Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(30)ELT442TriDel
..... he referred as to the glossary of a few selected terms relating to iron steel from the indian standard : 1956-1962 (second reprint may, 1975) where wire has been defined as under : "6114 wire - it shall be round, half-round, square, hexagonal, flat or any other section including grooved section, and is characterised by the ..... the hon'ble supreme court has held that when an article is by all standards classifiable under a specific item in the tariff schedule it would be against the very principle of classification to deny it the parentage and consign its residuary item. ..... in this connection he referred to the decision in 1986 (23) elt 318, ajanta iron and steel company pvt. ..... further it has been held by the hon'ble supreme court in 1985 (21) elt 3, indian aluminium cables ltd. v. ..... he placed reliance on 1986 (25) elt 94, collector of central excise, chandigarh v. ..... the steel wires manufactured by the appellants was classified under item 26aa (ia) of the first schedule of the central excises and salt act, 1944. ..... shri koshy stated that once the list is approved, the excise authorities can only take recourse to the appropriate provisions of the act. ..... in 1986 (24) elt 388, collector of central excise, cochin v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC219Tri(Delhi)
..... they are as follows: "to make a decision or an act judicial, the following criteria must be satisfied: (1) it is in substance a determination upon investigation of a question by the application of objective standards to facts found in the light of pre-existing legal rules; (2) it declares rights or imposes upon parties obligations affecting their civil rights; and (3) that the investigation is subject to certain procedural attributes contemplating an ..... therefore, unlike the provisions of the indian income tax act, 1922 which restricted the right of appeal against the orders passed under particular sections only, the central excises and salt act (as it then stood) provided for an appeal against any decision or order by ..... on the other hand it may be seen that section 35 of the central excises and salt act (as it stood at the relevant time) provided for an appeal by any person deeming himself aggrieved by any decision or order passed by a central excise officer, appeal being provided to separate authorities depending upon ..... earlier mentioned the provisions in the central excises and salt act at the relevant time provided for an appeal against any ..... as earlier mentioned, section 35 of the central excises and salt act-provided for an appeal against any decision or order of a ..... earlier we hold that the preliminary objection raised on behalf of the department is without merits, the same is accordingly over ruled and appeal is directed to be posted for hearing on merits on 1-12-1986. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(11)LC545Tri(Mum.)bai
..... but the appellants have singularly failed to reveal any transactions of sale.in these circumstances, to borrow the phrases from the high court's order, the resort to section 125 of the act to impose fine in lieu of confiscation cannot be so exercised as to give bonanza or profits for an illgeal transaction of import", or that "there would appear to be hardly any justification for letting an importer make monetary gain from any illegal ..... we shall first deal with the question whether it is open to this tribunal to reject the appeals as time barred under section 129a(3) of the customs act on the facts and in the circumstances of the cases.before dealing with the question, it is necessary to narrate briefly the circumstances in which these two matters have come before ..... to the operative portion of the collector's order, the advocate stated that the collector had found that this was normally a case of levy of a penalty under section 112 of the customs act but the collector had refrained from levying the penalty in view of the sufficient amount of redemption line imposed on the goods in lieu of confiscation. ..... in fact, they fully conform to the standards set by the oft quoted and famous dictum of the supreme court in the case of hindustan ..... the concurrence of brother lal, it has to be taken as a true expression of the customary indian tradition of showing respect to the elder brother. ..... the president by his order dated 14.8.1986, referred the points of difference to the present bench .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC212Tri(Delhi)
..... dgtd as specialised vehicles for earthmov-ing cannot be the standard for determining the adaptability.the standards prescribed by the indian road congress has been considered in the case of m/s ..... arose whether the dumpers were not conveyance falling under item 75 of the customs act but were mining machinery falling under item 72(18) or earthmoving machinery falling under item ..... referred to entry 20 of the second schedule to the karnataka sales tax act 1957 which refers to all machinery and spare parts and accessories thereof in contrast ..... court has observed in paragraph 15 as under : "it follows that excise duty levied under item 34 of the first schedule to the central excises act, has no application to a motor vehicle which is not suitable for use on public roads. ..... of karnataka in their order dated 21-11-74 held that excise duty levied under item 34 of the first schedule to the central excises and salt act has no application to a motor vehicle which is not suitable for use on public roads. ..... the decision was rendered in respect of classification under the customs act, the above observations assist us in determining the nature and character ..... but the criteria for grant of exemption under the customs act, 1962 appears to be on the basis of net weights and which is designed ..... the use of the motor vehicle on road was a condition sine qua non for the payment of taxes and motor vehicles not using public roads cannot be taxed under any act made under entry 57 of list ii of the seventh schedule. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC162
..... like to refer to the characteristics of transformer oil as given in is: 335-1963 indian standard specification for insulating oil for transformers and switchgear ..... reported in 1983 elt 34 (mad) wherein the hon'ble high court had held that the central excises act and the rules do not confer any powers on the central excise officers to review their own order, because it is settled law that there is no inherent power of review in a quasi-judicial authority while acting judicially or gwm-judicially unless the power of review is conferred exclusively or by necessary implication by the provisions ..... a simple reading of the section shows that there is no express or clear wording of the section which can lead to the conclusion that the processing is manufacture and that under a specific provision in the act the transformer oil base stock cannot be treated as manufacture ..... that in the absence of any such express power, the director, consolidation of holdings, cannot review his previous order of dismissing the application of the petitioner under section 42 of the east punjab holdings act, 1948 ..... dated 3rd march, 1971 was a valid decision and the same cannot be set aside by the assistant collector, central excise, as he has no powers of review under central excises and salt act, 1944. ..... base stock is already duty-paid, no further duty should be recovered on the transformer oil as the process of conversion does not amount to "manufacture" within the meaning of the central excises and salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC168Tri(Delhi)
