Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-1989
Reported in : (1990)(29)ECC280
..... ltd., thane, respectively, the assistant collector has classified the aforesaid products of the appellants under item 68 of the central excise tariff. an application under section 35e(2) of the central excises & salt act in form e.a.-2 was filed for the revenue before the collector of central excise (appeals), bombay against the aforesaid order-in-original no. ..... dr for the respondent.shri tamhane has argued that the five-member bench of this tribunal classified silicone oil in primary form under chapter 39 of the customs tariff act, 1975 and for cv duty under item 15a of the central excise tariff in respect of imported silicone oil. it was observed by the tribunal that silicones ..... may be put in preparation, compounds etc., when it was imported it was a silicone fluid and must be assessed accordingly under chapter 39 of the customs tariff act/item 15a of central excise tariff. shri tamhane has stated that the tribunal's decisions on the silicone oil were in favour of the revenue. he has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-28-1989
Reported in : (1990)(31)LC453Tri(Delhi)
..... karnataka cement pipe factory v. supdt. of central excise , where it was decided that the words 'as being subject to a duty of excise' appearing in section 2(d) of the act are only descriptive of the goods and not to the actual levy. "excisable goods", it was held, do not become non-excisable goods merely by the reason ..... mill or homogenizer. the tribunal held that conversion of silicone oil into silicone emulsion after mixing with water and emulsifier amounted to manufacture within the mean ing of section 2(f) of the act. in the case of brooke bond india ltd. v. union of india and ors. , not cited by either of the parties before us, the hon' ..... ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "french coffee". it was held therein that the "coffee chicory mixture" .....
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 : Nov-30-1989
Reported in : (1990)(27)LC193Tri(Delhi)
..... pieces of zip fasteners of various sizes which were alleged to have been sold without issue of any bill/ voucher in contravention of the provisions of section 11 of the act as shri somnath malik could not give any satisfactory explanation for the variations between actual stock and the stock register, zip fasteners of foreign origin ..... out of book balance. they have questioned the imposition of rs. 1 lakh fine which according to them is unjustified when penalty had been imposed under section 112 of the act.10. shri y. n. chopra, consultant argued the case for the appellants and reiterated the grounds of appeal. he submitted that the appellants were notified ..... sought to be condoned.13. the allegation of unauthorised import of 70819 of zip fasteners and the charge of unauthorised importation rendering its confiscation under section 11l(d) of the act was held unsustainable by the collector as the invoices and gate passes had not been disputed by dri and also because the collector held that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1991)LC86Tri(Delhi)
..... demand for duty, if at all leviable (see paragraph-8 of this order), should, therefore, be limited to a period of six months only under section 11a of the central excises & salt act, 1944. demand for duty should be worked out accordingly.10. in the light of the above discussions, we set aside the impugned order and allow ..... the manufacture of such emulsifiers, wetting out agents, softeners and other like preparations, the appropriate amount of duty of excise or the additional duty under section 2a of the indian tariff act, 1934 has already been paid or where such surface-active agents are purchased from the open market on or after the 20th day of january, 1968 ..... us, the hon'ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "ftench coffee". it was held therein that the "coffee chicory .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1990)(27)ECC25
..... by virtue of the definition of the term "excisable goods" as goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise [see section 2(d) of the central excises & salt act]. the counsel's submission is devoid of any substance and we reject the same.5. as an alternative, the counsel submitted ..... engaged in the manufacture of patent or proprietary medicines (p or p medicines) falling under item 14e of the first schedule ('cet' for short) to the central excises and salt act, 1944 and of goods not elsewhere specified falling under item 68, cet. p or p medicines were, during the material time, one of the items specified in central excise notification .....
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-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 : 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 : Dec-29-1989
Reported in : (1990)(26)ECC222
..... for architec- free tural, engineering, industrial, the submission is that since the goods were not leviable to any duty of customs under the customs tariff act, sub-section (3) of section 95 of the finance bill precluded the levy of any auxiliary duty on the said goods. this submission has only to be stated to be rejected. ..... terms 3rd edition 1984. plan 1) an orthographic drawing on a horizontal plane, as of an instrument, a horizontal section, or a layout. definition of scientific and technical terms meaning of design is described as : the act of conceiving and planning the structure and parameter values, designs, process or work of art. artographic drawing on a ..... chargeable in addition to any duties of customs chargeable, inter alia, under the customs tariff act. this would not mean that if no duty of customs is chargeable under any other law, the auxiliary duty leviable under sub-section (1) of section 95 of the finance bill would also not be, for that reason, chargeable. the measure .....
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