Array ( [0] => ..... of p.v.c. resing into p.v.c.compound (pvc resin + plasticizer + stabilizer + filler + lubricants) amounted to "manufacture" for the purpose of section 2(f) of the act under item no. 15a, cet, as it stood during 1977. it was held that there was "manufacture". reference was made by the tribunal to the bombay high ..... hardening agent hexamine 5%. the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in ..... "notes on clauses" attached to the finance bill, 1984. the relevant note reads - "a sub-clause (ix) is proposed to be added to section 2(f) of the central excises & salt act, 1944, to include conversion of artificial or synthetic resins and plastic materials into moulding powders in the definition of 'manufacture'." no doubt, in terms, ..... [1] => ..... demand for duty sustainable beyond a period of six months and upto a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or ..... limitation. the learned dr further argued that the show cause notices invoked rule 9(2) and as this rule had to be read with section 11 a, and that as rule 9(2) referred to clandestine removal, it must be presumed that the show cause notices intended to demand ..... 1979 to 26-11-1982 and 1-4-1979 to 25-11-1982.but the demands are made under rule 9(2) and section 11a is not mentioned at all. the word 'suppression' or 'mis-statement' does not occur anywhere in the show cause notices. there is ..... no mention of proviso to section 11a by which the period of limitation is sought to be enlarged.13. in s.p. kumria (supra), the tribunal held that unless ..... [2] => ..... that though the assistant collector, in his notice dated 1-9-1986, alleged suppression and mis-statement, he did not invoke the proviso to section 11a(1) of the central excises and salt act. the period of demand was also not the extended period but the normal limitation of six months.hence, submitted the dr, the assistant ..... classification list effective from 1-3-1986 was approved on 30-5-1986. the collector could have, but did not exercise his powers under section 35e(2) of the central excises and salt act and directed the assistant collector to file an application to the collector (appeals) against the earlier order of approval. this not having been done ..... 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 not get whittled down by the fact ..... [3] => ..... to add vitamin "a' before marketing the product, otherwise, the respondent will be liable for prosecution under provisions of section 7 read with provisions of section 16 of the prevention of food adulteration act. as per provisions of section 7, no person can manufacture or sell any adulterated food. so according to him, vitamin 'a' is an integral ..... 25 i.u. of synthetic vitamin 'a' per gram.7. he, further, referred us to the definition of word "adulterated" as laid down under section 2(ia) of the prevention of food adulteration act, 1954 (as amended upto 1986), relevant portion of which is as under : "2(ia) - "adulterated" - an article of food shall be deemed ..... clause 4 of the vegetable oil product control order, 1947 issued an order called the vegetable oil product (standards of quality) order. 1975. under provision of section 2 of the said order, no person can manufacture or sell any vegetable oil product unless it conforms to the standards of quality and other requirements for vanaspati ..... [4] => 1.these two revision applications filed before the central govt. of india which, under section 35-p of the central excises and salt act, 1944, statutorily transferred to this tribunal as if it were appeals filed before the tribunal. as the issue is interlinked and connected they are clubbed together and disposed of by ..... declared price and there was no case of non declaration or suppression, hence case of misstatement was covered by rule 10 and not the rule 10a which was the residuary section. the demand covered for the period december 1973 to august, 1975 and demand has been issued after expiry of one year and hence entire demand is time barred. in support ..... 