Court : Delhi
Reported in : 1986(10)ECC268; 1986(23)ELT411(Del)
..... 1 nor drugs falling under s. no. 19 respectively of the schedule appended under notification no. 55/75 dated march 1, 1973, as amended.' 20. chapter 11 of the customs tariff act, 1975, we find rather relevant. it deals with the products of milling industry, malt and starches, gluten and inulin. in the table under ..... to be used by cadburys must invariably be covered by good products/food preparations only. with regard to chapters 11 and 19 of the indian customs tariff act, upon which the petitioners relied, he rejected the contention that any assistance could be taken from chapter 19 but has not adverted to chapter ..... amended. (b) m/s cadburys who were customers of malt malt extract manufactured by the appellants had stated that the appellants' products should comply strictly with the provisions of prevention of food adulteration act which goes to show that in common parlance malt and malt extract are regarded as food products. (c) according to the chapter 11 and 19 of the indian customs tariff .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(119)ELT189TriDel
..... the board circular dated 10-10-1988 held that taspa yarn is not classifiable under chapter 56.06 of the tariff. further contention of the appellant is that the board circular which is binding on the authorities under customs & excise act, and that the revenue cannot argue contrary to the board's circular.6. the contention of the revenue is ..... and the revenue cannot take the stand that circular issued by the board is in consistence with the statutory provisions and such circulars are binding untill fresh circular or amendment to the circulars is issued.8. in view of the decision of hon'ble supreme court, the revenue is bound by the circular dated 10-10-1998, therefore ..... ) e.l.t. 437. once the board has taken particular view in respect of classification by issuing a circular and it is settled law that authorities under the customs and excise act are bound by the board circular. the hon'ble supreme court in the case of paper products ltd. v. commissioner of central excise, reported in 1999 (112 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC43Tri(Delhi)
..... distensibility. plasticizers may reduce melt viscosity. i.p.c.l. argues that it is clear from this that a solvent should have similar criteria if it is to act as a plasticizer.the appellant states that it is known that solvents like aromatic hydrocarbons chlorinated parafins and hydrogenated terphenyles are used as processing aids in the shaping of ..... solvent is to keep the polymer powder in a dissolved state. only when the concentration of polymer in solvent is greater than 60% by weight will the solvent begin to act distinctly as a plasticizer. for this he quotes; 'physics of plastics'-p.d.ritchie, iliffe books ltd., london and 'polymeric materials' by c.c.winding and g. ..... when item 15a for the central excise tariff was recast in accordance with the finance bill 1982, the central excise considered that the poly-acrylonitrile was a high polymer and would therefore fall under sub-item (1) of item 15a in view of the amendment. a notice was issued calling upon i.p.c.l. to show cause why .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(19)LC17Tri(Delhi)
..... made available to the department in the proceedings before the collector (appeals). this query was with reference to the provision in the customs act and the rules thereunder governing the procedure before the collector (appeals) after the amendment of the act in 1982. though smt.zutshi had, at the time of query was raised, no ready reply, she stated at the time ..... us that the extracts in this book do not advance the case for the department. at page 58 we find it stated that in india it is a common custom to feed the cow with the concentrates first and with roughages just prior and during the process of milking. in page 77 under part ii the products we are ..... to a decision whether they were animal feed. in considering this submission we have to take note of the fact that the term animal feed is not defined in the tariff. that would mean we will have to construe the term with reference to the dictionary meanings, meanings as given in text books and other publications, decisions of courts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)ECC39
..... made available to the department in the proceedings before the collector (appeals). this query was with reference to the provision in the customs act and the rules thereunder governing the procedure before the collector (appeals) after the amendment of the act in 1982. though smt.zutshi had, at the time the query was raised, no ready reply, she stated at the time ..... us that the extracts in this book do not advance the case for the department. at page 58 we find it stated that in india it is a common custom to feed the cow with the concentrates first and with roughages just prior and during the process of milking. in page 77 under part ii the products we are ..... to a decision whether they were animal feed. in considering this submission we have to take note of the fact that the term animal feed is not defined in the tariff. that would mean we will have to construe the term with reference to the dictionary meanings, meanings as given in text books and other publications, decisions of courts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(25)ECC315
