Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2462Tri(Delhi)
..... it is only a movable which could fulfil these requirements. the decision more appropriately applicable for decision of the point in the present case would be stc v. m.p. electricity board-mr. 1970 s.c, 732 wherein it has been held that to be called goods an article, tangible or intangible, should be movable. in the light of these ..... be invoked. as to the other argument about the panel boards not having been removed or cleared from the place of manufacture, it is sufficient to say that after retrospective amendment of rules 9 and 49 of central excise rules, 1944, such a plea is not tenable and has to be rejected. as parties did not address any argument on the ..... to the show cause notice and during the hearing before the collector of central excise were willing to pay duty in respect of the panel boards. besides, the appellants' act of manufacture of panel boards was admittedly without the knowledge of the department and, therefore, it can be said to be a case of suppression of facts. in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2513Tri(Delhi)
..... or otherwise, are liable to be charged to duty, inter alia, when they are removed within the factory of their production for the manufacture of other commodities. the amendment effected reads as follows :- 'in rule 9 of the central excise rules, 1944 (hereinafter referred to as the said rules), in sub-rule (1) after the second ..... present proceedings) are manufacturers of various types of paper and paper board. they also manufacture wrapping paper for packing or wrapping of other varieties of paper. consequent on the amendment of rules 9 and 49 of the central excise rules, 1944 (hereinafter referred to as 'the rules') by central excise notification no. 187/83, dated 9-7 ..... packing is includible in the assessable value of goods under section 4 of the act.18. in paul lazar v. state of kerala-{1977) 40 stc 437, the question before the kerala high court was whether copper wire was a component part of electrical transformers. the court said that in order to be regarded as a component part .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(44)ELT484TriDel
..... present case, the duty was paid on 28-9-1977 we, therefore, do not see the relevance of the amendment to rule 3(c) insofar as the present case is concerned. in the sunrise electric corporation case as well as the yash udyog case, the bench had arrived at its decisions after considering the applicability ..... may be in the administrative heirarchy. the court further observed that when assessing authorities and appellate authorities are called upon to decide disputes arising under the act (customs act), they must act independently and impartially. this is precisely what the appellate collector has done in the present case. we have, therefore, to arrive at the classification ..... of 33% ad valorem corresponding to the central excise duty leviable under item no. 17 (2) of the first schedule to the central excises and salt act, 1944 (get). after considering the submissions of the appellants, the assistant collector of customs confirmed the demand. on appeal, the appellate collector held that having .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2021Tri(Delhi)
..... amount of duty paid on the raw materials.the judgment in 1984 ecr 1864 by the tribunal considered wooden drums used for winding electric wires and cables; it held that set off should be given of the duty paid on the wooden drums in terms of notification ..... in 1984 e.c.r. 1864 in respect of universal cables ltd., the tribunal ruled that when wooden drums are used for winding electric cables, set off under notification no. 178/77-c.e. from the duty paid under item 68 on the wooden drums will be ..... sale are not "excisable goods" under item ib cet within the meaning of section 2(d) of the act.20. notification no. 201/79, dated 4-6-1979 as amended by notification no. 105/82, dated 28-2-1982 reads as follows :- 'in exercise of the powers ..... decision of the madras tribunal was indeed of notification no. 201/79-c.e., but this again was for a period before the amendment brought in by notification no. 105/82-c.e., and considered goods like pyridine, alpha picoline, beta picoline and gamma picoline and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT65TriDel
..... lamps in question have been imported to be used as components for street lighting system. in regard to the value they stated that the price list of m/s. iwasaki electric co. ltd., was not proved. the collector of customs, cochin, after enquiry passed orders as set out above.4. mr. s.d. nankani, advocate, appeared for the appellants, ..... to japanese yen 3714 per piece. in other words, the price declared by the importer works out to rs. 90/- per piece while the comparable price of m/s. iwasaki electric co. ltd., japan, works out to rs. 158/-. therefore under-valuation of the imported goods by rs. 1,33,250/- was also alleged.3. the appellants sent a reply ..... , dated 18-11-1983. by the above order the collector ordered confiscation of the imported goods under section 111(d) of the customs act, 1962 read with section 3(2) of the import & export (control) act, 1947, as amended. the appellant importer was given an option to redeem goods on payment of a fine of rs. 1,50,000/- within three months .....
