Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Page 9 of about 734 results (0.634 seconds)

Mahindra and Mahindra Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC6Tri(Mum.)bai

..... 's premises, consisting of freight and insurance, are to form part of the assessable value. the commissioner has reasoned, applying the definition of the "place of removal" in section 4 of the act, after its amendment in 1996 which includes a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold .....

Racal Survey Overseas Ltd. Vs. Commissioner of Cus. (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(189)ELT67Tri(Mum.)bai

..... coastal run. the vessel is not proved to be on a coastal run at any voyage nor is there a case or cause for pending under the provision of sections 112(a) & (b) of customs acts, 1962. the same cannot be upheld.3. in view of the finding the order is to be set aside, & appeal allowed. ..... upon to show cause why the survey equipment should not be confiscated under section 111(d) of the customs act, 1962. (iii) the survey equipment should not be confiscated under section 111(f) of the customs act, 1962 as they were not declared in the igm under section 30 of the customs act, 1962; and (iv) penalty should not be imposed on the appellant ..... b & not being part of stores consumable/non-consumable & filaments on board. there is therefore no violation of section 30 of the customs act, 1962 for non-declaration as 'cargo' of the said survey equipment as arrived at by the id. adjudicator. confiscation under sections 111(f) & 111(1) as arrived by the adjudicator therefore cannot be upheld. (d) the duty .....

Baccorose Perfumes and Beauty Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of processes employed by the noticee. therefore, the processes employed by the noticee in respect of the instant consignments does not amount to manufacture under section 2(f) of the central excise act 1944. v) the contention of the noticee that para 3.31 of the exim policy envisages even processes such as refrigeration, repacking, polishing, ..... would fall under the definition of manufacture as per para 3(31) of the exim policy 1997-2002. iv) activity was also covered under section 2(f) of the central excise act 1944 when read with note to chapter 34 & the activities undertaken only would render goods, marketable to ultimate consumer. v) imported material conformed ..... under notification 133/94 iv) imports were in violation of the permission granted by the ministry & the development commissioner & were liable to confiscation under section 111(d) of the customs act 1962. v) there was an attempt towards evasion of customs duty to the tune of rs 52,89,409/- by violating the conditions imposed by .....

Commissioner of Central Excise Vs. Charishma Cosmetics Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the limits prescribed under rule 34(b) of swmr, packages of cosmetics would remain outside the purview of the said rules and would be assessed under section 4 of the central excise act, 1944.6. we are of the view that the said larger bench's decision is squarely applicable to the present case and hence, we do not ..... appealed before us against the order of the lower appellate authority holding that the impugned goods namely lipsticks and nail polishes do not attract the provisions of section 4a of the central excise act, 1944 requiring valuation on the basis of mrp.2. after hearing both sides and perusal of the case records, we find that the lipsticks and nail ..... by weight or measure from the entire swmr including provisions of rule 17, which is applicable to multi pieces packages. we also find that the issue of applicability of section 4a to packages of cosmetics has been dealt at length by the larger bench decision of the tribunal in the case of cce, mumbai v. urison cosmetics ltd. vide .....

Hyundai Heavy Industries Co. Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... project coordinators had instructed the importers to clear the goods before, payment of customs duty and before obtaining out of charge order, have violated the provisions of section 47 of customs act, 1962? ans. 13: the project coordinator deputed has given us to understand that to suggest to the importer that since the b/es has been ..... britoil - 56 & derrick barge db-30 being on record. hence, the confiscation is not sustainable in law.9. a reading of the provisions of section 42 of the custom act, 1962 indicates that no such order of 'port clearance' in writing permitting a conveyance to depart from that customs station will be given by the proper ..... obtained permission for conversion of the said vessels as imported into vessels for coastal run which was allowed as also port clearance under the provisions of section 42 of the customs act, 1962 was applied for and granted by the proper officer at mumbai custom house. the vessels were examined by the preventive officers of mumbai custom .....

