Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(36)ELT508TriDel
..... he has argued that since no manufacture under section 2(f) of the central excises and salt act, 1944 is involved in the production of powder, no central excise duty is leviable under item 68 of the central excise tariff on the same powder.in support of his arguments he has relied upon the following decisionsunion of india and ors. v. ..... the circumstances, the tribunal held in that case that the grinlng of soap stone into soap stone powder was "manufacture" within the meaning of section 2(f) of central excises and salt act, 1944 and duty was payable-on the soap stone powder under item 68 of the central excise tariff. ..... considering the facts and materials of that case, the tribunal held that the name, character and use of soap stone lumps and soap stone powder were not the same; they were two distinct products by the test laid down by the hon'ble supreme court in the case of empire industries limited -1985 (20) elt 179 (s.c.) ..... the board has relied on an extract from page 28 of industrial ceramics by felix singer (1979 reprint) and has held that the grinding of hard mass of fireclay results in a new product, since after grinding, the fireclay acquires "plasticity whereas the hard mass of fireclay does not have the ..... there must be a transformation, a new and different article must emerge having a distinctive name, character or use to constitute a process of ..... 1978 elt (j30) in re; tiffin's barytes, asbestos and paint ltd. ..... (xiii) 1983 ecr 949 d (cegat) in the case of indian explosives .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(121)ECC377; 2007(147)LC377(SC); 2007(216)ELT497(SC); 2007(11)SCALE366; 2007AIRSCW6378
..... secondly, section and chapter notes in central excise tariff act, 1985 and the interpretative rules do not provide guidelines for valuation of excisable goods as they decide classification of a product under different headings/sub-headings of the tariff. ..... 31.12.99 given by the commissioner, the assessee carried the matter in appeal to cegat which took the view that the compressor, cleared by the assessee, stood cleared as a 'stand-alone' item and that it was not removed in an unassembled or disassembled condition and, therefore, there was no question of applying general interpretative rule 2(a), part-v section xvi of hsn; that, similarly part-iii of section xvi of interpretative notes of hsn was not applicable as the compressor was cleared as a 'stand-alone' item. ..... (ij) parts of apparatus of heading 85.35, 85.36 or 85.37 (heading 85.38).the above rules do not apply to parts which in themselves constitute an article covered by a heading of this section (other than headings 84.85 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. .....
Tag this Judgment!Court : Gujarat
Reported in : 1992(59)ELT247(Guj)
..... after the introduction of central excise tariff act, 1985, it is the contention of the respondents, that the petitioners' products, which are known as plastic battery tops, are part of primary cells and primary batteries and, therefore, the petitioners are liable to pay excise duty as per tariff heading 85.06. ..... mehta, the learned senior standing counsel for the central government, states that the authorities will give a show cause notice and thereafter decide whether the plastic tops manufactured by the petitioner company constitute parts of dry cell or battery falling within tariff item 8506 read with section note 2(d) of section xvi of the schedule to the central excise tariff act, 1985. ..... subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading no. ..... further it is stated that the phrase 'pilfer proof caps' should be given wide meaning and as the cap seals are used, with the purpose that there would be no tampering with the contents of the material packed in any container and the main purpose of pilfer proof caps is to prevent the pilferage, substitution or alteration of the contents packed in the container, the petitioners' product would be covered by tariff item no. 42. 5. ..... ' 'the roll seal aluminium closure is one of the most extensively used pilfer proof closure fitted on the glass bottles, containing products, such as liquor, pharmaceuticals, chemicals, syrups and squashes. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2005(98)ECC417; 2005(180)ELT145(SC); JT2005(1)SC431; (2005)2SCC733
..... he further submitted that as per rule (1) of the interpretation rules appended to the schedule to the central excise tariff act, 1985, classification of the product has to be decided according to the terms of the heading. ..... learned senior counsel further submitted that dipped tyre cord fabric was classifiable under chapter heading 59.06 of central excise tariff act, 1985, as held in falcon tyres (supra) and vikrant tyres (supra).10. mr. ..... note - 4 of section-xi - textiles and textile articles.for the purposes of this section, 'high tenacity yarn' means yarn having a tenacity, expressed in cn/tex (continuastion per tex), greater than the following:single yarn of nylon or other polyamidesor of polyesters ... ..... 59.06, the expression 'rubberized textile fabrics' means: (a) textile fabrics impregnated, coated, covered or laminated with rubber,(i) weighing not more than 1,500 g/m2; or(ii) weighing more than 1,500 g/m2 and containing more than 50 per cent by weight of textile material;(b) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading no. ..... at this stage, it may be noted that the assessee challenged similar orders passed by the commissioner (adjudication), goa, dated 15.12.1997 and 20.2.1998 along with the above order dated 31.10.1997. ..... similarly, one has to keep in mind the specifications given under note-4 to section xi, which defines 'high tenacity yarn'. ..... he submitted that dipped tyre cord fabric was similar to friction cloth. .....
