Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 17 of about 734 results (0.144 seconds)

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC582

..... no clarity. this would be a reasonable cause for non-payment of service tax. (ii) section 80 of the finance act 1944 provides that notwithstanding anything containing in the penal provisions of section 76, section 77, section 78 and section 79 no penalty shall be imposable on the assessee for any failure referred to in the ..... tax is not sustainable on merits & limitations, hence no interest is recoverable. further, recovery of interest is ordered under section 75 of the finance act, 1944. at the relevant time the section read as: section 75 - every person responsible for collecting service tax and paving it to the credit of the central government in accordance with ..... of advertisements and includes an advertising consultant. (e) to a client, by an advertising agency in relation to advertisements in any manner. (iii) section 67 of the act defines value of taxable services for charging service tax, as under: (d) in relation to service provided by an advertising agency to a client shall .....

Kesari Steels Ltd., Kotdwar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC327

..... material is found in the consignment. this is not in dispute. the commissioner of customs found that the goods are liable for confiscation under section 111(d) of customs act, 1962 on the ground that the appellants have not produced pre-shipment certificate. therefore, the commissioner of customs, kandla in all the cases ..... and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise.4. in the present cases, importer did not furnish sale contract document, but however furnished pre-shipment certificate ..... 28 to the effect that: a) the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. waste/scrap/seconds/defective as per the internationally accepted parameters for such a classification. c) copy of the .....

National Rifles Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(112)ELT483Tri(Mum.)bai

..... were manufacturing the parts and accessories for captive consumption in their final product. he therefore confirmed the demand of rs. 5,00,771.42 under rule 9(2) section 11a of the central excise act, 1944.2. the ld. counsel for the appellant shri baxi referred to their declarations filed on 20-3-1986, 10-5-1987 and 30-5-1988 to ..... tribunal decision in the case of nestler boiler pvt. ltd. v. collector -1990 (50) e.l.t. 613 and on the decision of the tribunal in the case of indian explosives ltd. v. collector -1986 (24) e.l.t. 345 to say that where the declaration has been filed by the assessee giving the details of the manufacture the department cannot ..... factor in favour of the appellants. therefore, on the facts and in the circumstances of this case, we hold that the longer period for demanding duty in this case under section 11a cannot be invoked and as such the appellants succeed on grounds of limitation. the impugned order is therefore set aside and the appeal allowed in the above terms.

Mazgaon Dock Ltd. Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... repairs, which are one of the functions of the port trust is evident from conjoint reading of section 35(1)1, section 35(2)h, section 32(2)(1), section 42(1)(e), section 42(3), section 42(3a) and section 48(1)(e) of the port act. the appellant is carrying out the activities of ship repairs in accordance with the terms and conditions ..... other authorities of the mumbai port trust could lease the premises to the appellant only for performance of functions of the board, which are detailed in section 35 and section 42 of the port act. the port premises are leased by the mumbai port trust to the appellant to enable the appellant to carry out amongst others the activities of ..... the repairing and other incidental services provided by the appellant are in the nature of "port services" in relation to a vessels/ships as defined under section 65(67) of the act in view by the circular no. 67/16/2003-st dated 11.10.2003 issued by cbec. the appellant was responsible for taking out necessary registration .....

Chemifine and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(18)ELT336Tri(Mum.)bai

..... water, alcohol and benzene; slightly soluble in ether, almost insoluble in chloroform. low toxicity, non-combustible.' 'fertilizer; animal feed; plastics; chemical intermediate, stabilizer in explosives; medicine (diuretic); adhesives, separation of hydrocarbons (as urea adducts); pharmaceuticals, cosmetics, dentifrices, sulfamic acid production; flameproofing agents; viscosity, modifier for starch or case in ..... 13-5-1983 passed by the additional collector of customs, bombay by which he ordered confiscation of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control order, 1947 but, however, allowed redemption on payment of fine of rs. ..... collector of customs, bombay by which he ordered confiscation of a consignment of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control act, 1947, but however allowed redemption on payment of fine of rs. two lakhs.6. shri a .....

Commr. of Cus. Vs. Gujarat Alkalies and Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(98)ELT142Tri(Mum.)bai

..... for the purpose of revenue. he says that the entire notification should be looked into not with blinkers on. he further stressed that the matter of classification is based on section note and chapter notes. here and further the exemption notification is not dependent on such classifications. the notification has to be viewed with the nature of the evidence given by ..... to examine if the goods had been imported in terms of the licence and duty of customs, if any, is leviable thereon. if aggrieved, the petitioner has remedy under the act by way of appeal. in this view of the matter also we do not wish to go into the merit of the controversy as any observation made by us may .....

Enjay Hotels P. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)LC297Tri(Mum.)bai

..... e.l.t 307 - export apparel groups ltd. (delhi high court) enables the customs officers to examine the goods as per licence and levy of customs duty under section 25 of the customs act. so there is no bar for the customs authorities, even in this case, and it is also not disputed by the appellant. the decision of the tribunal in ..... by its impugned circular dated 9 may, 1994 would appear to be valid as it merely enjoins upon the adjudicating authorities under the customs act to act in accordance with the exemption notification issued under section 25 of the act. 11. the guidelines issued by the directorate general of foreign trade and that by the central board of excise and customs may appear to ..... been imported in terms of the licence and for and the duty of customs if any, is leviable thereon in terms of notification 203 of 92 issued under section 25 of the customs act. at para 10, 11, 12 and 13 the high court has held as follows : "10. as to what is the effect of the circular dated 27 april, .....

Lloyds Metals and Engg. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT397Tri(Mum.)bai

..... , charts, plans, processing data and other literature comprises in the "documentation service" as specified in clause (3) constituted a book which fell within the definition of 'plant' in section 43(3) of the it act. the court held that these documents did not perform any mechanical operations or processes, but that cannot militate against their being a plant since they were in a .....

Micropure Parenterals Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(190)ELT23Tri(Mum.)bai

..... welfare, which prohibits manufacture sale & distribution of such combinative of vitamin b1,b6,b12 for human use, with effect from date specified therein, in exercise of powers under section 26a of the drug & cosmetics act, 1940. the bench has also considered earlier directions issued dtd. 23/2/96 by the drug controller general (india) to the following effect. "the rationality and efficacy ..... 30 for medicaments which include "for therapeutics or prophylactic use". the note includes prophylactic agents as well. the bench observed that even the above said notification issued under drugs & cosmetics act does not say that fixed does combination of vitamins do not have any therapeutic or prophylactic value. it only says that such fdcs do not have those values as claimed .....

Arti Impex Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the consignment does not contain any type of arms, ammunition, cartridges, shells, mines, radio active contaminated or any other explosive material. in the absence of such certificate the consignment was seized and confiscated under provisions of section 111(d) of the customs act, 1962 with an option to redeem the same on payment of fine of rs. 1,75,000/-. a penalty of .....