Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2006 Page 1 of about 58 results (0.523 seconds)

Shri Vishan Shamlal Milwani and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(109)ECC113

..... the goods. they did not have the capacity to manufacture the entire goods stated to have been clandestinely removed that their manufacture of fireworks is governed under the explosive act and so the production cannot be concealed and that they cannot work during night as electricity is not used in the premises as the heat generated by electricity can ..... possible for them to remove calendestinely finished goods valued at rs. 1.36 crores from the factory premises.10. as regards penalty it was submitted that penalty under section 11ac is not mandatory as has been held in a number of decisions and since no clandestine clearances have been effected the penalty is not imposable at all.11 ..... as in case of clandestine removal all facts cannot be similar and each case has to be judged on its own merits.15. as regards the mandatory penalty under section 11ac, we hold that the penalty is the maximum penalty provided and not equivalent penalty and we are inclined to reduce this penalty to rs. 5 lakhs only .....

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 .....

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 .....

Clariant (India) Ltd. Vs. Ccex

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... law has undergone a change with effect from 1.7.2000 requiring excise valuation to be done according to transaction value of the goods under assessment. section 4(1) of the central excise act, 1944 (cea) stipulates transaction value to be adopted in a case where goods are sold for delivery at the time and place of removal. in ..... from the factory, but are merely transferred to the depot. we are concerned here with those goods which are sold from the depot after repacking into smaller packages. under section 4(3)(c)(iii) "place of removal" is defined to mean a depot from where excisable goods are sold after clearance from the factory. since depot is a ..... original no. 69/th-iii/rrb/2001-02 by following the judgment of savita chemicals. (v) the commissioner of central excise, thane-i in exercise of power under section 35e directed the deputy commissioner to make an application to commissioner of central excise (a) on the grounds, that the place of removal includes depot from where goods are .....

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC91

..... concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and included an "advertising consultant". also erstwhile section 65(48)(e) of finance act, 1994 (now section 65(90)(e)] defined "taxable service" to mean any service provided to a client by an advertising agency in relation to advertisements in ..... amount reflected in the balance sheets relates to service provided in the capacity of an advertising agency to a client, as defined in erstwhile section 65(2) now section 65(3) of the finance act, 1944. the show cause notice was adjudicated by the deputy commissioner, who, after due consideration, held hat the said amounts shown ..... of tribunals decision in the case of m/s shri. chakra tyres reported in 1999(108) e.lt. 361 does not merit consideration as section 4 the central excise act, 1944 has not been made applicable to like matters in service tax. the appellants have also argued on the point of application of extended period .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... working in a free trade zone and exempted from basic customs duty are also exempt from additional duty 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 all ..... anti-dumping duty on the ground that the notification was not specifically made applicable to articles imported by a 100% eou in view of sub-section (2a) of section 9a of the tariff act. no orders making the notification imposing antidumping duty specifically applicable to articles imported by 100% eou have been produced, and it is stated that ..... subsequent notification no. 99/94, dated 1-3-1994 which is follows: g.s.r. (e) - 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 rescinds the following notification .....

Kasat Chemicals Pvt. Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC409

..... connection it has been held by the board that even if the goods are sold at prices less that the manufacturing cost, the sale prices will constitute under section 4 of the central excise act, 1944 as held by the supreme court in the case of cce, new delhi v. guru nanak refrigeration corporation 2005 (153) 249 (sc) following the ..... to rs 1,56,92,883.63 for the period march 1980 to february 1985. this notice dated 15.8.1995 invoked the extended period under the proviso to section 11a(1) of the central excise rules and also proposed to imposed penalty on the appellants.2.4 this case was decided by the collector of central excise & ..... in the files referred to by the collector relating to the correspondence between the appellants and the buyers they were referring to the product as 'copper complx'. these two acts namely the omission and commission would prove that the appellants have deliberately omitted to furnish the particular of raw material used i.e. 'cupric chloride', in order to conceal .....

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 .....

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 .....

Commissioner of Central Excise Vs. Urison Cosmetics Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(108)ECC175

..... such packs are required to be valued on the basis of maximum retail price (mrp) under section 4a of the central excise act, 1944 (cea) whereas respondents "argue that they have correctly valued the goods under section 1 of cea as section 4a does not apply to such goods. section 4a. valuation of excisable goods with reference to retail sale price.- (1) the central government ..... required, under the provisions of the standards of weights and measures act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) where the goods specified under sub .....