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 5 of about 58 results (0.157 seconds)

Hyundai Heavy Industries Co. Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... project coordinators had instructed the importers to clear the goods before, payment of customs duty and before obtaining out of charge order, have violated the provisions of section 47 of customs act, 1962? ans. 13: the project coordinator deputed has given us to understand that to suggest to the importer that since the b/es has been ..... britoil - 56 & derrick barge db-30 being on record. hence, the confiscation is not sustainable in law.9. a reading of the provisions of section 42 of the custom act, 1962 indicates that no such order of 'port clearance' in writing permitting a conveyance to depart from that customs station will be given by the proper ..... obtained permission for conversion of the said vessels as imported into vessels for coastal run which was allowed as also port clearance under the provisions of section 42 of the customs act, 1962 was applied for and granted by the proper officer at mumbai custom house. the vessels were examined by the preventive officers of mumbai custom .....

Prabhat Publicity Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC120

..... value on basis indicated by the assessee after indicating non-application of the adjudicator mind.3.1 the question of liability to confiscation arrived under section 111(d) of customs act 1944 on the ground of the imports being of second hand capital goods, due to para 9.12 of exim policy 2002-2007 & being ..... as explained above and thereby these goods appears to be liable for confiscation under provisions of section 111(m) and section 111(d) respectively of the customs act, 1962.(f) accordingly, the importer was called upon to show cause to the commissioner of customs, nagpur as to why: (a ..... the imported goods and contravened the provisions as explained above and thereby these goods appear to be liable for confiscation under provisions of section 111(m) and section 111(d) respectively of the customs act, 1962.(e) it further appeared that the importer has mis-declared the value of the imported goods and contravened the provisions .....

Welspun Zucchi Textiles Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the appellants to evade payment of customs duty on such capital goods, knowingly. the said duty not paid & interest liability was demanded and penal action under section 114a and section 112 of the customs act 1962, arrived. hence these appeals.2.3 the commissioner confirmed the allegation in notice & demanded customs duty of rs. 64,27,455/- with interest ..... duty leviable on the said de-bonding is recoverable from the unit.and held that the extended period of recovery of customs duty under proviso to section 28 (l)(b) of the customs act 1962, could be applied as only applicable duties in respect of indigenous types of goods on 27-10-1999 on de-bonding was paid. ..... under section 28ab & imposed penalty under section 114a of rs. 64,27,455/- hence this appeal.3.1 the facts of debonding are not under contest as also the claim that .....

Siticable Network P. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC91

..... concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and included an "advertising consultant". also erstwhile section 65(48)(e) of finance act, 1994 (now section 65(90)(e)] defined "taxable service" to mean any service provided to a client by an advertising agency in relation to advertisements in ..... amount reflected in the balance sheets relates to service provided in the capacity of an advertising agency to a client, as defined in erstwhile section 65(2) now section 65(3) of the finance act, 1944. the show cause notice was adjudicated by the deputy commissioner, who, after due consideration, held hat the said amounts shown ..... of tribunals decision in the case of m/s shri. chakra tyres reported in 1999(108) e.lt. 361 does not merit consideration as section 4 the central excise act, 1944 has not been made applicable to like matters in service tax. the appellants have also argued on the point of application of extended period .....

Apsara Metallica Industries Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... chemicoat ltd. 1997 (94) e.l.t. a155 (s.c.) and (ii) rexor india ltd. by the supreme court on 17-8-1996. since section 3 of the central excise act, 1944 which brings the levy of duty did not undergo any change before or after 28-2-1986, the introduction of ceta, 1985, the decision arrived in the ..... is manufactured, lacquering is also undertaken, the taxable event in such cases would arise after the lacquered film is obtained. this is in view of the definition in section 2(f) which mandates that manufacture shall be treated as complete only when all process incidental or ancillary to the completion of the manufactured product have been undertaken. (d ..... tariff will not alter the position, as regards manufacture arrived on the issue of lacquering of plastic films, metallised or otherwise. the absence of a chapter note or section note under chapter 39 or chapter iv of the ceta, 1985 bringing in a specific activity of lacquering as manufacture would support this interpretation to arrive at a .....

Indian Hotel Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(204)ELT439Tri(Mum.)bai

..... implement the scheme of the government of india viz epcg scheme would have to be read harmoniously & on the benefits allowed. a notification under section 25 of the customs act has two stipulations. the first stipulation is the satisfaction of the central government for the need to exempt and the second one is ministerial in nature i.e. of the .....

German Remedies Ltd. and G.C. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... patent or proprietary medicament. in terms of this explanation, patent or proprietary medicines has the same meaning as in clause (h) of section 3 of the drugs act, 1940. clause (h) of section 3 of the drugs act, 1940 defined patent and proprietary medicament as under: patent or proprietary medicine means a drug which is a remedy or prescription prepared ..... . a.d. divelkar air b6.2 in that case, the hon'ble supreme court was concerned with the interpretation of definition of "retrenchment" contained in section 2(oo) of industrial dispute act. the supreme court held that in ordinary acceptation, retrenchment connotes that the business itself is being continued, but a portion of the staff or labour are ..... show cause notice is clearly based on a change of opinion on the part of the department. however, such change of opinion is not covered by proviso to section 11a. d.3 it is clear from the letter dated 2.4.98 that the acetyl salicylic acid tablets claimed as generic product from 2.4.98 was .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... working in a free trade zone and exempted from basic customs duty are also exempt from additional duty 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 all ..... anti-dumping duty on the ground that the notification was not specifically made applicable to articles imported by a 100% eou in view of sub-section (2a) of section 9a of the tariff act. no orders making the notification imposing antidumping duty specifically applicable to articles imported by 100% eou have been produced, and it is stated that ..... subsequent notification no. 99/94, dated 1-3-1994 which is follows: g.s.r. (e) - 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 rescinds the following notification .....

Breach Candy Swimming Bath Trust Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(114)ECC42

..... for celebration of some events.2. the ld. counsel for the appellants interalia contended that the taxable service in relation to the mandap keepers under section 65(4)(i) of the finance act 1994 defines " as any service provided to a client by mandap keepers in relation to the use of mandap in any manner including the facilities ..... in the nature of public service and are of a charitable, religious or political nature; or 8. the above proposed section clearly shows that the definition of "mandap keeper" under section 65 (67) rw section 65 (105)(m) of the finance act, 1994 was never intended to cover 'club or association or trust' rendering services to its members within it. otherwise ..... (g) read with explanation i and cannot be taxed.11. the supply of refreshment to its members did not constitute sale within the meaning of section 2(n) of the act, therefore, not liable to tax.12. drawing analogy from the cases referred to above, it could safely be said that the appellant is not liable to pay .....

Commissioner of C. Ex. Vs. Arvind Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to be taken up as the assessable value. in the present matter, the transaction value has to be taken for the purpose of assessment of duty under section 4 of the central excise act and as admittedly no cash discount has been given to the customers, the actual price paid by them shall be the assessable value.7. it was ..... the ld d.r. for revenue submits that the provisions relating to valuation of excisable goods for the purpose of charging duty of excise are incorporated in section 4 of the central excise act, 1944 and these provisions have undergone a basic change with effect from 1-7-2000 when the concept of transaction value instead of a deemed value has ..... place of removal, where the buyer is not a related person and the price is the sole consideration for the sale. section 4 valuation of excisable goods for purpose of charging of duty of excise. (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of .....