Array ( [0] => ..... made later were referred and the subsequent statement was taken as an "after thought". the show cause further alleged that they contravened the provisions of sections 8(2) and 27 of the act inasmuch as they had acquired and possessed thereafter, gold ornaments in trade quantity unauthorisedly and were engaged in the purchase and sale thereof. the ..... for sale. an attempt for sale is distinct from intention to sell. intention to sell does not constitute an offence under section 27(1) of the act. he further submitted that under section 8(2) of the act mere possession of gold ornaments does not constitute as an offence unless there is an offence or contravention of the provisions ..... for somewhat different reasons. those reasons are set out below: - 14. allegations of contravention of the provisions of section 8(2) of the gold control act and/or of section 27 of the said act were made.15. extracts of section 8(2) have already been set out in the order of shri s.l. peeran. it is apparent from ..... [1] => ..... learned advocate for the appellant has got a substantial force in distinguishing the firm from partners as per declaration and procedure prescribed for getting licence under section 27 of the gold (control) act read with rule 2 of the gold control (licensing of dealers) rules, 1969. the cases cited by the learned advocate strengthens the view that ..... 1969 deal with the matters to which regard shall be had before issuing a licence. in this case, appellant has applied for grant of licence under section 27 of the gold (control) act and he has given declaration as per rule 2 of the gold control (licensing of dealers) rules, 1969 declaring that he has never been convicted of ..... the ground of inaccurate particulars as involvement of the firm in which he was a partner was neither required to be furnished nor was prescribed under section 27(6)(a) of the gold (control) act, 1968 read with rule 2 of the gold control (licensing of dealers) rules, 1969 for grant of fresh licence. he further stated that ..... [2] => ..... so far. it was open to the appellants (respondents herein) to file an appeal against the earlier order dated 31-12-1975 subject to provisions of section 35 of the central excises and salt act, 1944. (b) as regards the order relating to the period not covered by the earlier order dated 31-12-1975, the impugned order dated ..... in 1986 (25) e.l.t. 473 para 8 has clearly stated "the test commonly applied to such cases is how the product identified by a class or section of people dealing with or using the product? that is a test which is attraded whenever statute does not contain any definition. it is generally by its functional character ..... andhra pradesh high court by its order on the said writ petition closed the writ petition directing the respondent company to take to appellate remedies under sections 35 and 36 of the central excises and salt act, 1944.9.1. accordingly, the appeal was filed by the respondent company before the collector of central excise (appeals), madras. the said collector ..... [3] => ..... to emphasise that the product is a children's picture book. he also drawn our attention to the definition of "book" as contained in section 1 of the press & registration of books act, 1867 which defines "book" as including 'any volume part or division of a volume, and pamphlet, in any language, and every sheet ..... , constituting the whole or a part of a complete work and designed for binding." 17. reference to the definition of "book" in the press & registration of books act, 1867, mitra's "legal & commercial dictionary" and stroud's 'judicial dictionary' also shows us that "book" includes even loose sheets of paper. the entire material ..... comprising of a small machine and complimentary cards. the first consignment of these "educational audio picture cards" was cleared under heading 49.03 of the customs tariff act without payment of any customs duty. the 2nd consignment was classified under tariff sub-heading 4911.99 both by the assistant collector and the collector (appeals), rejecting ..... [4] => ..... difference to the duty leviable under the schedule ("basic duty of customs") but the appellants claim is for refund of the additional duty of customs leviable under section 3 of the act. customs notification no. 48/79 dated 1-3-1979, as amended by customs notification no. 4/83 dated 1-1-1983, exempted imported goods falling under ..... 