Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1991)LC86Tri(Delhi)
..... demand for duty, if at all leviable (see paragraph-8 of this order), should, therefore, be limited to a period of six months only under section 11a of the central excises & salt act, 1944. demand for duty should be worked out accordingly.10. in the light of the above discussions, we set aside the impugned order and allow ..... the manufacture of such emulsifiers, wetting out agents, softeners and other like preparations, the appropriate amount of duty of excise or the additional duty under section 2a of the indian tariff act, 1934 has already been paid or where such surface-active agents are purchased from the open market on or after the 20th day of january, 1968 ..... us, the hon'ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "ftench coffee". it was held therein that the "coffee chicory .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(28)LC177Tri(Delhi)
..... representative appearing for the collector supported the impugned order and contended that the collector (appeals) has rightly held that the goods having rectangular shape, the cross-sectional dimension should be the diagonal measurements. he also urged that notification has to be strictly interpreted.4. we have carefully considered the submissions made by the learned ..... imported are stainless steel flats having rectangular shape, the measurements of which have already been mentioned above. the question is what should be considered as cross sectional dimension of the goods because the goods would be eligible for the lower exempted rate of 60% if it is below 10 mm. there is no ..... herein imported a consignment of stainless steel flats of the following dimensions: and cleared it on payment of 150% duty under heading 73.15(2) customs tariff act, 1975 on 7.7 1983. subsequently, they filed a refund claim on the ground that the goods were eligible for exempted assessment at 60% being covered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-16-1989
Reported in : (1989)(24)ECC176
..... 1-3-1986 to 31-7-1986 should not be paid by them under rule 9(2) of the central excise rules, 1944 read with section 11-a of the central excises and salt act, 1944. considering the respondent's reply to the show cause notice and the submissions made at the time of personal hearing, the assistant collector, ..... of this tribunal, which were under the tariff inforce prior to 1-3-1986 and he should have examined the goods with reference to the new tariff headings, section notes, chapter notes and interpretative rules. as regards classification of the industrial laminates of paper base without copper cladding, shri sunder rajan has argued that this product is ..... expand and sometimes restrict the scope of certain headings. in other words, the scheme of customs tariff act is to determine the coverage of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings." we are in full .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-28-1989
Reported in : (1989)(22)ECC120
..... kgs. of millboard/greyboard valued at rs.17,03,939.55 which was illicitly removed by them should not be demanded under proviso to sub-section (1) of section 11-a of the central excises and salt act, 1944, corresponding to proviso (a) and (b) of sub-rule (1) of rule 10 of central excise rules, 1944, as it stood ..... on packing and wrapping paper. they should establish that their product was actually packing and wrapping paper and not board. shri doiphode has also argued that section 11-a of the central excises and salt act confers limited power of review as held by the tribunal in the case of collector of central excise, pane v. weikfield products co. (india) ..... the collector of central excise and customs, ahmedabad demanded differential duty on the aforesaid goods under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act, 1944 invoking five years' limitation and also imposed a penalty of rs. 1,00,000/- on the appellants under rule 173q(1) of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-03-1989
Reported in : (1989)(23)LC337Tri(Delhi)
..... of lower rate of duty applicable to the woollen and synthetic rags by relevant exemption notifications. the goods have been confiscated under section 111(d) of the customs act, 1962 read with section 3(2) of the imports and exports (control) act. a fine of rs. 2.5 lakhs for each of the two consignments has also been imposed. no penalty has, however, been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-17-1989
Reported in : (1989)(22)ECC262
..... extended period of two years have held as under: "in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of the ..... for consideration is whether the demand could be raised for the past period of six months. we observe that under section 11a, of central excises and salt act, 1944, a demand can be raised in case of short levy or non-levy for a period of six months ..... thereafter, the extra/unwanted material is removed by either trimming or by gas cutting or by skin cutting to achieve the shape and section nearest to the forged steel product required and also the forging clearances specified in the standards by i.s.i./or international. it ..... 12 mm or - 6 mm from the dimension shown on the drawings. a rolling tolerance of + 2-1/2 per cent on the section of tie-bars will be permitted. the slots shall be punched in one operation; and shall be clean and square, accurate in size .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC91
..... the relevant time. the tariff entry 27(b), for convenience of reference, is reproduced below: "27(b) - manufactures, the following, namely, plates, sheets, circles, strips, shapes and sections, in any form or size, not otherwise specified." the learned collector has also ruled as to the basis of the value to be adopted and has restricted the demand for ..... the insulated copper strips would be liable to duty under tariff item 26a(2) while the insulated aluminium strips would be liable to duty under item 27(b) of the act."devi dayal non-ferrous industries pvt.ltd. v. collector of central excise, bombay -1984 (16) e.l.t. 537 (tribunal)) took note of the following three ..... same heading. the appellants plea that the strips are of electrical grade and that these are conductors makes no difference so far as the classification of the goods under section 27(b) is concerned as they have not been able to show that aluminium conductors of the type manufactured by them, fall under any other tariff entry. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1990)(26)ECC10
..... the plant is to produce or processing of goods. to emphasise his point, he pressed into argument the definition of factory in section 2(c) and that of manufacture in section 2k of the indian factories act, 1948.7. for the purpose of analysing the definition of manufacture and of processing of goods, we have to confine ourselves to ..... 1. the appellant m/s. amrit banaspati co. ltd. (paper division) saila khurd, district (hoshiarpur) has filed this appeal under section 35-b of the central excises & salt act, 1944 against the impugned order in annexure a-l passed by the collector of customs & central excise (appeals), new delhi rejecting their appeal against the ..... the definition and interpretation of definition as found in the excise acts and to look into the meaning in other legislations is out .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-26-1989
Reported in : (1989)(24)LC17Tri(Delhi)
..... (january-march, 1965) volume xi page no. 55, which reads as follows - "no upper limit can be statutorily fixed for losses that may be condoned under section 70 of the customs act. the 1% fixed by the board is a standard working rule upto which limit the customs house need not enter into any detailed scrutiny to verify the bonafide ..... sialkot industrial corporation v. union of india, supra, it was held by a single judge of the delhi high court that the expression "lost or destroyed" in section 23 of the customs act, 1962 is used in the generic and comprehensive sense and not in a narrow sense. it postulates loss or destruction caused by whatsoever reason, whether theft, fire, ..... law. nor it was challenged by the department.indian oil corporation v. collector of customs, bombay, supra, a claim for refund of excise duty purported to be under section 70 of the customs act, 1962 which relates to allowance in the case of volatile goods and provides that "when any warehoused goods to which this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-30-1989
Reported in : (1990)(30)LC509Tri(Delhi)
..... under duress. they further stated that even if the procedure for lodging protest under 233b is not followed, they will not be disentitled to claim refund under section 11b of the act, which is paramount and which cannot be controlled by rule 233b of the rules.they submitted that any method of lodging the protest will meet the requirements ..... appellants' contention before the collector (appeals), bombay in both the appeals had been that they were not engaged in the manufacture of goods as understood under section 2(d) of the act. they are manufacturing the semi-finished structures which are to be installed and fitted in a turn-key project. the goods are not capable of being sold ..... rejected the refund claim, as the appellants had failed to file the refund claim with his office before the expiry of six months as provided under section 11b of the act and also on the ground that the appellants had failed to file the letter of protest properly in terms of provisions contained in rule 233b of the .....
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