Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-28-1989
Reported in : (1989)(24)ECC108
..... process is not very simple. though there is no clear indication of the use of the coated wires except that they are used in the manufacture of component parts of explosives, the purpose of coating, according to the learned counsel, is insulation. if insulated copper strips continue to be under item no. 26a(2) of cet ("copper manufactures, ..... issue for determination in this appeal is whether the processes applied by the appellants to bare steel wire amounted to "manufacture" within the meaning of section 2(f) of the central excises & salt act. if the resultant product, viz., pvc coated galvanised steel wire is distinct and different from the bare wire in name, character and use and ..... [1980 (6) e.l.t. 263]. he submitted that in the light of this judgment the appellant is the manufacturer in terms of section 2(f) of the central excises and salt act even if raw materials are given by idl.13. regarding valuation shri sundar rajan submitted that the assessable value of the goods has to include .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-29-1989
Reported in : (1989)(24)ECC91
..... so far. it was open to the appellants (respondents herein) to file an appeal against the earlier order dated 31-12-1975 subject to provisions of section 35 of the central excises and salt act, 1944. (b) as regards the order relating to the period not covered by the earlier order dated 31-12-1975, the impugned order dated ..... in 1986 (25) e.l.t. 473 para 8 has clearly stated "the test commonly applied to such cases is how the product identified by a class or section of people dealing with or using the product? that is a test which is attraded whenever statute does not contain any definition. it is generally by its functional character ..... andhra pradesh high court by its order on the said writ petition closed the writ petition directing the respondent company to take to appellate remedies under sections 35 and 36 of the central excises and salt act, 1944.9.1. accordingly, the appeal was filed by the respondent company before the collector of central excise (appeals), madras. the said collector .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Aug-30-1989
Reported in : (1989)(24)ECC81
..... where the price is the sole consideration and the buyer and seller are not related persons that such prices would become the normal price for the purposes of section 4 of the act. admittedly a substantial portion of the polyurethene foam namely about 46% was sold to dealers who have never given any advance to the appellants. there is no ..... it was proposed to demand a duty of rs. 21,43,996.90 paise under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act (act for short) for the period may 1984 to december 1986.536.5 kg of polyurethene foam seized from the appellants premises was also proposed to be ..... has not raised the dispute regarding the rate of duty until the proceedings are initiated against him. after all the department seeks to rely on section 11a of the central excises and salt act for demanding differential duty. the demand of differential duty can arise only when the department correctly determines the duty payable by an assessee and the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-04-1989
Reported in : (1990)(30)LC193Tri(Delhi)
..... at which the goods were ordinarily sold. shri doiphode argued that discount was not admissible and the question arises whether there can be different prices under section 14 of the customs act, 1962. he has also referred to the letter appointing m/s.punjab bearing traders as canvassers, which appears on page 200 of the respondents' paper ..... also pleaded that the respondents should be directed to pay differential excise duty. fine in lieu of confiscation should also be imposed and personal penalty under section 112 of the customs act, 1962 may also be imposed. shri doiphode has argued that full reliance can be placed on the seized documents. in support of his argument, he ..... and the assessable value is arrived at as invoice value plus rate plus commission etc. thus invoice price is prima facie the assessable value and under section 17 of the customs act, the department can assess the duty at a different rate. shri desai, the learned senior advocate, has pleaded that in some other matter there .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-07-1989
Reported in : (1990)LC68Tri(Delhi)
..... itself as being based on no evidence. 9. in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of ..... 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 ..... set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any act, is a question of fact depending upon the facts and circumstances of a particular case. the tribunal came to the conclusion that ..... 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-08-1989
Reported in : (1990)LC226Tri(Delhi)
..... refund and deduction when the price of the cleared goods comes down. hence neither it is the intention nor the scope of the legislature as specified under section 4 of the act.6. shri v.k. sharma, learned s.d.r. appearing for the department, reiterated the points which the adjudicating authority has adjudicated and submitted that ..... and ors., reported in 1977 (1) e.l.t. (j 133), bombay high court while considering the assessable value of the manufactured tractors under section 4 of the central excises and salt act, 1944, has given a ruling stating that hour metres and wheel weights are not essential parts of the tractors. as such, it is accessories though ..... removal, the same goods could not be subject to levy duty on assessable value at the subsequent stage irrespective of variation in prices. section 4(3) (b) of the central excises and salt act, defines the place of removal which includes a factory or any other place or premises of production or manufacture of the excisable goods and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-08-1989
Reported in : (1990)LC524Tri(Delhi)
..... for the year 1986 but failed to intimate the above facts thereby suppressing the production and clearance of tariff item 68 goods and thus contravening the provisions of section 6 of the act read with rule 174, rule 9(1) read with rules 52a, 178-b, 173-c, 173-f, 173-g and 226 of the central excise rules ..... 1985-86 without obtaining central excise licence and following the central excise formalities; whether the department is justified in involving larger period of five years under section 11(1)a of the act; whether their manufacturing process in preparation of mahatal rt 75 or it continued to remain as furnace oil as contended by the appellants; whether the appellants ..... is fully aware of the existence of factory of the appcllant/assessee and their production of goods. hence this charge of suppression by invoking proviso to section 11(1)a of the act for extending longer period of five years fails except for six months from the date of the show cause notice. the assessee has stated that they .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-14-1989
Reported in : (1989)(24)ECC115
..... of five years' limitation for raising demand for duty. it was held by the supreme court in para 9 of the judgment that in view of the requirement of section 11a of the act, the claim for duty had to be limited for a period of six months as the tribunal did.20. in view of the ratio of the aforesaid four ..... demanded the differential duty amounting to rs. 1,00,34,790.50 on the goods cleared during the period from 1-12-86 to 14-6-87 under section 11-a of the act ibid. the order of the assistant collector was challenged by the respondents by filing appeal before the collector of customs & central excise, madras, who has set asid the ..... said that the appellant was guilty of any sup- pression or mis-statement of facts or collusion or violation of the provisions of central excise act as contemplated under the proviso to section 11a of the said act. in view of this, the period of limitation would clearly be only six months prior to the service of the show cause notice. the demand .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-18-1989
Reported in : (1991)(31)ECC170
..... goods specified in column (3) of the table below are as specified in column (4) thereof: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in ..... learned counsel appearing for the appellants submits that in view of the fact that the appellants accept the classification of the goods under chapter 29 of the customs tariff act, they are covered by notification no. 77/86-cus., dated 17-2-1986 which covers "pharmaceutical chemicals i.e. chemicals having prophylactic or therapeutic value and used ..... column (3) of the table hereto annexed and falling under heading no. or sub-heading no. of the first schedule to the customs tariff act, 1975 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-18-1989
Reported in : (1990)(47)ELT102TriDel
..... they, after repacking the product, re-delivered the product to m/s. paramount products. they had contended that they were not carrying out any manufacture under section 2(f) of the act as they were only re-packing from bulk to retail packs. their case was that re-packing of exciseable goods from bulk to retail packs did not fall ..... consumer packs is a process incidental or ancilliary to the completion of manufactured products. since this activity of re-packing is carried at the respondents factory covered under the factories act, the re-packed goods becomes liable to duty as the value of goods was re-packed and cleared exceeded rs. 30 lakhs.7. we have heard shri s. ..... under tariff item 68. further, he held that in terms of notification no. 85/79 and no. 46/81 goods produced otherwise in a factory registered under the factories act are exempted from duty.therefore, he held the demand as unsustainable. however, he held that duty liability of the goods were in the hands of m/s. ideal beauty .....
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