Court : Delhi
Decided on : Dec-18-1989
Reported in : [1990]33ITD28(Delhi)
..... inc. which was executed on 1-4-1985. there is no material on the record to show that this agreement was not acted upon. in may be that the assessed in its application under section 197 was seeking exemption under section 10(6) (vi) with reference to the remittance of the remuneration of us $ 13,000 to mr. stephen blash but ..... above order no appeal was filed by the assessed before the cit (a). such an appeal could be filed under section 248 of the act, instead the assessed filed a revision petition before the commissioner on 16-12-1985 under section 264 which is still pending.3. the learned commissioner being prima facie of the view that the aforesaid order of the ..... the assessed is aggrieved of the order dated 24-2-1987 of the learned commissioner of income-tax, delhi-iii, new delhi for the assessment year 1985-86, passed under section 263 of the income-tax act, 1961.2. the assessed is a company. it moved an application dated 10-11-1985 before the inspecting asstt. commissioner (asst.) under .....
Tag this Judgment!Court : Delhi
Decided on : Jun-14-1989
Reported in : [1989]30ITD255(Delhi)
..... on this point need not be interfered with. in view of the above, i dismiss the assesseds appeal and allow partly the departmental appeal.reference under section 255(4) of the it act, 1961as it has not been possible for us to come to an agreed conclusion in the appeals captioned above, we refer the following question for the ..... to be belonging to the karta representing the family in whose possession and custody the said asset was found. sub-section (4a) of section 132 introduces the aforesaid principle of rule of evidence (section 110 of evidence act) into the income-tax act and reads, inter alia, as below :'where any books of account, other documents, money, bullion, jewellery or ..... malti prasad ram prasad and malti prasad jagdish prasad, in which the assessed and his sons are partners were searched by the income-tax department under section 132 of the income-tax act, 1961. the search warrants were in the names of the firms and the partners of the said firm. the assessed, namely, shri malti .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-28-1989
Reported in : (1989)(24)ECC108
..... process is not very simple. though there is no clear indication of the use of the coated wires except that they are used in the manufacture of component parts of explosives, the purpose of coating, according to the learned counsel, is insulation. if insulated copper strips continue to be under item no. 26a(2) of cet ("copper manufactures, ..... issue for determination in this appeal is whether the processes applied by the appellants to bare steel wire amounted to "manufacture" within the meaning of section 2(f) of the central excises & salt act. if the resultant product, viz., pvc coated galvanised steel wire is distinct and different from the bare wire in name, character and use and ..... [1980 (6) e.l.t. 263]. he submitted that in the light of this judgment the appellant is the manufacturer in terms of section 2(f) of the central excises and salt act even if raw materials are given by idl.13. regarding valuation shri sundar rajan submitted that the assessable value of the goods has to include .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-23-1989
Reported in : (1989)(24)LC309Tri(Delhi)
..... of 'manufacture'. the collector of central excise (appeals) set aside the order of the assistant collector and held that 'garnetting' is not manufacture as contemplated by section 2(f) of the central excises and salt act, 1944 and, therefore, it was held that the goods arising after the process of garnetting are not excisable.3. smt. vijay zutshi, learned sdr appearing for ..... further urges that the process of garnetting in respect of which duty is demanded is a process falling within the definition of 'manufacture' as found in section 2(f) of the central excises and salt act, 1944 which reads as follows :- " 'manufacture' includes any process identical or ancillary to the completion of a manufactured product." 7. according to her in the instant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(28)LC177Tri(Delhi)
..... representative appearing for the collector supported the impugned order and contended that the collector (appeals) has rightly held that the goods having rectangular shape, the cross-sectional dimension should be the diagonal measurements. he also urged that notification has to be strictly interpreted.4. we have carefully considered the submissions made by the learned ..... imported are stainless steel flats having rectangular shape, the measurements of which have already been mentioned above. the question is what should be considered as cross sectional dimension of the goods because the goods would be eligible for the lower exempted rate of 60% if it is below 10 mm. there is no ..... herein imported a consignment of stainless steel flats of the following dimensions: and cleared it on payment of 150% duty under heading 73.15(2) customs tariff act, 1975 on 7.7 1983. subsequently, they filed a refund claim on the ground that the goods were eligible for exempted assessment at 60% being covered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-14-1989
