Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1992)LC247Tri(Delhi)
..... chemicals, porbandar v. collector of customs, bombay reported in 1986 (23) e.l.t. 283 the tribunal had taken the view that section notes and chapter notes in the customs tariff act are a part of the statutory tariff and thus relevant in the matter of classification of goods under the customs tariff. the relevant headings ..... headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an overriding force on the respective headings. the goods in ..... be interpreted and applied in the light of section notes and chapter notes which are statutory and binding like the headings themselves. these. section notes and chapter notes sometimes expand and sometimes restrict the scope of certain headings. in other words the scheme of the customs tariff act is to determine the coverage of the respective .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-02-1989
Reported in : (1989)(24)LC177Tri(Delhi)
..... is not tenable at all. the word 'primary manufacturer' is defined for limited purpose in the relevant rule, whereas, the word 'factory' is specifically defined under section 2(e) of the central excises and salt act, 1944. in terms of this definition, factory means any premises including the precincts thereof, wherein or in any part of which the excisable goods are manufactured .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-29-1989
Reported in : (1989)(24)LC465Tri(Delhi)
..... to them w.e.f. 1-3-1984 be not withdrawn and why the duty involved on the clearances of the said products be not demanded under section 11a of the central excises and salt act, 1944.5.1. issue no. (1). - the asstt. collector in de novo proceedings, on remand from the collector (appeals), has held these ..... medicine under the central excise tariff has to conform to the definition of the said expression 'patent or proprietary medicine' under tariff item 14e. reference to the drugs act for the purpose of classification under the central excise tariff does not appear to be relevant in view of the general principle enunciated by the supreme court. applying ..... prima facie evidence of the fact that the subject goods are drugs. it is true that the definition of "patent or proprietary medicines" under the drugs and cosmetics act cannot be applied for interpretation of item no. 14e of the central excise tariff schedule. however, what is relevant and significant is that the two definitions have many .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-13-1989
Reported in : (1989)(22)ECC343
..... cylinders; blocks, plates, cylinders and lithographic stones prepared for printing purposes (for example planed, grained or polished)." the entry in item no. 90.10 of customs tariff act, 1975 reads as follows - "apparatus and equipment for automatically developing photographic (including cinematrographic) film or paper in rolls or for automatically exposing developed film to rolls of ..... plate processor model mt-a2 with its accessories under entry item no. 84.34 instead that of in entry item no. 90.10 of the customs tariff act, 1975 as has been done by the lower authorities. the appellants are aggrieved by the rejection of their appeal before the appellate collector of customs, bombay ..... chemical dictionary". he has also referred to the explanatory notes of february 1972 in regard to section xviii at page 1554 in regard to item 90.10 and also e.n. to 84.34 at page 1279 in section xvi. relying upon these materials produced by him, shri sogani sought for classification of the apparatus .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-17-1989
Reported in : (1989)(24)ECC61
..... stated that such abnormal high price is almost equal to the price of prime wool. the dy. collector held the licence as invalid and confiscated the goods under section 111(d) of the customs act, with an option to pay a fine of rs. 30,000/- in lieu of confiscation.4. on appeal before the collector (appeals), he upheld the order of ..... appellants for issue of a detention certificate, it is a known fact that this tribunal has no such powers as no provision for the same is governed under the customs act and it is left to the discretion of the customs authorities to allow the relief requested on merits, taking into consideration, however, the fact that the appeal has been allowed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-30-1989
Reported in : (1990)LC309Tri(Delhi)
..... is carried out in the area between gate no. 1 and gate no. 2, the said area cannot be categorised and defined as a factory under section 2(e) of the central excises and salt act, 1944. that on 30-6-1985, the factory had prepared a daily despatch statement of the goods to be lifted from their factory of the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-07-1989
Reported in : (1991)(31)ECC326
..... cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. section 14(vi) defined oil seeds thus :- "oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or ..... includes" what it defines, but, in that case, the definition itself is not complete. in the case before the court, entry no. (iv) in section 14 of the central sales tax act spelt out all the various categories of goods covered by the entry. it read : the supreme court goes on to observe that the words "that is ..... should not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. the respondents were allowed to avail themselves of the procedure for provisional assessment as laid down in rule 9b. by their reply dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-03-1989
Reported in : (1989)(23)LC337Tri(Delhi)
..... of lower rate of duty applicable to the woollen and synthetic rags by relevant exemption notifications. the goods have been confiscated under section 111(d) of the customs act, 1962 read with section 3(2) of the imports and exports (control) act. a fine of rs. 2.5 lakhs for each of the two consignments has also been imposed. no penalty has, however, been .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-21-1989
Reported in : (1989)(25)LC164Tri(Delhi)
..... '. the department of electronics has specifically stated that the goods imported by the appellants serve as a terminal to the programmable logic controller.the customs authorities are duty bound to act upon the clarification issued by the doe which is the highest authority of the government of india dealing with computers. it has been held by the bombay high court in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1989)(24)ECC167
..... to as products). the respondents had filed the classification list classifying the above products under chapter sub-heading no.8548.00 of the schedule to central excise tariff act, 1985 with duty @ 15% ad valorem. that according to the appellants, the main purpose of these products was to make connections to electrical circuits depending on ..... voltage not exceeding 1000 volts and that they are correctly classifiable under chapter sub-heading no. 8536.90 of schedule to central excise tariff act, 1985 and would attract duty at 20% ad valorem. a show cause notice was issued and after adjudication of the case, the assistant collector classified the ..... manufactured by human agency from products like wood and other things. but it is now well settled that while interpreting items in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by .....
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