..... ) in which the supreme court has inter alia observed as under:- "when an article is by all standards classifiable under an enumerated item in the tariff schedule, it will be against the very principle of the classification to deny it the parentage and consign it to an orphange of the residuary clause".the department has, therefore, urged ..... :- "there are indeed a large number of decisions of several high courts and the supreme court on various questions arising under the income-tax act, holding that neither the assessee nor the department is to be held bound by a stand or attitude adopted by it in an earlier year or on ..... it is also well established that in giving decision in such matters at various levels the departmental officers act in quasi-judicial capacity and they have to apply their mind and come to an independent decision in the matter, depending on the merits ..... filed by the assistant collector, customs and central excise, ludhiana, authorised by the collector of customs and central excise, chandigarh, under sub-section (2) of section 35b of central excises and salt act, 1944, against the order of the appellate collector of central excise, new delhi.2. ..... madras high court in the case of indian organic chemicals ltd. v. ..... delhi high court observed that, where the original decision is taken by an assessing authority, it is open to higher authority, who may consider it a wrong decision, to exercise their powers of revision or review under the act and to set out the correct position. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(29)ELT569TriDel
..... shri jain referred to the indian standard specification for aluminium and aluminium alloy ingots and castings for general engineering purposes (is:617-1975). ..... shri jain submitted that there was only one standard process for manufacture of aluminium, and this was from alumina, using the electrolytic process.the cryolite, calcium fluoride, aluminium fluoride and boric acid were all necessary for extracting aluminium from alumina.8. ..... in that case the bench had expressed a prim a facie view that the provisions of section 11 a, central excises and salt act, would not apply in a case where a manufacturer had wrongly taken credit of duty in terms of notification no. ..... he referred to an order of the south regional bench of the tribunal, reported in 1986 (7) etr 399, in the case of premier tyres limited. ..... the bench also pointed out that whatever the learned sdr sought to establish by means of this opinion could be achieved by reference to standard works of reference.3. ..... should be removed in order to make aluminium conform to accepted commercial standards.11. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2007)(122)ECC355
..... gas turbine- the highlights of the program include:heavy duty gas turbine- competitive pricing based on remaining part's lifeaeroderivative mechanical shorter delivery time than the standard repair cycle motor exchange program to reduce outage time on-site two purchase options: direct purchase or exchangemachining refurbished to ge standards refurbished parts parts pedigree to ensure full knowledge of component history transformer sell your capital spares lifecycle services related information request a quote it is very ..... bombay though the commissioner, in para 122 of the impugned order, has invoked the proviso to section 28(1) of the customs act, 1962 to confirm the demand of duty, no findings have been adduced to justify invoking the longer period of limitation. ..... dated 01.03.1994 in terms of which when the replaced part is sent to the supplier, duty is levied only on the value made up of the standard exchange cost, insurance and freight charges both ways. ..... the explanation appended to the above notification refers to a standard exchange programme and defines it as 'a scheme under which the exporter of aircraft parts undertakes repair or overhaul of aircraft parts and agrees to supply a similar repaired or overhauled part in exchange for a part sent for repair or ..... import was made in january 2001 under project import regulations, 1986 availing concessional rate of duty. ..... the indian customs has recognized the above concept of exchange programme by issue of notification ..... bureau veritas .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1996)(87)ELT463Tri(Chennai)
..... reports of government scientific experts such as chemical examiner, officers of the mint or indian security press, public analyst, chief inspector of explosives, director of finger print bureau and director of a central or a state forensic science laboratory and serologist to the government are normally used as evidence before courts in inquiry or trial but if the courts think it fit the courts may summon and examine ..... now therefore, in exercise of the powers conferred under section 37b of the central excises and salt act, 1944 (1 of 1944) henceforth referred to as act and for the purpose of ensuring uniformity in classification, board, hereby order that "liquid glucose" shall henceforth be classified under sub-heading no. ..... under sub-heading 1702.30 of cet which was assessed provisionally was sought to be revised to classify the goods under the category of "other sugars" falling under the sub-heading 1702.19 of the central excise tariff act, 1985, resulting in the differential duty under the impugned order. ..... standard has come to a reasoned conclusion and therefore, prima facie there is no infirmity in the order of the lower authority for reason of not allowing the cross-examination of the chief chemist and further that inasmuch as the ..... venkataraman iyer v cce reported in 1986 (23) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)LC929Tri(Delhi)
..... permission to bring on record the following two documents: (1) report dated 14-5-1993 of hong kong customs (issued by the deputy head of trade standards investigation bureau, honk kong) forwarded to the indian customs alongwith two enclosures; (2) report dated 8-6-1993 forwarded by the hong kong customs to indian customs alongwith the enclosures.the appellants objection to these documents was that the reports were not utilised by the department during the original adjudication proceedings ..... declaration in the manifest is that of the owners or the agents of the vessel or the aircraft and if they are exonerated, it would not be appropriate to confiscate the goods under section 111 (f) of the customs act particularly when there is no evidence to show that the declarations in the manifest were made under the instructions of the appellants.7.4 the hong kong customs have furnished 2 reports to the d.r. i. ..... cegat did not rely upon the personal observation of the adjudicating officer and in this connection, referred to two decisions of the supreme court in koisan kumar-singh v.state of manipur reported in 1986 (25) e.l.t. ..... 1986 ..... we therefore, hold that importation of this item cannot be held as unauthorised and the goods are not liable to confiscation under section 111(d) of the customs act, 1962.20.1 as regards valuation, the department has relied upon three quotations : we have already dealt with them in relation to the item 'alloy metal bezel fitted with glass' and our finding in relation .....
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