Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 2 of about 734 results (1.408 seconds)

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 .....

Gujarat Alkalies and Chemicals Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT202Tri(Mum.)bai

..... which is not included in the assessable value of the final product under section 4 of the act". thus, the legal requirement is that the cost of the packing material should be included in the assessable value. this is a question of fact and practice. the ..... this apprehension of the revenue is not based on facts inasmuch as the assessee monitors the use of the container very carefully in view of its high value and the explosive nature of the goods it contained.3. the prohibition relating in respect of taking credit on packing materials under rule 57a is in respect of "packing materials the cost of .....

Commissioner of Customs Vs. Hewlett Packard India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(107)ECC49

..... circumstances, that the customs tariff has its own rules for interpretation and if those rules provide guidelines for classification of goods, then the rules will prevail and section 19 of the customs act would not be applicable.this decision was affirmed by the supreme court in 1991 (51) elt a65 (sc) and the same view has been taken ..... its order dated 11.6.2003 , held that both items are classifiable separately under the headings claimed by the importers, but held that by virtue of section 19 of the customs act, 1962, the value of software is includible in the value of the printer. this order was challenged by the importers before the hon'ble bombay high ..... .8. the next issue to be addressed is the correct classification of printer driver software. section 12 of the customs act provides for levy of duty of customs on goods imported into india at the rates specified under the customs tariff act, 1975, section 2 of which provides that the rates at which duties of customs shall be levied under .....

Sumo Polyconverters and Another Vs. the Commissioner of Central Excise ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... /1953/03). the revenues appeal is against that part of the commissioners order, whereby the benefit of cum-duty price was given to the assessee under section 4 of the central excise act, 1944. 2. after examining the records and hearing both sides, we find that the assessee was functioning as a small scale industrial unit manufacturing moulds for plastic .....

Prerna Textile Inds. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(117)ELT241Tri(Mum.)bai

..... is made to notification 86/94-cus., dated 1-3-1994. the preamble to the notification says as under: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under heading ..... property in the goods carried would also vest in him. but such vestment would not make him the owner of the goods even if on the language of section 77 of the act, such a claim could be made. in our opinion, since the institution of couriers was in this manner was accommodated in the framework of customs administration the ..... court.34. we now come to the aspect of limitation. it is agreed that the period of demand is within the extended period prescribed under the proviso to section 28 of the act, even if it is accepted that the corrigenda to the show cause notice were fresh show cause notice. the first limb of the argument on limitation is .....

M/S Ballarpur Industries Ltd. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(138)ELT94Tri(Mum.)bai

..... price declarations filed by the assessee, that the cost of goods was arrived at by considering direct cost only. the arrival of such cost is not as per section 4 of central excise act, 1944 read with valuation rules, 1975. as per rule 6 (b)(ii) of valuation rules, 1975, value is to be arrived at on the basis of cost of ..... , no sale can be said to be involved and as such, the provisions of rule 57cc will have no application. the definition of sale as given in section 2 (h) of the central excise act, 1944 is as under:- "(h) "sale".....mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business ..... amount is covered by rule 57-i (ii). the assessee have thus contravened the provisions of rule 57cc and rule 173c of central excise rules, 1944. 8. by the aforesaid act of misdeclaration, the assessee appears to have rendered themselves for penal action under rule 57-i (4) and rule 173q of central excise rules, 1944. they are also liable to .....

D.J. Malpani Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(191)ELT516Tri(Mum.)bai

..... pondicherry v. acer india limited [2004 (170) elt 289 (sc) 7 and contended that the apex court held that the definition of transaction value as given in section 4 of the central excise act cannot be read to mean that goods which are not excisable would become excisable so as to make the assessee liable to pay duty on the combined value ..... 80 of the decision clarified the purport of expression "in connection with the sale" or "by reason of sale" appearing in the definition of transaction value in the central excise act. he applied the observation of the supreme court to the facts of the present case and argued that dharmada charges even though are shown in the invoices cannot be held ..... 1. the appellant is a manufacturer of goods falling under chapter 24 of the schedule of central excise tariff act. the appellants recovered some amount as dharmada (charity) in the invoices from the customers while selling their goods. according to the appellants these charges were not compulsory and that they .....

Noble Asset Co. Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC457

..... preventive) lacked jurisdiction as the commissioner (prev) did not have territorial jurisdiction over the exclusive economic zone of india. as per notification issued under section 4 of the customs act, the territorial jurisdiction of the commissioner (prev) is confined to districts of mumbai, thane and raigad. the exclusive economic zone of india does ..... or issued a notice for demanding duty on the said rig. the territorial jurisdictions of different officers of customs are prescribed by notification issued under section 4 of the customs act, 1962. the territorial jurisdiction of the commissioner of customs (preventive) is confined to the districts of mumbai, thane and raigad. only the ..... for the rig by treating the same as a vessel. this port clearance permit signed by an assistant collector of customs in terms of section 42of the customs act 1962 is issued after complying with stringent provisions there under. the proper officer who issued the port clearance is required to verify the due .....

M/S Nayasa Exports Pvt. Ltd. Vs. Commissioner of Customs (Exports), Nh ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... in excess, as the case may be, and if the claimant fails to repay the said amount, there is a recovery procedure laid down in sub-section (1) of section 142 of the customs act, 1962. 10. in the first instance, the seizure of bank account and the depb claim was on the suspicion but while extending the period of ..... in excess, as the case may be, and where the claimant fails to repay the amount it shall be recovered in the manner laid down in sub-section (1) of section 142 of the customs act, 1962 (52 of 1962). 9. in the instant case, during the course of investigation it was observed that the appellants are engaged in the business ..... . the hon ble high court of delhi has categorically said that if the party co-operates with the investigation, the department will comply with the actions under section 110 of the customs act, 1962. the appellants have failed to submit local purchases documents, details of financial transaction like payment to the seller, disclose the sources from where they had .....

NagIn Kumar Mamaiyabhai Jagde Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1986)(26)ELT660Tri(Mum.)bai

..... power of cancellation or suspension of a licence or certificate is conferred on the administrator or a person duly authorised by the administrator under sub-section (5) of section 4 of the act. the collector (appeals) may consider this aspect while considsring the request of the appellant for stay of that part of the order of ..... collector of central excise or of customs as an adjudicating authority." "in exercise of the powers conferred by cl.(b) of section 78, read with sub-section (2) of section 115 of the gold (control) act, 1968 (xlv of 1968), and in supersession of all the notifications of the subject, the central government hereby authorises the ..... .the collector (appeals) is not saddled with the adjudications. the collector (appeals) is not included in the definition of "adjudicating authority". under section 5(3) of the customs act, the collector (appeals) shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified .....