Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(39)ECC22
..... 24-11-1979 are relevant to decide the issue and they are reproduced as under :- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of schedule to the central excise tariff act, 1985 as amounting to manufacture; and the word 'manufacture' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any ..... after its amendment in 1986, the extended meaning was introduced providing that any process specified in relation to any goods in the section or chapter notes of schedule to the central excise tariff act, 1985, would also amount to manufacture.the original definition of 'manufacture' had been enlarged from time to time so as to include within its ambit various specified processes in relation to goods and but for ..... additional duties of excise (goods of special importance) act, 1957 (58 of 1957): provided that no such exemption shall apply if man-made fabrics, falling under the said chapters are subjected to any process or processes specified in the said table, within the same factory in which they have been subjected to any process, other than the processes specified in the table.section 2(f) of the central excises and salt act, 1944 contains a definition of the word ' ..... in the main definition of term 'manufacture' cannot be substituted or entered in the tariff entry or in the notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC774Tri(Delhi)
..... context otherwise requires, the headings of the chapter apply only to separate chemically defined organic compounds, whether or not containing impurities". in the scheme of classification under the central excise tariff act, chapter notes have a vital role to play and the importance of these chapter notes has been highlighted by the tribunal's decision reported in 1986 (23) elt 283 in the ..... experts' opinions obtained by the appellants as to what constitutes a separate chemically defined organic compound as occurring in chapter notes to chapters 27 and 29 of central excise tariff act, 1985, since we find that there is a decision of the tribunal touching on the same aspect, and it may, therefore, be reasonable for us now to decide the issue by applying the ratio of the tribunal's decision ..... the learned counsel urged that nowhere the requirement of a single organic compound is available either under the central excise tariff act, 1985 or even in the harmonised commodity description & coding system.therefore, if liquid paraffin ip is understood as a separate defined organic compound even by expert opinion or contextually that should prevail rather than ..... stated that in the absence of any definition in the central excise tariff act as regards single chemically defined organic compound, it will be reasonable to have recourse to the explanatory notes to the hsn which is largely followed by the tariff and the learned dr relied upon the case law reported in 1987 (28) elt 132 that such a ..... lawful .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(117)ELT482TriDel
..... by the collector of central excise (appeals), bombay classifying the product wet detergent cleansing tissues with the brand name 'fresh ones' under sub-heading 3401.30 of the central excise tariff act, 1985 -the department seeks classification of the same under sub-heading 3307 ..... product in dispute 'fresh ones' falls for classification under sub-heading 3401.30 of the schedule to the central excise tariff act, 1985, uphold the impugned order and reject the appeal. ..... sharma, learned dr is that pre-mix contains all the properties of cleansing lotions/anti-perspirants/deodorants and the tissue paper acts as a vehicle for the direct use of the liquid formulations and therefore, the disputed item is tissue paper impregnated with cosmetics, classifying under sub-heading 3307.90 which covers ..... tissue impregnated with detergents, classification under heading 3307 of the central excises tariff act, 1985 is ruled out, even though the product is perfumed ..... 65 liters as stated by shri ramesh tainwala, managing director of the respondents company, in his statement dated 11-4-1989 (recorded in connection with investigation resulting in issue of show cause notice dated 30-3-1990 by collector of central excise, bombay-i and adjudication order dated 30th april, 1991 dropping proposed demand for rs. ..... the collector of central excise, bombay has held in his order dated 30-4-1991 that generally a cosmetic preparation is sold in the market like cleansing milk or cleansing lotion, would contain a much lower .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT757TriDel
..... excise referred to in sub-section (1) shall be in addition to any duties of excise chargeable on such goods under the central excises act or any other law for the time being ..... on certain observations in the advisory opinion of the federal court in the case of the central provinces and berar sales of motor spirit and lubricants taxation act, 1938 (central) provinces and berar act no. ..... this same principle, that the duty of excise under section 3 of central excises and salt act, 1944 is a duty on manufacture of goods has been upheld by the supreme court in its ..... by any court to the affect that the special duty leviable under the finance act, 1978 must have the same extent and scope and application as the excise duty leviable under central excise act. ..... therefore, considering the sed by itself, its application would be subject to the same considerations and the same rulings as are applicable to the levy and collection of the basic excise duty, and the various situations referred to in the parmali wallace order would apply ..... the duty payable on the relevant date and not any other date; and that this was the most convenient method of fixing duties and collecting the same, the space and time being both certain, and the enforcement of collection easiest. ..... the sed is different in nature, or is to be collected at a different stage, from the basic excise duty : on the contrary, the argument is that in all material respects it is the same as the basic excise duty, being in the nature of a surcharge. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT126TriDel
..... to the assam sales tax act, which is in some respects similar to the case of hoosein kasam dada, in that the said act originally contained provisions similar to the un-amended provisions of section 22(1) of the central provinces and berar sales tax act, and amended provisions on the lines of the amended provisions in the central provinces and berar sales tax act came into force with effect ..... means of exercising a right, then that right, being only a potential and unexercisable right, becomes unreal and in effect ceases to exist.further, the contingency of the superior court being abolished without a substitute is clearly included within the first exception set out in the garikapati judgment, because such abolition can be done only by express enactment ; and where there is such an abolition the necessary intendment or ..... are particularly significant as showing (a) that some parts of an amending law can .be given retrospective effect, as being merely procedural, while other parts of the same law, touching substantive rights, may not be given retrospective effect ; and (b) a litigant is entitled to claim the benefits bestowed by new legislation, while "at the same time insisting on his vested rights in terms of the pre-existing law, in the absence of a specific provision making the amendment or ..... one such argument is that the new provisions constitute in effect a self-contained code, and that an appellant cannot claim the benefit of certain provisions without being bound by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(193)ELT169TriDel