Homa Engineering Works Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)11STJ28CESTAT(Mum.)bai

..... the submissions by both the sides, we find that the disputed issue revolves around the interpretation of "port services" as appearing in section 65(67) of the finance act and the various provisions of the major port trust act, 1963 (38 of 1963), to which our attention has been drawn to by both the sides. as such, for ready reference, ..... we would like to reproduce the relevant section of both the acts: (66) "port" has the meaning assigned to it clause (a) of section 2 of the major port trust act, 1963 (38 of 1963); (67) "port service" means any service rendered by a port or any person ..... manner; (99) "vessel" has the meanings assigned to it in clause (z) of section 2 of the major port trust act, 1963 (38 of 1963). section 2 - definitions - in this act, unless the context otherwise requires, - (q) "port" means any major port to which this act applies within such limits as may, from time to time, be defined by the central government .....

De Nora India Ltd (Formerly Known as Titanor Components Ltd Vs. Commis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... commissioning/erection charges were collected by the assessee by reason of, or in connection with, the sale. on a perusal of the definition of transaction value given under section 4 (3) (d) of the act, we find that any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with, ..... neither by reason of sale, nor in connection with sale of the said goods and hence would not be part of the transaction value as defined under section 4 (3) (d) of the central excise act. in support of this contention, the learned counsel has relied on the following decisions: (i) thermax ltd vs collector 1998 (99) elt 481 (sc); (ii) ..... to 1.7.2000. it was held that erection and commissioning charges were not to be included in the assessable value of the goods under section 4 (prior to its amendment of 1.7.2000) of the act. it would appear that, insofar as erection and commissioning charges are concerned, there is no essential change of the law of valuation with .....

Commissioner of Central Excise, Belapur Vs. B.G. Constructions

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... weights and measures (packaged commodity) rules, 1977 from the requirement of declaration of mrp and thereby from the application of section 4a of the act. according to the revenue, all the three conditions of "wholesale package" laid down under clause (x) of rule 2 of the above rules were to be cumulatively ..... by the deputy commissioner. both the lower authorities rejected the proposal as contained in the show-cause notice for assessment of the subject goods in terms of section 4a of the central excise act. they held that the goods in question in the form it was cleared by the respondent was exempt under rule 34(b) of the standards of ..... " and thereby made out a case for exemption under rule 34(b), with the result that their products were to be assessed to duty in terms of section 4 of the central excise act during the material period. we are told that the respondent paid duty on that basis. 3. in the result, the appeal of the revenue gets dismissed. .....

KeihIn Fie Private Limited. Vs. Commissioner of Central Excise, Pune-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... price of cables - clearance of goods for the reduced price, under terms of agreement-provisional assessment though not made, claim for refund not to be rejected section 11b of central excise act, 1944. he further relied on in the case of skf india ltd. wherein the honble apex court held that variation of price by virtue of retrospective ..... notice was issued to the appellants denying refund on the ground that the mutual adjustment, subsequent to clearance of goods was not a transaction value under section 4 of the central excise act, 1944 and that the value of excisable goods shall be based on the value of such goods sold by the appellant for delivery at the time ..... behalf of the appellant submitted that the authorities below have wrongly invoked the provisions of section 4(1) (b) of the central excise act. in fact the transaction value is to be determined in this case as per section 4(1) (a) of central excise act, 1944. he submitted that in this case the sole consideration to arrive at the .....

T.K. Sethuraman Vs. Collector of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(25)LC507Tri(Mum.)bai

..... made by the devotees of the lord. hence, the adjudication order passed without a notice to the owner, is contrary to the provisions of section 124 of the customs act and section 79 of the gold control act, and is therefore required to be set aside. since no notice can be issued at this stage and the period of six months having been ..... appeals is whether absolute confiscation of gold bearing foreign mark weighing 2325.400 gms valued at rs. 7,32,500/- is justifiable under section 111(d) of the customs act and section 71(1) of the gold control act.7. on going through the findings of the collector we notice that he himself is convinced of the bona fides in this case. ..... ) 8-12/88 dated 1-2-1989, ordering confiscation of primary gold weighing 2325.400 gms valued at rs. 7,32,500/- under section 111(d) of the customs act and section 71(1) of the gold (control) act.2. since all these appeals are against the order of absolute confiscation of the gold and they are from the persons connected with the .....