Judgment Search Results Home > Cases Phrase: central excise tariff amendment act 2004 chapter lxxix zinc and articles thereof Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 22 results (0.299 seconds)

Nova Steels (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC313Tri(Delhi)

..... the notification exempted final products of the description specified in column (3) and falling within chapters 72 or 73 or heading 84.54 of the schedule to the central excise tariff act, 1985 from the whole of the duty of excise leviable thereafter. ..... or cold-formed/cold- angles, shapes and sections finished (excluding bars and rods of iron or non-alloy steel plated or coated with zinc and other (other than slotted angles base metals); angles, shapes and and slotted channels); sections of iron or non-alloy steel goods and materials of (other than slotted angles and slotted chapter 72 or chapter 73 channels); wire of non-alloy steel, obtained by breaking up of stainless steel and other alloy steel ships, boats and other (excluding electric resistance wire floating ..... the department admits that appellants are entitled to exemption for bars and rods by virtue of the amended description of inputs in serial no. (2a). ..... 2a with reference to finished products such as bars and rods, such articles manufactured by members of the association out of "roughly shaped pieces (made out of ingots) do not attract the benefit of exemption under serial no. ..... the logic of the stand of the department could be only that the intermediate product manufactured, namely, roughly shaped pieces (obtained by rolling) and which is used to manufacture bars and rods, falls within the ambit of inputs described in amended serial no. .....

Tetragon Chemie (P) Ltd. and ors. Vs. Cce and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(63)ECC709

..... under chapter 23 of hsn become very relevant as heading 23.02 of ceta 1985 speaks of preparations and is pari materia to heading 23.09 of hsn, and are to be taken into consideration while deciding the classification in terms of central excise tariff act, 1985 inasmuch as the central excise tariff is now ..... was that the active ingredient in the preparations were vitamins and/or provitamins; that vitamins and provitamins or mixtures thereof are covered by a specific heading 29.36 of ceta 1985; that note to chapter 23 of ceta 1985 clearly states that only such preparations which are not elsewhere specified or included will qualify for classification under heading 23.02 of ceta 1985: that vitamins/provitamins and mixtures thereof are specifically covered by heading 29.36 of ceta 1985; that ..... court ruled that: "it is clear that meanings given to articles in a fiscal statute must be as people in trade and commerce conversant with the subject, generally treat and understand them in the usual course.but once an article is classified and put under a distinct entry, the basis of the classification ..... on the judgment of the hon'ble gujarat high court who had held: 'it was submitted by the respondents that the subsequent amendment expressly refers to animal feed supplements. ..... applying the principle contained in rule 3(b), which is relevant for our purpose, brass is a mixture of copper and zinc, usually in the proportion of 60:40 see pages 22 and 23 of merriman's 'a dictionary of metallurgy' but. .....

Cce, Jaipur Vs. M/S Agarwal Marbles and Industries Ltd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... that earlier to this explanation the process of converting stone blocks into slabs or tiles by the process of cutting or sawing or sizing or polishing or any other process did not amount to manufacture within the scope of section 2(f) of the central excise act and for this reason, the legislature deemed it appropriate incorporate explanatory note 6 to chapter 25 of the central excise tariff act. ..... it is well settled that before central excise duty can be imposed on any article, it must satisfy basic conditions:- (i) the article should be goods; (ii) it should have come into existence as a result of manufacture and (iii) it must be mentioned in the central excise tariff as charges to duty. ..... learned counsel for the department however submitted that the activity has been specifically brought into tariff item and when certain processes are applied to a commodity to make it marketable, it certainly amounts to manufacture and thereof attracts tax under the central excise act. 4. ..... in the matter of hindustan zinc reported in 2005 (181) elt 170 (sc), the supreme court held that if either all the above conditions is not satisfied central excise duty cannot be levied. ..... ) ce/jpr-i/2004 dated 13.09.2004 whereby he accepted the appeal of the assessee and set aside the impugned order in original. 2. .....