Tag this Judgment!Court : Delhi
Reported in : 1987(29)ELT753(Del); ILR1985Delhi164
..... fairplay is ensured and justice is done. to the extent the litigating public would he able to see the fairplay in action, the public confidence wouldincrease. the object of the amending act, in constituting thetribunal, is not to take away the judicial control of the high courts but to make the tribunal itself a pronouncedly judicialbody, in which litigating public can repose ..... :'it is only when the question of the kind or variety of coal would arise that a distinction would be made between coal and charcoal'.black insulating tapes used in electric insulations are not 'adhesive tapes' and the import was not banned, was held by the bombay high court in h. r. syiem v. p. s. lulla 72, bom l. ..... h. r. syiem v. p. s. lulla (lxxii 1969bombay law reporter 534) (6) is a case in which it was held that black insulating tapes' which are included in 'electric insulations' in column 2 of entry no. 38 cannot be held to be adhesive tape in column 6 of the same entry by the mere fact that they have adhesive .....
Tag this Judgment!Court : Delhi
Reported in : (1985)47CTR(Del)5; [1986]157ITR199(Delhi)
..... to be given in respect of the entire dividend income irrespective of interest paid on borrowings made for acquiring shares. however, there has been an amendment in the income-tax act with retrospective effect by the introduction of section 80aa with effect from april 1, 1968. this provision permits the deduction to be allowed not with ..... was that the deduction would be available for profits and gains attributable to priority industries. section 80b defined 'priority industry' as business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any one or more of the articles or things specified in the list in the ..... question was common for assessment years 1967-68 and 1970-71, and had depended on whether income derived by the assessed from a partnership with m/s. electrical industries corporation was to be used as a qualification. we have examined the definition and find that a company is deemed to be an 'industrial company' if .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC59Tri(Delhi)
..... added to notification no.133/65-c.e., dated 20-8-1965 was declaratory and created a deeming fiction by which products manufactured with the aid of electric furnace from the materials mentioned in the amending notification were deemed to have teen made from steel ingots on which appropriate duty had been paid. shri v. lakshmi kumaran, learned s.d.r. stoutly ..... in question had come into being directly as in this case, without going through the intermediary ingot stage. besides, that was a case where section 3 of the customs tariff act, 1975 provides for a levy of the excise duty which would be leviable on a like article, if produced, or on the class or description of articles to which ..... 20-8-1965 so far as material for this appeal exempted iron and steel products falling under t.i.26aa of the first schedule to the central excises and salt act, 1944 from so much of the duty of excise leviable thereon as was in excess of the duty specified in the corresponding entries in column-3 of the table .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT418TriDel
..... of clearances only when the inputs and finished products fall under the same item of the first schedule to the act. in the instant case, whereas electric motors fall under tariff item no.30, power driven pumps fall under tariff item 30a. having regard to this ..... (1-4-1980 to 31-3-1981), data furnished by the appellants is as under :--------------------------------------------------------------------------------sl.no description of item 1980-81--------------------------------------------------------------------------------1 electric motors clearance consumption for making 6,51,138.50 monoblock pumps. rs. 19,94,582.05--------------------------------------------------------------------------------- 6. at the hearing of the appeal ..... for the decision of the present appeal, it is not necessary to enter into question whether captive consumption is clearance or whether the amendment of rules 9 and 49 of the central excise rules would be attracted to the case because this argument can be decided in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(44)ELT475TriDel
..... court judgment in indo-international industries v. commissioner of sales tax, u.p. air 1981 sc 1078 that in interpreting items in statutes like excise act and sales tax act, where primary object was to raise revenue, regard should be had not so much to the technical or scientific terms of expressions used, but to ..... 11 others, as indicated above, all filed directly before the tribunal under the provisions of section 35b (2) of the central excises & salt act, 1944 (hereinafter referred to as the act), have been taken up together for hearing and disposal because they cover identical issues. the judgment is being recorded in this appeal because it arises out ..... or electrical insulating fittings with the result that every other article of glass and glassware would be covered by t.i. 23a(4).the assistant collector further held that notification no. 329/77, dated 26-11-1977 as amended by notification no. 25/79, dated 1-3-1979 provided concessional rates for certain varieties of glasswares, .....
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