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Sony India Ltd. Vs. Commissioner of Customs, Icd, New

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(82)ECC436

..... not applicable to the facts of the present case where interpretation of rule 2(a) of interpretative rules in customs tariff is involved. even otherwise in view of the amendment on 14-3-97 which, according to the commissioner, has retrospective effect, the complexity of the process is irrelevant. therefore, the commissioner ..... kits of ctv for model kv-2185ge. reliance is placed on rule 2(a) of the general rules for interpretation of the first schedule to the customs tariff act, 1975 in support of the allegation that the 94 consignments were to be treated as complete ctv, unassembled or disassembled. it was also alleged that the ..... subsequent to the process of texturising, poy that was imported would have the denierage stated under item (iii). therefore, for the purpose of imposing duty under the customs tariff act the intention of the importer to utilize the component for manufacturing ctv sets is not relevant. learned member technical distinguished the case cc v. milsnny electronic works, .....

Sony India Ltd. Vs. Cc, Icd

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(103)LC288Tri(Delhi)

..... not applicable to the facts of the present case where interpretation of rule 2{a) of interpretative rules in customs tariff is involved. even otherwise in view of the amendment on 14.3.1997 which, according to the commissioner, has retrospective effect, the complexity of the process is irrelevant. therefore, the commissioner ..... 2002 (142) elt 16 (sc) : 2002 (103) ecr 283 (sc), the supreme court has reiterated the same legal position in an assessment under the customs tariff act. the orders passed by the tribunal were set aside and remanded for fresh consideration for the reason that the tribunal had declined to place reliance on the explanatory ..... process of text rising, poy that was imported would have the denier age stated under item (iii). therefore, for the purpose of imposing duty under the customs tariff act the intention of the importer to utilize the component for manufacturing ctv sets is not relevant.learned member technical distinguished the case cc v. mitsuny electronic works .....

Collector of Customs Vs. Bhor Industries Ltd. and anr.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)LC363Tri(Delhi)

..... s file no.5/8-147/79b in the case of bhor industries) were imported after 1-8-1978 on which date tariff heading 39.01/06 underwent a change by virtue of the customs tariff (amendment) act of 1978 which, came into force on 1-8-1978. the new entry made the heading fully aligned with the corresponding headings ..... of the customs co-operation council nomenclature (cccn).8. shri sundar rajan then drew our attention to this tribunal's order no. c-449 ..... plasticizer-was, therefore, held to be not falling under heading 39.01/06 of the customs tariff act as it stood at the relevant time, i.e. prior to the 1978 amendment.14. now, let us look at the 1978 amendment and its effect. the pre-amendment heading read: "39.01/06-artificial resins such as condensation, polycondensation, polyaddition, polymerisation and .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... cement. 40. at this stage we would like to add a paragraph to answer the argument of the counsel as to what was the need to retrospectively amend the rules by finance act, 1982 if the position of law was so clear. actually this paragraph is by way of inference and should have formed part of the prelude to this ..... by the procurer. (3) notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under chapter 61 or 62 of the first schedule to the tariff act, produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time and in such manner as may be specified under these ..... where they are produced or manufactured, or from a warehouse, unless otherwise provided: provided that the goods falling under chapter 61 or 62 of the first schedule to the tariff act, produced or manufactured by a job worker may be removed without payment of duty leviable thereon and the duty of excise leviable on such goods shall be paid by the .....

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)7STR673

..... for the decision in laghu udyog bharati was replaced and the said decision had ceased to be relevant for the purposes of construing the provisions of the act, as amended by the finance act, 2000. therefore, reliance placed on behalf of the respondents on the earlier decision of the hon'ble supreme court in laghu udyog bharati and the decision ..... the supreme court in laghu udyog bharati has been replaced and that decision has ceased to be relevant for the purposes of construing the provisions of the act as amended by the finance act, 2000 and 2003. therefore, the reliance on behalf the appellant on the earlier decision of the supreme court in laghu udyog bharati case (supra) and ..... service tax liable to be paid by him with the bank designated by the central board of excise and customs for this purpose in form tr-6 or in any other manner prescribed by the central board of excise and customs.xxx xxx xxx xxx 7a. returns in case of taxable service provided by goods transport operators and clearing .....

Ars and Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(102)ECC316

..... of the appeal.2. the appellants are manufacturers of various varieties of scented powdered "supari" falling under chapter sub-heading no. 2107 of the schedule to the central excise tariff act, 1985. the scented supari was packed in sachets of various sizes containing less than 10 gms of such material. these sachets were sold in the multi-piece packages and such ..... a retail price which does not constitute the sale consideration for such sale etc., such goods shall be liable to confiscation. under explanation i as it stood prior to the amendment (w.e.f. 14.5.2003), 'retail sale price' was defined so as to mean "the maximum price at which the excisable goods in packaged form may be sold ..... shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purpose of this section" as was provided in the amended section 4a(4) w.e.f. 14.5.2003.8. in the present case, admittedly, retail sale price was mentioned on the packages as mrp only in the .....