Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT579TriDel
..... murugan and company judgment was delivered in 1976. the same time-limit had been incorporated in section 11a of the act, which was included through the customs, central excises and salt and central boards of revenue (amendment) act, 1978.65. it was observed at this stage that all the show cause notices in the cases before us had ..... use". it was pointed out to him that the use had to be in a factory. on this shri rangaswamy stated that the definition of "works'' under the electricity act included all the places where the poles were embedded.52. in reply, shri tayal pointed to the definition of "factory" in section 2(c) of the central ..... engineer to the secretary to the board for information. 4-5-79 letter from deputy collector, office of collector of central excise, hyderabad to the chief engineer, electricity (operation), vidyut soudha, hyderabad. he refers to his earlier letter dated 4-7-78 through which the chief engineer was requested to instruct the concerned superintending engineer .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)ECC297
..... under tariff item 15a(2) except in appeal nos. cd/sb/1109/84-c and c-1795/85-c in the case of cc, bombay v.shashi electricals and shashi electricals v. cc bombay where the same was assessed under tariff item 68. the revenue in the proceedings before the tribunal had claimed assessment under tariff item 15a( ..... of thermal stability allowing them to be operated at a temperature 15 centigrade degrees higher than class a materials). he has referred to unamended and amended interpretatory rules to the customs tariff act as per schedule i which appears on pages 41 to 43 of the paper book. shri nankani has argued that as per unamended interpretatory rule ..... materials made of various materials by glueing and that at least one of the layers is plastic sheet. the composite material in question has got essential characteristics of electrical insulation to the plastic portion rather than the paper backing. in the light of rule 3(b) of the interpretation rules, the composite insulation materials made up .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC249
..... general law of limitation will not be attracted. same view was taken in collector of central excise v. ramnath ram kumar ; ti diamond chain ltd. v. collectorkerala electric lamp works ltd. v. collector of central excise 14. it deserves to be mentioned here that the decisions holding that the general law of limitation apply to the refund ..... that the appellants subsequently felt that the recovery of duty on the said items was not correct as at the time of its manufacture steel ingots manufactured on electric arc furnace were totally exempted from duty and therefore the appellants filed their claim for refund on 9-6-1981 which was received in the office of ..... the central excises and salt act, 1944, in the insant case.2. factual backdrops: the appellants who are manufacturers of, among others, steel ingots were exempted from payment of duty on steel ingots manufactured with the aid of electric arc furnace in terms of notification no. 237/75 dated 9-12-1975 as amended by notification no.235/77 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(26)ECC26
..... be issued by any central excise officer. in the former cases, however, with the amendment, effective from 15-11-80, by section 21 of the customs, central excises and salt and central boards of revenue (amendment) act, 1978, the notice has to be issued by the collector. this statutory requirement does ..... little more closely. in 1979, item no. 15a of the old tariff was amended. a second explanation was added on the following lines :- "this item does not include electrical insulators or electrical insulating fittings or parts of such insulators or electrical fittings." the words "insulators" and "insulating fittings" were not defined. in the ..... a host of authorities, including the indian standards institution "electro technical vocabulary - fundamental definitions", it was held that rigid plastic laminated sheets made out of electrically insulating material, viz., plastics, paper, glass etc.were "insulators". by virtue of the above-referred-to explanation, they were excluded from item no. 15a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(25)ECC451
..... the learned s.d.r. k.d. tayal has argued that item 33 of the erstwhile central excise tariff was amended in june, 1977 by virtue of which regulators for electric fans were included in the tariff entry, alongwith electric fans. by notification no. 46/84-c.e., separate rate of duty at 15% ad valorem was prescribed for ..... were correctly charged to duty at 15% ad valorem. he has also argued that the decisions relied on by the learned advocate in support of his argument that electric fans include regulators relate to the period prior to issue of the aforesaid notification and hence those decisions are not applicable to the present case which relate to a ..... not invariably associated with regulators in places like cinema halls etc. this doubt has been amply cleared and set at rest by the amendment. therefore, in the circumstances the concept of parliamentary exposition of an earlier act can be invoked in this case and the expression "ceiling fan" used in item 33 takes in its fold the regulator also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC301Tri(Delhi)
