Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter x cereals Court: mumbai Page 22 of about 230 results (0.079 seconds)

Glaxo Smithkline Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... services" provided by the appellants to bwil as per definition in section 65(37) of chapter v of finance act 1994 (as amended) for management consultant, & definition of taxable service in section 65(72) of chapter v of finance act 1994 & interpretation of the term `service provider'. the appellants were charged & held liable to a service tax of ..... introduced & defined as in (july 2003) (i) promotion or marketing or sale of goods produced or provided by or belonging to the client or (iii) any customers care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, ..... same even after the levy of inclusion & of service tax on "business auxiliary service" in the year 2003. when an existing tariff definition remains the same, then the introduction of new tariff entry would imply that the coverage under the new traiff for purpose of tax is an area not covered by the earlier entry. .....

Videocon International Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(167)ELT33Tri(Mum.)bai

..... on record m/s videocon communication ltd. are a manufacturer of colour t.v. sets classifiable under chapter heading no.85.28 of the schedule to the central excise tariff act, 1985. during the period relevant for the purpose of the present appeal the appellants were clearing the t.v.s on payment of duty on the basis of the ..... a consideration to the t.v.manufacturer, the board issued the above circular. in their case the situation is not identical. as such, according to the learned advocate the amendment of the notification effective from 02.06.1998 will not make any difference. learned advocate has also placed on records two orders passed by the commissioner of central excise (adjudication ..... not approach them for return of money at the end of the day or for one reason or other the appellants do not pay the promised amount to the customers, the customers are at liberty to take legal action against the appellants in a court of law and the said fact by itself will not change the colour of the .....

Sintex Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... from december 1987 to february 1988, holding that the item falls for classification under chapter heading 38.01 of the schedule to the central excise tariff act, 1985, by applying note 6 to chapter 39 as amended vide finance bill of 1988. the appellants preferred appeal no. e/1533/94-c against the collector's order and the tribunal vide its ..... order dated 10.6.1996, followed the earlier decision in bright brothers ltd. 1996 (64) ecr 240 and held that the amendment to note 6 to chapter 39 was only clarificatory. on the question of demand quantification, the tribunal remanded the matter to the collector of central excise to consider availability ..... present appeal. subsequent to the passing of the present impugned order, the larger bench of the tribunal in the case of das and co. v.cce, held that the amendment made by the finance bill, 1988 to note 6 to chapter 39 was not retrospective in nature, and the decision of the tribunal is reported in 2000 (121) elt .....

Sterlite Inds (i) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(189)ELT329Tri(Mum.)bai

..... of disposal of this appeal are as follows :- 1.1 appellant manufactures copper cathodes, copper rods and coils falling under chapter 74 of the central excise tariff act, 1985. the price of copper cathodes / rods that the appellant sells locally depends upon the international prices of copper, which are published in bulletins of ..... value. it was further submitted that in any case the price circulars merely contain indicative prices and that in several cases the actual prices charged to the customers were higher or lower depending upon various commercial factors. these factors were :- a) clearances made for deemed exports for which price circulars were not applicable; ..... invoices reflected the correct "transaction value" of the goods which had been sold to independent buyers. it was further submitted that under the amended section 4 of the central excise act, 1944, the assessable value was determinable "for each clearance" with reference to the "price actually paid or payable by the buyer" to .....

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

..... dismissed appeal of the petitioner and upheld the orderinoriginal. aggrieved by the aforesaid order dated 28th october, 2003, petitioner invoked revision jurisdiction under section 129dd of the customs act, 1962 ("customs act" for short) before the joint secretary to the government of india, department of revenue, new delhi on 31st december, 2003, which came to be dismissed vide ..... (5). however, simultaneously, with the insertion of new subsection (3) of section 38, proviso to rule 11 was not amended. proviso to rule 11 continued as it is. it provided that no customs officers shall be competent to impose penalty exceeding rs.5,000/. he, thus, submits that this is a clear case of ..... erroneously sustained the penalty on the ground that inconsistency between rule 11 and section 38(3) is removed later on 13th october, 2003 by deleting proviso and amended rule 11 will apply. he submits that it is settled position in law that the provision, as in force on the date of alleged contravention, can .....

