Array ( [0] => ..... a show cause notice for the ineligible capital goods as listed out in para 2 of their letter and to report compliance. as regards the review under section 35e of the cea act, 1944 is concerned, there was no ambiguity in the mind of the department of revenue about the exercise of the power under rule 57t by the ..... submitted that an amount of rs. 53,671.23 has been taken as modvat credit on the capital goods which were not covered under rule 57q of the central excise act, 1944 as they were not mentioned as capital goods under the rules. the items pertaining to this category are hardness tester, dust collector, transformer and pane. he, ..... of stainless steel castings falling under chapter heading no. 7325.30 and stainless steel pipe fittings falling under chapter heading 7307 of the schedule to the central excise tariff act, 1985. they have availed modvat credit on capital goods under rule 57q of the central excise rules, 1944. it was alleged that they have contravened the provisions of ..... [1] => ..... be printed on a package itself or made on a card or tape fixed firmly to the package or container bearing the required information. section 32 of the prevention of food adulteration act, 1954 provides that every package of food shall carry a label and, unless otherwise provided, the label shall contain the trade name or ..... would be in contravention of the provisions of the standards of weights & measures (packaged commodities) rules, 1977 and of the rules under the prevention of food adulteration act, 1954 in the case of chocolates, or of the drugs and cosmetics rules in the case of the medicaments. the judgment of the delhi high court in ..... label contains information necessary to meet the requirements of the standards of weights & measures (packaged commodities) rules, 1977, and in addition, the prevention of food and adulteration act, 1954 in the case of nestle india ltd., and the drugs & cosmetics rules in the case of johnson & johnson ltd. providing that the goods cannot be marketed ..... [2] => ..... sales tax act.following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw material for construction of plant cannot be said to be use as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central ..... [3] => ..... price declared at us $ 3.40 was held to be a misdeclaration. accordingly, the goods were held as liable to confiscation and the appellant liable to penalty under section 114 of the customs act. since bulk of the goods had already been exported, the order confiscated 66 coffee mugs which had been retained as representative samples. the order also imposed a penalty ..... [4] => ..... sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw matarial for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central ..... [5] => ..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ec prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice unit was working ..... duty leviable thereon and without following the procedure as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs. 46,50 ..... [6] => ..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ce prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice nit was working ..... duty leviable thereon and without following the procedures as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs.46,50 ..... [7] => ..... officers visited the factory of the respondents on 20-5-1998. shri v.k. dhawan, chairman of the respondent in his statement dated 20-5-1998 recorded under section 14, of the said act stated that, "varco" is the monogram of varco b.j., their joint venture partners.4. on the respondent's invoices, the brand name of product has been given ..... pvt. ltd. for the manufacture of equipments used in oil drilling viz. elevators, manual tongs, slips and their spares classified under heading no. 84.77 of the central excise tariff act, 1985. varco sara are registered with central excise range-ii, dehradun under registration no.3. the central excise officers of dehradun gathered an intelligence that the appellant are affixing the ..... [8] => ..... court of karnataka in the case of tata consultancy services v. uol reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical ..... of engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and ..... question whether any one or more of the above functions performed by the respondent come within the ambit of the relevant section, it is necessary to appreciate the provisions of the relevant section of act and the rules made thereunder. "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders ..... [9] => ..... are specifically designed to be used for storage batteries in question and are nothing but improvised version of the usual and age-old caps and have to act as caps replacement. in terms of section note 2(b), the ceramic plugs have to be treated as parts of storage battery and nothing else. in our view commissioner (appeals) has erred ..... in invoking the provisions of rule 3(b) of rules of interpretation. in terms of section note 2(b) of section xvi and in view of the fact that the ceramic plugs are nothing but replacement of caps, the same are clearly classifiable as part of the storage batteries ..... of ceramic as well as other substances.12. the respondents have also referred to board's order no. 29/5/94-cx, dated 9-3-94 issued under section 37b laying down that the plastic caps meant for battery cells are to be properly classified under heading 39.26. the original adjudicating authority has dealt with the said ..... ) Explosives Act 1884 Section 4 Definitions - Court Customs Excise and Service Tax Appellate Tribunal Cestat - Year 2003 - Page 9 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: customs excise and service tax appellate tribunal cestat Year: 2003 Page 9 of about 225 results (0.100 seconds)

May 23 2003 (TRI)

Commissioner of Central Excise Vs. Interfit Techno P. Ltd.

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

Decided on : May-23-2003

Reported in : (2003)(88)ECC551

..... a show cause notice for the ineligible capital goods as listed out in para 2 of their letter and to report compliance. as regards the review under section 35e of the cea act, 1944 is concerned, there was no ambiguity in the mind of the department of revenue about the exercise of the power under rule 57t by the ..... submitted that an amount of rs. 53,671.23 has been taken as modvat credit on the capital goods which were not covered under rule 57q of the central excise act, 1944 as they were not mentioned as capital goods under the rules. the items pertaining to this category are hardness tester, dust collector, transformer and pane. he, ..... of stainless steel castings falling under chapter heading no. 7325.30 and stainless steel pipe fittings falling under chapter heading 7307 of the schedule to the central excise tariff act, 1985. they have availed modvat credit on capital goods under rule 57q of the central excise rules, 1944. it was alleged that they have contravened the provisions of .....

