Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat tamil nadu Year: 2006 Page 1 of about 35 results (0.372 seconds)

Ford India Private Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(113)ECC81

..... sale of extended warranty is also under a separate agreement. it has also no connection between the sale agreement with the dealer. the definition of transaction value in section 4 of the central excise act makes it clear that the payment must be by the buyer of the goods. in the present case, first buyer of the goods is not in the .....

Commissioner of Customs Vs. Alstom Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)LC567Tri(Chennai)

..... terms of the new definition of "transaction value" under section 4 of the act, supervision charges collected by the respondents for the erection and commissioning of the "system" (not named in the appeal) are to be included in the transaction value ..... of a certain "system" is under challenge. according to the appellant, the board's circular no. 58/1/2002 -cx dated 15.1.02 (issued under section 37b of the central excise act) relied on by ld.commissioner (appeals) is not applicable to the period of dispute (1.7.2000 to 31.3.2001). it is stated that, in ..... and not to any of the components used therefor. thus it appears that the supervision charges would not get included in the transaction value as defined under the amended section 4. had the supervision charges been incurred in respect of manufacture of the components, perhaps, the situation would have been different. the board's clarification under point no .....

Sai Mirra Innopharm Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)(115)ECC211

..... events, human conduct and public and private business it can be presumed that they have interest, directly or indirectly, in the business of each other (refer section 114 of evidence act) - as to when the veil should be lifted will depend upon facts and circumstances of each case.powertech international v. cce, mumbai-ii wherein it ..... aspect as we find the demand not sustainable on merits.67. the orders cover demand for a period before and after 1.7.2000, when section 4 of the central excise act was replaced with new provisions. but the provisions governing definition of "related person" were not disturbed during the material period. therefore, the entire demand ..... we find that the department has not conclusively established that the manufacturer-companies and the buyer company are related persons in terms of section 4(4)(c) of the act to attract proviso (iii) to section 4(1)(a) in determining the assessable value. the department has found the transactions of sale of assets of arl/scpl ( .....

Jay Ar Enterprises Vs. Cc (Sea)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)(210)ELT459Tri(Chennai)

..... would be imposable on the importer. this takes us to the question as what is meant by "dutiable goods"? this is an expression defined under the customs act vide section 2(14). "dutiable goods" mean any goods which are chargeable to duty and on which duty has not been paid. in the present case, admittedly, during ..... the foreign customers as a regular import and to claim attendant benefits.misdeclaration of country of origin is an offence which attracts clause (m) of section 111 of the customs act and, accordingly, the goods became liable for confiscation. the redemption fine determined by the commissioner cannot, in our view, be said to be unreasonable ..... sustain the same. coming to the penalty, contentious arguments were advanced by both sides. learned consultant has invited our attention to the full text of section 112 of the customs act, which is reproduced below: section 112. penalty for improper importation of goods, etc. - any person, - (a) who, in relation to any goods, does or omits .....

Salona CotspIn Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... which is leviable on such goods at the rate applicable to such goods on the date of such removal and on the value determined for such goods under section 4 or section 4a of the act, as they case may be and such removal shall be made under the cover of an invoice referred to in rule 7.when the remaining items of ..... demand of rs. 48,075/- being differential duty payable on capital goods removed by the appellants, imposition of penalty of rs. 48,075/- and interest due under section 11ab of the central excise act, 1944. the facts of the case are that the appellants had removed different items of used textile machinery on 11.2.2002 and 2.5.2003. on the .....

Modern High Tech India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... strip consisting of several sachets, packed in cartons, the clearance has to be treated as having been made on wholesale basis, not requiring to be assessed under section 4a of the central excise act.ld. sdr, on the other hand, submitted that the goods cleared by the assessee in the above form fell within the definition of "multi-piece package" ..... of specific clarification given by the controller of legal metrology, the assessee has a prima facie case against assessment of their goods in the first category under section 4a of the central excise act. hence there will be waiver of predeposit and stay of recovery in respect of duty of rs. 2,17,91,090/-. however, the position is ..... of less than 10 ml. and supplied to emami.the assessee valued all the goods under section 4 of the central excise act and paid duty accordingly. according to the department, all the goods were liable to be assessed under section 4a of the act on the basis of mrp read with notification no. 13/2002-ce (nt). hence the .....

India Cine Agencies Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... that gaf was not used as a raw material as it was not marketed directly. thus, the appellant's claim for assessment of the goods in terms of section 4 of the central excise act is forceful and they are entitled to waiver of pre-deposit and stay of recovery in respect of the adjudged dues. it is ordered accordingly.2. learned ..... of graphic art film (gaf, for short) on mrp basis under section 4a of the central excise act. the claim of the assessee for valuation on the basis of transaction value under section 4 of the act was rejected. hence, today, the tussle between the assessee and the revenue is section 4 versus section 4a. learned sr.advocate for the appellants submits that the item under .....

Fal Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(113)ECC526

..... , the price at which the goods were sold in wholesale by the hosur unit.the show-cause notice also proposed penalties on the party under section 11ac of the act and rule 173q of the central excise rules, 1944. before the original authority, the assessee defended their assessable value determination by cost construction method ..... under rule 6(b)(ii) of the central excise valuation rules, 1975 read with section 4(1)(b) of the act, by submitting that any wholesale price was not ascertainable for the goods. the authority rejected this contention after a perusal of the relevant invoices ..... assessable value of the components stock-transferred by the appellant unit. such value addition, according to learned consultant, was not contemplated under section 4(1)(a) of the central excise act. learned sdr pointed out that this argument of the consultant was without any factual support. we must accept this submission of learned sdr .....

K.K. Corporation Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(113)ECC33

..... authorised dealer will take all reasonable care for the protection of such goods while in their custody.7. "clearing and forwarding agent" is defined in section 68(25) of the finance act 1994 as follows: clearing and forwarding agent means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing ..... the company appoint an adequate number of dealers to the satisfaction of the company for the sale of the goods.... the selling agent shall be responsible for all acts, deeds and any defaults not limited only to timely payment, of the authorised dealers appointed. the company may supply to the selling agent or to the ..... tastes of customers to their principal. they procure orders from buyers which are executed by the principal. they pursue payment for the goods by the buyers and act as bailee-cum-trustee in cases where the buyers fail to take delivery of the goods. the selling agent appoints authorised dealers with the approval of the principal .....

Bharat Matrimony Com. Pvt. Ltd. Vs. Commr. of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)6STT85

..... have been taxed by the lower authorities.2. after examining the definition of "on-line information and database access or retrieval" under section 65(75) and the definition of "taxable service" under section 65(105)(zh) of the finance act, 1994, we are of the prima facie view that the service rendered by the appellants to the second and third categories of customers .....