173 there was time limit of one year for making demands for duties short-levied.there was no time limit under rule 10a. in a way it was a residuary section. residuary provision should be applicable when other proviso were exhausted. according to the department it was a case of suppression and hence rule 10 a is applicable. but on ..... [5] => ..... and ultimately the collector passed the order holding that on personal examination of the items he was convinced that they are liable for confiscation in contravention of section 71 of the act. it was held that the items in crude form were nothing but primary gold. the gold mohars and the swastik coin were also held to be ..... article" and do not fall under primary gold or ornaments. therefore the gold mohars and gold swastik coin are "gold articles" within the meaning of section 2(b) of the gold (control) act, 1968 and not liable to confiscation.21. in the light of the above discussion, we set aside the order of the collector of customs and ..... central excise collectorate, chandigarh seized the items on 11-12-1974 under the provisions of the gold (control) act, 1968, hereinafter referred to as "the act". the appellant had not filed any declaration as required under section 16 of the act. among the items seized 87 gold bangles weighing 2499.000 grams, 2 pairs bangles weighing 234.000 grams and ..... [6] => ..... obtaining asbestos fibre was a part of mining operation and the mining process and if so whether the process would amount to manufacture as defined under section 2(f) of the excise act. in para 6, it has been stated that the petitioners were importing absestos fibre for their requirement and they were obtaining some asbestos fibre from ..... was validly imposed, it was not even disputed by the petitioners that they would be liable to pay the additional duty of customs as imposed by section 3 of the customs tariff act, 1975.i may however mention that assuming if it had been held that levy of excise duty was invalid i am not sure that the ..... there is appendix 17, at internal page 253 (page 15 of the paper book of the documents), which lays down norms for import replenishment for registered exporters and therein section x, which is for asbestos and cement products reads as under:s.no. export product import materials permitted remarks replenishment for importb.60 asbestos products & 30% (a) raw ..... [7] => ..... ltd., thane, respectively, the assistant collector has classified the aforesaid products of the appellants under item 68 of the central excise tariff. an application under section 35e(2) of the central excises & salt act in form e.a.-2 was filed for the revenue before the collector of central excise (appeals), bombay against the aforesaid order-in-original no. ..... dr for the respondent.shri tamhane has argued that the five-member bench of this tribunal classified silicone oil in primary form under chapter 39 of the customs tariff act, 1975 and for cv duty under item 15a of the central excise tariff in respect of imported silicone oil. it was observed by the tribunal that silicones ..... may be put in preparation, compounds etc., when it was imported it was a silicone fluid and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff. shri tamhane has stated that the tribunal's decisions on the silicone oil were in favour of the revenue. he has ..... [8] => ..... is not tenable at all. the word 'primary manufacturer' is defined for limited purpose in the relevant rule, whereas, the word 'factory' is specifically defined under section 2(e) of the central excises and salt act, 1944. in terms of this definition, factory means any premises including the precincts thereof, wherein or in any part of which the excisable goods are manufactured ..... [9] => ..... appellants that when the goods forming the pre-budget stock were manufactured, the same were not excisable goods, cannot be accepted. "excisable goods" is defined in section 2(d) of central excises and salt act, 1944 as follows - "(d) "excisable goods" means goods specified in the first schedule as being subject to a duty of excise and includes salt' ..... under the charging section 3 of the act, duty as specified in the first schedule is levied on all excisable goods. the first schedule to the act gives description of goods, which are excisable and the rate of duty. at the relevant time it is ..... and collection of excise duty on all excisable goods. produced or manufactured in india at the rate set forth schedule, thereby showing that excisable goods in the definition in the section refer only to the description of the goods in column (2) of the first schedule, and not to the rate of duty in column (3) of that schedule ..... ) Explosives Act 1884 Section 4 Definitions - Court Customs Excise and Service Tax Appellate Tribunal Cestat Delhi - Year 1989 - Page 6 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat delhi Year: 1989 Page 6 of about 103 results (0.089 seconds)