Kalyani Steels Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... assessee") holders of central excise registration no. 320205000 are engaged in the manufacture of rolled products falling under chapter 72 of the schedule to the central excise tariff act, 1985, and have been working under "self assessment procedure" (which is a liberalized version of self removal procedure). 2. during investigation it was found ..... it stood, on introduction, prescribed eligibility of credit on capital goods as defined and "which were used in the manufacture of dutiable products". the subsequent amendments never prescribed on exclusive use or bar of an use by others. ii) the capital goods used should be in the factory and when the ..... assessee") holders of central excise registration no. 320205000 are engaged in the manufacture of rolled products falling under chapter 72 of the-schedule to the central excise tariff act, 1985, and have been working under "self assessment procedure" (which is a liberalized version of self removal procedure). 2. during investigation it was found .....

Noble Drugs Ltd.,shri D.D. Oke and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of pre-deposit amount and to stay its recovery.2. the applicants are engaged in the manufacture of p.p. medicines falling under chapter 30 of the central excise tariff act, 1985. the applicants are availing cenvat credit and paying duty on monthly basis.due to financial crises, there was a delay in payment of duty on due date ..... 6. the applicants submit that rule 8(a)(2) of the central excise rules, 2001 has undergone a change with effect from 01.03.2003. according to the said amendment, forfeiture of two months period has been done away with and instead payment through cenvat credit account has been continued, but penalty by way of heavy interest @ 2% ..... during the period august 2001, november 2001 and december 2001.the dy. commissioner, central excise & customs, division-ii, nashik, vide his order dated 10.02.2002 withdrew monthly payment facility as per rule 8 of the central excise rules, 2001 and directed the company to .....

Commissioner of Central Excise Vs. Foam Home (i) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC501

..... elt-(t 9), clarifying that "mattresses of expanded foam or sponge rubber made by moulding are classifiable under heading no. 9404 of the schedule to central excise tariff act and not as other plates, sheets etc. of celluer plastics under sub-heading no. 3921.00". they also challenged the demand on the point of limitation. explanation ..... etc. which are infact the articles of polyurethane no such exemption has been claimed. this also supports assessee's eligibility for benefit of notification no. 1/93 as amended in respect of foam mattresses, pillows, cushion seats, furnitures and parts thereof and covers for mattresses etc. which fall under chapter heading no. 94.01/94.14 ..... pillows, sofa seats, and cushions etc. and during the relevant period were availing the benefit of small scale notification no. 1/93 dt. 28.3.93, as amended. their factory was visited by the central excise officers, who conducted various checks and verifications. as a result, final goods worth rs. 15.48 lakhs were found to .....

Asarwa Mills and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(94)ECC261

..... m/s. reliance industries that proformae c, f and m under the cost accounting records (cotton textile) rules 1977 (as amended) clearly indicated that bonus, gratuity and interest were not elements of cost of production. annexures-iv, vi, vii and ix ..... finalised accordingly." ld. counsel countered this argument of the dr on the strength of certain decisions of the tribunal relating to customs valuation. reliance was also placed on final order no.166/2003-nb(a) dated 25.3.2003 passed by the tribunal ..... to the assessee and directed that the goods shall henceforth be classified under sub-heading 2107.99 of the central excise tariff, was applied to the case. apart from relying on cas-4 provisions, learned counsel also cited case law in ..... accountants. the costing-related accounts of the assessees were audited by the respective cost accountants as per section 233b of the companies act, 1956. from the cost audit reports ("car", for short), rt-12 returns and other records, it appeared to the department .....

Bhikusa Papers Pvt. Ltd. and B.V. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... , is engaged in the manufacture of wrapping and packaging paper falling under chapter heading 48 of the central excise tariff act, 1985. they are also manufacturing such paper on job work basis as per notification no 83/94 dated 11.4.94 as amended.4. show cause notice dated 27.03.2003 was issued as to why central excise duty amounting rs. 5057446 ..... 83/94 dated 11.04.94.5. the impugned order confirmed the demand for rs. 40,55,519 under section 11a(2) of the central excise act, 6. it is contended that assistant collector, central excise customs, nasik, in his order-in-original dated 11.6.98 extended the benefit of notification 83/94 dated 11.4.94, which became final, as ..... 1. aggrieved by order in original no 26/cex 2004 dated 26.7.2004 passed by the commissioner central excise & customs, nashik, these appeals are filed along with stay application to dispense with pre-deposit balance duty amount & penalty.2. the issue involved is about excisibility of the goods manufactured on .....