Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Apr-13-1989
Reported in : (1989)(22)ECC77
..... personal belongings of the passenger contained therein and it must be in this comprehensive sense in which "baggage" has been used in sections 77 and 80 of the customs act. if "baggage" in section 80 of this act means only bona fide baggage as contemplated by clause 3 of the tourist baggage rules, 1958, there will hardly be any occasion ..... not treated the goods as baggage. instead of that in the preamble of the impugned order a direction has been given that an application for revision under section 129 dd of the customs act, 1962 shall lie with the joint secretary to the govt. of india, ministry of finance, department of revenue, new delhi. according to the learned advocate ..... for the application of section 80 of the customs act. i am, therefore, of the opinion that "baggage" has to be given the larger and ordinary meaning." the view taken by us is quite in conformity .....
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 : (1989)(24)LC72Tri(Delhi)
..... sr. vice-president for referring the aforesaid question according to sub-sec. (5) of sec.129-d of the customs act, 1962.20. senior vice-president referred this appeal to me for deciding the point of difference that has arisen, so as to arrive at ..... to the tribunal.since there is a difference of opinion between us the following question requires to be decided by another member in terms of sub-sec.(5) of sec. 12-d of the customs act, 1962- "whether in the facts and circumstances of the case the present appeal is maintainable." let the papers be placed before the hon'ble ..... of the designation of the authority passing the aforesaid order of adjudication, it should have been appealed against to the collector of customs (appeals) in terms of section 128 of the customs act. the appellant has, however, filed an appeal to the tribunal on the presumption that the officer shri k.s. sivaraman, who has passed the aforesaid .....
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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-08-1989
Reported in : (1990)(45)ELT589TriDel
..... this is not a happy way of dealing with such a case. it may further be stated that since the breach of the provisions of section 55 and section 36 of the gold (control) act are not challenged before us by the appellant, we were not required to go further regarding the defence of the appellant as to whether the ..... manner or that the seized gold/gold ornaments were smuggled gold and the adjudicating authority has only found him guilty for violating the provisions of section 55(2) of the gold (control) act inasmuch as the seized gold/gold ornaments were not accounted for in the statutory accounts for which omission the appellant firm have advanced their own ..... new gold ornaments were given by shri kimti lal under a proper issue voucher stands established a lenient view be taken for contravening the provisions of section 55 of the gold (control) act.6. at the outset we may state that the adjudicating authority after stating the facts and arguments advanced by the defence in his findings confined .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-08-1989
Reported in : (1989)(24)LC658Tri(Delhi)
..... this is not a happy way of dealing with such a case. it may further be stated that since the breach of the provisions of section 55 and section 36 of the gold (control) act are not challenged before us by the appellant, we were not required to go further regarding the defence of the appellant as to whether the ..... manner or that the seized gold/gold ornaments were smuggled gold and the adjudicating authority has only found him guilty for violating the provisions of section 55(2) of the gold (control) act inasmuch as the seized gold/gold ornaments were not accounted for in the statutory accounts for which omission the appellant firm have advanced their own ..... new gold ornaments were given by shri kimti lal under a proper issue voucher stands established a lenient view be taken for contravening the provisions of section 55 of the gold (control) act.6. at the outset we may state that the adjudicating authority after stating the facts and arguments advanced by the defence in his findings confined .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-09-1989
Reported in : (1989)(43)ELT584TriDel
..... appellants that when the goods forming the pre-budget stock were manufactured, the same were not excisable goods, cannot be accepted. "excisable goods" is defined in section 2(d) of central excises and salt act, 1944 as follows - "(d) "excisable goods" means goods specified in the first schedule as being subject to a duty of excise and includes salt' ..... under the charging section 3 of the act, duty as specified in the first schedule is levied on all excisable goods. the first schedule to the act gives description of goods, which are excisable and the rate of duty. at the relevant time it is ..... and collection of excise duty on all excisable goods. produced or manufactured in india at the rate set forth schedule, thereby showing that excisable goods in the definition in the section refer only to the description of the goods in column (2) of the first schedule, and not to the rate of duty in column (3) of that schedule .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-26-1989
Reported in : (1989)(24)LC17Tri(Delhi)
..... (january-march, 1965) volume xi page no. 55, which reads as follows - "no upper limit can be statutorily fixed for losses that may be condoned under section 70 of the customs act. the 1% fixed by the board is a standard working rule upto which limit the customs house need not enter into any detailed scrutiny to verify the bonafide ..... sialkot industrial corporation v. union of india, supra, it was held by a single judge of the delhi high court that the expression "lost or destroyed" in section 23 of the customs act, 1962 is used in the generic and comprehensive sense and not in a narrow sense. it postulates loss or destruction caused by whatsoever reason, whether theft, fire, ..... law. nor it was challenged by the department.indian oil corporation v. collector of customs, bombay, supra, a claim for refund of excise duty purported to be under section 70 of the customs act, 1962 which relates to allowance in the case of volatile goods and provides that "when any warehoused goods to which this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-30-1989
Reported in : (1991)LC138Tri(Delhi)
..... 562.50.further the said m/s. usha microprocess control ltd. were also asked to explain as to why penal action should not be taken against them under section 112 of the customs act, 1962.m/s. usha microprocess control ltd. vide their letter dated 24-11-1983, in reply to the show cause notice, inter alia, submitted as under:- ..... 18,750.00 respectively (total us $ 85,912.50 fob) against the declared total price of us $ 46,350.00 fob for the purposes of assessment under section 14 of the customs act, 1962. (ii) the computer parts of data processing computers valued at us $ 67,162.50 not being covered under the said import licence no. pd 2234803 dated ..... departmental representative, who has appeared on behalf of the respondent, states that there is violation of the itc regulations by the appellants and the provisions of section 111 (d) of the customs act, 1962. he has argued that there is no allegation as to the valuation for arriving at the net wholesale price after deduction from the retail price .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-02-1989
Reported in : (1992)LC542Tri(Delhi)
..... 'katcha' and not tucca' dyeing and that such dyeing was not fast. the tribunal rejected this contention in the light of the amendments to section 2(f) of the act and the tariff entry whereby dyeing was specified as a process in the definition and the entry. this decision evidently has no application to the present ..... shrink-proofing, organdie processing".2. the tribunal's order was challenged by the appellants in a statutory appeal under section 35-l of the act before the supreme court. the court, by its judgment dated 17-1-1989 since reported in, set aside the tribunal's order and remitted the appeal ..... fabrics fell within item 191 of the cet.in coming to this conclusion, the tribunal had taken the view that the words "any other process" in section 2(f)(v) of the act and item 19i(b) of the cet were not ejusdem generis with the preceding specified processes of "bleaching, mercerising, dyeing, printing, waterproofing, rubberising, .....
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