Judgment Search Results Home > Cases Phrase: bureau of indian standards act 1986 Court: customs excise and service tax appellate tribunal cestat Page 1 of about 111 results (0.194 seconds)

Senior Depot Manager, Indian Oil Vs. the Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2008)(224)ELT335Tri(Bang.)

..... motor spirit (commonly know as petrol) and 5% ethanol, and confirming to bureau of indian standards specification 2796, falling under heading no. ..... the learned consultant submits that in view of the above notification, which has been issued by the government under section 11c of the ce act, the question of confirming duty and penalty does not arise.the learned sdr, after due perusal of the notification, submitted that the notification will apply to the facts of this case and for the ..... explanation: for the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the first schedule and second schedule to the central excise tariff act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of the finance (no. ..... (1 of 1944), the central government hereby directs that the whole of the duties of excise payable under the aforesaid acts, on such 5% ethanol blended petrol but for the said practice, shall not be required to be paid in respect of such 5% ethanol blended petrol on which said duties of excise were not being levied during the period aforesaid, in ..... 27.10 of the first schedule to the central excise tariff act, 1985 (5 of 1986) which was liable to duties of excise but according to the said practice, the duties of excise were not being levied during the period commencing on the 1st day of july, 2004 and ending with the .....

Suru Chemicals and Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(101)ELT711TriDel

..... the lower authorities accepted that the said product is pharmaceutical aid and conforms to the indian pharmacopoeia standard, it was incumbent upon them to hold the product classifiable under chapter 29 as 'bulk drug' and admissible for exemption under notifications dated 3rd april, 1986 and /or dated 1-3-1988. ..... it also covers and emphasizes normal use for specified purposes including diagnosis, treatment, mitigation and prevention of diseases in human beings and animals and covers, inter alia, biological or plant product of pharmacopoeial standards and the drug controller has certified it to be a 'bulk drug' with reference to this definition.16. ..... 'certificate of analysis' issued under the drugs and cosmetics act, 1940 and rules thereunder by 'raptakos brett test laboratories ltd ..... 31/88, the definition of 'drugs' as given in the drugs act has been adopted and in the other case, the certificate has been given with reference to notification ..... the definition of 'drugs' given in the drugs act has a larger amplitude than given in explanation to notification ..... dated 7-2-1963 of cbec wherein the board had clarified that distilled water for injection is considered as 'drug' for the purposes of drugs & cosmetics act, 1940 and accordingly, is liable to duty as medicine. ..... 1507.00 of the tariff act and not under sub-heading ..... 2913.00 of the tariff act and granting slabwise exemption to it under ..... a pharmaceutical aid and is considered as 'drug' for the purpose of the drugs & cosmetics act, 1940. .....

Samatha Metal Industries Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC765Tri(Delhi)

..... namely :- (ii) scrap obtained from copper or copper alloys where the prescribed amount of duty of excise, or, as the case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has been paid on the copper or the copper content of alloys; or (iii) virgin copper in any crude form on which the prescribed amount of duty of ..... excise or, as the case may be, the additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), has already been paid; or tariff act, 1934 (32 of 1934), has already been paid or; (iv) copper or copper alloys in any crude form purchased from the market on or after the 20th day ..... in duty if the duty has for any reason been short-levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall, on a written demand made by the proper officer, be paid to such person and at such time and ..... ingots is expected to contain 80% copper with other metals added up to conform to the required metallurgical standards and that there can be no manufacture of alloys without the addition of a few of the additions like ..... as pointed out above, the act and the rules provide very elaborately the stage and the time when the duty is to be paid and if ..... department and it would be incongruous to call it an act of clandestine removal. ..... the act and the rules provide .....

Oswal Beverages Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(113)ECC269

..... benefit of ssi exemption has been denied on the ground that although the appellants have transferred the trade mark in their favour by way of sale under a deed of agreement, the same has not been approved by bureau of indian standards who are the authority for brand/mark certification. ..... , the trade name belongs to the ssi and hence it is eligible for ssi exemption.held that assignee of trademark is eligible for ssi concession, even if such assignment is not registered under section 45 of the trade marks act.allegation that appellants used brand name 'sumer" belonging to another person. ..... the denial of the benefit on the ground that the deed assignment has not been approved by the bureau of indian standards is not a ground to deny the benefit. .....

Continental Foundation Joint Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(80)ECC518

..... it is further averred that the matter was referred to the bureau of indian standards who vide their letter dated 23.10.98 reported that the query raised by the department vide their letter dated 9.7.98 was considered by the concrete subcommittee and its views are as follows: "it is ..... also affirmed by the bureau of indian standards which laid down the standards for the two types ..... the matter to bureau of indian standards for their opinion and ..... it is also known under the indian standard is: 4926-1976, which for the purpose of that standard defines ready mix concrete as concrete delivered at site or into the purchaser's vehicle in a plastic condition and requiring no further treatment before being placed in the position in which ..... central excise duty as per the particulars below should not be recovered from them under rule 9(2) of the central excise rules, 1944 read with proviso to section 11a(1) of the central excise act, 1944: the above-said companies have further been called upon to show cause as to why the penalty should not be imposed on each one of them under rule 173q read with section 11ac.4. ..... schedule to the central excise tariff act and is subject to central excise ..... the period from 1.3.97 by application of the extended period for demand under rule 9(2) of the central excise rules, 1944 read with the proviso under section 11a(1) of the central excise act, 1944. ..... an excisable product which has a separate tariff entry under sub-heading 3824.20 of the central excise tariff act, 1985. .....

