Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Page 83 of about 3,867 results (0.139 seconds)

M/S. Madhucon Granites Pvt. Ltd. Shri N. Krishnaiah Vs. Cce, Hyderabad

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the conditions of the notifications no.52/2003-cus. dt. 31/3/2003, as detailed in annexure c2 of the notice from mgpl under the provisions of section 28 of the customs act, 1962. viii). customs duty amounting to rs.1,39,95,520/- (rupees one crore thirty nine lakh ninety five thousand five hundred and twenty only) ..... 19. diamond wires 20. diamond segments 21. tungsten carbon drill rods 22. steel feathers and wedges 23. burner nozzle 24. welding rods 25. hydraulic oil and lubricants 26. explosives 27. chisels, hammers, chain pulley blocks 28. steel pillow kits 29. dust collector 30. consumables and tools 16. the demand is confirmed for failure of the appellant to ..... tariff area. thus, duties of excise are leviable on excisable goods manufactured in india either at the rates specified in the central excise tariff (under sub-section (1) of section 3 or an amount equal to the aggregate of duties of customs leviable on goods produced outside india and imported into india. in either case, the goods .....

M/S. Syndicate Bank Vs. Cce, Mangalore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... the representations made, came to the conclusion that the demands raised in the show cause notice are correct and hence confirmed the demands and imposed penalties under various sections and ordered for the interest. 3. ld. chartered accountant appearing on behalf of the appellant would submit that a) as regards difference in valuation of the taxable ..... expression india includes the territorial waters of india. indian territorial waters extend up to twelve nautical miles from the indian land mass. chapter v of the finance act which governs the levy of service tax has not extended to the levy to designated areas in the continental shelf and the exclusive economic zone of india (as ..... in form of share of income. it is his submission that they received the amount in foreign exchange which itself is not liable for taxable under the finance act, 1994. it is his further submission that the services which were rendered by the person appointed by the appellant was in qatar and oman, which is outside .....

Cce, Chennai and Others Vs. Sundaram Brake Linings and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... 9. the cenvat credit rules, 2004 have been made by the central govt. in exercise of the powers conferred by section 37 of the central excise act, 1944 and section 94 of the finance act, 1994. the enabling provisions under section 37(2) allow the central govt. to make rules, inter alia, for the following:- (xvia) provide for the credit ..... provisions of section 46 attracts prosecution and penalty under section 92 of the factories act, 1948. a service tax on outdoor catering services is paid by the manufacturer for running the canteen, irrespective of the fact that ..... cost of subsidised food is included in the cost of production. we further note that in case of a factory having more than 250 workers under section 46 of the factories act, 1948, it is mandatory on the part of the factories to provide a canteen facility within the factory premises and failure to comply with the .....

Commissioner of Customs (import) Nhava Sheva Vs. Bharathi Rubber Linin ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the value arrived at on the basis of lme bulletin after allowing the discounts prescribed therein and the said circular does not override the express provisions of section 14 of the customs act or the cvr. inasmuch as the transaction value has been rejected under rule 10a, the assessing officer was required to determine the same by proceeding sequentially under rules .....

M/S. Loreal India Private Ltd. Vs. Commissioner of Central Excise, Pun ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... was imposed on the appellants under rule 15 of the cenvat credit rules read with sec.11ac of the act and interest amounting to rs. 19,94,658/- already paid was adjusted against the total interest liability. the appellants are in appeal before the tribunal against the impugned ..... show-cause notice dated 26.6.2007 was issued to the appellants demanding duty under rule 14 of the cenvat credit rules, 2004 read with proviso to section 11a(1) of the central excise act. in the show-cause notice, inadmissible credit of rs.3,52,38,785/- of service tax, plus rs. 7,04,776/- of education cess on service ..... .08 in which the amounts demanded in the show-cause notice were confirmed under rule 14 of the cenvat credit rules, 2004 read with proviso to section 11a(1) of the of the central excise act, 1944 and the amount already paid by the appellants were appropriated against the total duty demanded as above. penalty of rs. 4,23,11,080/- .....