Jul 28 1989 (TRI)

Satyakam Rasayan Udyog Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jul-28-1989

Reported in : (1989)(25)LC113Tri(Delhi)

..... of p.v.c. resing into p.v.c.compound (pvc resin + plasticizer + stabilizer + filler + lubricants) amounted to "manufacture" for the purpose of section 2(f) of the act under item no. 15a, cet, as it stood during 1977. it was held that there was "manufacture". reference was made by the tribunal to the bombay high ..... hardening agent hexamine 5%. the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in ..... "notes on clauses" attached to the finance bill, 1984. the relevant note reads - "a sub-clause (ix) is proposed to be added to section 2(f) of the central excises & salt act, 1944, to include conversion of artificial or synthetic resins and plastic materials into moulding powders in the definition of 'manufacture'." no doubt, in terms, .....

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Aug 10 1989 (TRI)

Arva Cabinet House Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-10-1989

Reported in : (1989)(25)LC181Tri(Delhi)

..... demand for duty sustainable beyond a period of six months and upto a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or ..... limitation. the learned dr further argued that the show cause notices invoked rule 9(2) and as this rule had to be read with section 11 a, and that as rule 9(2) referred to clandestine removal, it must be presumed that the show cause notices intended to demand ..... 1979 to 26-11-1982 and 1-4-1979 to 25-11-1982.but the demands are made under rule 9(2) and section 11a is not mentioned at all. the word 'suppression' or 'mis-statement' does not occur anywhere in the show cause notices. there is ..... no mention of proviso to section 11a by which the period of limitation is sought to be enlarged.13. in s.p. kumria (supra), the tribunal held that unless .....

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Aug 11 1989 (TRI)

Partap Rajasthan Copper Foils and Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-11-1989

Reported in : (1990)(26)ECC26

..... that though the assistant collector, in his notice dated 1-9-1986, alleged suppression and mis-statement, he did not invoke the proviso to section 11a(1) of the central excises and salt act. the period of demand was also not the extended period but the normal limitation of six months.hence, submitted the dr, the assistant ..... classification list effective from 1-3-1986 was approved on 30-5-1986. the collector could have, but did not exercise his powers under section 35e(2) of the central excises and salt act and directed the assistant collector to file an application to the collector (appeals) against the earlier order of approval. this not having been done ..... 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 not get whittled down by the fact .....

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Aug 21 1989 (TRI)

Collector of C. Ex. Vs. Balaji Vegetable Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-21-1989

Reported in : (1990)LC388Tri(Delhi)

..... to add vitamin "a' before marketing the product, otherwise, the respondent will be liable for prosecution under provisions of section 7 read with provisions of section 16 of the prevention of food adulteration act. as per provisions of section 7, no person can manufacture or sell any adulterated food. so according to him, vitamin 'a' is an integral ..... 25 i.u. of synthetic vitamin 'a' per gram.7. he, further, referred us to the definition of word "adulterated" as laid down under section 2(ia) of the prevention of food adulteration act, 1954 (as amended upto 1986), relevant portion of which is as under : "2(ia) - "adulterated" - an article of food shall be deemed ..... clause 4 of the vegetable oil product control order, 1947 issued an order called the vegetable oil product (standards of quality) order. 1975. under provision of section 2 of the said order, no person can manufacture or sell any vegetable oil product unless it conforms to the standards of quality and other requirements for vanaspati .....

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Sep 21 1989 (TRI)

Hindustan Foam Industry Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-21-1989

Reported in : (1990)LC58Tri(Delhi)

1.these two revision applications filed before the central govt. of india which, under section 35-p of the central excises and salt act, 1944, statutorily transferred to this tribunal as if it were appeals filed before the tribunal. as the issue is interlinked and connected they are clubbed together and disposed of by ..... declared price and there was no case of non declaration or suppression, hence case of misstatement was covered by rule 10 and not the rule 10a which was the residuary section. the demand covered for the period december 1973 to august, 1975 and demand has been issued after expiry of one year and hence entire demand is time barred. in support ..... 173 there was time limit of one year for making demands for duties short-levied.there was no time limit under rule 10a. in a way it was a residuary section. residuary provision should be applicable when other proviso were exhausted. according to the department it was a case of suppression and hence rule 10 a is applicable. but on .....

