Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1993)(67)ELT400Tri(Mum.)bai
..... show cause notice, is of transporting unmanifested cargo, containing narcotics, and non-compliance of the statutory requirements, and if penal consequences vide section 114 cannot be attributed, section 117 of the act, even though not specifically mentioned in the show cause notice, can be invoked. there is no legal bar against the same.10. ..... speak well of the performance of the system. though, in this case, this is a consignment of hashish, the unauthorised consignment could be even an explosive. if the carrier is not mindful of his obligation to carry only those items of cargo, which are permitted to be loaded by the proper officer ..... remains to be examined, is whether the appellants could be held liable to imposition of penalty vide section 114 of the customs act. as per the said section, penal liability accrues where the provisions of section 113 of the act stand attracted.the consignment transported was subsequently detected to contain narcotics, though the same was declared as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(61)ELT126TriDel
..... [1988 (38) e.l.t. 535] in which it was held that the processes of bleaching, dyeing, etc. amount to 'manufacture' in terms of section 2(f) of the act because a new commercial commodity comes into existence. he made another alternative submission that the goods could be classified under sub-heading 5805.19.10. shri chakraborty, further ..... -1-1974 as applying to the subject goods on the ground that at that time the processes of "bleaching" and "dyeing" were not specified in section 2(f) of the central excises and salt act, 1944 as processes of manufacture - processes which were subsequently included in the definition of manufacture under the central excises and salt ..... act in 1944 and in the central excise tariff act in 1985. she also rejected the plea of the appellants that they were not asked to show cause for classification under chapter 52 whereas the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC475Tri(Delhi)
..... the finance bill, 1992 (which recieved the assent of the president on 14-5-1992) the definition of collector of customs given in clause (8) of section 2 of the customs act, 1962 which define "collector includes an additional collector of customs" was amended by substituting the words "(8) collector of customs, except for the purposes of ..... is to say, upto 25-6-1992 was available to them for filing the appeal against the said order of the additional collector under sub-section (2) of section 35b of the central excises & salt act, 1944. but meanwhile the central government amended rule 2 of the central excise rules, 1944 by central excises (fourth) amendment rules, 1992. ..... 115. removal of doubts - for the removal of doubts, it is hereby declared that notwithstanding the amendment made in clause (8) of section 2 of the customs act, 1962 (52 of 1962), by this act, the provisions of chapter xv shall continue to apply in so far as they relate to any decision or order passed by an additional .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT850TriDel
..... said that instant coffee is covered under heading 2101.10 but not instant french coffee. had there been an explanation equivalent to hsn in central excise tariff act then these goods would be covered under heading 2101.10 but not otherwise. he said that this issue is squarely covered by brooke bond india ltd., decision ..... cleared by the appellants. the appellants had claimed the classification of the instant soluble coffee chicory blend under sub-heading no. 0901.20 of central excise tariff act, 1985. according to the department these goods are classifiable under sub-heading 2101.10. different collectors (appeals) have taken the similar view and since the appellants ..... that the collector erred in invoking rule 3b of interpretative rules of the central excise tariff act without exhausting rule 1. according to rule 1 classification should be determined according to the terms of the headings and any relative section or chapter notes as it was held in the case of amit polymers and composite ltd. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT496TriDel
..... registrar of sailing vessel veraval, at page no. 64, 72, 80,88,96,104,118,132 and 144 of the paper book. 'vessel' has been defined in section 3(63) of the general clauses act, as under :- " 'vessel' shall include any ship or boat or any other description of vessel used in navigation." under amending central excise notification no. 102/80-c ..... boats manufactured by the assessee, for the purposes of levy of central excise duty under tariff item no. 68 of the erstwile first schedule to the central excises and salt act, 1944 (hereinafter referred to as the tariff'). the collector of central excise (appeals) had held that "since the accessories in question were essential part of the boats, their value has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC271Tri(Delhi)
