Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1990)LC116Tri(Delhi)
..... find it conducive to their own activities if imports of jumbo rolls are allowed to others. but does it make the "persons aggrieved" in terms of section 129 a of the act? 27. we agree that the law and the terms therein should be interpretted liberally. but while giving interpretation it has to be remembered that such ..... occurring in that section was not defined in the customs act. he referred to the definition of "persons aggrieved" in law lexicon edited by shri p. ramanath iyyer (reprinted edition -1987) and brought its ..... two appeals before this tribunal.9. shri kantawala, the learned advocate for northern plastics submitted that hpf are not "aggrieved persons" within the meaning of section 129-a of the customs act,1962 and that they have no right to file appeals against the orders passed by the two collectors. he argued that the expression "person aggrieved" .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-21-1989
Reported in : (1990)LC388Tri(Delhi)
..... to add vitamin "a' before marketing the product, otherwise, the respondent will be liable for prosecution under provisions of section 7 read with provisions of section 16 of the prevention of food adulteration act. as per provisions of section 7, no person can manufacture or sell any adulterated food. so according to him, vitamin 'a' is an integral ..... 25 i.u. of synthetic vitamin 'a' per gram.7. he, further, referred us to the definition of word "adulterated" as laid down under section 2(ia) of the prevention of food adulteration act, 1954 (as amended upto 1986), relevant portion of which is as under : "2(ia) - "adulterated" - an article of food shall be deemed ..... clause 4 of the vegetable oil product control order, 1947 issued an order called the vegetable oil product (standards of quality) order. 1975. under provision of section 2 of the said order, no person can manufacture or sell any vegetable oil product unless it conforms to the standards of quality and other requirements for vanaspati .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-15-1989
Reported in : (1990)(25)ECC232
..... to emphasise that the product is a children's picture book. he also drawn our attention to the definition of "book" as contained in section 1 of the press & registration of books act, 1867 which defines "book" as including 'any volume part or division of a volume, and pamphlet, in any language, and every sheet ..... , constituting the whole or a part of a complete work and designed for binding." 17. reference to the definition of "book" in the press & registration of books act, 1867, mitra's "legal & commercial dictionary" and stroud's 'judicial dictionary' also shows us that "book" includes even loose sheets of paper. the entire material ..... comprising of a small machine and complimentary cards. the first consignment of these "educational audio picture cards" was cleared under heading 49.03 of the customs tariff act without payment of any customs duty. the 2nd consignment was classified under tariff sub-heading 4911.99 both by the assistant collector and the collector (appeals), rejecting .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-21-1989
Reported in : (1990)(25)ECC247
..... this evidence, it cannot be said that the appellant company was the real manufacturer of the steam. the term 'manufacturer' is not specifically defined in the act, but relevant portion of section 2f reads as under : "and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the ..... and thereafter the range superintendent visited the appellant's factory and made a panchnama and statements of concerned persons were recorded under section 14 of the central excises & salt act, 1944 (herein referred to as the act). the appellant was served with a show cause notice dated 2-4-1984 to show cause why duty of excise should ..... appellant company had helped the iffiunik in producing the steam from the boilers of the iffiunik for the use of iffiunik. so, in other words, they had acted as agent and the iffiunik had got steam produced from their boilers with the help of the appellant company.from the evidence on record, it can also be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(29)ECC69
..... assistant collector classified vulcanised fibre sheets and body sheets, manufactured by the appellants, under heading no. 39.20 (sub-heading 3920.22) of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the 'schedule') rejecting the manufacturers' claim for classification of the goods under heading 39.13 (sub-heading 3913.30) of the schedule. by the second ..... held, in the facts and circumstances of the case, that vulcanised fibre sheets fall under heading 39.13 (sub-heading 3913.30) of the schedule to the central excise tariff act, 1985.15. we modify the impugned order to the above extent and allow the present appeal.
