Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-06-1989
Reported in : (1989)(25)LC201Tri(Delhi)
..... other hand, contends that since no survey was held before the goods left customs control, the evidence produced in this behalf was not acceptable.16. section 22 of the customs act deals with abatement of duty on damaged or deteriorated goods. such abatement is permissible if the damage or deterioration had occurred at any time before or ..... 3733/88) which had been filed as a revision application before the central government and has come to this tribunal as a transferred proceeding in terms of section 131b of the customs act, 1962. the other appeal bearing no. c.1486/84-d has been directly filed in this tribunal and the facts are similar.2. we have ..... jullundur (hereinafter referred to as "the appellants") imported certain consignments of corkwood at the port of bombay. they were charged to additional duty of customs under section 3 of the customs tariff act, 1975, at 8% ad valorem corresponding to the duty of excise leviable on goods falling under item no. 68 of the first schedule ("cet", for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-13-1989
Reported in : (1989)(22)ECC343
..... cylinders; blocks, plates, cylinders and lithographic stones prepared for printing purposes (for example planed, grained or polished)." the entry in item no. 90.10 of customs tariff act, 1975 reads as follows - "apparatus and equipment for automatically developing photographic (including cinematrographic) film or paper in rolls or for automatically exposing developed film to rolls of ..... plate processor model mt-a2 with its accessories under entry item no. 84.34 instead that of in entry item no. 90.10 of the customs tariff act, 1975 as has been done by the lower authorities. the appellants are aggrieved by the rejection of their appeal before the appellate collector of customs, bombay ..... chemical dictionary". he has also referred to the explanatory notes of february 1972 in regard to section xviii at page 1554 in regard to item 90.10 and also e.n. to 84.34 at page 1279 in section xvi. relying upon these materials produced by him, shri sogani sought for classification of the apparatus .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-18-1989
Reported in : (1992)(43)LC567Tri(Delhi)
..... argued that notification no. 386/86-cus as amended by notification 89/87, as issued by the government of india, under powers conferred under sub-section 1 of section 25 of the customs act, 1962 is issued in exercise of legislative powers and cannot be challenged by subordinate authorities. in support of this contention, he has cited bombay ..... conductors and electricals ltd. and anr. v.government of india and ors. : 1983 ecr 315d (delhi) wherein it has been held as under: section 25(1) of the customs act, 1962 delegates power to the central government to grant exemption from duty whenever it finds necessary so to do in the public interest and shall be laid ..... ors. 1981 e.l.t 235 (bom.)--wherein it has been held as under: licence--duties of customs authority--sections 47 and 2(33) of the customs act, 1962--scope--under section 47 read with section 2(33) of the customs act, 1962 once licence is granted, the proper officer has to satisfy whether goods mentioned in the licence tally with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-21-1989
Reported in : (1989)(25)LC164Tri(Delhi)
..... '. the department of electronics has specifically stated that the goods imported by the appellants serve as a terminal to the programmable logic controller.the customs authorities are duty bound to act upon the clarification issued by the doe which is the highest authority of the government of india dealing with computers. it has been held by the bombay high court in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-25-1989
Reported in : (1990)(28)LC165Tri(Delhi)
..... the seizure is invalid if reasonable belief is formed by the superintendent of central excise who is subordinate to collector; reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department, i.e. collector; reasonable belief formed by the superintendent ..... 39 stc 478 (sc) cannot be understood as recognising a right of cross-examination as an invariable attribute of the requirement of reasonable opportunity under section 17(3) of the act. the supreme court has stated the rule with sufficient elasticity and amplitude as to make the right depend on the terms of the statute, the ..... that "seizure invalid, if reasonable belief is formed by the superintendent of central excise who is subordinate to the collector-reasonable belief as envisaged by section 110 of the customs act must be formed by the proper officer who must be the head of the department i.e. the collector-'reasonable belief formed by the superintendent .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-28-1989
Reported in : (1990)(25)ECC88
..... contended on behalf of the petitioners that they are carrying on only the processing activity and the wholesale cash price is not theirs on the entire product. section 4 of the act is the section which deals with the valuation of excise goods for the purpose of charging duty of the same would be applicable. where for the purpose of calculating ..... value of the processed fabrics which .' is the-price at which such fabrics are sold for the first time in the wholesale market. that is the effect of section 4 of the act. the value would naturally include the value of grey fabrics supplied to the independent processors for the processing. however, excise duty, if any, paid on the grey ..... the goods under tariff item 52 of the central excise tariff and in upholding the demand of the duty for a period beyond six months as contemplated by section 11-a of the act ...." in the matter before us, the respondent company did not produce a copy of the contract at the time of the filing of the declaration under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-28-1989
Reported in : (1989)(25)LC113Tri(Delhi)
..... of p.v.c. resing into p.v.c.compound (pvc resin + plasticizer + stabilizer + filler + lubricants) amounted to "manufacture" for the purpose of section 2(f) of the act under item no. 15a, cet, as it stood during 1977. it was held that there was "manufacture". reference was made by the tribunal to the bombay high ..... hardening agent hexamine 5%. the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in ..... "notes on clauses" attached to the finance bill, 1984. the relevant note reads - "a sub-clause (ix) is proposed to be added to section 2(f) of the central excises & salt act, 1944, to include conversion of artificial or synthetic resins and plastic materials into moulding powders in the definition of 'manufacture'." no doubt, in terms, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1992)LC264Tri(Delhi)
..... be open to revenue to prove by credible evidence, if that be available, that carbide sludge is goods as per tests laid down by law and this decision would not act as a fetter, should such credible evidence be available." 7. from the above, it can be seen that the issue has been kept open and that revenue can prove that ..... (s.c.) wherein the question was of levy of additional duty of customs in accordance with section 3(1) of the customs tariff act, 1975. in this judgment, it has been laid down as under: "even if the duty referred to in section 3(1) of the tariff act, 1975 is regarded as in the nature of a countervailing duty, the brass scrap imported .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1989)(24)ECC167
..... to as products). the respondents had filed the classification list classifying the above products under chapter sub-heading no.8548.00 of the schedule to central excise tariff act, 1985 with duty @ 15% ad valorem. that according to the appellants, the main purpose of these products was to make connections to electrical circuits depending on ..... voltage not exceeding 1000 volts and that they are correctly classifiable under chapter sub-heading no. 8536.90 of schedule to central excise tariff act, 1985 and would attract duty at 20% ad valorem. a show cause notice was issued and after adjudication of the case, the assistant collector classified the ..... manufactured by human agency from products like wood and other things. but it is now well settled that while interpreting items in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)(25)LC207Tri(Delhi)
..... which case the judgment as well as the order is embodied in the same document. if so it is manifest that an order made under sub-section (1) of section 35-c of the act if it contains also the reasons for it, is a composite document satisfying the definition of a judgment as well as that of an order. ..... in 'the customs, excise and gold (control) appellate tribunal (procedure) rules, 1982' framed by the tribunal in exercise of its powers conferred by sub-section (1) of section 35-d of the act, except that rule 26 of it provides that "every order of the tribunal shall be in writing and shall be signed and dated by the members constituting ..... .c. chakraborthy, learned departmental representative submitted that though the appeal was allowed by an oral 'order' the same is not an 'order' as contemplated by section 35-c of the act because no detailed/reasoned order was ever passed after the aforesaid oral pronouncement. to buttress his contention he relied upon the ratio of the order passed by this .....
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