..... are not necessary for the function of pipes and tubes as given in the explanatory notes to the heading 73.18. in these circumstances, the stepped electric poles manufactured after the amendment of the tariff and insertion of item 25(15) in the central excise tariff will not be classifiable under that item because of its restrictive scope, as ..... and steel and the insertion of tariff item 25(15) relating to tubes and pipes. it has been contended that after this amendment, the effect was the alignment of these items with the customs tariff act which is largely based on btn and that, therefore, the explanatory note to btn against heading 73.18 can be looked into ..... order overlooked a major development in the tariff description in respect of iron & steel entries in the tariff. these changes were made in the tariff by the finance act, 1983 which were given effect to from 1-8-1983. by these changes, tariff item 25 of central excise tariff was comprehensively revised to cover all products falling .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(91)ELT463TriDel
..... the financial year 1983-84 in excess of the exemption limit of rs. 7.5 lakhs as provided under notification no. 83/83 dated 1-3-1983 as amended without obtaining central excise licence as required for manufacture thereof during the relevant period without following any central excise procedure and without payment of duty leviable thereon. 10 ..... appliance to make it suitable for various purposes shall be assessed to duty alongwith the appliances. under notification no. 33/69-c.e., dated 1-3-1969 (as amended) grinders, among others were one of the items for which no exemption from central excise duty was available.7. the word 'appliance' means, according to the random ..... central excise officers to the premises of the appellants, it was found that the grinder duly fitted with electric motors was lying in their premises. in his statement dated 2-8-1984 recorded under section 14 of the act, shri vijay bhai chunnilal panchal, partner had stated that the unit was engaged in the manufacture of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)ECC176
..... copper sheet or foil was considered as giving them their essential character. he has also drawn our attention to the central excise tariff as amended by the finance act, 1988. the earlier tariff heading 7406 - copper foil has been changed to new tariff heading 74.10 which reads as "copper foil ..... plastic foams (polyurethane, polyvinyl chloride, polystyrene) and cellular rubber. there are a, number of materials that may be called double insulators, since they have both electrical and thermal insulating properties, e.g., polystyrene, pvc, cellulose, glass, magnesia and aluminium silicate." the following is extracted from pages 397-398 of the materials ..... 563 of hawle/s condensed chemical dictionary as follows : "any substance or mixture that has an extremely low dielectric constant, low thermal conductivity, or both. electrical insulators are either solid or liquid, the latter being used in transformers (askarel, mineral oils, silicone oils). a wide variety of solid types includes porcelains, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(38)ECC155
..... flanges mentioned as examples of fittings in heading 40.09 (reproduced earlier). the supreme court was construing section 40(2) of the central excises & salt act prior to its amendment by act 22 of 1973 and more particularly the expression "no suit, prosecution or other legal proceeding". the court concluded that 'legal proceeding' should be read ..... parts made of vulcanised rubber, it would have been specifically mentioned in the said note. by necessary implication, parts made of vulcanised rubber of mechanical and electrical appliances, would be covered by chapter 40. note was also taken of the explanatory notes to the hsn heading 40.09 which clarified that the heading ..... special characteristics of the tubes as also note l(ij) to chapter 39 which excluded from the chapter articles falling within section xvi (machines and mechanical or electrical appliances) though, in the normal course, the tubes may have been classifiable under chapter 39. reliance was also placed on section note 2(b) to. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC444Tri(Delhi)
..... the notice may be issued by any central excise officer. in the former cases, however, with the amendment, effective from 15-11-1980, by section 21 of the customs, central excises and salt and central boards of revenue (amendment) act, 1978, the notice has to be issued by the collector. this statutory requirement does not get whittled down ..... upon the following citations :-steel authority of india v. collector of central excise, durgapurinarco ltd. v. collector of central excise, bombay -1987 (31) elt 469 (tri.).kirloskar electric co. ltd. v. collector of central excise, bangalore 25. in the case of steel authority of india ltd. (supra) the tribunal has held at para 35 of the ..... rule 9(2) read with rules 1.73b and 173f are invoked. in the case of kirloskar electric co. pvt. ltd. (supra) the bench noted that motorised gear unit and motorised speed all unit arc gear motors covered by' electric motors all sorts' classifiable under item 30 of cet and, therefore, anomalous result will follow if .....
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