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-07-1989
Reported in : (1989)31ITD62(Delhi)
..... kumar jain is a partner in kishan flour mills as a representative of the persons constituting m/s sumat prasad jain & co. exemption under section 5(1)(xxxii) of the wealth-tax act is available to a person in respect of the value of the interest of the assessee in the assets forming part of an industrial undertaking ..... on which the aforesaid exemption was available and the assessee appealed to the aac.3. the aac thought that the assessee was not entitled to any exemption under section 5(1)(xxxii) and, he, therefore, issued enhancement notices to the assessee proposing to withdraw the exemption and he ultimately withdrew the exemption. as a result ..... jain & co., of which the assessee is a partner. we, therefore, agree with the authorities below that the assessee was not entitled to exemption under section 5( 1)(xxxii) of the wealth-tax act.9. the assessee having failed on the main issue, the consequential contention regarding the quantification of the amount of exemption becomes redundant. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Dec-08-1989
Reported in : (1990)32ITD694(Delhi)
..... cit (appeals), who vide identical orders dated 20-10-1986 upheld the reopening of the assessments but held that under the provisions of section 32a(2)(b)(iii) of the income-tax act, 1961 the assessee was an industrial undertaking being engaged in the business of construction and was entitled to investment allowance. the revenue is ..... . [1983] 6 itd 575 (delhi), in which the definition of an industrial company within the meaning of section 2(9)(c) of the finance act, 1976 came up for consideration. an industrial company was under the aforesaid act defined to include one engaged in the business of manufacture or processing of goods or in mining. it was ..... the learned counsel for the assessee stressed that the requirements of an "industrial company" under the finance act and of an "industrial undertaking" under section 32a are different it is true that slightly different words have been used in section 32a which uses the words "manufacture or production of any article or thing" in sub-clause (ii .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-20-1989
Reported in : (1989)(24)LC168Tri(Delhi)
..... a relation to the rate of duty of excise, it was heard' and decided by the special bench constituted by the president in terms of sub-section (2) of section 35-d of the act. at no stage the appellants/applicants challenged the jurisdiction of the special bench. on the other hand they submitted to the jurisdiction of the special bench ..... or to the value of goods for purposes of assessment" such appeal is to be heard and decided by a special bench in terms of sub-section (2) of section 35-d of the act. in the instant case since the appeal filed by the appellants/applicants was against a decision/order relating, among other things, to the determination of ..... excise, 1984 (18) elt 669. in reply dr. r. k. mehra, learned counsel for the applicants submitted that for excluding the reference application under sub-section (1) of section 35g of the act it is necessary that in the appeal question of rate of duty of excise must be involved and there must be actual determination of the rate of excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-09-1989
Reported in : (1989)(22)ECC159
..... then tariff item 19-111 of cet.32. "lastly", he says that, "cotton fabric is defined in item 19 of schedule i of central excises and salt act, 1944 being all varieties manufactured from cotton". "the word fabric according to concise oxford dictionary", argues the lower authority, "means woven material, texture often textile fabric". ..... same point of time. learned counsel for the appellants who initially attempted to challenge this fact was ultimately obliged to accept the situation as a finding of act. in fact before the tribunal the departmental representative had relied upon this position as would appear from the judgment of the tribunal." 11. after recording the ..... ground urged before us, that the collector (appeals) did not decide the alternate classification in the impugned order, does not survive. the department is free to act, under the law, in this behalf.27. during the course of arguments, the learned sdr pleaded that the alternate classification of the product is under tariff item .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-17-1989
Reported in : (1989)(22)ECC262
..... extended period of two years have held as under: "in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of the ..... for consideration is whether the demand could be raised for the past period of six months. we observe that under section 11a, of central excises and salt act, 1944, a demand can be raised in case of short levy or non-levy for a period of six months ..... thereafter, the extra/unwanted material is removed by either trimming or by gas cutting or by skin cutting to achieve the shape and section nearest to the forged steel product required and also the forging clearances specified in the standards by i.s.i./or international. it ..... 12 mm or - 6 mm from the dimension shown on the drawings. a rolling tolerance of + 2-1/2 per cent on the section of tie-bars will be permitted. the slots shall be punched in one operation; and shall be clean and square, accurate in size .....
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