Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 8 of about 3,867 results (0.084 seconds)

M/S. Assam Company Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(136)ELT743Tri(Kol.)kata

..... nitrate (the condensed chemical dictionary by hawley - page:851). in the said dictionary, the use of the item, potassium nitrate is shown as below:- "use: pyrotechnics; explosives; matches; speciality fertilizers; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing goods; oxidizer in solid rocket propellants." 5.5. he also submits ..... that potassium nitrate will merit classification under chapter 28 only if the item in question is separate chemically defined compound. it has seen that the customs tariff act, 1975 does not define a separate chemically defined compound. as per chapter note 1 to sub-chapter a to chapter 28 of hsn explanatory notes, a ..... to the items listed in the said note. one of the items listed is separate chemically defined compounds, whether or not containing impurities. the customs tariff act, 1975 does not define what is a separate chemically defined compounds. as such, reference has to be made to the hsn. it would appear from the .....

Century Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(165)ELT534TriDel

..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....

Lakshmi Cement Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... revenue also filed an appeal against the same impugned order. the contention of the revenue is that the assesses are liable to pay interest under section 11aa of the central excise act in lieu of section 11ab. we find that commissioner (appeals) in the impugned order held that in the show-cause notice there was no demand of interest from the ..... liable to pay any penalty. in view of the submission made by the appellants, we find that the issue regarding the availability of modvat credit in respect of the explosives used outside the factory is settled by the hon'ble supreme court on the appeal filed by revenue by setting aside the decision of the tribunal, therefore, the ..... rule 57ab and in view of the above decision of the supreme court we find no infirmity in the impugned order whereby demand is confirmed in respect of the explosives which are used outside the factory. the only contention of the appellant is that the tribunal held that the assessee is entitled to such credit and on an .....

S.D. Fine Chem Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC370Tri(Delhi)

..... distinguishable as in that case the tribunal was concerned with the processes of mixing ammonium nitrate and fuel oil resulting in emergence of anfo a high explosive having its distinct name, character and use. the tribunal held that by mixing the two a new product known by the description anfo and in ..... proceedings holding that the process of purification/refinement of chemicals by distillation and recrystallisation does not amount to manufacture within the meaning of section 2(f) of central excises & salt act, 1944. in coming to this conclusion the assistant collector considered the opinion given by the deputy chief chemist, and the chief ..... by the assistant collector that process of distillation and recrystallisation do not amount to manufacture. a review application was filed before the collector .(appeals) under section 35e(4) against the assistant collector's order above and the collector (appeals) allowed the application holding that the products in question have distinct identity .....

Reckitt and Coleman of India Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(82)ELT407TriDel

..... as reported in 1983 (69) e.l.t. 589 the significant part to note was that melt is a fertilizer but if it is used as flake it becomes explosive.27. i have given careful consideration to the submissions made by both sides. i first take up the plea very forcefully canvassed by the ld.advocate relating to maxim ..... khemka & co. v. state of maharashtra -1975 (2) scc (22), on the other hand, the issue that fell for determination was the scope of section 9(2) of central sales tax act, 1956. the sub-section empowers the state authorities to assess, re-assess and enforce payment of tax on behalf of the government of india including any duty payable by a ..... t. (j 199) (sc) the hon'ble apex court held : "we are unable to agree with the ld. counsel that by inserting the definition of the word 'manufacture' in section 2(f), the legislature intended to equate 'processing' to 'manufacture' and intended to make mere 'processing' as distinct from the 'manufacture' in the same sense of bringing into existence .....

M/S. Ammonia Supply Company Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(77)ECC61

..... manufactured byu the appellants. those cylinders were purchased from m/s.asco industrial corporation, sonepat. m/s.asco industrial corporation was permitted by the department of explosives, govt. of india to manufacture cylinders according to their specifications and drawings. those cylinders were having isi marking to prove their worthiness. it was in ..... attempt the trademark of the manufacturer of the cylinders m/s.asco industrial corporation was the one written on the cylinders. they had permission from the explosive authority to manufacturer such cylinders in compliance with the direction given by those authorities. they were having colour coated to the cylinders as they were to ..... bulk tankers into smaller containers will not amount to manufacturing process. since the activity is not a manufacturing process, no duty liability under the central excise act can be imposed on the assessee.10. before parting with the case, it is worthwhile to note that a similar demand on the appellant in .....

M/S. Rajasthan Explosives, Shri Vs. Cce Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... has been imposed no m/s.hnpel under rule 173-q(1)(bbb) of the rules.2. the company,appellant no.(1) was engaged in them manufacture of explosives.on 8.11.97 the central excise officers visited the factory premises and resumed several incriminating documents.on examination of these document, it revealed that the company availed ..... these appellants failed to comply with the terms of this order within the stipulate period, then their appeals will become liable to be dismissed under section 35-f of the central excise act. however, as discussed above, the company appellants no.1 is allowed waiver of the entire modavt and penalty amounts,f or the disposal o their ..... the bifr dated 22.11.2000, which has been placed on record, shows that the company had been declared sick industrial unit under industrial companies (special provisions) act, 1985 and the scheme had been also sanctioned. the tribunal in amrit papers case (supra)dispensed with the pre-deposit of the amount as the company was registered .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... in or in relation to the manufacture of cement. while deciding that explosives satisfies this criterion the court used said mining and manufacture of cement was an integrated process. the use of the word integrated in such context cannot be ..... one place to another within the factory. the observation of the hon. rajasthan high court was in a different context of modvat credit for duty paid on explosives used in mines by a manufacturer of cement. in that context the rule required that the input on which cenvat credit could be taken should have been used ..... 1) deals with captive consumption and it is clearly laid down that there is duty liability on goods captively consumed unless exempted by notification issued under section 5a of central excise act. 34.7. there cannot be any argument that the appellants were under the bonafide impression that duty liability on goods captively consumed has been done away .....

Espi Industries and Chemicals Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC444Tri(Delhi)

..... the show cause notice, issued by the assistant collector at the instance of the collector, no doubt cites rule 1.0 but if the collector was acting under section 35a(2), the erroneous citation of the rule would not, by itself, have the effect of vitiating the proceedings.31. by examining all the citations ..... desired. contaminants may be divided into 2 main groups, water-miscible and water-immiscible substances, the first group including acid and neutral irritants, alkalis and soaps, explosives and photographs chemicals, and the second including such substances ad paraffin oils, paints, dusts and tars. numerous proprietary barrier creams are marketed and many of these ..... the exemption from duty under the aforesaid notification as the said product was printed boxes.the show cause notice were issued demanding duty under section 11a of the act. it was alleged that the assessee had mis-represented and suppressed the facts in the classification list and wrongly claimed exemption under the aforesaid .....

South India Viscose Ltd. Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC479Tri(Delhi)

..... there should be manufacture of goods, goods being articles which are known to those who are dealing in the market having their identity as such. section 3 of the act enjoins that these shall be levied and collected in such manner as may be prescribed, duties of excise, on all excisable goods other than ..... the atmosphere, thereby reducing the strength of solution; the reduction in its strength below the required degree would render the solution useless and hazardous -(prone to explosion), that it was neither sold nor purchased because of its instability. he draws our attention to the affidavit of shri kandaswamy, chief chemist of the appellants. ..... the solution cannot be stored in tanks since when the atmospheric temperature increases, the dissolved sulphite solution liberates inside the tank leading to the possibility, of explosion. the adjudicating authority passed the impugned order confirming the duty demand and also imposing a penalty of rs. 10,000/- on the appellants. hence this appeal .....