..... 1993 inserted a fresh para 3c with an explanation in notification 339/85 in the following manner : "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 directs that each ..... that the exporter's declaration form in form a and in form b annexed to this public notice, shall meet the requirement of exports documentation under section 50 of the customs act, 1962 in view of the special nature of exports. other instructions regarding submission of periodical return etc. will remain unchanged.33. the above public notice ..... of customs, which inter alia, stated that export declaration form a & b annexed to the public notice will meet the requirement of export documentation under section 50 of the customs act, 1962 in respect of export of consultancy service, which has not been in physical form, and having regard to the special nature of the exports. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC453Tri(Delhi)
..... description specified in the schedule hereto annexed and falling under the schedule to the central excise tariff act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under section 3 of the central excises and salt act, 1944 (1 of 1944). 17. sludge obtained in the sewage or effluent treatment plant belonging ..... the process of manufacture involved i.e. even with the aid of power. such scheme also appeared even prior to coming into operation of the central excise tariff act, 1985. the departmental representatives, on the other hand, has relied on the dictionary meaning of "handicrafts" from encyclopaedia of britannica which is reproduced below :- "occupations ..... by the craftsmen. notification no. 76/86-c.e., dated 10th february, 1986 supersedes notification no. 234/82. the scheme of the central excise tariff act has been that the central govt. had issued two types of notifications. for the goods manufactured without the aid of power and exempted from central excise duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT44TriDel
..... type sub-hearth construction, indicating typical refractories employed in (left) an acid lining and (right) a basic lining. although only two electrodes are shown in this section, furnaces of this type (which operate on three-phase current) have three electrodes. (see figure 18-6 for inverted-arch-type sub-hearth construction applied to furnaces ..... manufacturers of iron and steel, and articles of iron and steel, falling under chapter 72 and chapter 73 respectively of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the tariff). they had two electric arc furnaces of 11/12 mt. capacity each. as per rule 57a read with rule ..... bricks constitute an essential part of the furnace without which furnace could not work.12. the bricks are classified under chapter 69 of schedule to central excise tariff act, 1985 under heading 69.01.00. the heading reads refractory ceramic goods such as bricks, blocks, tiles and similar refractory ceramic constructional goods. the bricks .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC80Tri(Delhi)
..... v. raymond woollen mills ltd., 1995 air scw 1181. fruits products order, 1955, dated 3-5-1955 has been made under section 5 of the essential commodities act, 1955. the essential commodities act was enacted for the purpose of controlling the production, supply and distribution of and trade and commerce in certain commodities in the interest ..... it is used directly as 'beverage' or as a base for beverage. for deciding the classification the specific entry in the tariff heading/sub-heading supported by section/chapter notes is the main factor since, heading no. 22.02 specifically excludes the 'other non-alcoholic beverages containing fruit juices', the product 'sharbat rooh afza' ..... changes made in the year 1994, the product was being classified by the appellants under sub-heading no.2107.91 of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the tariff). heading no. 21.07 of the tariff covered - edible preparations, not elsewhere specified or included. on 23-3 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC359Tri(Delhi)
1. this reference application has been filed by the collector of central excise, allahabad under section 35g(1) of central excises & salt act, 1944 stating that the following question of law has arisen out of the tribunal's order no. a/1091/94-nrb, dated 23-12-1994 :- "whether the hon'ble ..... drawn up and the question of law referred to the high court. apparently the prayer in the collector's affidavit ignores the statutory requirements and scope of a reference under section 35g. we, however, proceed to deal with the contents of the application on merits.2. the question posed for reference to the high court follows the tribunal decision holding ..... high court in commissioner of income tax, shillong v. basanta kumar agrawala. their observations are extracted below :- we are unable to appreciate the contention of the revenue. although section 256(2) has been couched in a mandatory form to indicate as if the tribunal were obliged to refer any question of law arising out of such order, it does .....
Tag this Judgment!