Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 7 of about 734 results (0.901 seconds)

Morarjee Brembana Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT500Tri(Mum.)bai

..... above that where the duty is chargeable with reference to value, the value shall be determined in accordance with the provisions of the customs act and the customs tariff act, section 14 of the customs act provides that where duty of customs is chargeable on any goods in terms of value, the value shall be deemed to be the price ..... they further submitted that their sales price to the customers in india is not the sales price in the course of international trade as contemplated under section 14 of the customs act. therefore the transaction value as contemplated under rule 4 of the customs valuation rules is not available. it was submitted that rule 5 or 6 deals ..... price charged to customer in india of the goods under assessment cannot be considered as a price in the course of international trade as provided under section 14 of the customs act. the goods are sold in india. therefore the said price cannot be considered as the price in the course of international trade.the appellants contention .....

Hindustan Coca-cola Beverages Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT938Tri(Mum.)bai

..... sales to other buyers, duty is correctly payable on this lower price being the actual selling price, since duty is payable on "transaction value" under section 4 of the central excise act. please issue the necessary orders on this application so that we may furnish the requisite bond wit such security as you may deem fit. we may ..... mix canisters to mcdonalds from our factory at wada at the prices shown in the invoices. since excise duty is payable on the assessable value determined under section 4 of the central excise act 1944, on the basis of "transaction value", being the actual price at which goods are sold to mcdonalds from our factory, we maintain that we ..... .6. we are concerned in this case with the determination of value in terms of section 4 of the act as it stands after it was replaced on 1^st july, 2000. sub-section (1) section 4 of the act and the definition contained in the explanation under sub-section (3) of the transaction value are reproduced below:- "(1) where under this .....

Commissioner of Central Excise Vs. Costa and Co. Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(98)ECC234

..... further classification has to be arrived by just finding out whether the entity being cleared and under classification is 'put up in unit container.' a unit container by definition under section iv of the tariff would mean a container whether large or small (for example tin, can, box, jar, bottle, bag or carton, drum, barrel, or canister) ..... packing & price stickers are required to be placed on the packages meet the needs of certain other laws & are not an activity to be recognised under central excise act 1944. the placing of such price stickers would not entitle and be covered under the mischief of labelling/relabelling under excise is settled . therefore the costa mark on such ..... 1995 (75) elt 214 (sc). the definition under chapter note 2 to chapter 16 and chapter note 2 (ii) under chapter 30 of the central excise tariff act for brand name being parimateria the finding of the supreme court in astra pharmaceutical's case (supra) and the fact herein of costa mark being used on all products .....

Aero Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT61Tri(Mum.)bai

..... flying insects.they had removed the subject entity after payment of duty on value as under section 4 of the central excise act, 1944, where they were, as found by the lower authorities to discharge duty under section 4a of the central excise act, 1944 in terms of notification no. 9/2000-c.e.(n.t.), dated 1-3 ..... of allethrin would be in same genre. the plea of aerosols not being covered by 'other repellants' on grounds of ejusdem generis would fail. (h) the assessments under section 4a are therefore called and duty as determined is upheld. (i) the advertising mode will not be relevant for classification. however, the change, in the advertising mode, ..... " was substituted by the word "control". the substitution of the world "control" for repellant apparently has been made to place the product out of the purview of section 11a, though there was no change in the formulations and composition. since the product has been marketed as "repellant and ultimate customers by the product as repellant, the .....

Aero Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(116)LC537Tri(Mum.)bai

..... mosquito repellant'. further there is nothing on record which can conclusively prove the disputed product is a 'mosquito killer'.while these findings sustain the levy of duty under section 4a notification on the basis of mr.p. declared, these findings ipso facto will not be applicable to uphold the mandatory penalty equivalent to the duty. there ..... was substituted by the word "control". the substitution of the world "control" for repellant apparently has been made to place the product out of the purview of section 11a, though there was no change in the formulations and composition. since the product has been marketed as "repellant and ultimate customers by the product as repellant, ..... flying insects.they had removed the subject entity after payment of duty as value as under section 4 of the central excise act, 1944, where they were, as found by the lower authorities to discharge duty under section 4a of the central excise act, 1944 in terms of notification no. 9/2000 ce (nt) dated 1.3.2000 .....