..... cess cannot be equated to additional duties of excise levied under other tax laws like goods of special importance act, 1957, additional duties of excise (textiles) act, 1978, where there were inbuilt provisions making central excise act, 1944, applicable, and, therefore, the cess collected ..... could be collected only by the rubber board, and, that, the excise duty mentioned under the provisions of the tariff act was only excise duly levied under the central excise act, 1944; that the rubber, board by their circular dated 12-7-95 had clarified that cess on rubber was levied under section 12 of the rubber act, 1947 and was applicable only in the case rubber produced indigenously and not on the imported rubber; that the ..... even before the present reference was made to the larger bench an earlier division bench had made a similar reference, but the earlier larger bench had returned the same by order dated 1-9-2003 to the regular bench for being heard in the light of the order passed by the hon'ble supreme court dismissing the appeal filed by the revenue against the decision of the tribunal in a ..... [in re the central provinces and berar act no. ..... union of india reported in 1962 (049) air 1281 sc].referring to the decision of the federal court in the province of madras v. ..... province of madras - (1945) l.r. 72 la .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(51)LC436Tri(Delhi)
..... 1986 (24) elt 643 : 1986 (7) ecr 446 (cegat sb-c) is not at all applicable to the facts of this case on the ground that these decisions have been taken prior to the law laid down by the supreme court and also on the ground that these decisions are not having binding nature as the tribunal had not considered various well laid down propositions of the higher courts. ..... this court again in re the bill to amend section 20 of the sea customs act, 1878, and section 3 of the central excises & salt act, 1944 of the report referring to the aforesaid observations of the judicial committee reiterated that taxable even in the case of duties of excises is the manufacture of goods and the duty is ..... remember that the supreme court's decision in dunlop case where, with reference to .under item 39 and 87 of the indian customs tariff and items 15a and 16aa of the central excise tariff, the court held that although common parlance test should be applied in the classification of goods, when the question to decide was whether the goods were classifiable under a ..... assistant collector who dealt with the classification list of these goods referred to specific entry about impregnated cotton fabrics in item 19(iii) of the central excise tariff and recorded the following order: as this entry covers cotton fabrics impregnated with artificial plastic material there is no question as to why ..... listed by shri shankar as well as the case law cited by him lead us to the same conclusion. ..... province of madras .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC271Tri(Delhi)
..... what is significant is that the subsequent notification 154/93, dated 13-8-1993 inserted a fresh para 3c with an explanation in notification 339/85 in the following manner : "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table annexed hereto, shall be ..... in a modern progressive society it would be unreasonable to confine the intention of a legislature to the meaning attributable to the word used at the time the law was made, for a modern legislature making laws to govern a society which is fast moving must be presumed to be aware of an enlarged meaning the same concept might attract with the march of time and with the revolutionary changes brought about in social, economic, political and scientific and other fields of human society. ..... is alleged that no specific work of consultancy project in the shape of development of software and its export from nepz is being done in the unit as is evident from the sample print out of "professional profile" of same engineers which were exported vide shipping bill dated 14-8-1991 coupled with the fact that no export documents for export of software showing earnings in foreign exchange were submitted to customs. ..... province of madras - 1945 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(98)ELT840TriDel
..... from which the appellants removed calcium and magnesium by ion exchange process, under tariff item 68, and excise duty was collected thereon under this heading; however, subsequently by letter dated 14-7-1986, the superintendent of central excise informed the appellants that dm water fell outside the scope of tariff item 68 and the appellants, therefore, applied for grant of refund of duty paid by them on dm water from march, 1975 onwards and ..... as river water has retained all its original properties, excepting it has been softened, therefore, there is no emergence of a new commodity into new goods for the purpose of attracting the charging section 3 of the central excise act for the purpose of excisability and dutiability of this product.34. ..... hence a new commercial commodity having distinct name, character and use emerges as a result of the process of de-mineralisation and therefore, the process amounts to manufacture.the case law relied by the learned counsel for the appellants is distinguishable as in those cases, with reference to the facts therein, it was held that no new product having different name, character and use resulted after the carrying ..... i observe that the appellants are required to subject the mahi river water to a treatment in their water treatment plant with a view to de-mineralise the same by cation exchange method so as to make the water suitable for their industrial purposes. ..... province of madras 1945 f.c.r. ..... province of madras as reported in 1978 (2) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... of excise as in force at that time, were consolidated in a single enactment and at the same time the statutory rules were similarly amalgamated and consolidated.the purpose of the act is to provide for the law relating to the central duties of excise on goods manufactured or produced in india.under section 3 of the act, there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods which are produced or manufactured in india, as and at the rates set-forth in the ..... the majority judgment held that the procedure laid down by the court for trial by the special courts varied substantially from that laid down for the trial of offences generally under the code of criminal procedure and that the act did not classify or lay down any basis for classification of cases which may be directed to be tried by the special courts but left it to the uncontrolled discretion of the state government to direct cases ..... the provisions of the original rules or the re-enacted rules by substitution or omission of the rules are required to be held to be the law since they were first enacted and the provisions introduced by the amendment would have the same effect from the time when the amendment took effect. ..... in province of madras v. .....
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