Tag this Judgment!Court : Chennai
Reported in : 1991(56)ELT310(Mad)
..... the bone of contention between the parties is whether the mixture of gases liberated in the primary and taken through pipe lines for manufacture of hydro chloric acid, otherwise called wet chlorine, is goods within the meaning of section 3 of central excises and salt act, 1944 and whether it is classifiable under sub-heading 2801.10 of the central excise tariff act, 1985. ..... 'excisable goods' under section 2(d) of the act means goods specified in the schedule to the central excise tariff act, 1985 as being subject to a duty of excise and includes salt. ..... ' he then concludes that wet chlorine is an excisable product under sub-heading 2801.10 of the central excise tariff act, 1985. ..... ambalal sarabhai enterprises : [1990]185itr87(sc) , the supreme court observed as follows :- 'for articles to be goods, these must be known in the market as such or these must be capable of being sold in the market as goods. ..... for more than one reason courts should not take upon the duty of correcting every illegal order especially when it involves assessment of factual material or technical questions with which the prescribed authorities are more conversant and have expert knowledge. ..... 12177 of 1988 is against a similar order dated 8-7-1988 for period from 1-11-1987 to 30-4-1988 imposing a duty of rs. ..... similarly in w.p. no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC479Tri(Delhi)
..... . 'excisable goods' under section 2(d) of the act means goods specified in the schedule to the central excise tariff act, 1985 as being subject to a duty of excise and includes salt ..... . marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to central excise tariff act, 1985 ..... . 214 (sc) has held that if the department was to charge excise duty on articles and such levy is disputed by the assessee on the ground that the goods were not marketable, the burden is on the department to prove that the goods are either marketed or marketable and if no evidence is adduced by the department in spite of opportunities and the assessee has adduced positive evidence in this regard, the order favourable to the assessee cannot be considered to be incorrect ..... . further there is no material to hold that throughout the relevant period the per day production of the disputed item was more than 500 mts per day (which is the figure that the department admits was supplied by the appellants) ..... . similarly, in the case of punjab national fertilizers, there was some controversy which resulted in the proceedings being dragged on, while in the present case there is no controversy that the disputed item is excisable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1004DTri(Delhi)
..... central excise tariff schedule, they cannot be removed unless duty is paid on them, even though such goods may have been manufactured when there was no excise duty on them.it was further held that the combined effect of section 3 of the central excises & salt act and rules 7, 8, 9 and 9a of the central excise rules is that the point of time at which the goods were liable to duty would be the actual removal of the goods from the factory, or warehouse and not the date of manufacture or production ..... from them on the "yarn not elsewhere specified" (item 18-e of the central excise tariff schedule cet for short) used in the manufacture of cotton fabrics. ..... [1982 elt (97 mp)] in which the court held that the crucial time of levy of excise duty is the time of removal as envisaged by rule 9a of the central excise rules and not the date of manufacture or production of goods in the factory.relying on these judgments, shri tayal submitted that the lower authorities were correct in demanding from the appellant the difference in duty between that leviable at the ..... question which arose was whether textile fabrics impregnated or coated with preparations of celiulosic derivates or other artificial plastic material which were being assessed under item no. ..... on behalf of the respondent, rebuted the appellants' contention by submitting that the situation in the present case was analogous to one where the rate of duty leviable on a particular article was increased as a consequence of the budget proposals. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC247Tri(Delhi)
