Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Court: delhi Page 22 of about 306 results (0.080 seconds)

Rahul Saraf vs.u O I & Anr

Court : Delhi

..... chapter viia in the code of criminal procedure is to be found in the statement of objects and reasons to the amending act no.40 of 1993. the objectives for the amendment were:-" (i) the transfer of persons between the contracting states including persons in custody for the purpose of assisting ..... of parliament or by the legislatures of states.4. criminal matters shall also include investigations or proceedings relating to criminal offences concerning taxation, duties, customs and international transfer of capital or payments, including those for perpetuating terrorism.5. criminal matters shall further include investigations or proceedings relating to criminal offences ..... framework, the local/municipal law would have primacy and it would even override treaty obligations in case of any conflict or inconsistency (refer to commissioner of customs, bangalore vs. g.m.exports: (2016) 1 scc91 entertainment network india limited vs. super cassette industries limited: (2008) 13 scc30 vishaka vs. state .....

Commissioner of Central Excise Vs. Fine Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(85)ECC97

..... under the said notification. explanation viii defines the expressions "brand-name or trade-name". the explanatory note appended to the notification states that "(t) his amendment seeks to deny small scale exemption in respect of specified goods affixed with the brand-name/trade name of a person who is not eligible for the ..... the appellants herein. on this short ground, we are of the opinion that the matter has to go back to the adjudicating authority the assistant collector of customs to determine the classification of the goods manufactured by the appellants as well as their claim regarding the exemption of excise duty. "6. though the learned ..... act) in respect of lubricating pumps long before the above period. the department by show-cause notice dated 31-3-1999 proposed to recover duty of excise on the above clearances by invoking the extended period of limitation, alleging that m/s. fine industries were not eligible for the ssi exemption under notification nos. 1/93-c.e. (as amended .....

Adhunik Food Products Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(82)ECC324

..... we also hold that puffed wheat is not exempted under notification no. 2/94, dt. 1-3-94 and as amended. on the question of classification of puffed soya nuts, it was argued that the items are edible preparations not elsewhere specified ..... officer or such officer in such form as may be specified by the central board of excise & customs. the central board of excise & customs may by notification in the official gazette and subject to such conditions or limitation as may be specified ..... cereal/food. 19. wheat puffs put-up in unit containers were covered under subheading no. 1904.10 of the central excise tariff. the explanatory notes to the harmonised system of nomenclature (hsn) under heading no. 19.04 are relevant. this aspect has ..... revenue that the decisions relied upon by the assessee were in sales tax and commercial tax cases. the provisions in the two acts were different. it was contended by revenue that the process undertaken by the assessee was a process amounting to manufacture. it .....

Hindustan Gum and Chemicals Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC289

..... in heading 13.02 even if modified by heat or chemical treatment. the learned advocate for the appellants have argued forcefully that chapter 13 of the central excise tariff act, 1985 has not been aligned with hsn so as to cover derived vegetables products like mucilages and thickeners, whether or not modified. the revenue has not controverted ..... .2 he mentioned that thus the gums specified under heading 13.01 are natural secretions from trees and vegetables; that even assuming heading 13.01 of central excise tariff act does cover "gums" and not only "natural gums", yet such preparations as per hsn fall under "mucilages and thickeners, whether or not modified, derived from vegetable ..... edta is added and packed; that the tkp so treated is sold as-tpt-12. the learned advocate, further, submitted that the central board of excise & customs has clarified vide circular no. 5/86 that tamarind seed power could be regarded as a product of the milling industry in terms of the broad heading under chapter .....

Commissioner of Central Excise Vs. Nice Steel Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC668

..... issue involved is whether the chaf cutter blades, manufactured by m/s. nice steel industries, are classifiable under heading no. 84.36 of the schedule to the central excise tariff act, as confirmed by the commissioner (appeals) under the impugned order, or under heading no. 82.08 as claimed by revenue.2. shri u. raja ram, leanred departmental ..... customs house must bind all customs authorities." 4. we have considered the submissions of both the sides. the rival tariff heading read as under: 82.08 knives and cutting blades for machines or for mechanical appliances. 84.36 other agricultural, ..... 84.36 only; that it has been held by the supreme court in steel authority of india vs.collector of customs, bombay, 2001 (115) elt 42 (sc) that "it is hardly to be supposed that the customs authorities can take one stand in one state and another stand in another state. the trade notice issued by one .....