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Jun 17 2003 (TRI)

Johnson and Johnson Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jun-17-2003

Reported in : (2003)(156)ELT134Tri(Mum.)bai

..... be printed on a package itself or made on a card or tape fixed firmly to the package or container bearing the required information. section 32 of the prevention of food adulteration act, 1954 provides that every package of food shall carry a label and, unless otherwise provided, the label shall contain the trade name or ..... would be in contravention of the provisions of the standards of weights & measures (packaged commodities) rules, 1977 and of the rules under the prevention of food adulteration act, 1954 in the case of chocolates, or of the drugs and cosmetics rules in the case of the medicaments. the judgment of the delhi high court in ..... label contains information necessary to meet the requirements of the standards of weights & measures (packaged commodities) rules, 1977, and in addition, the prevention of food and adulteration act, 1954 in the case of nestle india ltd., and the drugs & cosmetics rules in the case of johnson & johnson ltd. providing that the goods cannot be marketed .....

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Aug 22 2003 (TRI)

Lloyds Metals and Engineers Ltd. Vs. Addl. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Aug-22-2003

Reported in : (2003)(90)ECC381

..... sales tax act.following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw material for construction of plant cannot be said to be use as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....

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Aug 29 2003 (TRI)

Vishal Exports Overseas Limited Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-29-2003

Reported in : (2003)LC939Tri(Delhi)

..... price declared at us $ 3.40 was held to be a misdeclaration. accordingly, the goods were held as liable to confiscation and the appellant liable to penalty under section 114 of the customs act. since bulk of the goods had already been exported, the order confiscated 66 coffee mugs which had been retained as representative samples. the order also imposed a penalty .....

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Aug 29 2003 (TRI)

Lloyds Metals and Engineers Ltd. Vs. Acce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Aug-29-2003

Reported in : (2003)(111)LC722Tri(Mum.)bai

..... sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw matarial for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....

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Sep 02 2003 (TRI)

Harshvardhan Exports and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-02-2003

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ec prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice unit was working ..... duty leviable thereon and without following the procedure as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs. 46,50 .....

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Sep 02 2003 (TRI)

Harshvardhan Exports and R.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-02-2003

Reported in : (2003)(90)ECC403

..... eou cannot be warehoused goods, they being goods manufactured in india & not imported non duty paid goods. such goods would be liable for duty under section 3 of central excise act, 1944. notification 1/95 ce prescribes the exemption from central excise duty on such fabrics procured under ct3 procedure. once goods are liable for duty under ..... duty free with the obligation to export the processed fabrics processed there from or dispose of otherwise in accordance with the exim policy. as contemplated under section 71 of the customs act, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. in this case the notice nit was working ..... duty leviable thereon and without following the procedures as laid down under 100% eou scheme, thereby they has contravened the provisions of exim policy and section 62, 68 & 71 of customs act, 1962 in as much as they have illicitly cleared/sold out 3,87,552.00 l.mtrs. of grey fabrics valued at rs.46,50 .....

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Sep 16 2003 (TRI)

Commissioner of Central Excise Vs. Varco Sara India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-16-2003

Reported in : (2004)(171)ELT79TriDel

..... officers visited the factory of the respondents on 20-5-1998. shri v.k. dhawan, chairman of the respondent in his statement dated 20-5-1998 recorded under section 14, of the said act stated that, "varco" is the monogram of varco b.j., their joint venture partners.4. on the respondent's invoices, the brand name of product has been given ..... pvt. ltd. for the manufacture of equipments used in oil drilling viz. elevators, manual tongs, slips and their spares classified under heading no. 84.77 of the central excise tariff act, 1985. varco sara are registered with central excise range-ii, dehradun under registration no.3. the central excise officers of dehradun gathered an intelligence that the appellant are affixing the .....

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Sep 18 2003 (TRI)

Commissioner of Central Excise Vs. Rabindra Das

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-18-2003

Reported in : (2003)LC708Tri(Kol.)kata

..... court of karnataka in the case of tata consultancy services v. uol reported in 2001 (130) e.l.t. 726 (kar.) has held that section 65(13) of finance act, 1994 defined "consulting engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical ..... of engineering advice on the basis of knowledge of engineering and accordingly valuers rendering service as "consulting engineers" come within the meaning of section 65(48)(5) of finance act, 1994 and service tax is leviable on services provided by such valuers. we therefore, hold that the order impugned is not legal and ..... question whether any one or more of the above functions performed by the respondent come within the ambit of the relevant section, it is necessary to appreciate the provisions of the relevant section of act and the rules made thereunder. "any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders .....

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Sep 30 2003 (TRI)

Commissioner of Central Excise Vs. Cerafil

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-30-2003

Reported in : (2003)(158)ELT646Tri(Kol.)kata

..... are specifically designed to be used for storage batteries in question and are nothing but improvised version of the usual and age-old caps and have to act as caps replacement. in terms of section note 2(b), the ceramic plugs have to be treated as parts of storage battery and nothing else. in our view commissioner (appeals) has erred ..... in invoking the provisions of rule 3(b) of rules of interpretation. in terms of section note 2(b) of section xvi and in view of the fact that the ceramic plugs are nothing but replacement of caps, the same are clearly classifiable as part of the storage batteries ..... of ceramic as well as other substances.12. the respondents have also referred to board's order no. 29/5/94-cx, dated 9-3-94 issued under section 37b laying down that the plastic caps meant for battery cells are to be properly classified under heading 39.26. the original adjudicating authority has dealt with the said .....

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