1(d) excludes, in terms, "prepared waxes" but not "artificial waxes" from the scope of chapter 15. if the goods are to be considered as falling in section vi of the customs tariff schedule as "artificial waxes", then, the revenue will have to show that the goods are indeed "artificial waxes". the invoice, as already noted, ..... chapter 15, but not chapter 34, and falling under item no. 68 of the first schedule ("the get") to the central excises & salt act, 1944, from the levy of additional duty of customs.3. the appellants were not present at the hearing. their counsel shri akolkar has, however, submitted written arguments. we ..... [5] => ..... rs. 1,08,000/- involving central excise duty rs. 5964.76 bed + rs. 596.49 sed = rs. 6561.25 was seized by visiting preventive staff under section 110 of the customs act, 1962 as made applicable to central excise cases vide government of india, ministry of finance (dr) notification 68/63, dated 4-5-1963 as amended to date ..... to the appellants, is an "incomplete, unfinished material in process at an intermediate stage".accordingly, these cannot be considered as goods chargeable to duty under section 3 of the central excises and salt act, 1944.4.2 apart from the aforesaid contention, learned consultant has urged that most of the demand for the past period is time barred inasmuch as ..... the provisions of rules 9(1), 49, 52a, 53, 173b, 173f, 173g and 226 of the central excise rules, 1944 as amended read with section 6 of the central excises and salt act, 1944. the goods manufactured out of steel flats do not enjoy complete exemption under any notification, issued under sub-rule (1) of rule 8 of ..... [6] => ..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect ..... noida/import/au/86-87, dated 21.1.87 issued by the joint director of industries, noida for concessional rate of customs duty. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of the invoice, bill of lading and declaration made in the bill of entry are true and correct in ..... [7] => ..... sufficient for acceptance of the invoice value for purposes of section 14 of the customs act, 1962 as the value under the section is a deemed value being the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... of the appellant's goods as also the object of the donation of the machine.hence they want the invoice value to be accepted for assessment of duty section 14(1) of the customs act, 1962 also as there is no doubt about the genuineness of the transaction. however, we find that the genuineness of the transaction by itself is not ..... levying a fine in lieu of confiscation of rs. 1,00,000/-. a penalty of rs. 25,000/- was also imposed on the appellants under section 112 of the customs act, 1962.the facts in brief are that the appellants imported in september, 1987, one unit second hand stone edge cutting machine for which they declared cif value of rs. ..... [8] => ..... . he has perused the process of preparation, as stated by the appellants and has come to the conclusion that the same amounts to manufacture within the meaning of section 2(f) of the act. he has held that the resultant product obtained after the process, as stated by the party, is a new substance/product which is quite distinct and different from ..... and said to have been clandestinely consumed during the period from 1-11-1987 to 30-4-1988 under rule 9(2) of the c.e. rules read with section 11a of the act. he also imposed a penalty of rs. 10,000/- under rule 173q(1) of the c.e. rules 1944. the facts of the case are that on 10 ..... have been clandestinely consumed captively during the period from 1-10-1987 to 31-10-1987 under rule 9(2) of ce rules read with section 11a of the central excises & salt act, 1944 (hereinafter referred to as act). he has, further demanded a sum of rs. 85,212.60 on 167040 litres of sugar syrup valued at rs. 7,10,105.00 ..... [9] => ..... we reject the contention of the learned advocate that the demands for duty could not be legally raised even for a period of six months under section 11-a of the act ibid.5. we, however, observe that the assistant collector relied on a report of the o deputy chief chemist, but the copy of the report ..... list. change of classification should be prospective. since no show cause notice was issued for modifying the approved classification list, the demand for duty issued under section 11a of the act with retrospective effect is void ab initio. on this point reliance has been placed on the supreme court judgment reported in 1988 (35) e.l.t. ..... from particular statute at particular time would be the decisive test". (iii) in the present case, the approved classification was not reviewed under section 35e (2) of the central excises and salt act and no appeal was filed against the assistant collector's order approving the classification. no show cause notice was issued for modification of the ..... ) Explosives Act 1884 Section 4 Definitions - Court Customs Excise and Service Tax Appellate Tribunal Cestat Delhi - Year 1989 - Page 9 - 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 9 of about 103 results (0.110 seconds)

