Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)LC868Tri(Kol.)kata
..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2002)(145)ELT388Tri(Kol.)kata
..... project, bandalamottu, andhra pradesh and at dariba mines, dariba, rajasthan. since the said explosives falling under chapter 36 of the central excise tariff were exempt from payment of duty vide notfn. no. 191/87-ce and 4.8.97 as amended by notification ..... by the process of blasting are then crushed, ground and then concentrated for direct reduction. 2.2 during the period from sep.'92 to june' 95 the appellants have procured explosives from m/s. idl chemicals ltd. (now m/s. idl indus. ltd.), sonaparbat, rourkela on payment of duty to be used in their mines at agnigundala lead ..... procurement of a raw material (lime stone) was only a process anterior to the commencement of manufacture of cement and therefore did not form part of manufacture-section 2(f) of central excise act, 1944". (para-15) 3. after hearing both the sides we find that the issue is directly covered by the earlier decision of the tribunal in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2008)9STR509
..... that the power under article 226 has to be exercised to effectuate the rule of law and not for abrogating it. the said enactments including section 11b of central excises and salt act and section 27 of the customs act do constitute "law" within the meaning of article 265 of the constitution of india and hence, any tax collected, retained or not refunded ..... . c&f agents who were appointed by ici for outsourcing this service @ 5% on the c&f agency fee paid to them.in addition to above, m/s. initiating explosives system india ltd. the appellant contended that service tax amounting to rs. 17,86,219/- paid for the period sept. '98 to feb. '99 was liable to be refunded ..... for sales and marketing services. as a part of the arrangement, ici has provided a host of services as sales and marketing agents for ies in respect of our initiating explosives products. for this purpose, ici had outsourced and procured c&f agency services by appointing various c&f agents. it is this c&f agents who had provided c& .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2005)(99)ECC108
..... which is specified in the said schedule. explanation: for the purposes of this notification, "mines" shall have the same meaning as in clause (j) of section 2 of the mines act, 1952 (35 of 1952). notification no. 63/95-ce dated 16.3.1995 as amended by notification no. 11/96-ce dated 23.7.96: exemption ..... ." 7. from perusal of the above notifications, it is clear that both the above notifications clearly convey the same meaning having been the same effect that the explosives manufactured within the mining area of the mines and used therein are exempted from the payment of duty. both the notifications were elaborately discussed in the case of ..... central excise, bbsr, 2003 (56) rlt 935 (cegat-mum), wherein the tribunal has held as under: "as we have observed above the assessees did manufacture to prepare explosive which activity was undertaken in a van situated inside the mines. notification no. 182/87-ce exempted goods manufactured in work shops situated in the precincts of mines and indeed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(74)ECC704
..... nitrate (the condensed chemical dictionary by hawley - page: 851). in the said dictionary, the use of the item, potassium nitrate is shown as below: use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants.5.5. he also submits that ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it is seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(136)ELT743Tri(Kol.)kata
..... nitrate (the condensed chemical dictionary by hawley - page:851). in the said dictionary, the use of the item, potassium nitrate is shown as below:- "use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants." 5.5. he also submits ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it has seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2005)(182)ELT268Tri(Kol.)kata
..... recovered. therefore, he submits that the appeal may be allowed. in reply, learned advocate submits that so far interest is concerned, it is not leviable under section 11ab of central excise act, 1944. in present case, the duty demand has been paid prior to determination of the duty. so the question of interest doe snot arise. he submits ..... payable. for arriving at the assessable value, i find that the formula adopted by the assessee as per the observations of the hon'ble tribunal in case of indian explosives ltd. v. collector as reported in 1996 (82) elt 210 (tri) is acceptable. from the submissions of assessee, it is revealed that they have accepted this ..... above discussion that the commissioner has rightly arrived at the decision for determination of duty on account of octroi. so far the interest is concerned, provisions of section 11ab provides that in such cases where the duty becomes payable consequent to issue of an order and such amount of duty is voluntarily paid in full without .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1987)(13)LC717Tri(Kol.)kata
..... public notice in 8-itc(pn)/83 dated 14.11.1983. similarly, by i.t.c. order in 9/83 dated 21.9.1983 issued under the said section of the act, entry in 4 of part iii of the schedule to o.g.l. order in /83 dated 15.4.1983 was amended and the said amendment was published ..... the appellate authority. the tribunal could not assume original jurisdiction and pass an order of confiscation of goods and imposing fine in lieu of confiscation and penalty under section 112 of the act. shri nankani further stated that the appellant was not entitled to any relief other than that directed by the board. in the circumstances, no relief was admissible ..... collector in his executive capacity. no show cause notice was issued to the respondent by the collector, nor were the respondents given any personal hearing as required under section 124 of the customs act, 1962. the respondents did not waive the issue of show cause notice and right of personal hearing. the collector did not also disclose any evidence to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC1295DTri(Kol.)kata
..... of officers of customs, namely : -- (e) such other class of officers of customs as may be appointed for the purposes of this act." sub-section (1) of section 4 of 'the act' which deals with the appointment of officers of customs provides : "the central government may appoint such persons as it thinks fit to be officers ..... as are within six miles of the high water mark at spring tide on either side of the river. in exercise of powers conferred by sub-section (1) of section 4 of the customs act, 1962, the central government appointed collector of central excise, ahmedabad, allahabad, bangalore, baroda, bombay, chandigarh, guntur, hyderabad, jaipur, bhubaneshwar, kanpur, ..... an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this act." sub-sections (2) and (3) of this section are not relevant for our purpose.section 6 of 'the act' which provides for entrustment of functions of board and customs officers on certain other officers, reads: "the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(16)LC537Tri(Kol.)kata
..... in law. the order of the collector of customs therefore is required to be upheld.8. we observe that the notice of the government of india under section 131 of the customs act, 1962 contains the tentative view taken by the reversionary authority (secretary to the government of india) mainly in para 3 of the said notice. this view ..... customs, custom house, calcutta, however, considered the importation as unauthorised and the said licence not valid to cover the goods imported. he accordingly confiscated the goods under section 111(d) of customs act, 1962 but was kind enough to give an option to clear the goods on payment of a redemption fine of rs. 70,000/-. the importers paid the ..... of india bad issued a notice for review of the order-in-appeal no. 310a/82 dated 2.7.1982 of central board of excise & customs under section 131 of the customs act as it stood at the relevant time. the notice was issued by the secretary to the government of india ministry of finance. therefore, it was incorrect on .....
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