Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC949DTri(Delhi)
..... personal hearing. as no further order was passed by the central government on the said revision application, it was transferred to the tribunal under section 131 b of the customs act, 1962.4. before setting out the arguments advanced at the personal hearing, it would be useful to set out some other relevant facts. ..... take note of two "tariff advices" issued by the central board of excise and customs for the purposes of distinguishing cellulose nitrate used in the manufacture of explosives alone from cellulose nitrate used for other industrial purposes, for which artificial or synthetic resins are generally used. in tariff advice no. 10/71, the ..... calcutta custom house (briefly called the f7irst tariff advice), the nitrogen content was made the sole criterion for distinguishing cellulose nitrate used in the manufacture of explosives, which was considered to be not classifiable under item 82(3) ict and therefore by implication classifiable under item 87 ibid, from cellulose nitrate used as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC659DTri(Delhi)
..... the notification in question itself fixes different values for chlorine in liquid and chlorine in gaseous form and such values are permissible under sub-section (3) of section 3 of the central excises & salt act, 1944.6. when liquid chlorine changes into dry gaseous chlorine a new product or goods do not come into existence; the goods remain ..... benzene with chlorine in gaseous form. it is imperative that only pure chlorine free from impurities is fed for the photo chemical reaction, otherwise it may cause explosion in the plant.such pure chlorine can be obtained only after liquefaction and for this reason chlorine is first liquefied and then vaporised again to make it suitable ..... form.7. we are fortified in the above view by the explanation to rule 49 of the central excise rules (which explanation, by virtue of section 51 of the finance act, 1982, was applicable at the material time), according to which excisable goods which are consumed or utilised in a factory for the manufacture of any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1984)(18)ELT336Tri(Mum.)bai
..... water, alcohol and benzene; slightly soluble in ether, almost insoluble in chloroform. low toxicity, non-combustible.' 'fertilizer; animal feed; plastics; chemical intermediate, stabilizer in explosives; medicine (diuretic); adhesives, separation of hydrocarbons (as urea adducts); pharmaceuticals, cosmetics, dentifrices, sulfamic acid production; flameproofing agents; viscosity, modifier for starch or case in ..... 13-5-1983 passed by the additional collector of customs, bombay by which he ordered confiscation of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control order, 1947 but, however, allowed redemption on payment of fine of rs. ..... collector of customs, bombay by which he ordered confiscation of a consignment of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control act, 1947, but however allowed redemption on payment of fine of rs. two lakhs.6. shri a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT139TriDel
..... before the central government which, under the provisions of section 35-p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. the facts of the case, in brief, are that m/s. indian explosives ltd., the appellants (hereinafter referred to as iel) ..... 8. clause 37 of the finance bill, 1978, which levied special duties of excise, was covered by a declaration made under the provisional collection of taxes act of 1931. section 4 of this act provides that a declared provision shall have the force of law immediately on the expiry of the day on which the bill containing it is introduced. in ..... sabha of any finance bill or any bill for the imposition or increase of any duty. a harmonious way. of reading this provision along with section 4 of the provisional collection of taxes act would appear to be to take the view that the undertaking is to pay duty at the enhanced rate, if any, on goods cleared after .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT532TriDel
..... rules. perhaps, they have been exempted from the operation of the rules : but that is a matter best answered by the authorities concerned, like the inspector of explosives.53. m/s. ilac similarly have misunderstood the provisions of the indian standards. the indian standards are only specifications on what a quality, that is, a desirable quality ..... risks unless stored properly and in a manner that will prevent their coming into contact with substances that are capable of starting the dangerous reactions which leads to explosion or fire. he quoted a large number of court judgments also which he said supported his arguments. since it is a matter of whether the calcium ..... text will reveal that the direction of the judgment was not quite what the learned counsel thought it was. the judgment refers to section 4 of the central excise act. this is a section that regulates the determination of the value of excisable goods for purposes of charging excise duty. it requires that the normal price of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC375Tri(Delhi)
..... charges. in this respect a resemblance may be seen between ammonium nitrate and ammonium perchlorate [7790-98-9], another stable compound that can act explosively. although the reactions shown for ammonium nitrate are the ones characteristic of the two extremes of controlled decomposition and complete detonation, decomposition may take ..... and, therefore, better suited to absorb the needed oil for producing blasting agents. some prilling towers have a fluidized bed cooler covering most of the cross-sectional area at the bottom of the tower. others use conventional rotary coolers." it will be seen from this paragraph that prilling results in the formation of spherical ..... it is a physical conversion, the conversion of ammonium nitrate melt to prilled ammonium nitrate will amount to manufacture as per the provisions of section 2(f) of the central excises and salt act, 1944. the ammonium nitrate melt as such cannot be used for the purposes for which prilled ammonium [ nitrate is used.3. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC350Tri(Delhi)
..... and importation of any gas which has been declared to be an explosive within the meaning of the indian explosives act, 1884. the government of india in the department of labour has, by notification no. m-1272(1) dated 28-9-1938 under section 17 of the indian explosives act has declared any gas when contained in any metal container in a ..... compressed or liquefied state to be an explosive. rule 11 of the gas ..... as a revision application before the central government and the appeal (2) was filed before the central board of excise and customs. under section 35-p of the central excises and salt act, 1944, these have come as transferred proceedings to this tribunal for disposal as if they were appeals filed before it.2. there are several .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1986)LC654Tri(Mum.)bai
..... his contention the advocate relied on para 295 of i.t.c. handbook of rules and procedures 1977-78 which specifically mentions the health laws, drug control act, arms act, explosives act, excise act, etc., as examples of prohibitions under other laws. but this paragraph in the handbook is of a clarificatory nature and is to the effect that an import ..... appellants.thereafter they received a show cause notice from the collector exercising his powers of suo motu review of the asstt. collector's order under old section 130 of the customs act, as the collector held that the asstt. collector's order was bad in law. the appellants sent a reply to the show cause notice issued ..... . the other contention of the learned advocate that both the ogl no. 4 and the imports and exports (control) order derive their source of existence or authority from section 3 is also not relevant. while it is true that as per clause 11(4) of the imports (control) order no prohibition under the imports (control) order .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(13)ECC256
..... five years was not applicable and demand for duty should be confined to six months as prescribed under rule 10 of the central excise rules and section 11-a of the central excises and salt act, 1944. in support of his contention, learned consultant has relied on this tribunal's decisions reported in 1986(23) elt 205 in the case of ..... tata iron & steel co. ltd., jamshedpur v.collector of central excise, patna and 1986(24) elt 345 in the case of indian explosives ltd., calcutta v. collector of ..... clearances of these samples should be limited to the statutory period of six months as laid down in rule 10 of the central excise rules and section 11-a of the central excises and salt act, 1944. the longer time limit of 5 years for raising demand for duty cannot be invoked in this case as there was no clandestine removal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(40)ELT413TriDel
..... by gessner g. hawley the prills are described as under : "prill - small round or accular aggregates of a material usually a fertilizer, that are artificially prepared. in the explosives field prills - and - oil consists of 94% coarse porous ammonium nitrate prills and 6% fuel oil...".it is seen prills are porous. the oil obviously, is absorbed in ..... the porous prills to some extent, thus changing the character of the ammonium nitrate as an explosive. it appears that the use of the ammonium nitrate in a mixture with fuel is a standard procedure used for blasting purposes. as mentioned by the learned departmental representative ..... have been very small. he pleaded that non-compliance with some of the procedural aspects of the rules for availment of the modvat under rule 57-a should not act as a bar for the purpose.3. the learned jdr for the appellants sh. a.s. sunder rajan pleaded that the central excise tariff was based on .....
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