Judgment Search Results Home > Cases Phrase: bureau of indian standards act 1986 Court: customs excise and service tax appellate tribunal cestat Page 10 of about 111 results (0.242 seconds)

Sterlite Industries (India) Ltd. Vs. Cce, Tirunelveli and Cce, Madurai

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

..... . the other inputs used in or in relation to the manufacture of final products are ferric sulphate, ferric chloride, indian, magnfloc, caustic soda flakes.3.3 the sulphuric acid is captively consumed in the manufacture of phosphoric acid which is partly cleared without payment of duty for manufacture of fertilizer products, under ..... inputs required for sulphuric acid are waste gas in the form of sulphur dioxide and duty paid inputs like ferric sulphate, ferric chloride, indian, magnfloc, ,caustic soda flakes and other chemicals against which no cenvat credit has been taken ..... duty is on manufacture and not on sale, strict isi or any other quality standards are not to be applied to determine the excisability of the product in ..... anterior to the actual manufacture of paper was into accepted by the court since the manufacture of pulp is an integrated process of manufacture of paper and is converted in the definition of 'manufacture' under section 2(f) of the central excise act in para 4 of the judgment the hon'ble apex court observed as follows : "5 ..... cut tobacco which was used in the manufacture of cigarettes and in the process tobacco refuse in the form of dust and winnowings was produced.classifiable under 2401.10 of the central excise tariff act, 1985.tobacco refuse was chargeable to nil rate of duty ..... . 16,11,90,936/- in terms of section 11a of the ce act, 1944 read with rules 6 & 12 of the cenvat credit rules, 2001/2002 and rule 57cc/57ad/57 ah(1) ..... on the environment protection rules 1986 .....

Ajay Electrical Industries Ltd. Vs. Collector of C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(17)ECC290

..... in this context it is also relevant to note that according to the indian standard glossary of terms relating to paper and pulp-based packaging materials (is: 4261-1967), "container" is any receptacle which holds, restrains or encloses any article or commodity or articles or commodities to be ..... cubes packed in aluminium foils and the question which arose was whether the cheese cubes could be said to be sold in sealed containers so as to attract the mischief of entry 6 of schedule e to the bombay sales tax act, 1959 in considering the question, however, the high court approved the view taken by the sales tax tribunal that for an article to be a container it should have a separate existence from the thing contained, as otherwise ..... certain additional material consisting of a letter dated 22-8-1986 from the appeltents to kidian standards institution and the latter's letters dated 29-8-1986 and 10-2-1987 had been filed by the appellants.since, however, these had not been so far allowed by the tribunal in appropriate proceedings to be admitted as part of the evidence, the counsel for the appellants at ..... 32/ce/85, dated 23-1-1986 passed by the collector of central excise, chandigarh.by this order, the collector held that the (disputed) goods manufactured by the appellants were classifiable as printed cartons under item 17(3) of the first schedule to the central excises and salt act, 1944 (the schedule and act are referred to hereinafter as central excise tariff and the act for brevity .....

Satyakam Rasayan Udyog Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(25)LC113Tri(Delhi)

..... the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in the ..... the supreme court further held that when an article has, by all standards, a reasonable claim to be classified under an enumerated item in the tariff schedule, it will be against the very principle of classification to deny it the parentage and consign it to an orphanage of the residuary class ..... rajan, for the respondent, submitted that the amendment of section 2(f) of the central excises & salt act by the 1984 finance bill was not relevant for the present case which covered a prior period. ..... contention for the appellants is that conversion of resin into moulding powder became "manufacture" within the meaning of section 2(f) of the central excises & salt act only with effect from 1-3-1984 when the section was amended.section 2(f) of the act reads thus :- "manufacture" includes any process incidental or ancillary to the completion of a manufactured product". ..... despite the position that section 2(f) was amended so as to, include, in terms, conversion of resin into moulding powder only on 1-3-1984 by the finance bill of 1984.indian cable company ltd. v. ..... 34/86 dated 21-10-1986 passed by the collector of central excise, delhi by which he - (a) ..... bombay - 1986 (26) ..... 1986 (26) .....