Mahindra and Mahindra Ltd. Vs. Cce [Alongwith Appeal No.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(190)ELT301TriDel

..... openable window, north light glazing, shutters, frame work partition, wind ties on roof and rain water pipes which were of the nature of goods capable of being bought and sold and falling under chapter 73 of the schedule to the central excise tariff act.6.9 in appeal no ..... judgment that when rules were amended, a fiction was created that any article produced or manufactured, if captively consumed was statutorily presumed to satisfy the test of marketability and this presumption could be rebutted if it was established that the article produced and captively consumed was neither that the article produced and captively consumed was neither goods nor marketable nor capable of being marketed.dharampal satyapal v. commissioner of central excise, new delhi, ..... factory. this will be clear from the definition of the word "factory" in section 2(e) of the central excise act, which is reproduced hereunder and which would be applicable in the context of the provision of the said act:- "section 2(e) - factory means and premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being ..... ) were no longer binding because the supreme court set aside the same and remanded the matter to the tribunal and on remand, the tribunal held by its final order dated 24.2.2004 that the process of converting bare angles into prepared angles did not ..... hindustan .....

H and R Jhonson (India) Ltd. Vs. Designated Authority Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(185)ELT125TriDel

..... 2004 dated 28.7.2004 the central government, in exercise of the powers conferred by sub-section (1) read with sub-section (5) of section 9(a) of the said act read with rules 18, 20 and 22 of the rules of 1995, on the basis of the said final findings of the designated authority amended ..... payment of anti-dumping duty till the review was completed was issued under the proviso to rule 22(2) of the customs tariff (identification, assessment and collection of anti-dumping duty on dumped articles and for determination of injury) rules, 1955 (hereinafter referred to as the rules of 1995). ..... (emphasis added) (2) the designated authority may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of a party providing such information, such information is not susceptible of summary, such party may submit to the designated authority a ..... collector of central excise, reported in 1989 (41) elt 360 (sc), was cited to point out that in paragraph 7 of the judgment the supreme court had observed that it was well settled that whether there was an agreement for sale or an agreement of agency, must depend upon the facts and the circumstances and the terms of each case to be judged in ..... and exported from prestige of dubai, uae was above its normal value during the period of investigation and therefore, no anti-dumping duty be imposed on the imports of vitrified/porcelain tiles falling under chapter 69 of the customs tariff act .....

Collector of Customs Vs. K. Mohan and Co.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(94)ELT202TriDel

..... duty was levied at an .amount equal to the central excise duty leviable on like article under the central excises and salt act, 1944 (for short, ces act) if manufactured or produced in india. ..... particulars of the relevant chapters of tariff were as follows:chapter 26a - copper and copper alloys - item (1b) waste and scrapchapter 26b - zinc - item (1a) waste and scrapchapter 27 - aluminium - item (aa) waste and scrapchapter 27a - lead - item (2) waste and scrap 5. ..... by section 131b(2) every proceeding pending immediately before 11-10-1982 (the date of coming into force of the amendments) before the central government under the erstwhile section 131 shall stand transferred on that day to the tribunal which shall deal with the same as an appeal filed before ..... waste and scrap were specifically included in the excise tariff by the amendments introduced by the finance act, 1981, thereby setting at rest the pre-existing controversy as to whether excise duty was leviable on waste or ..... 33/81 (before amendment) would attract article manufactured in india like the imported scrap and since it enjoyed exemption under notification 33/81, no additional duty would be payable on the imported lead scrap ..... the imported scrap did not arise from products manufactured in india, it was held that the benefit of the amended notification was not available and additional duty was leviable. ..... then existing section 131 has been retained as section 129dd by the 1980 amendment which also introduced section 131b. .....

