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 : (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 : (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 : 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 : (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 .....
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