Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-06-1989
Reported in : (1990)(45)ELT249TriDel
..... upto 90% of thicker variety whose value was less than that of thinner variety.17. shri nankani also submitted that the fines in excess of ceiling permissible under customs act was imposed and these fines were imposed without finding out the market value of the goods. he also referred to the hardships undergone by the appellants who had to ..... section 14e of the customs act.31. in his rejoinder shri nankani, the learned advocate submitted that the fines imposed were not legally sustainable under section 125 of the customs act as the market prices were not disclosed by the authorities.he submitted that the custom house ..... debiting of the licence with the declared value only, submitting that it is the ascertained value which should be debited in view of an amendment brought under section 2e of the imports and exports (control) order, 1955 which equated the value for the purposes of imports as being the same as under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-07-1989
Reported in : (1989)(24)LC219Tri(Delhi)
..... the detailed order referred to on the body of classification list contains reference to rule 2(a) of the rules of interpretation and note 4 to section xvi of the central excise tariff act, 1985. by giving reference to rule 2(a) of the rules of interpretation, the conclusion was drawn that the respondents, products had the essential character ..... the learned asstt.collector had based his order on rule 2(a) of the rules of interpretation of central excise tariff, 1985 and note 4 to section xvi of the central excise tariff act, 1985 and by giving reference to rule 2(a) of the rules of interpretation, conclusion was drawn that the respondent's products had the essential ..... and do not in any way, circumscribe or control the power of the tribunal under s. 33(4) of the act. irrespective of the application of the rules, the tribunal has therefore sufficient power under that section to remand the case to the income-tax officer in the manner he thinks fit. when the question regarding applicability of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-14-1989
Reported in : (1989)(24)ECC292
..... claimed by the importers. no valid import licence was produced and the revenue authorities were of the view that the goods were liable to confiscation under section 111(d) of the customs act, 1962. the appellants had waived the issuance of a show cause notice but had requested for granting a personal hearing. at the time of personal ..... are not manufacturer's drawings. he has referred to note (k) of chapter 72 which describes flat-rolled products: rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij). he has pleaded for the rejection of the appeal.7. in reply shri mukhopadhyay, the learned advocate, states ..... read with heading 84.65. the appellants had also taken the plea that machinery parts made of stainless steel were not covered under chapter xv in view of section note (f) to the relevant chapter. it was also contended that the goods had acquired character of articles or products of other heading, since they were fitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-15-1989
Reported in : (1991)LC225Tri(Delhi)
..... duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, ..... or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part of the ..... discussion is made with reference to the description given in the sub-heading no. 8504.00 in cet act, 1985, and on the provisions of rule 3(a) of rules for interpretation of the schedule to the central excises and salt ..... act, 1944 which emphasises that specific description is to be preferred to a more general description." 8. the appellants also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1989)(24)LC460Tri(Delhi)
..... a proviso and to no other'." applying the aforesaid principle, the learned author gives an example from an income tax act in the following words :- "on the same principle, proviso 1 to section 24(1) of the indian income-tax act, 1922 was construed as limited in its application to set-off profits and losses arising under different heads, a ..... subject dealt with by section 24(1) and was held inapplicable to set-off profits and losses arising under the same head, ..... a subject dealt with under sections 7 to 12-b." on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1990)LC254Tri(Delhi)
..... percent ad human consumption; valorem(b) opium, indian hemp and other narcotic drugs and nar-cotics; and(c) dutiable goods as defined in section 2(c) of themedicinal and toilet preparations (excise duties) act,1955 (16 of 1955)." "motor vehicles and tractors including trailers - * * *ii. tractors, including agricultural tractors fifteen per cent ad valorem ..... earth mover." "tractor (mech. eng.) an automotive vehicle having four wheels or a caterpiller tread used for pulling agricultural or construction implements 2. the front pulling section of a semitrailer. also known as truck-tractor." looking into these definitions, it is clear that tractor is an automobile and the contention of sh. l.c ..... the order-in-appeal dated 26-4-1984 passed by the collector (appeals), madras. the appeal is filed under section 35-b of the central excises and salt act, 1944 (hereinafter referred to as 'act').2. the appellants company had filed a classification list no. 9/81-82 classifying the steel seat assembly for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-23-1989
Reported in : (1989)(24)LC309Tri(Delhi)
..... of 'manufacture'. the collector of central excise (appeals) set aside the order of the assistant collector and held that 'garnetting' is not manufacture as contemplated by section 2(f) of the central excises and salt act, 1944 and, therefore, it was held that the goods arising after the process of garnetting are not excisable.3. smt. vijay zutshi, learned sdr appearing for ..... further urges that the process of garnetting in respect of which duty is demanded is a process falling within the definition of 'manufacture' as found in section 2(f) of the central excises and salt act, 1944 which reads as follows :- " 'manufacture' includes any process identical or ancillary to the completion of a manufactured product." 7. according to her in the instant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-26-1989
Reported in : (1990)(45)ELT604TriDel
..... made later were referred and the subsequent statement was taken as an "after thought". the show cause further alleged that they contravened the provisions of sections 8(2) and 27 of the act inasmuch as they had acquired and possessed thereafter, gold ornaments in trade quantity unauthorisedly and were engaged in the purchase and sale thereof. the ..... for sale. an attempt for sale is distinct from intention to sell. intention to sell does not constitute an offence under section 27(1) of the act. he further submitted that under section 8(2) of the act mere possession of gold ornaments does not constitute as an offence unless there is an offence or contravention of the provisions ..... for somewhat different reasons. those reasons are set out below: - 14. allegations of contravention of the provisions of section 8(2) of the gold control act and/or of section 27 of the said act were made.15. extracts of section 8(2) have already been set out in the order of shri s.l. peeran. it is apparent from .....
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 : Jun-30-1989
Reported in : (1990)(30)LC509Tri(Delhi)
..... under duress. they further stated that even if the procedure for lodging protest under 233b is not followed, they will not be disentitled to claim refund under section 11b of the act, which is paramount and which cannot be controlled by rule 233b of the rules.they submitted that any method of lodging the protest will meet the requirements ..... appellants' contention before the collector (appeals), bombay in both the appeals had been that they were not engaged in the manufacture of goods as understood under section 2(d) of the act. they are manufacturing the semi-finished structures which are to be installed and fitted in a turn-key project. the goods are not capable of being sold ..... rejected the refund claim, as the appellants had failed to file the refund claim with his office before the expiry of six months as provided under section 11b of the act and also on the ground that the appellants had failed to file the letter of protest properly in terms of provisions contained in rule 233b of the .....
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