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 4 of about 58 results (0.175 seconds)

Commissioner of Customs (Export) Vs. Radhey Shyam Ratanlal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... that the supreme court decision in the rajkumar knitting mills (p) ltd. case cited supra was relevant in respect of shipments made prior to 1988 under the old section 14 of the customs act, 1962 where the assessable value was considered to be deemed value at which like goods are sold and not the actual value or the transaction value.the law ..... (p) ltd. case reported in 1998 (98) e.l.t. 292 (s.c.) wherein the hon'ble supreme court had interpreted section 14 of the customs act, 1962 which he used as base to his conclusion. the definition of value under section 14 and the rules made there under create a conflict in so far as the rules when considered in isolation take ..... one to the contract value whereas the value under section 14 takes one to the price at the time of place 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 .....

Commissioner of Customs (import) Vs. Tata Iron and Steel Co. Ltd. and ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC302

..... dropped the proceedings on the ground that the goods in question were scrap in terms of the definition of waste and scrap as per note 6 (a) of section xv of customs tariff act, he also observed that as per sgs certificates, 80% of the pipe pieces were found internally with a coat of thick oil, cement slurry and the balance ..... fact it is re-rollable scrap; mis-declaration is only venial, if at all, it is and does not induce me to take a cognizance in invoking section 111(m) of the customs act, 1962.8. on going through the above discussion and finding arrived at by the adjudicating authority and taking into consideration the grounds of appeal advanced by the ..... covered by the licences produced. i am not inclined to accept the propositions in the show cause notice of unlicensed imports under section 111(d) of the customs act, 1962 and cannot sustain the same. the nondeclaration of hollow section for part of the cargo on the b/l and there from the be's need not call for a confiscation, when .....

Commissioner Central Excise Vs. Lloyds Metals and Engg. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... commissioner, central excise had directed the asstt. commissioner who was not adjudicating authority and therefore the appeal was not legal and valid under section 35e(2) of the central excise, act, 1944 and that such authorisation could have been given only to the addl.commissioner and not to any other authority subordinate to commissioner. ..... as eligible items of capital goods entitled to modvat credit and accordingly allowed the modvat credit.2. in pursuance of the powers conferred under section 35e(2) of the central excise act, the commissioner of central excise, called for and examined the said order in original and authorised and directed the asstt. commissioner, central ..... because of the possibility of the commissioner authorising an officer subordinate to him other than the adjudicating officer for filing an appeal under section 35(e)(2) of the central excise act. it was submitted that the tribunal in its recent decision in the case of commissioner c.e. v.blue star spinning mills .....

Commissioner of Customs Vs. Hindustan Gas and Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(113)ECC248

..... similarly, following law laid down in cce v. tisco will apply: ... the learned counsel for the appellant tried to argue that the duty leviable under section 3 of the customs tariff act is a countervailing duty which is levied merely on the import of goods and no other consideration should come into picture. this contention is totally without ..... of a like article in india is not necessary. as observed by this court in thermax private limited v. collector of customs, bombay that section 3(1) of the customs tariff act "specifically mandates that the cvd will be equal to the excise duty for the time being leviable on a like article if produced or manufactured ..... the basic customs duty leviable on the imported goods. the only dispute is with reference of levy of cvd. for determing the levy of cvd under section 3 of the customs tariff act, it deemed manufacturer in india is to be considered and thereafter the rate of the central excise duty leviable thereon determined. this position has been .....

Aska Equipment Pvt. Ltd. and Shri Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC443

..... managing director, of rs. 1,00,000/- under rule 26 of erstwhile central excise rules 2001 and rule 210a of the central excise rules 1944 read with section 38a of central excise act, 1944. hence these appeals.3. after hearing both sides and going through the records, it is found that (a) while the appellants vehemently claimed that ..... produced or manufactured (i.e. engaged in de facto manufacture), yet he would be regarded as a manufacturer (i.e. a de jure manufacturer) within the meaning of section 2(f) (vi) that the following judgments support the findings of appellants as the manufacturers: (vii) that the appellants activity cannot be considered as trading activity in ..... t) are relevant in the present case, wherein it was held that assembling at site of bought out and own components amounts to manufacture & as per second part section 2(f) "manufacturer" shall include a person who engage others to get the excisable goods produced or manufactured on his own account and need not be an actual .....

Tisco Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC15

..... liable to be set aside. 54. in the facts and circumstances of the instant case none of the conditions precedent for imposition of any penalty under section 112 of the said act has been or can be said to have been satisfied. the purported imposition of penalty by the commissioner upon the appellant is therefore totally illegal, ..... entered into with its suppliers. they or their agents have not made available such contracts also to the customs authorities inspite of attending to summons under section 108 of the said act and giving statements. in this connection the following observations of the commissioner's predecessor as contained at page 39 (last para) of his order dated ..... as recorded in his statement dated 12^th october, 1991 (annexure 5 of scn at pp. 174-195 of appellant's paper book-volume i), under section 108 of the said act, would ex-facie demonstrate the incorrectness of this allegation/finding. they are as follows (emphasis added): ans. i went there for seeing equipment as well as .....

indo Green Textile Pvt. Ltd. (Now Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(115)ECC258

..... penalty to rs. 3,00,000/- (rupees three lakhs only). similarly penalty of rs. 4,28,68,190/- imposed under section 34 of central excise act read with rule 25 and rule 173q is set aside. there is also no justification for imposition of penalty of rs. 40 ..... of duty to rs.11,94,219.20 is upheld.15. as regards personal penalty of rs. 4,30,85,192/- imposed under section 11ac on m/s. indo green textile pvt. ltd., we find that the demand of rs. 4.16 crores (approximately) having been ..... merchant manufacturers and in particular shri nilesh patil, an employee of m/s indo green & in-charge of grey section. mr. nilesh patil. working in the grey section of m/s indo green, in his statement dated 22.05.2002, inter alia, deposed that he was ..... were engaged in the processing of man made fabrics classifiable under chapter 54 & 55 of the first schedule to the central excise tariff act, 1985 their factory premises were put to search on 21.5.2002, which resulted in seizure of documents/records/computer floppies etc. .....

Aluplex India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... contained in the definition of 'transaction value' refer to such goods which is excisable to excise duty and not the one which is not so excisable. section 3 of the act being the charging section, the definition of 'transaction value' must be read in the text and context thereof and not de'hors the same. and in this view of the ..... plea & come to a conclusion that the installation and erection charges being covered in this case are covered by the definition of "transaction value" under section 4 sub-section 3 of the central excise act to be included in the value of the components being removed. (h) since the cost as proposed cannot be added to the value of the ..... curtain wall is not an excisable product. the case laws cited by m/s. aluplex india pvt. ltd. pertain to the "normal price" under the old section 4 of central excise act, 1944. there is therefore, no doubt, what-so-ever, that the erection and installation charges of a curtain wall cannot be included in the assessable value and .....

Shree Balaji Processing and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... only endorsed on the central excise registration certificate issued to the unit owner, is not tenable in the light of the definition of the expression 'manufacturer' in section 2(f) of the central excise act, 1944, according to which the manufacturer is a person who actually manufactures or produces any excisable goods or carries on any process incidental or ancillary to their .....