Kerala Spinners Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC522Tri(Delhi)

..... 217/89) dated 24-7-1989 passed by the collector of central excise, hyderabad under section 35b(2) of the central excises and salt act says that: "on physical examination of the samples of synthetic waste, it is seen that it is a mixture of staple fibre of different lengths and thickness. ..... during the process of manufacture of fibre, fibre of the standard quality which is fit for blending and spinning straightaway is marketed as fibre. ..... the duty structure both under the customs and central excise acts is vastly different in respect of non-cellulosic fibres and non-cellulosic waste. ..... para 3.2.1 of the astm standards (page 92 of the compilation in e/333/90-d) clearly stipulates that commercial shipments of staple or man-made fibre should not include cut waste or short fibres of variable length made by breaking a tow or top." 11. ..... collector of central excise passed order dated 29-7-1986 that test result was not enough and the asstt.collector agreed with the appellant that re-test should be conducted regarding the various parameters required by the appellant. ..... waste is a well known marketable commodity both of indian and foreign origin. ..... collector of central excise by order dated 29-7-1986 was not given in the re-test report.7. ..... a show cause notice dated 30-5-1986 was issued by the asstt. .....

Bhoruka Industries (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(59)ELT652TriDel

..... learned additional collector rejected their contention and has held that in order to qualify as an ayurvedic drug, the preparation should satisfy the definition given in section 3(a) of drugs and cosmetics act, 1940 which had inter alia mentioned that the ayurvedic drug be processed and manufactured exclusively in accordance with the formulae, described in the authoritative books of ayurvedic systems of medicines specified ..... the said para 15 is noted below: "the drugs and cosmetics act is a comprehensive piece of legislation which deals with drugs and provides not only for the standards of quality, misbranded and adulterated drugs but also for the safeguards for the manufacture, sale and distribution of such drugs, as ..... that case that those products had not been manufactured as per formula laid down in any of the specified books on ayurveda mentioned in the first schedule to the drugs and cosmetics act, 1940 and that all those products contained some allopathic ingredients and as such, they could not be called exclusively ayurvedic medicines. ..... that they had cleared the two products without obtaining licence or filing declarations, filing classification list, price list and not maintaining records and without paying duty on goods which act amounted to suppression of facts and hence the department was entitled to invoke extended period of five years under proviso to section 11a of the ..... they have relied on the indian materia medica vol. i. ..... 3/86 dt.25-4-1986 passed by the collector of .....

Santha Industrials Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC258Tri(Delhi)

..... . he submitted that merely because shri doraiswamy procured orders or made supplies of raw materials, which had been done to maintain standards that by itself could not give rise to the conclusion that the other 10 units are dummy units or that there is a financial flow ..... . payments were made by the respective units from their own funds with reference to supply before 1985-1986 of aluminium components for manufacture of monoblock pumps, electric motors and not any components for tilting type ..... . he submitted that the units had been set up prior to 1-4-1986 and it was only 1986, the notification had come into existence and therefore, to hold that the fragmentation had been done for availing the benefit is nothing short ..... . 1,26,03,022.03 on the goods manufactured and cleared during the period from 1-4-1986 to 31-5-1989 without payment of duty as worked out in an-nexure iv duty work sheet to show-cause notice should not be demanded from them under the said proviso and also why penalty should not ..... a tilting type wet grinder and registered the same in his name and the same is patented under the indian patents and designs act, 1911 in his name. ..... contravened any of the provisions of the central excise rules, 1944 or wrongly availed any exemption under notification 175/86, dated 1-3-1986 as alleged in the show cause notice and denied the allegations ..... that "by on behalf of manufacturers was incorporated by amending notification subsequent to 1986, therefore, each of the unit has to be seen as an .....

