Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT222TriDel
..... kg. and hence applied the section note 3 of chapter 85. he held that the defms are properly classifiable under chapter heading no. 8509 of the central excise tariff act.the asstt. collector has confirmed the duty for six months period only. in the appeal, collector had confirmed the order of the asstt. collector and has held that ..... noted the board's circular on this issue. therefore, tribunal's ruling in m/s. vishvakarama (emery stonnes ) inds. (p) ltd. is clearly distinguishable. the present tariff item under which the revenue has classified the item is under sub-heading 85.09 which reads - 'electro-mechanical domestic appliances with self-contained electric motor'. in view of the ..... the product is a grinder which falls under sub-heading no 85.09 of the central excise tariff, 1985. thus they have wrongly availed the exemption from payment of duty under notification no. 111/88, dated 1-3-1988 as amended. it has also been stated that the appellants had not correctly declared the facts to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT580TriDel
..... the lower authorities, the ld. sdr submitted that taspa yarn is special yarn and has rightly been classified under chapter heading 56.06 of the schedule to central excise tariff act, 1985.28. on the question of limitation, the ld. sdr submitted that the appellants did not file any classification list nor did they submit rt-12 returns ..... was adduced by the ld. counsel on the ground that they had submitted their classification list sometimes in 1983 which was approved by the department and therefore any amendment in this classification list can be only from the date the case was adjudicated or at the most from the date of issue of the show cause notice. ..... in personam which is enforced against the person concerned in the smuggling of goods, therefore, in the case of the former, it is not necessary for the customs authorities to prove that any particular person is concerned with their illicit importation or exportation. it is enough if the department furnishes prima facie proof of the goods .....
Tag this Judgment!Court : Delhi
Reported in : 1996IAD(Delhi)260; [2001]103CompCas1063(Delhi); 61(1996)DLT378; 1996(36)DRJ283
..... any general plenary or residuary jurisdiction to deal with all matters and all questions arising under the companies act.'(38) mr. haksar has also placed reliance on satish chandra vs union of india : air1995sc138 . in this case the amendment act 31 of 1988 by which the jurisdiction to company law board had been challenged. the court observed : ..... applicable to the instant case, the conclusion becomes irresistible that this petition is in fact a petition under section 397 and 398 of the companies act, 1959. after the amendment in the companies act, 1959, the jurisdiction to decide and determine matters pertaining to sections 397 and 398 has been transferred to the company law board. . (51 ..... is based on well settled principle of law. this case also docs not help the petitioners in any manner. (18) he submitted that even after amendment in the act section 81 has not been touched, meaning thereby that section 81 has not been included in the list of the sections in respect of which the .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT1105TriDel
..... who has held that the imported goods described in the bill of entry 'telephone instruments in skd form both becadic and dtmp type" is classifiable as 'parts' under customs tariff heading 9806. however, he has held that the item cables are excluded from the heading 9806.00 by virtue of note 7 to chapter 98 read with notification no ..... 2(a) for the purpose of classification. he submits that the goods being classified under heading 8517.10 automatically notification no. 172/77, dated 8-8-77 (as amended) would be attracted which grants benefit for items falling under 85.17 although those are excluded in column 4 of the notification. it is his contention even though the ..... to be classified in the heading of a finished article in terms of interpretative rule 2(a) of the general rules for interpretation of the first schedule of the customs act. note 1 to chapter 98 reads as :- "this chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they .....
Tag this Judgment!Court : Delhi
Reported in : AIR1997Delhi301; 1997(41)DRJ604; (1997)117PLR66
..... licences and the killing resulted in continued lawful availability of the animals' skins as long as for a period of 13 years. (7) the petitioners had challenged the amendment act of 1986 inter alias on the following grounds:- (i)while generally denying that preservation of wild life was in public interest, it was contended by petitioners that there ..... removed from one schedule to the other schedule, depending upon the existing status of the species of wild life. the notification under section 61(1), pursuant to the amending act dated 24.11.1986, had been made on the basis of recommendations of the specialists in the field who considered the existent state of the animals. -the ..... collections. the accumulated stock rose from the estimated figure of 5,00,000 snake skins to50,00,000 snake skins in 1978. large scale seizure of skins by customs authorities that were sought to be smuggled, running into approximately 27,00,000 were deleted during the years 1979 to 1983. the same was true of the fur .....
Tag this Judgment!Court : Delhi
Reported in : 1997VAD(Delhi)265; 68(1997)DLT553; 1997(43)DRJ108; 1997RLR567
..... part in the proceedings of, a house of parliament or any committee thereof as they apply in relation to members of parliament.' (18) before the constitution (44th amendment) act, 1978 in clause (3) instead of the words 'shall be those of that house and of its members and committees immediately before the coming into force of section ..... superior courts' having exclusive power over all matters within their claimed jurisdiction. as expressed by coke cj (1 inst. 15): 'every court of justice hath rules and customs for its directions.... it is lex et consuetude parliament that all weighty matters in any parliament moved concerning the peers of the realm, or common in parliament assembled, ..... that a crime committed in the house of commons or by its order would not thereby be considered outside their jurisdiction [see: sir william anson, the law and custom of the constitution 5th ed., vol. i, p. 186). the position in india is no different. (42) that jurisdiction of courts is not ousted is accepted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(162)ELT1153TriDel
..... 35 for the period between march, 1986 and september, 1987.3.1 appellants are engaged in the manufacture of motor vehicles falling under chapter 87 of the central excise tariff act, 1985. they were availing the benefit of modvat credit of the duty paid on the inputs used in the manufacture of motor vehicles. during the years 1986-87 and ..... of limitation is not sustainable we hold that the said show cause notice is hit by time bar. as regards the argument that since rule 57-i before its amendment in 1988 did not prescribe any time limit and the six months period provided in section 11a would nevertheless apply, the departmental representative had relied on the tribunal's ..... of provisional assessment, he pointed out that during the period in dispute, rule 57-i contained no time limit for disallowing modvat credit wrongly taken.rule 57-i was amended only subsequently, i.e. by notification no.23/88, dated 6-10-88 to provide for a six months period. therefore, there was no time bar for demanding .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(159)ELT257TriDel
..... subsequently, another notification no. 96/91-cus., dt. 25-7-91 was issued which exempted the goods falling within the chapters 82, 84, 85 and 90 of the customs tariff which was used in the electronic industries. the exemption available was to the extent of duty which was in excess of the amount calculated at 20% ad valorem. at serial ..... no. 44/78, dt. 1-3-78. the tribunal observed that the product satisfied all the criteria of notification no. 44/71, dt. 7-4-91 as amended and observed that when there were two notifications which were in force simultaneously then that notification which was beneficial to the assessee should be applied. para 12 from that ..... excise. for these reasons, i am inclined to hold that the exemption under the main notification covered the auxiliary duty of excise leviable under section 36 of the finance act, 1976." therefore, it cannot be doubted that the government of india did not intend to give benefit to spindle hvi oil used for manufacture of agricultural spray oil .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(110)ELT735TriDel
..... sought classification of the spert under sub-heading no. 0404.00 of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the "tariff"), as "other dairy produce; edible products of animal origin, not elsewhere specified or included". chapter 4 of the tariff covered dairy produce; edible products of animal origin hot elsewhere specified or included. the revenue had classified the ..... classifiable under sub-heading no.0404.00 of the tariff. he referred to the erstwhile central excise tariff under which their product was classifiable under item no. ib of the said erstwhile tariff and enjoyed exemption from payment of central excise duty under notification no. 17/70-c.e., dated 1-3-1970 (as amended). he referred to the various isi specifications for protein .....
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