Bansal Industries Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(83)ECC544

..... this ground alone the option of the nml are vitiated.the commissioner failed to appreciate and consider the fact that the nml did not conduct inspection or examination of the goods as per the bureau of indian standards specification, whereas the experts of the appellant herein had conducted detailed examination as per the procedure laid down in the bureau of indian standards specification.herein lies the superiority of the opinion of the experts. ..... involved is the classification and valuation of the goods simplicitor on which there appeared to be difference of opinion between the department and the appellant and, therefore, the question of invoking the penal provisions of the customs act would not arise for consideration. ..... the commissioner did not act on this direction of the hon'ble tribunal who felt that bringing a 3rd expert into the matter will not resolve the problem because any opinion expressed by a third expert would also be contested by one ..... further submitted that since there is no suppression of the facts, the goods are also not liable for confiscation under section 111 of the customs act and the importers are not liable to penalty under section 112(a) of the customs act, 1962. ld. ..... view of the misdeclaration of the description and value, the goods are liable for confiscation under section 111(m) of the customs act, 1962 and the importers are liable for penalty under section 112(a) of the customs act, 1962. ..... , new delhi under section 112(a) of the customs act, 1962.5. .....

Commissioner of Central Excise, Vs. Telco Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(84)ECC54

..... (i) we have considered the following submissions made by revenue in written reply dated 31-12-2001 - "in view of the fact that neither the automotive research association of india and nor the bureau of indian standards are statutorily capable of opining or effectively laying down any descriptional character of the impugned vehicle for the application of appropriate excise tariff entry, the only statutory provision which defines the character ..... itself rule out the reliance by revenue on the documents, opinion mid certificate by bureau of indian standards & automotive research association and other documents of motor vehicles act/rules and verification thereunder. ..... the different categories of vehicles under the terminology of the indian standards institute. ..... that arai had itself classified the said vehicle as falling in the 'n-l' category, as per is : 14272, which is the standard relied upon by the department, as is clear from exhibit b of the reply affidavit filed by the appellants. 5. ..... /crew/family members could travel in relative comfort of a tractor/trolley one encounters in the rural indian scene, will not contribute to be a factor to determine those transports as 'principally designed for ..... nor any such requirements under any other law, especially motor vehicle act & the rules thereunder was shown as a requirement to meet prescribed/applicable designs for persons or transport, except size of seating space for person and brake requirements; the only evidence brought on record .....

Indian Plastics and Laminates Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(169)ELT51TriDel

..... rungata are duly registered with bureau of indian standard and the impugned goods are marked with the number assigned to sprinkler irrigation system. ..... cm/l8208771 granted to them by the bureau of indian standard (letter gzo/l-8208771, dated 27-8-1997). ..... ); that further the price is to be treated as cum-duty price which the statutory deduction under section 4(4)(d)(ii) of the central excise act is to be made from in terms of the decision of the larger bench of the tribunal in the case of srichakra tyres v. ..... 8424.91 of the schedule to the central excise tariff act as parts of sprinkler irrigation system claimed by them or under heading no. ..... indian plastics and laminates ltd. .....

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in this connection, the learned counsel referred to the national building code published by the bureau of indian standards (bis), which defined the term "unit" to include a block and also indicated that the units formed ..... elaborate the point with reference to the national building code of india (1983) as adopted by the bureau of indian standards, which was relied on in the written submissions dated 07/11/2005. ..... the collector has also erred in relying upon the indian standard specification for concrete masonry units and concluding that the blocks which are being manufactured according to the isi specification would become entitled ..... the respondent have also is: in para 0.3 of the foreword to the indian standard specification for concrete masonry units, it has been stated that concrete masonry construction "is also economical because fewer joints result in considerable saving in mortar as compared to normal masonry construction also ..... from sale price of the goods to determine the assessable value has to be allowed; (g) the demand of duty for any period beyond the normal period of limitation prescribed under sub-section (1) of section 11a of the act is time-barred; (h) interest on duty is not leviable under section 11ab, nor is any penalty imposable under section 11ac; (i) the commissioner is directed to requantify the duty to be recovered from the appellant in terms ..... 175/86-ce dated 01/03/1986 (as amended) from 01/04/1989 till their aggregate value of clearances for the fiscal year .....

Godrej Foods Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(121)ELT231TriDel

..... and stabilizing agents as prescribed in rule 61-c it may also contain fumeric acid (food grade) or quick dissolving fumaric acid certified by bureau of indian standard to the extent of 0.3 per cent by weight. ..... reasons for modification of the earlier classification list as under :- "at the time of issuance of earlier order dated 29-12-1988, the fruit products order, 1955 and the prevention of food adulteration act, 1954 were not available with me and hence they were not taken into consideration in deciding the issue of classification of impugned goods. ..... the definition of drugs given in the drugs and cosmetics act, 1940 was not relevant for determining its meaning in trade.the definition of fruit juice given in the prevention of food adulteration act has been given above.we have described the product details as ..... central excise tariff act, 1985 is enacted on the basis and pattern of the hsn, the same expression used in the act must, as far as practicable, be construed to have the meaning which is expressly given to it in the hsn when there is no indication in the indian tariff of a ..... the drugs was synonymous to meaning given in the drugs and cosmetics act, 1940 regarding manufacture and distribution of drugs and cosmetics. ..... 16.01 of the appendix 'b' to the prevention of food adulteration act, 1954, the fruit juice has been defined as under :- "a.16 - "fruit juice" means the unfermented and unconcentrated liquid expressed from sound ripe fresh fruit, and with or without - (a) sugar, .....