Hindustan Newsprint Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(162)ELT1125TriDel

..... 17(1) up to 27-2-1986 and thereafter chapter heading 48.01 of the schedule to the central excise tariff act, 1985. the appellants were availing exemption under notification no. 163/67 as amended. the department alleged that the appellants were not eligible to exemption in terms of notification no. 163/67 on the ground that ..... extracts from 'encyclopedia of chemical technology' and also excerpts from publication of directorate general of technical development, new delhi.they also contended that the chemical examiner of customs & central excise laboratories had occasion to test the sample of pulp used by them in the manufacture of newsprint and had certified that the pulp is wood pulp ..... ; that the main inputs used in the chemi-mechanical pulp plant are wood chips, caustic soda, chlorine and other chemicals and consequent to the introduction of central excise tariff act, 1985 w.e.f. 1-3-1986, the term 'newsprint' referred to in chapter 48 is defined in note 3 of the chapter as 'uncoated paper' .....

international Conveyors Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(161)ELT1109TriDel

..... (dyed yarn in this case) and that the process of dyeing would not amount to manufacture as defined in section 2(f) of the centra] excises and salt act. the tariff entry as it stood at the relevant time read as follows : "woollen yarn, all sorts including knitting wool, containing not less than ninety per cent by weight of ..... , exempted yarn double and multifold falling under chapter 54 or chapter 55 of the schedule from the whole of duty.notification no. 435/86, dated 6-10-1986 amended notification no.318/86, dated 22-54986, stipulating thereby the exemption was extended to double/multifold yarn, using cotton yarn and any other yarn of chapter 54 or ..... manufacture of the single ply yarn, there comes into existence an excisable item. the respondent manufactures single ply yarn and it is only thereafter, if required by its customers, that the said yarn is doubled or multifolded, as the need arises. mere doubling or multi-folding of the single yarn which is manufactured does not bring into .....

JaIn Carbide and Chemicals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC310

..... to the department, is classifiable under chapter 26 of the schedule to the central excise tariff act; that the goods falling under chapter 26 were exempted unconditionally under notification no.19/88-c.e., dated 1-3-88; that the said notification was amended by notification no. 27/91-c.e., dated 25-7-91 according to which exemption ..... at twice the amount of ferro manganese made; the slag is also separated and gathered separately; slag is disposed of by the appellants and is used by their customers in the manufacture of silico manganese. the learned sdr, therefore, contended that in the process of manufacture in which modvatable input is used slag is generated twice the ..... amount of ferro and as such is one of the final products manufactured by the appellants; that the very fact that they are selling the same to their customers who are using the same in the manufacture of silico manganese goes to show that the slag is marketable; that, further, slag is specifically mentioned in chapter .....

Commissioner of C. Ex. Vs. Jyoti Electrical Motor Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(162)ELT1117TriDel

..... the view that monoblock pump which is pump is appropriately classifiable under sub-heading 8413.00 as per rule 2(a) of interpretation of rules, in respect of central excise tariff act, 1985." 2. the matter was heard on 25-9-96 when shri m. jayaraman, jdr appeared for the appellants/revenue. shri a.p. hathi, advocate represented the party.3 ..... was his submission that they were part of the power driven pump and enjoyed exemption available to them under notification no. 64/86-c.e., dated 10-2-86 as amended by notification no. 236/86-c.e., dated 3-4-86.4. we have carefully considered the matter. there is no dispute that the respondents were engaged in ..... manufacture of power driven pumps. the assessee had claimed exemption in respect of these rotors and stators under notification no.64/86-c.e., dated 10-2-86 (as amended) on the ground that their die cast rotors and stators were parts of power driven pumps, which were primarily designed for handling water. the power driven pumps were centrifugal .....

Parasrampuria International Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT142TriDel

..... it is necessary in the public interest so to do, hereby exempts the finished products, rejects and waste or scrap specified in the schedule to the central excise tariff act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export-oriented undertaking or a free trade zone wholly from the raw materials ..... of excise was payable by the appellants on the cotton and polyester/cotton yarn, which they manufactured from indigenous raw material and cleared for sale in domestic tariff area.since they had not paid this duty, the impugned order of the commissioner confirming the duty demand of the amount in question and imposing penalty under ..... customs (countervailing duty) which will be equivalent to the total duties leviable as duty of excise on like goods produced in india (cv duty will thus include basic central excise duty under the central excise act + additional duty of excise under t & ta act). notification no. 8/97-c.e., dated 1-3-1997, referred to above, before amendment .....