Reported in : (1990)LC342Tri(Delhi)
..... and described as main drive system by the importer requires an import licence and the importer had contravened the provisions of import control order 1955 read with sections 11 and 111(d) of the customs act. but however, he has held that there is no mis-declaration of the goods in the bills of entry. the addl. collector has based his findings .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-13-1989
Reported in : (1990)(26)ECC60
..... appeal memo in which they have stated there is no definition of drug/drug aid in customs or central excise tariff and that the definition in drugs & cosmetics act 1940 in section 3(b)(i) and 3(b)(ii) should be adopted according to which even components of drug like gelatine capsules would be considered as drug.they have, ..... we are unable to agree with the appellant's contention that classification of sodium lauryl sulphate should be made following the definition of drug in the drugs and cosmetics act, 1940.this is because we find from the decision of the tribunal in the anand synthochem pvt. ltd. case cited by shri chandrasekaran, the classification of the ..... goods under item 15-aa of central excise tariff has been confirmed. as for the classification under the customs tariff act, one has to have regard to the chapter notes in determining the classification under the customs tariff act. in this case, we find a lot of force in the learned sdr shri chandrasekaran's submissions that sodium .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-09-1989
Reported in : (1990)(30)LC39Tri(Delhi)
..... the expression 'perfumed oil' as under : "the expression 'perfumed oil' must connote an oil to which perfume has been imparted by way of positive and deliberate act and not as meaning an article which just happens to have perfume".11. in the light of above discussion, we are of the view that the products, in ..... appellants are manufacturing these products since more than 25 years and they were subject to control of food and drugs administration of maharashtra state under drugs and cosmetics act, 1940. as the said administration classified the products as 'cosmetics' and as central excise duty on cosmetics and toilet preparations and perfumed hair oil was imposed by ..... not discussing this aspect of the appeal.16. after coming into force of the cet act 1985, entire basis of the classification has changed. the appellants have produced a copy of the opinion given by the director general of health services (drug section) from a letter of the central board of customs & excise dated 18-3-1988 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC91
..... the relevant time. the tariff entry 27(b), for convenience of reference, is reproduced below: "27(b) - manufactures, the following, namely, plates, sheets, circles, strips, shapes and sections, in any form or size, not otherwise specified." the learned collector has also ruled as to the basis of the value to be adopted and has restricted the demand for ..... the insulated copper strips would be liable to duty under tariff item 26a(2) while the insulated aluminium strips would be liable to duty under item 27(b) of the act."devi dayal non-ferrous industries pvt.ltd. v. collector of central excise, bombay -1984 (16) e.l.t. 537 (tribunal)) took note of the following three ..... same heading. the appellants plea that the strips are of electrical grade and that these are conductors makes no difference so far as the classification of the goods under section 27(b) is concerned as they have not been able to show that aluminium conductors of the type manufactured by them, fall under any other tariff entry. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-02-1989
Reported in : (1990)(26)ECC10
..... the plant is to produce or processing of goods. to emphasise his point, he pressed into argument the definition of factory in section 2(c) and that of manufacture in section 2k of the indian factories act, 1948.7. for the purpose of analysing the definition of manufacture and of processing of goods, we have to confine ourselves to ..... 1. the appellant m/s. amrit banaspati co. ltd. (paper division) saila khurd, district (hoshiarpur) has filed this appeal under section 35-b of the central excises & salt act, 1944 against the impugned order in annexure a-l passed by the collector of customs & central excise (appeals), new delhi rejecting their appeal against the ..... the definition and interpretation of definition as found in the excise acts and to look into the meaning in other legislations is out .....
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