National Engg. Industries Ltd. Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(80)ELT193TriDel

..... the demand is in any way time-barred inasmuch as the show cause notice was issued on 4-7-1988 demanding duty for the period 1-4-1983 to 28-2-1986; that appellants were manufacturing axle boxes from 1960, that the appellants submitted the price lists for roller bearings to avail the benefit of notification no. ..... appellants that mounting charges may be considered as installation charges and therefore should be treated as after sales service charges; that excise duty on goods is leviable under section 3 of the central excises and salt act, 1944, that manufacture of the axle boxes was complete at the time of clearance and therefore, mounting charges should not be included in assessable value; the ld. ..... 120/75 cannot have the effect of requiring payment of duty on a value exceeding assessable value under section 4 of central excises and salt act.19.1 an exemption notification, if one were to accept the construction otherwise placed on it, would cease to be an exemption and would supplant the very section 4 of central excises and salt act whose rigours in certain situations it seeks to soften by giving relief and, even transcending it, transmute itself into an imposition : something never perhaps ..... the learned counsel appearing for the appellants submitted that the appellants supplied axle boxes to indian railways as a part of a contract and availed partial exemption under notification no. ..... required by director general, research design & standards organisation, manak nagar, lucknow, may be .....

Vardichand Chandanmal JaIn Vs. Collr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(83)ELT657TriDel

..... house public notice, the tribunal observed - "therefore, while ordering for supply of rags to a foreign supplier, it would be incumbent upon them to clearly and unequivocally instruct them to supply only such item which passes the standard laid down by indian customs and if they even then, cause the import to be made of the items which could not meet with the prescribed ..... she also commented on the conduct of the appellant in not applying for re-export or in not submitting an application under section 24 of the act.according to her, lack of bona fides and good faith is spelled out from the circumstances of the case. ..... accordingly, court ordered that in case an application to this effect is filed by the appellant before the appropriate authority, the same will be entertained and decided in conformity with the requirements of section 24 of the act and goods released from seizure and notice of confiscation, if issued, to be recalled.7. ..... the duty was paid on 26-11-1986 and goods cleared. ..... the importer had acted in good faith, firstly by placing an order for supply of scrap, and secondly, when it was found to be prime copper wire and not scrap, by offering to mutilate the goods and convert the same into "scrap" ..... personal hearing by the collector was on 23-12-1986. ..... that the collector should have considered the 'willingness' expressed by the appellant to cut the wires and to make them into scrap and allowed mutilation on the basis of the principles underlying section 24 of customs act, 1962. .....

Rama Newsprint and Papers Ltd. Vs. Commr. of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)LC203Tri(Mum.)bai

..... 3.11 lakhs is on the ground that the paper manufactured by the appellant and cleared as newsprint did not conform to the standards for newsprint prescribed in the indian standard specification no. ..... in other words the paper has been held to be not newsprint only because it does not confirm to the indian standard specifications.5. ..... , chennai and order dated 1-9-1996 of the jurisdictional assistant commissioner for the proposition that the paper manufactured by another unit and by the appellant at a later period was classifiable as newspaper despite not meeting the indian standard specifications. ..... the advocate for the appellant contends that there is no requirement in the tariff that newsprint should conform to the indian standard specifications. ..... the report says that the samples do not meet the specifications in is 11688-1986 for thickness and roughness. ..... control order (nco) 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper publisher which is registered with the registrar of newspapers for india, under the provisions of press and registration of books act, 1867. ..... is-11688-1986. .....

Collector of Central Excise Vs. Tikitar Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT468TriDel

..... the quality or purity or grade of the bitumen without changing its name and characterstics; that according to condensed chemical dictionary by hawley, the word "grade" is defined as "any of the number purity standards for chemical products established by various specifications"; that this meaning of the word 'grade' clearly establishes that mere change of the grade does not result into transformation of new commercial commodity; that the original ..... is a different item than the bitumen in bulk as tariff provides for two items that plea that packing does not amount to manufacture is not acceptable as the definition of manufacture in section 2(f) of the central excise act is inclusive and not exhaustive; that there was no suppression of facts and as such entire demand was time- barred.2.4 e/1178/91-c : the collector central excise, baroda, under order no.89/91, dated 28-10-1991, held that ..... a given temperature, is determined by another criterion the penetration test, which measures the depth to which a standard needle will sink into a bitumen, when a specified load is applied to the needle for a fixed time ..... learned advocate contended that the demand is barred by time limit specified in section 11a of the central excise act as in the case of tiki tar industries, a declaration was filed by them in which they had ..... , calcutta, filed a classification list effective from 25-4-1986 in which blown bitumen packed in drums and bags was mentioned below item 7 of the list claiming ..... by indian oil .....