Homa Engineering Works Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of service tax amounting to rs 68,50,50,147/- and penalty of rs 1,37,00,000/- along with personal penalty of rs 5,000/- imposed under section 77 of the finance act, 1944 @ rs 200/- per day, during which they failed to pay service tax.2. as per facts on record, the appellants are engaged in the business of ..... port has been defined in clause 66 as having the meaning assigned to it under section 2 (q) of the major port trusts act, 1963. thereafter referring to the definition of "port" as given in the above section of major port trust act, he draws our attention to section 42 detailing there the by board or other person. he submits that the authorities below ..... result in financial hardship to the appellants.5. countering the arguments, ld. dr draws our attention to section 35 of the major port trust act, 1963, wherein power of board to execute works and provide appliances as been detailed. as per sub section 2(1) the board has to provide for dry dock to carry out repairs or overhauling of the .....

Bayer India Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC526

..... mondal is distinguishable.in the case of cc, mumbai v. mukund ltd. , the tribunal adopts the price prevailing in lme bulletin as the price under section 14 of the customs act which is now held to be not correct, by a series of decisions of the tribunal and this decision was rendered prior to the apex court judgment ..... notice dated 25.1.2001 was issued to the appellant' company proposing to recover alleged differential duty of rs. 7,19,84,692/- under the proviso to section 28(1) of the customs act, 1962 (by applying the value @ us$ 2.85 per kg. at which m/s. indofil chemical company was importing the same product from r&h) ..... together with interest, proposing confiscation of goods under section 111(m) and proposing penal action against the company under the provisions of section 112(a)/or under section 114a of the customs act. penalty was also proposed on the officers of the company. the show cause notice interalia alleged that the .....

The Oriental Construction Co. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC400

..... in this notification shall apply to sandal wood oil. explanation - in this notification, the expression 'factory' has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948 (63) of 1948.) 2. this notification shall come into force with effect from the 1st day of april, 1981]. [notification no. 46/81-c. ..... excise duty under the said notification issued in the context of the tariff item 68. the first schedule which contained tariff 68 was omitted by section 4 of the central excise tariff act, 1985. the ratio of the decision in aruna industries and all other decisions which have followed it has to be viewed in the background ..... 81-ce., dated 1.3.1981 which granted exemption from the whole of the excise duty to the goods other than manufactured in "factory" as defined in section 2(m) of the factories act which were relevant for the decision in aruna industries (supra) are reproduced below: "all other goods, not elsewhere specified, manufactured in a factory hut excluding .....

M/S Mercedes-benz India Pvt. Ltd. Vs. Commissioner of Central Excise, ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... were contested by the party. in adjudication of the dispute, the original authority confirmed the demand of duty against the assessee under section 11a of the act with interest thereon under section 11ab of the act and also appropriated the payments earlier made by the assessee under protest, towards this demand. however, no penalty was imposed on the ..... rule 5, with its explanation, reads as follows: - where any excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of section 4 of the act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal, then the value of such excisable ..... to by the learned consultant reads as under: - where the excisable goods are sold in the circumstances specified in clause (a) of sub section (1) of section 4 of the act except the circumstance where the price is not the sole consideration for sale, the value of such goods shall be deemed to he the aggregate of .....

Collector of Customs Vs. Liwe International

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(20)ELT107Tri(Mum.)bai

..... has not been conferred with power to apply to the tribunal for determination of points which the board had not specified in its order. neither section 129-d(i) nor any other sections in the act authorises the collector to apply to the tribunal for determination of any points arising out of the order passed by him as an adjudicating authority ..... fine which should be imposed to the extent of actual margin of profit and also for imposition of personal penalty commensurate with the gravity of the offence under section 112 of the said act and for suitably modifying the said orders of the collector." the two points specified by the board in its order are : (1) that there should ..... there is no need to set aside that part of the order of the learned collector.19. imposition of fine in lieu of confiscation is provided under section 125 of the act. the quantum of fine required to be imposed is left to the discretion of the officer who orders confiscation.excepting stating that the margin of profit was .....