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Oct 09 1989 (TRI)

Tejpal Oswal Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-09-1989

Reported in : (1990)(46)ELT471TriDel

..... and ultimately the collector passed the order holding that on personal examination of the items he was convinced that they are liable for confiscation in contravention of section 71 of the act. it was held that the items in crude form were nothing but primary gold. the gold mohars and the swastik coin were also held to be ..... article" and do not fall under primary gold or ornaments. therefore the gold mohars and gold swastik coin are "gold articles" within the meaning of section 2(b) of the gold (control) act, 1968 and not liable to confiscation.21. in the light of the above discussion, we set aside the order of the collector of customs and ..... central excise collectorate, chandigarh seized the items on 11-12-1974 under the provisions of the gold (control) act, 1968, hereinafter referred to as "the act". the appellant had not filed any declaration as required under section 16 of the act. among the items seized 87 gold bangles weighing 2499.000 grams, 2 pairs bangles weighing 234.000 grams and .....

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Oct 23 1989 (TRI)

Hyderabad Asbestos Cement Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-23-1989

Reported in : (1990)(26)ECC90

..... obtaining asbestos fibre was a part of mining operation and the mining process and if so whether the process would amount to manufacture as defined under section 2(f) of the excise act. in para 6, it has been stated that the petitioners were importing absestos fibre for their requirement and they were obtaining some asbestos fibre from ..... was validly imposed, it was not even disputed by the petitioners that they would be liable to pay the additional duty of customs as imposed by section 3 of the customs tariff act, 1975.i may however mention that assuming if it had been held that levy of excise duty was invalid i am not sure that the ..... there is appendix 17, at internal page 253 (page 15 of the paper book of the documents), which lays down norms for import replenishment for registered exporters and therein section x, which is for asbestos and cement products reads as under:s.no. export product import materials permitted remarks replenishment for importb.60 asbestos products & 30% (a) raw .....

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Nov 28 1989 (TRI)

Hico Products Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-28-1989

Reported in : (1990)(29)ECC280

..... ltd., thane, respectively, the assistant collector has classified the aforesaid products of the appellants under item 68 of the central excise tariff. an application under section 35e(2) of the central excises & salt act in form e.a.-2 was filed for the revenue before the collector of central excise (appeals), bombay against the aforesaid order-in-original no. ..... dr for the respondent.shri tamhane has argued that the five-member bench of this tribunal classified silicone oil in primary form under chapter 39 of the customs tariff act, 1975 and for cv duty under item 15a of the central excise tariff in respect of imported silicone oil. it was observed by the tribunal that silicones ..... may be put in preparation, compounds etc., when it was imported it was a silicone fluid and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff. shri tamhane has stated that the tribunal's decisions on the silicone oil were in favour of the revenue. he has .....

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Mar 02 1989 (TRI)

Rashtriya Chemicals and Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-02-1989

Reported in : (1989)(24)LC177Tri(Delhi)

..... is not tenable at all. the word 'primary manufacturer' is defined for limited purpose in the relevant rule, whereas, the word 'factory' is specifically defined under section 2(e) of the central excises and salt act, 1944. in terms of this definition, factory means any premises including the precincts thereof, wherein or in any part of which the excisable goods are manufactured .....

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May 09 1989 (TRI)

Wallace Flour Mills Co. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : May-09-1989

Reported in : (1989)(43)ELT584TriDel

..... appellants that when the goods forming the pre-budget stock were manufactured, the same were not excisable goods, cannot be accepted. "excisable goods" is defined in section 2(d) of central excises and salt act, 1944 as follows - "(d) "excisable goods" means goods specified in the first schedule as being subject to a duty of excise and includes salt' ..... under the charging section 3 of the act, duty as specified in the first schedule is levied on all excisable goods. the first schedule to the act gives description of goods, which are excisable and the rate of duty. at the relevant time it is ..... and collection of excise duty on all excisable goods. produced or manufactured in india at the rate set forth schedule, thereby showing that excisable goods in the definition in the section refer only to the description of the goods in column (2) of the first schedule, and not to the rate of duty in column (3) of that schedule .....

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