Judgment Search Results Home > Cases Phrase: bureau of indian standards act 1986 Court: customs excise and service tax appellate tribunal cestat Page 2 of about 111 results (0.219 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 .....

Jayant Paper Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(65)ECC537

..... the commissioner finds that the newsprint manufactured by the assessee did not conform to the specification prescribed in the specification 11688 of the bureau of indian standard institute 1986 and therefore is not newsprint.5. ..... 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 newspaper for india, under the provisions of press and registration of books act, 1867. .....

K.R. Balachandran Vs. Commissioner of C. Ex.

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

Reported in : (2002)(84)ECC420

..... .rama industries has also compounded the offences and compounding order passed by deputy commercial tax officer have also been produced.correspondences between rama industries and bureau of indian standards and a certificate from the department of commercial tax has also been produced to show the existence of individual units. ..... rama industries; (v) that the allegation that meera industries is engaged in the manufacture of all items is factually wrong and established by the following separate set of employees (as they covered by esi, pf and factories act interchanging of workers is impossible) (vi) that from the above the companies are existing, functioning and running independently and therefore clubbing the value of clearances of both companies is not sustainable for which they relied on number ..... listed in the annexure b to the notice should not be demanded in terms of rule 9(2) of central excise rules, 1944 read with proviso to subsection (1) of section 11a of central excise act, 1944; (ii) a penalty equivalent to the duty should not be imposed under section 11ac of central excise act, 1944 for the above said contravention; (iii) interest for delayed payment of excise duty should not be levied under section 11ab of central excise ..... 18.7 that the case in hand is not a case of mere failure on the part of meera industries in not paying duty but it is a well planned and orchestrated act on the part of the partners of both meera industries and rama industries in evading the duty due. .....

J.K. Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC195

..... narasimhan, learned advocate, submitted that the appellants manufacture tyres and tubes after taking the approval from bureau of indian standards (bis), and accordingly they manufacture tyres as per isi specification only; that in these circumstances they are bound to follow the terms and conditions stipulated by bis; that as per conditions of bis manual they draw ..... the excisable goods manufactured in india are liable to central excise duty unless and until they are exempted from payment of duty under notification issued under section 5a of the act; that as per provisions of rules 9, 47 & 49 of the central excise rules, 1944 as soon as the goods are manufactured a charge is operated on the goods and the collection of duty is postponed till the time of removal for home consumption or .....

S and J Sales Corporation Vs. Commissioner of Customs

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

..... the party contested the test report by submitting that there was no specific standard available for chicken sausage under the pfa act/rules and, in such circumstance, the relevant specifications for frozen chicken sausages, prescribed by the bureau of indian standards (bis), were to be applied to the imported item. ..... as rightly pointed out by the appellants, there is no specification for chicken sausage under the pfa act/rules, though, for these items, microbiological standards have been specified by bis on the basis of results of analysis under meat food products order, 1973.the aerobic plate count in uncooked chicken sausages, according to these microbiological specifications can go upto a maximum of 1 x 10^6.hence, to ..... of appendix-b under the pfa rules, 1955 and opined that it did not conform to the standards laid down for 'luncheon meat' under the pfa act and rules. ..... total plate count in the sample was found to be more than the maximum standard limit of 1000 per gram. ..... already noted, there is no specification available for chicken sausage under the pfa act/rules and, therefore, section 5 of that act cannot be invoked against the subject item and consequently sections 111 and 112 of the customs act are also inapplicable to this case. ..... this basis, the port health officer also certified that the goods imported by the party did not conform to the standards for 'luncheon meat'. ..... meat is a product which, under the pfa act/rules, shall be packed in hermitically sealed containers. .....

Hanumant Cement Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(113)ELT343TriDel

..... , 1996, the applicant under intimation to the central excise authorities stopped production due to the bureau of indian standards temporarily suspending. ..... hanumant cement on alleged clandestine removal of cement during the period from 1-8-1993 to 19-8-1996 and also imposed a penalty equal to duty under section 11 ac of the central excise act alongwith penalty of rs. ..... regarding the imposition of penalty he submits that under section 11 ac penalty cannot be imposed in this case as the alleged offence took place during the period prior to introduction of this section in the act. .....