Dabhol Power Company Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(97)ECC195

..... will be finalized taking into consideration the finding in this order on the eligibility to claim for concessional rate of customs duty under tariff item 9801.00 as project imports and the quantum of value of offshore services contract to be added to the declared value of the equipments under rule 9(1)(b)(iv) of the ..... machinery included in the list submitted by the sponsoring authority to the central excise & customs, pune. ..... appearing on behalf of the revenue brought to our notice the minutes of the meeting of the committee on disputes held on 17-2-2004 which would show that the department of revenue had agreed to the terms of agreement without prejudice to their right in any other ..... ' is concerned, the appellant would contend that imported items for the jetty are readily available articles such as piles, fenders, mooring systems, navigation aids etc. ..... equipments of port facilities should be considered as port handling equipment and thereof could not be eligible-for project benefit. ..... in the amendment letter the government imposed a condition that import of fuel (diesel/lng) for project should not use infrastructure facilities of the public sector canalizing agencies and the existing ..... items imported for lng facility are liable for confiscation under section 11(m) of the customs act, 1962 for alleged misdeclaration and he imposed redemption fine in lieu of confiscation of an amount of rs. ..... the project under project regulation, 1986 it would qualify for classification under chapter 98.01. .....

Collr. of C. Ex. Vs. Upper India Smelting and Refinery

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(75)ELT101TriDel

..... other ceramic goods, and (ii) the procedure set out in chapter x of the central excise ..... amended, is extracted below :- "in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exempts red lead, white lead, zinc oxide and leaded zinc oxide from the payment of whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944), provided that - (i) an officer not below the rank of an assistant collector of central excise is satisfied that the goods concerned are intended for use in the manufacture of rubber, glass, pottery and ..... for proper packing and transport of the goods in question to the premises of the applicant; their storage in a distinct and separate place under the control of the applicant; the maintenance of proper accounts in respect thereof, controls over their transfer and movement and finally regarding the disposal of such goods where they are found to be in surplus or defective or damaged and even of .....

Espi Industries and Chemicals Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC444Tri(Delhi)

..... to the central excise tariff act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate of twenty per cent ad valorem : provided that the exemption contained in this notification shall apply to only such barrier creams which are manufactured under and in accordance with a licence issued for such purpose under the drugs and cosmetics act, 1940 ..... cases, however, with the amendment, effective from 15-11-1980, by section 21 of the customs, central excises and salt and central boards of revenue (amendment) act, 1978, the notice has ..... through carefully the order of learned brother shri peeran, and i may express my views on some aspects thereof as follows :- i would like to observe that there will be no infirmity in the collector adjudicating the case because the show cause notice has been issued by the assistant collector in the office of the collector of central excise, hyderabad, directing the parties to show cause to the ..... conflict between jurisdiction of the licence authority - export (control) order and that of customs authorities under the sea customs act while under the former certain articles can be exported only under a licence issued by appropriate authority prescribed ..... creams' which satisfy note 5 of the chapter 33 and which are manufactured under and in accordance with the specifications laid down under the said act are entitled for claim of exemption from ..... as zinc oxide .....

Collector of C. Excise Vs. Nagarjuna Signodes Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(78)ELT522TriDel

..... be demanded on the basis of goods being classified under chapter sub-heading 7308.90 of the central excise tariff act, 1985 by invoking rule 9(2) of central excise rules, 1944 read with provisions to section 11a of the central excise act, 1944.3. ..... called upon to explain as to why final product should not be classified under chapter sub-heading 7308.90 of the central excise tariff chargeable at the rate of 15% ad valorem and also explain as to why duty on the value of clearance of rs. ..... that the various elaborate processes carried out by them prove that such processes are processes of manufacrture within the provision of section 2(f) of the central excise act, 1944, and thus would be a different product classifiable under sub-heading 7308.90 of the central excise tariff act, 1985.4. ..... processes like heating, deburring, heat treatment, painting and waxing.these processes bring about a definite change in the characteristics and the quality of the said inputs bringing into existence a new product with distinct nomenclature, identity and usage in the market.it is stated that when the steel undergoes all these processes of manufacture they are transformed into a new product and assume the characteristics of articles and are ready for use in packing industry as ..... that after amendment to the tariff the position ..... a study thereof shows that taken as a whole they result into production of a new product having different qualities and characteristics as ..... are in red, green, blue or zinc colour. .....