods pass ..... tariff (tools) on the ground that they were entitled to slab exemption under notification 83/83-c.e., dated 1-3-1983 as amended, more so when the aggregate value of clearances of all excisable goods for home consumption did not exceed rs. 25 lakhs during the ..... 49 of the central excise rules by way of addition of explanation. section 51 (1) of the finance act, 1982 provided that the amendments made to rules 9 and 49 by the aforesaid notification shall be deemed to have and to have always .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(99)ELT579TriDel
..... eligibility of the winchester disk drives (hereinafter referred to as 'wdd') imported to the benefit of exemption notification no. 204/76-cus., dated 2-8-1976, as amended. on importation, the appellants claimed that the wdd imported were those which had been earlier exported for repairs and that the customs duty in terms of the aforesaid ..... and freight charges both ways : provided that the importer furnishes a certificate from the duly authorised officer of (a) the directorate general of civil aviation in the case of aircraft parts, (b) the coir board in the case of coir industry equipment, (c) the jute commissioner in the case of jute industry equipment, (d) the textile ..... required to be furnished in the case of populated printed circuit boards falling under sub-heading no. 8473.30 of the first schedule to the said customs tariff act: provided also that the assistant collector of customs is satisfied :- (2) that the goods have been re-imported within one year of the date of their .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC126Tri(Delhi)
..... duty which are supplied as stores for consumption on board vessel of any indian navy.as per definition of stores under section 2 of the customs act 1962, means goods for use in vessel or aircraft, and include fuel and spare parts and other articles of the equipments whether or not for immediate fittings. in the present case, the respondents have ..... no. 70/73, dated 7-5-1973 and the notification is reproduced below :- "indian navy ship stores : basic & addl. duty exempt. 70/77-c.e., dated 7-5-1977, as amended by 347/86-c.e., dated 18-6-1986 : in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with ..... sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government hereby exempts excisable goods other than cigarettes) supplied as stores for consumption on board vessel of the indian navy from the whole of .....
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