Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2006 Page 1 of about 58 results (0.244 seconds)

Shri Vishan Shamlal Milwani and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(109)ECC113

..... the goods. they did not have the capacity to manufacture the entire goods stated to have been clandestinely removed that their manufacture of fireworks is governed under the explosive act and so the production cannot be concealed and that they cannot work during night as electricity is not used in the premises as the heat generated by electricity can ..... possible for them to remove calendestinely finished goods valued at rs. 1.36 crores from the factory premises.10. as regards penalty it was submitted that penalty under section 11ac is not mandatory as has been held in a number of decisions and since no clandestine clearances have been effected the penalty is not imposable at all.11 ..... as in case of clandestine removal all facts cannot be similar and each case has to be judged on its own merits.15. as regards the mandatory penalty under section 11ac, we hold that the penalty is the maximum penalty provided and not equivalent penalty and we are inclined to reduce this penalty to rs. 5 lakhs only .....

Arti Impex Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the consignment does not contain any type of arms, ammunition, cartridges, shells, mines, radio active contaminated or any other explosive material. in the absence of such certificate the consignment was seized and confiscated under provisions of section 111(d) of the customs act, 1962 with an option to redeem the same on payment of fine of rs. 1,75,000/-. a penalty of .....

Kesari Steels Ltd., Kotdwar Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC327

..... material is found in the consignment. this is not in dispute. the commissioner of customs found that the goods are liable for confiscation under section 111(d) of customs act, 1962 on the ground that the appellants have not produced pre-shipment certificate. therefore, the commissioner of customs, kandla in all the cases ..... and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise.4. in the present cases, importer did not furnish sale contract document, but however furnished pre-shipment certificate ..... 28 to the effect that: a) the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. waste/scrap/seconds/defective as per the internationally accepted parameters for such a classification. c) copy of the .....

Aasu Exim Pvt. Ltd. Vs. Commissioner of Customs (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... like indentor's/trader's commission which generally in the textile trade is... which are relevant in determining the assessable value of the imported goods under section 14 of the customs act, 1962. keeping all these factors in mind it has been decided that in case the difference between the values indicated in the s.o. and ..... in the following paras may be taken into account by all commissioners of this zone while determining the correct assessable value of the said items under section 14 of the customs act, 1962. 2. for the last para of the standing order reading as the above practice of valuation of above items must be adopted by all ..... and allow the appeals.office of the chief commissioner of customs, new custom house, ballard estate mumbai- 400 001.sub.:- valuation of certain standard goods of section xi of customs tariff act - instructions regarding.it has been noticed that polyester chips, poy, pfy, psf, acrylic fibre, viscose staple fibre and silk are being assessed at varying rates .....

Swan Sweets Pvt. Ltd., Makson Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the products involved herein, which are below 10 gms. weight individually, has been shown to us. confectionary cleared from the appellants' factory have discharged duty under section 4 of the act on the packs intended for retail sale, which are below 10 gms. in weight in jars, boxes, polybags/polyethylene bags, etc., in which the individual ..... of central excise (a). therefore/the finding of the commissioner (a) that the assessee cannot take shelter under rule 34 from the applicability of section 4a of the central excise act cannot be upheld in this case. a)letter dated 20.08.2003 addressed to maharashtra jarda manufacturer's association. in this it was clarified ..... 1.3 the valuation and assessment of sugar confectionary falling under heading 17.04 and 18.04 was brought under the mrp based assessment under section 4a of the central excise act, 1944 by union budget 2002.there has been an ongoing dispute between the appellants and the department about the valuation of the confectionary. .....

Swadeshi Opportunity Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)10STJ273CESTAT(Mum.)bai

..... services tax. the appellants have raised the dispute about as to whether their activity falls under purview of the service tax. according to them as per the section 65 of the finance act, 1994, the convention means a formal meeting or assembly does not open to the general public, the principal purpose of which is to provide any type ..... of amusement, entertainment or recreation and as per section 65 sub-section 105(zc), the definition of convention service means any taxable service provided to a client by any ..... further, their contention is that they do not come under network of the service tax, as such they are not liable to pay tax under whatever provision of the act.4. the commissioner (a) has given an adjudication order on the basis particulars which are not applicable to the appellants. in view of the situation, it is quite .....

Vijeta International and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC88

..... carried out certain investigations resulting in issue of show cause notice dated 21.3.1997 proposing recovery of duty of customs of rs. 40,92,873 under section 28 of the customs act, 1962 by denial of the benefit of notification no. 204/92 dtd 19.5.92 covering imports under advance licences , proposing confiscation of goods imported ..... advance licence and therefore, they have held themselves out to be importers and were to be treated as importers within the meaning the definition ascribed thereto under section 2(26) of the customs act, 1962 and therefore, duty demand is to be raised against them.4. there is yet another reason why the duty demand is not sustainable - ..... of the exporter is also not sustainable as the goods in question are not prohibited for export and hence not liable to confiscation under section 113 of the customs act, giving rise to penal action under section 114, in the light of supreme court judgment in shilpi exports [2000(115)a 219] upholding tribunal's order in a case .....

Span Diagnostics Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to be life-saving drugs and medicines. (c) there is force in the pleading of the appellants that reading of the second schedule to drugs and cosmetics act entry no. 2 & 5b and section 3(b)(iv) would indicate that the said goods are known and understood by the present appellant and the trade which deals with them as life-saving drugs ..... -1999. they comply the condition no. 5 applicable to such importers as set out in the customs (import of goods at concessional rate of duly for manufacture of excisable goods) act, 1996 which was required to be followed. they have in pursuance of this stipulation obtained necessary certifications from the asst. commissioner of central excise, incharge of their factory. the claim .....

Commissioner of Central Excise Vs. Urison Cosmetics Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(108)ECC175

..... such packs are required to be valued on the basis of maximum retail price (mrp) under section 4a of the central excise act, 1944 (cea) whereas respondents "argue that they have correctly valued the goods under section 1 of cea as section 4a does not apply to such goods. section 4a. valuation of excisable goods with reference to retail sale price.- (1) the central government ..... required, under the provisions of the standards of weights and measures act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) where the goods specified under sub .....

Clariant (India) Ltd. Vs. Ccex

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... law has undergone a change with effect from 1.7.2000 requiring excise valuation to be done according to transaction value of the goods under assessment. section 4(1) of the central excise act, 1944 (cea) stipulates transaction value to be adopted in a case where goods are sold for delivery at the time and place of removal. in ..... from the factory, but are merely transferred to the depot. we are concerned here with those goods which are sold from the depot after repacking into smaller packages. under section 4(3)(c)(iii) "place of removal" is defined to mean a depot from where excisable goods are sold after clearance from the factory. since depot is a ..... original no. 69/th-iii/rrb/2001-02 by following the judgment of savita chemicals. (v) the commissioner of central excise, thane-i in exercise of power under section 35e directed the deputy commissioner to make an application to commissioner of central excise (a) on the grounds, that the place of removal includes depot from where goods are .....