Jun 26 1989 (TRI)

Ram Chandra Daya Shankar Rastogi Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jun-26-1989

Reported in : (1990)(45)ELT604TriDel

..... made later were referred and the subsequent statement was taken as an "after thought". the show cause further alleged that they contravened the provisions of sections 8(2) and 27 of the act inasmuch as they had acquired and possessed thereafter, gold ornaments in trade quantity unauthorisedly and were engaged in the purchase and sale thereof. the ..... for sale. an attempt for sale is distinct from intention to sell. intention to sell does not constitute an offence under section 27(1) of the act. he further submitted that under section 8(2) of the act mere possession of gold ornaments does not constitute as an offence unless there is an offence or contravention of the provisions ..... for somewhat different reasons. those reasons are set out below: - 14. allegations of contravention of the provisions of section 8(2) of the gold control act and/or of section 27 of the said act were made.15. extracts of section 8(2) have already been set out in the order of shri s.l. peeran. it is apparent from .....

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Aug 07 1989 (TRI)

Sagar Kumar Sehgal Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-07-1989

Reported in : (1989)(24)LC450Tri(Delhi)

..... learned advocate for the appellant has got a substantial force in distinguishing the firm from partners as per declaration and procedure prescribed for getting licence under section 27 of the gold (control) act read with rule 2 of the gold control (licensing of dealers) rules, 1969. the cases cited by the learned advocate strengthens the view that ..... 1969 deal with the matters to which regard shall be had before issuing a licence. in this case, appellant has applied for grant of licence under section 27 of the gold (control) act and he has given declaration as per rule 2 of the gold control (licensing of dealers) rules, 1969 declaring that he has never been convicted of ..... the ground of inaccurate particulars as involvement of the firm in which he was a partner was neither required to be furnished nor was prescribed under section 27(6)(a) of the gold (control) act, 1968 read with rule 2 of the gold control (licensing of dealers) rules, 1969 for grant of fresh licence. he further stated that .....

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Aug 29 1989 (TRI)

Collector of C. Ex. Vs. Modern Roofings Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-29-1989

Reported in : (1989)(24)ECC91

..... so far. it was open to the appellants (respondents herein) to file an appeal against the earlier order dated 31-12-1975 subject to provisions of section 35 of the central excises and salt act, 1944. (b) as regards the order relating to the period not covered by the earlier order dated 31-12-1975, the impugned order dated ..... in 1986 (25) e.l.t. 473 para 8 has clearly stated "the test commonly applied to such cases is how the product identified by a class or section of people dealing with or using the product? that is a test which is attraded whenever statute does not contain any definition. it is generally by its functional character ..... andhra pradesh high court by its order on the said writ petition closed the writ petition directing the respondent company to take to appellate remedies under sections 35 and 36 of the central excises and salt act, 1944.9.1. accordingly, the appeal was filed by the respondent company before the collector of central excise (appeals), madras. the said collector .....

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Nov 15 1989 (TRI)

Mitutronics Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-15-1989

Reported in : (1990)(25)ECC232

..... to emphasise that the product is a children's picture book. he also drawn our attention to the definition of "book" as contained in section 1 of the press & registration of books act, 1867 which defines "book" as including 'any volume part or division of a volume, and pamphlet, in any language, and every sheet ..... , constituting the whole or a part of a complete work and designed for binding." 17. reference to the definition of "book" in the press & registration of books act, 1867, mitra's "legal & commercial dictionary" and stroud's 'judicial dictionary' also shows us that "book" includes even loose sheets of paper. the entire material ..... comprising of a small machine and complimentary cards. the first consignment of these "educational audio picture cards" was cleared under heading 49.03 of the customs tariff act without payment of any customs duty. the 2nd consignment was classified under tariff sub-heading 4911.99 both by the assistant collector and the collector (appeals), rejecting .....

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Nov 23 1989 (TRI)

Texspan Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-23-1989

Reported in : (1990)(26)ECC17

..... difference to the duty leviable under the schedule ("basic duty of customs") but the appellants claim is for refund of the additional duty of customs leviable under section 3 of the act. customs notification no. 48/79 dated 1-3-1979, as amended by customs notification no. 4/83 dated 1-1-1983, exempted imported goods falling under ..... 1(d) excludes, in terms, "prepared waxes" but not "artificial waxes" from the scope of chapter 15. if the goods are to be considered as falling in section vi of the customs tariff schedule as "artificial waxes", then, the revenue will have to show that the goods are indeed "artificial waxes". the invoice, as already noted, ..... chapter 15, but not chapter 34, and falling under item no. 68 of the first schedule ("the get") to the central excises & salt act, 1944, from the levy of additional duty of customs.3. the appellants were not present at the hearing. their counsel shri akolkar has, however, submitted written arguments. we .....