..... appeal no. 34 of 1965 and w.p. nos. 23 to 27 of 1970. in the said case, the interpretation of entry 28(27) of the customs tariff was under consideration before the hon'ble high court. the said entry reads as follows:- antibiotics, such as streptomycin, gramicidin, tyrocidine and tyrothricin and preparations which contain ..... drugs and cosmetics act, 1940 regulates import into, manufacture, distribution and sale of drugs and cosmetics in the country. the problems of ..... agent or stabiliser or preservative. the main object of the drugs and cosmetics act, 1940 is to prevent sub-standards in drugs, for maintaining high standards of medical treatment. the first paragraph of the statement of objects and reasons of the amending act 68 of 1982, which is reproduced below, makes this position clean the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT221TriDel
..... chapter heading 38.09, preparations are included, but no derivatives and in t.i. of cet, paper sizing agents are not included. by amending t.i. from 10-2-1987, by amendment act, 1985, [1986 (27) elt b35], finishing agents of a kind used in the paper industry have been included in 38.09 which ..... goods much earlier and now if the duty was to be levied retrospectively, it would not be possible for them to collect the same from the customer. so, in our view, the above observation does not lay down a rule that marketability is not a criterion. moreover, even if the interpretation ..... and ink resistant properties." 4. this would show that process adopted by all the appellants is the same (subject to some minor variations).5. central excise tariff was amended w.e.f. 1-3-1986 and relevant portion of which reads as under :--------------------------------------------------------------------------------heading sub-head- description of goods rate ofno. ing no. duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC38Tri(Delhi)
..... binding like the headings themselves. these section notes and chapter notes sometimes expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of section notes and chapter notes. in this sense, the section notes and chapter notes ..... said classification list they had also declared, among others "fodder husk" with a remark "exempted as per notification no.55/75-ce dated 1.3.1975 as amended by notification no. 181/80-ce dated 12.10.1980." on scrutiny of the said classification list with reference to the said schedule, the adjudicating authority observed that ..... 1b in the central excise tariff imposing levy of central excise duty on prepared or preserved food, we have been clearing purity barley and robinson's patent barley without payment of duty by virtue of the said exemption notification no. 17/70-ce as amended from time to time and paid duty on manufacture and clearance .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(69)ELT653TriDel
..... in column (2) of the table hereto annexed and falling within chapter 15 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of that portion of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of the rate specified in the ..... examine the scope of the relevant entries in the table annexed to notification no. 213/81-cus. (as amended) we reproduce below the said notification: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the ministry ..... was 'a fixed oil' and also edible. he therefore held that the goods were covered under sl. no. 3 of notification no. 213/81-cus. (as amended) attracting basic customs duty of 125%. on these grounds he rejected the appeal.against the order passed by the collector (appeals) the appellants have filed the present appeal. the had also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT894TriDel
..... assessable value in terms of the provision of customs valuation rules, 1988 for the purpose of levy of the customs duty under the appropriate heading of the customs tariff act, 1975. (c) the benefit of the concessional rate of duty claimed under notification no. 489/86-cus. as amended by 283/89 should not be disallowed in ..... exempts the goods specified in the schedule appended thereto falling within the chapters 84, 85 or 90 of the first schedule and section 3 of the customs tariff act respectively subject to certain conditions which inter alia are that the importers are actual users (industrial) engaged in manufacture of jute products and registered with ..... in terms of this amendment to their licence policy, they had imported the said machine for utilizing the same which was suitable for multi-fibre application including jute fibre.therefore, the appellants claimed the assessment under sub-heading 8446.29 under chapter 84 of the first schedule of the customs tariff act, 1975 with the benefit .....
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