Snl Bearings Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(123)ECC64

..... 100, is 4397 covering "cold rolled carbon steel strips for roller and ball bearings cages" issued by dgft under which the supplier of such goods was required to be registered with the bureau of indian standards (bis). ..... 3,59,186/- imported by the appellants under bills of entry dated 23/02/2001 and 26/04/2001 respectively under the provisions of section 111(d) of the customs act with option to redeem the same on payment of fine of rs. ..... the appellants have also satisfactorily explained that en 10204 shown in the test certificate is not the grade of the goods but a testing standard. ..... 15,000/- respectively upon the appellants under the provisions of section 112(d) of the act.3. .....

Johnson and Johnson Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(78)ELT193TriDel

..... did not have specifications of motor spirit under indian standards specifications will not make it less a motor spirit assessable under item 6; we cannot go by indian standards for determining assessability of the central excise except for very limited purposes as where there is doubt whether a product or an article is what it is claimed to be or whether it is of the quality that indian standards has laid down standards for. ..... that bear no indian standards marks. ..... by a manufacturer (i) coated printed and out of the aluminium foils, on backed with paper or which the appropriate duty of ex- other reinforcing cise or the additional duty under material; or section 2a of the indian tariff act (ii) coated or printed 1934 (32 of 1934) has already been or backed with paper paid and the total quantity of such or other reinforcing foils taken for the process of material. ..... that the tribunal had held that, "it is now well settled that in the absence of allegations of suppression, wilful mis-statement and violation of the act or rules with an intention to evade payment of central excise duty, the longer period under proviso of section 11a cannot be invoked" arguing further, the ..... in 1986 (23) ..... in 1986 (24) ..... 1986 (25) ..... on the case of vishwkarma steel industries reported in 1986 (26) e.l.t. ..... reported in 1986 (25) ..... are admittedly made from duty paid aluminium foils which fall under the same sub-heading and that duty cannot be levied twice; that in the case of rotopack reported in 1986 (24) e.l.t. .....

P. Mahalingam and Designers Vs. Commissioner of Customs

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

Reported in : (1998)(61)ECC680

..... the gauge number applies only to individual wires, rods and not to bunch or stranded conductors.therefore from the reading of this opinion, it is clear that bureau of indian standards does not deal with the issue in question pertaining to the single strand being less that 44 swg for the purpose of grant of exemption in terms of ..... the commissioner has proceeded in the present case on a material obtained from bureau of indian standards which has given merely common opinion on the subject of wire and cables. ..... opinion from the bureau of indian standards has been relied ..... after a test have clearly certified that the wire is thinner than 50 swg by reported dated 22-11-1991.therefore, this material which is in favour of the appellants cannot be rejected in favour of an opinion of bureau of indian standards. ..... issue but only gives an opinion on the calculation of thickness of the cables consisting of multiple strands of wires.they have stated that conductors are specified or their diameters in metric units only in indian standards specifications. ..... grants benefit of exemption under sub-section (1) of section 25 of customs act to the product "insulated copper wire thinner than 44 s.w.g. ..... of the customs tariff act when imported into india, from - (a) so much of that portion of the duty of customs leviable thereon, which is specified in the said first schedule, as is in excess of 40% ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the second mentioned act. .....

Wipro Ltd. and Panchajanya Vs. Commissioner of Central Excise

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

Reported in : (2000)(71)ECC326

..... it was contended that the industry, in association with bureau of indian standards formulated soaps with low tfm content and yet gave the performance of good toilet soap and at the same time, cheaper than the usual ..... soaps containing 60% tfm and allowed to be marketed are nothing but bathing bars; (c) that bathing bars (soaps containing less than 60% tfm merit classification under chapter sub-heading 3307.39 of the central excise tariff act, 1985; (d) and that as per the quality control reports of the appellants the said 'santoor soaps' contain tfm between 53% to 55%, and hence they are classifiable only under chapter sub-heading 3307.39 of ..... of one of the products manufactured by the appellants namely 'santoor toilet soap'.there is no dispute in the appeals with regard to the said product having been classified under sub-heading 34.01 of the central excise tariff act in terms of the declarations filed from time to time by the appellants and the same having been accepted by the department.however, the department had issued series of show-cause notices and vide show-cause ..... notice dated 1.6.98 invoking the larger period under proviso to section 11a of the act working out the differential duty for various periods to show-cause the appellants as to why the said product 'santoor soap' should not be re-classified under chapter heading 33.07 of the central excise tariff .....