..... 25 of the central excise tariff, and as such the appropriate central excise duty rate leviable on the product strips under notification ..... assistant collector did not accept the contention of the assessee and held that the product manufactured was strips classifiable under tariff item 25 (12)(1) of the central excise tariff. ..... in question not being in the form of coil or flattened coil could not be considered as strips in view of the specific definition given in the central excise tariff and had further held that the goods in question being of irregular shape and size and manufactured by the process of rolling were appropriately classifiable as pieces of roughly shaped by rolling of iron and steel, not elsewhere specified and had held that the goods were classifiable under tariff item 25(8) of the central excise tariff and had allowed the appeals. ..... the assistant collector in de novo adjudication confirmed the earlier view of the assistant collector and had held that the product manufactured by the respondent was strips falling under tariff item 25 (12)(1) of the first schedule to the central excises & salt act, 1944. ..... 283 the tribunal had taken the view that section notes and chapter notes in the customs tariff act are a part of the statutory tariff and thus relevant in the matter of classification of goods under the customs tariff. ..... since the issue involved is similar in the above captioned appeals, the same are disposed of by this common order ..... facts of all the appeals are similar. .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(10)ELT253(Bom)
..... defined under section 2(f) of the act and after examining the further contentions of the petitioners, came to the conclusion that "no material was placed by the central excise department to show that with the process adopted by the petitioners, a new different article emerged having a distinctive character, name or use and, secondly, that it is capable of being sold in the market as such."22. in the facts of that case, therefore, the division bench of gujarat high court came to the conclusion that, "the intermediate product of ..... mentioned in the first schedule of the central excise tariff and no activity pertaining to the manufacture of paper or activity incidental or ancillary to the completion of paper as a manufactured product was carried on by the petitioners on fully manufactured writing or printing paper to enable the writing or printing paper to be used as teleprinter rolls and, therefore, this activity cannot be regarded as an activity pertaining to the manufacture of paper or activity incidental or ancillary to the completion of paper as a manufactured product.19. ..... 17 of the central excise tariff but entirely a new product having a distinctive name, characteristics, shapes and dimensions emerges and the same clearly falls under sub-item (2) of ..... collector by his order dated 20th june, 1975 dismissed the said appeal along with other similar appeals filed by other parties holding that such teleprinter rolls were assessable under sub-item (2) of tariff item no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT443TriDel
..... the item under central excise tariff act, 1985, it is observed that there are no detailed findings by the collector with reference to the chapter note 2(5) of the chapter 39 with reference to the products and the claim of the appellants that some of the products which they ..... and plastic materials; and other materials and articles specified below:(1) condensation, polycondensation and poly-addition fifty per cent ad whether or not linear (for example, pheno-plasts, amino- plasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones); polymerisation and co-polymerisa- tion products (for example, polyethylene, polytetraha- loethylenes, polyiso - butylene, poly-styrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and ..... central excise tariff act 198s for heading and the product fibre glass ..... make would be eligible under heading 39.26 in view of the hsn explanatory note at page 1582 under heading 94.05 wherein it has been stated that items of this nature would come under heading 39.26.in the circumstances, it is felt that the classification of the product under get act, 1985 will have to be re-determined with reference to the various contentions of the appellants and having regard to the tariff description, section and ..... similar cases, held that the ratio of supreme court judgment in the geep flashlight industries case is applicable and .....
Tag this Judgment!