Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC364Tri(Delhi)
..... m/s. mechel engineers works are clearly hired labourers and they are, therefore, plainly excluded from the scope of the term 'manufacturer' as defined in section 2(f) of central excise act.5. we have carefully considered the pleas advanced by both the sides.we observe that this case is squarely covered by the tribunal's orders in the ..... were not mentioned in tariff items 1 to 67 of the old central excise tariff. no change in definition of 'manufacture' as given in section 2(f) of the central excises and salt act, 1944 has taken place. therefore, there is no reason whatsoever that the judgments which were applicable to tariff item 68 so far as the ..... 1. learned counsel submits that the main issue involved herein is manufacture of various steel structures such as columns, beams, gantry, trusses, girders, purlins, section of windows (shutters) and fencing angles etc. the adjudicating authority has held that these goods fall under sub-heading 7308.90 whereas the contention of the applicant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(48)ELT388TriDel
..... 49. they also contended that mere erection of fabricated materials at the site of the customers did not constitute manufacture as defined in section 2(f) of the central excises and salt act, 1944. the assistant collector of central excise held that the premises of thirumalai chemicals limited was a factory and since the process of ..... that these elements were to be deducted from the contract price as they did not form part of the assessable value as defined in section 4 of the central excises and salt act. according to them these were post-manufacturing expenses, not forming part of the assessable value. the assistant collector held that since the contract ..... the factory on sale, this notification is not applicable. duty is, therefore, to be paid, were leviable, on the value of terms of section 4 of the central excises and salt act on the goods manufactured by the appellants and cleared from their factory.anina industries, vishakhapatnam, and ors. v.collector of central excise, guntur and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)LC764Tri(Delhi)
..... admittedly meant to be used as parts of burner if holes were drilled into them.15. it was their contention that the parts in question were not shapes and sections but semi-finished parts or components of stove burners.16. they were merely required to be fitted into or assembled into along with other parts of the burner.17 ..... classifiable under sub-item 3(ii) provided they answer to the description and definition of sub-item (ii).12. it was their contention that only those shapes and sections were classifiable as such provided they had not thereby assumed the character of another or product falling under any other item.13. it was their contention that their goods ..... the assessee and they have failed to do so. it was also his submission that isi specification can only act as guidelines and have no binding force. it was also his submission that the goods in question were merely shapes and sections classifiable under 26a (3)(ii).27. it was also his contention that the affidavit referred to by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1990)(50)ELT475Tri(Mum.)bai
..... goods found from the factory premises as well as from the room under the control of bank of baroda, were not the goods "manufactured" as contemplated under section 2(f) of the act, cannot be accepted. the rolls found were otherwise complete duly wrapped with all the markings contained thereon, and as such, they have to be taken as ..... impress upon us as indicating that the goods produced were subject to testing and approval before they can be branded as "manufactured", so as to fall within section 2(f) of the act. the process of "manufacture" was not subject to the said condition nor could the goods be deemed as manufactured to the specification.reading of the other ..... by the consumers, the same was not ready for delivery and as such cannot be considered as manufactured so as to fall within the purview of section 2(f) of the act. in support of his contention, the learned advocate also took us through some of the contracts and purchase orders to substantiate his contention that the goods .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(30)LC435Tri(Delhi)
..... , was not acceptable because the manufacture of pulp was an integrated process of manufacture of paper and was covered in the definition of 'manufacture' as given in section 2(f) of the central excises & salt act, which takes within it all ancillary and incidental processes. in that case, sodium sulphate was treated as raw material having been used in the end-product .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC33
..... the decision, the tribunal held that "it is to be noted in this connection that the amendment of central excise rules 9 & 49 effected by section 51 of the finance act, 1982 makes it clear that intermediate products coming into existence in the course of a continuous process or otherwise are liable to be charged to excise ..... in the tariff schedule, no question of determining whether the processes resulting in the emergence of that article constitute "manufacture" within the meaning of section 2(f) of the central excises and salt act, would arise, is well-settled in law.the question would still remain whether the subject goods fall within the entry, namely, item no. ..... into existence. following the ratio of the said judgment, cutting of gummed , paper into tapes does not amount to manufacture within the meaning of section 2(f) of the central excises & salt act, 1944. in order to fall under tariff item 60, adhesive tape must be the result of "manufacture". the process adopted by the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(30)LC99Tri(Delhi)
..... removal of the oil filter cartridges clandestinely has been given in the annexure to the show cause notice which is sufficient to invoke the extended limit under section 11a of the central excises and salt act. the ld. sdr has quoted the citation in m/s. h. guru instruments v. cce, calcutta reported in 1987 (27) e.l.t. 269 = 1986 (8 ..... .t. 750 (t) = 1983 ecr 1900-d (cegat-bombay) in the case of m/s. shaparia dock & steel co. (pvt.) ltd. - "semi-manufactured goods are not excisable in terms of section 3 of cesa". (iv) 1988 (37) e.l.t. 179 (a.p.) (tungabhadra machinery & tools ltd. v. u.o.i.). - (v) 1986 (24) e.l.t. 169 (s.c.) (union .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC426
..... which are used for or in treatment of diseases and in that matter, the definition of drugs is quite comprehensive....definition of drugs in section 3(b)(l) of the drugs & cosmetics act 1940 should guide the interpretation of the c.e.t....interpretation given by drug administration authorities regarding classification of drugs is indicative of popular ..... indian pharmacopoeia, this substance is classified as a drug. (v) drug is not defined in the cta, but reference to the definition of drug in section 3(b) of the drugs and cosmetics act 1940 would be helpful. in this connection in romesh chemical industries v. u.o.i. and ors. -1980 elt 598 (m.p.) it has ..... but should be classified under 29.45/01, we observe that as per the above citation romesh chemical industries (supra), definition of the product in drugs & cosmetics act 1940 can be taken into consideration and as per that definition, drug includes among other things "all substances intended for use of components of a drug including empty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(30)LC115Tri(Delhi)
..... the case may be as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this act regarding appeals, including the provisions of sub-section (4) of section 35b shall, so far as may be apply to such application.so it can be seen from the above that such application made to the ..... challenged by way of filing cross-objections. it cannot be done under provisions of section 35-e (4) of the central excises and salt act, 1944. (hereinafter referred to as said act). this section 35-e (4) reads as under: where in pursuance of an order under sub-section (1) or sub-section (2) the adjudicating authority or the authorised officer makes an application to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(48)ELT458TriDel
..... rule 10 did not contain any saving clause for the continuance of proceedings, already initiated, nor did section 11a of the central excises act create any fiction under which the proceeding under rule 10 could be deemed to proceed with, and section 6 of the general clauses act does not apply to cases of omission or repeal of rules, therefore, the proceeding initiated under .....
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