M/S. the India Cements Ltd. Vs. Cce, Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... products. the learned commissioner confirmed the demand of cenvat of rs.53,23,756/- under proviso to section 11a(1) of the central excise act, 1944 read with rule 14 of the said rules, 2004 along with interest under section 11ab of the act, 1944 read with rule 14 of the said rules 2004 and imposed penalty of equal amount of ..... , chapter 84, chapter 85, chapter 90, heading no. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the first schedule to the excise tariff act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii) (iv) moulds and dies, jigs and fixtures; (v) refractories and ..... on capital goods, namely ms angles, ms beams, ms channels and tmt bars classifiable under heading 72, 73 and 74 of the schedule to the central excise tariff act, 1985. it has further been alleged that the chapter heading of these items were not covered under the definition of capital goods under rule 2(a) of the said .....

Collector of Central Excise Vs. Travancore Electro

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(101)ELT486TriDel

..... , in the earlier order also, the tribunal had accepted this fact. the extract from encyclopaedia of chemical technology (ii edition) by kirk othmer describes the explosive behaviour of acetylene. the paragraphs read as under: "acetylene is an unstable compound with a strong tendency to decompose into its constituent elements, carbon and hydrogen ..... the acetylene gas was highly unstable tending strongly to decompose into its constituent elements, namely, carbon and hydrogen. such decomposition could result in intense heat and explosion. to avoid such risk, the gas is dissolved in acetone and packed in specially constructed tanks. citing from reigal handbook of industrial chemistry by james ..... that the acetylene gas produced in the firm cannot be termed as 'goods' classifiable under t.i. 14h".2. the jurisdictional collector caused an application under section 35e(iv) of the cesa, 1944 to be filed against this order. the collector (appeals) held that since the gas conformed to the description of .....

Collector of C. Ex., Jamshedpur Vs. Hindustan Copper Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)LC868Tri(Kol.)kata

..... the present appeal faults the order of the collector for having interpreted the notification based on purported legislative intent.5. the notification grants exemption, inter alia, to explosives "used in the manufacture of copper..... concentrates". in metallurgy, 'concentration' is the process of obtaining a mass of high metal content from the ore or ..... obtaining copper ore in the mines is a mining operation quite distinct from ' manufacturing process denial of benefit of exemption to the appellant for use of explosives would make the amendment redundant and inoperative. it is a settled point of law that no interpretation should be given which defeats the legislative intent manifest ..... give true import and meaning, not to make it purposeless and nugatory. it is well settled which is also provided in section 13 of the general clauses act, 1897 of the central acts that unless there is anything repugnant to the subject or context the word singular shall include plural and vice versa. the .....

Collector of Central Excise Vs. Eastern Chemical and Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(52)ELT290TriDel

..... the description as cited above, and heading 36.03 is not applicable in view of the fact that the heading as per the hsn excludes articles not containing any explosive or inflammable charge (small caps, tubes, electrical apparatus, etc.) which are classified according to their nature under their respective headings.the following case laws were cited :- ..... here would hold good in the case of new tariff also unless it could be shown in a particular case that the general principles of interpretation or section notes or chapter notes included therein enjoin otherwise.23. in the instant case while the department has not been able to satisfy the above criteria the respondent ..... metals and alloys, whether sheathed or unsheathed, ad-valorem.the conductor of any core of which, note being onespecially designed as a pilot core has a sectional areanot exceeding 1.5 square millimetres in the case ofcopper, or not exceeding 2.5 square millimetres in thecase of aluminium or of not more than equivalent(ii .....

Ambuja Cement Rajasthan Ltd. and Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC484

..... relevant rule governing input duty credit is rule 3 of the cenvat credit rules, 2001. the ground on which the credits taken by the appellants in these appeals on explosives under the said rule was disallowed by the lower appellate authority is that the said goods does not fit in the definition of "input" under clause (f) of ..... v. birla corporation ltd., 2002 (146) elt 215, this submission is not contested. in the cited cases, one of the issues considered by this bench was whether the explosives used by the respondents for mining limestone at sites outside their cement factory were eligible inputs for modvat purpose. in each of the two cases, the relevant period was april ..... therefore, apply to the instant cases as well.accordingly, these two appeals are also allowed.6. if any deposit made by any of these appellants under section 35-f of the central excise act is lying with the department, the same shall be refunded to them as early as possible, at any rate within a period of 30 days from the .....