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Nov 23 1989 (TRI)

Hindustan Tools and Forgings Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-23-1989

Reported in : (1990)(26)ECC205

..... rs. 1,08,000/- involving central excise duty rs. 5964.76 bed + rs. 596.49 sed = rs. 6561.25 was seized by visiting preventive staff under section 110 of the customs act, 1962 as made applicable to central excise cases vide government of india, ministry of finance (dr) notification 68/63, dated 4-5-1963 as amended to date ..... to the appellants, is an "incomplete, unfinished material in process at an intermediate stage".accordingly, these cannot be considered as goods chargeable to duty under section 3 of the central excises and salt act, 1944.4.2 apart from the aforesaid contention, learned consultant has urged that most of the demand for the past period is time barred inasmuch as ..... the provisions of rules 9(1), 49, 52a, 53, 173b, 173f, 173g and 226 of the central excise rules, 1944 as amended read with section 6 of the central excises and salt act, 1944. the goods manufactured out of steel flats do not enjoy complete exemption under any notification, issued under sub-rule (1) of rule 8 of .....

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Feb 28 1989 (TRI)

Nikon Systems (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-28-1989

Reported in : (1989)(23)LC343Tri(Delhi)

..... of industries, noida, distt. ghaziabad. (vii) annexure to appendix ii-a showing allotment of code no. d 8503106, dated 23.12.85. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice, bill of lading and declaration made in the bill of entry is true and correct in every respect ..... 226872, dated 30.12.86 issued by m/s. american president lines ltd. at singapore for 100 pkgs (cartons) numbering 1-100. (vi) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of invoice bill of lading and declaration made in the bill of entry is true and correct in every respect ..... noida/import/au/86-87, dated 21.1.87 issued by the joint director of industries, noida for concessional rate of customs duty. (viii) declaration under section 46 of the customs act, 1962 signed by the importers that the contents of the invoice, bill of lading and declaration made in the bill of entry are true and correct in .....

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Sep 28 1989 (TRI)

Tsubo Shilpa Exports Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-28-1989

Reported in : (1990)(25)ECC220

..... sufficient for acceptance of the invoice value for purposes of section 14 of the customs act, 1962 as the value under the section is a deemed value being the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time ..... of the appellant's goods as also the object of the donation of the machine.hence they want the invoice value to be accepted for assessment of duty section 14(1) of the customs act, 1962 also as there is no doubt about the genuineness of the transaction. however, we find that the genuineness of the transaction by itself is not ..... levying a fine in lieu of confiscation of rs. 1,00,000/-. a penalty of rs. 25,000/- was also imposed on the appellants under section 112 of the customs act, 1962.the facts in brief are that the appellants imported in september, 1987, one unit second hand stone edge cutting machine for which they declared cif value of rs. .....

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Dec 29 1989 (TRI)

City Drinks Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-29-1989

Reported in : (1990)LC217Tri(Delhi)

..... . he has perused the process of preparation, as stated by the appellants and has come to the conclusion that the same amounts to manufacture within the meaning of section 2(f) of the act. he has held that the resultant product obtained after the process, as stated by the party, is a new substance/product which is quite distinct and different from ..... and said to have been clandestinely consumed during the period from 1-11-1987 to 30-4-1988 under rule 9(2) of the c.e. rules read with section 11a of the act. he also imposed a penalty of rs. 10,000/- under rule 173q(1) of the c.e. rules 1944. the facts of the case are that on 10 ..... have been clandestinely consumed captively during the period from 1-10-1987 to 31-10-1987 under rule 9(2) of ce rules read with section 11a of the central excises & salt act, 1944 (hereinafter referred to as act). he has, further demanded a sum of rs. 85,212.60 on 167040 litres of sugar syrup valued at rs. 7,10,105.00 .....

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Oct 20 1989 (TRI)

Solid Containers Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-20-1989

Reported in : (1990)LC64Tri(Delhi)

..... we reject the contention of the learned advocate that the demands for duty could not be legally raised even for a period of six months under section 11-a of the act ibid.5. we, however, observe that the assistant collector relied on a report of the o deputy chief chemist, but the copy of the report ..... list. change of classification should be prospective. since no show cause notice was issued for modifying the approved classification list, the demand for duty issued under section 11a of the act with retrospective effect is void ab initio. on this point reliance has been placed on the supreme court judgment reported in 1988 (35) e.l.t. ..... from particular statute at particular time would be the decisive test". (iii) in the present case, the approved classification was not reviewed under section 35e (2) of the central excises and salt act and no appeal was filed against the assistant collector's order approving the classification. no show cause notice was issued for modification of the .....

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