Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC271
..... view of the specific insertion 'sound recorded cassette tapes' in 59(4) these are excisable and liable to duty and well within the competence of charging section 3 of the act. she argued that when once the legislature has specifically included the item in the first schedule, its validity cannot be questioned on the ground that it did ..... no. 59 or in the definition of manufacture under section 2(f) of the act. she said that the process of recording of sound is a manufacturing activity and as per the wordings "whether recorded or not" used in item no ..... of taxing statute and in the absence of concept of manufacturing recording on duty paid cassette tapes cannot be considered as excisable goods subjected to tax under charging section 3 of the act.5. smt. zutshi, for the department, while countering the arguments, submitted that there is no ambiguity either in the language used in the tariff item .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC216
..... view on account of past practice of clearance of similar goods by accepting addl. licence and on this ground he did not impose personal penalty under section 112 of the customs act.5. sri naveen mullick, advocate submitted that the impugned order is unsustainable in law and that the additional collector had failed to properly apply the rulings ..... policy 85-88 requiring specific licence for clearing the imported goods.3. a show cause notice dated 2-9-1987 was issued for confiscation under section 111(d) and section 112 of the customs act, 1962.4. the appellants had contended before the lower authorities that they had purchased the goods on high seas. the licence produced by them ..... 19-10-1987 in which the additional collector had ordered photographic lenses imported by the appellants valued at rs. 1,94,865/- to be confiscated under section 111(d) of the customs act and granted redemption of the same on payment of fine for rs. 50,000/-.2. the appellants had filed bill of entry no. 41152, dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(30)LC218Tri(Delhi)
..... in the orders of the lower authorities. however, the appellate collector/collector (appeals) has held that packing is a part of the manufacturing process under section 2 (f) of the central excises and salt act, 1944 and hence the cost of packing is includible in the assessable value. he, therefore, upheld the orders of the assistant collector rejecting the refund ..... mills ltd., reported in 1981-elt-966 (g.o.i) : 198l ecr 616 d (g.o.i.), in which it was held that under section 4(4)(d)(i) of the central excises and salt act, 1944, where goods are delivered at the time of removal in a packed condition, the value includes the cost of such packing except the cost ..... of the wholesale trade, the cost of such packing shall be deductible. the definition of 'manufacture' as given in section 2(f) of the central excises and salt act, is of no avail because the 'packing' has been separately defined by section 4(4)(d)(i) in relation to the value of excisable article.5. the issue again came up for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(30)LC337Tri(Delhi)
..... was no contrary evidence that the producer or the manufacturer knew that these were excisable or required to be licensed, would not attract the penal provisions of section 11-a of the act." the period involved in the present appeal is from june, 1984 to 17th december, 198s. there are two show cause notices. first show cause notice ..... as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not, would not attract section 11-a of the act: in the facts and circumstances of this case, there were materials, as indicated to suggest that there was scope for confusion and the appellants believing ..... collector of central excise which appears on pages 41 to 49 of the paper book and the extended period of limitation has been, invoked. by section 3 of the central excises and salt act (salt amendment act, 1985) for the words "central excise officers" the word "collector of central excise" was substituted. this amendment came into force from 27th .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC76
..... which sub-heading of heading 39.01 the subject consignment which is a mixture of ldpe and surlyn would fall. in this connection, the collector has invoked section 19 of the customs act, 1962 which, to the extent relevant, is reproduced below: "19. determination of duty where goods consists of articles liable to different rates of duty. - ..... to one another and are similar in function. in any event, without further discussing the meaning of the expression 'set of articles', we note that section 19 of the customs act comes into play only if any law for the time being in force does not provide otherwise for determination of duty in such circumstances. the customs ..... tariff has its own rules of interpretation.if these rules provide guidelines for classification of the goods in the instant case, then, the rules would prevail and section 19 of the customs act would not be applicable. rule 2 (b) of the statutory rules for the interpretation of the customs tariff schedule reads as follows : "2.(b) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC286
..... into a different identifiable product having a distinct name, character or use. hence, the processes undertaken by the appellants were manufacture under section 2(f) of the central excises & salt act, 1944 and the filler wire was classifiable under item 68 of the erstwhile central excise tariff. he, therefore, confiscated the seized filler ..... processes undertaken by the appellants in straightening and cutting of the stainless steel wire did not amount to manufacture within the meaning of section 2(f) of the central excises & salt act as there was no transformation into a new product. hence, the appellants were not required to obtain a central excise licence ..... processes of straightening the stainless steel wire and cutting the same into required sizes do not amount to manufacture within the meaning of section 2(f) of the central excises & salt act, 1944 as no new product emerge as a result of the processes. the stainless steel wires remain stainless steel wire' after processing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC95Tri(Delhi)
..... show cause notices demanding duty were issued in april, 1984..these are clearly outside the normal time limit of six months prescribed under the aforesaid section of the act. the additional collector has held that there was no suppression or mis-statement of facts on the part of the respondents herein and hence the ..... its nature and character at its final stage of production unless a contrary intention appears from the statute. it is seen from clause (vii) of section 2(f) of the act which is, no doubt, introduced subsequently that bleaching, heat setting, etc., are incidental and ancillary processes necessary for the completion of the manufactured product ..... in the present cases the central board of excise and customs gave direction to the additional collector of central excise to make an application under section 35e of the act to the tribunal and in pursuance of that direction the additional collector of central excise, ahmedabad has filed these appeals, the appeals are not maintainable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC277
..... decision pertains to old central excise tariff and the present case is governed by the new tariff and as per definition of unit container in section note to section iv of the central excise tariff act, 1985. aggrieved by these findings the appellants have come before us by way of this appeal.4. smt. archana wadhwa, learned advocate, ..... decision of m/s. hpmc.further the description of tariff which was consolidated under old tariff 1b has been distributed in the several chapters under section iv in the new tariff act. but in substance it remains the same. there is no material change in the description of tariff entry except bifurcation and distribution under different sub ..... -88 was unjust and uncalled for. she stated that department changed the classification based on definition of unit container in the note to section iv in chapter 16 of the central excise tariff act. but the description of goods 'put up in unit containers and ordinarily intended for sale' in the chapter 20 under sub-heading .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT460TriDel
..... (29) elt 933 and 1987 (30) elt 538 (tribunal).further it has been held in the case of 1987 (32) elt 489 (mp) that a notice under section 11a was not required before modification thereof.23. the learned counsel in reply stated that first and foremost the classification list which was filed itself had been approved only provisionally ..... it was also held in the case of stewards lloyds reported in 1985 (22) elt 522 that non-filing of appeal against the approved classification list does not act as a bar to claims of refund.31. it was also his contention that in respect of the very product soyso, hon'ble bombay high court has passed ..... oils and chemicals and not concentrates.17. in respect of a similar product the bombay high court has already decided the matter and therefore the departmental authorities should have acted accordingly.18. they had produced the certificates issued by eminent authorities like dr. p.j. dubash, reader in food chemistry, department of chemical technology, matunga road, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT553TriDel
..... effected on 17-2-1986, when the proper officer had no reasonable belief that the goods lying on the premises were liable to confiscation in terms of section 110 of the customs act, as applied to central excise; (ii) the liability to duty of dant manjan lal irrespective of whether it was produced with or without the aid of ..... the point of time when the goods in question are seized and not to a time subsequent to the act of seizure; and that the condition precedent that there was such a reasonable belief must exist before the presumption under section 123 can be invoked.18. that even otherwise the seizure effected was lawful in terms of ratio enunciated ..... book "ayurveda sar sangraha" which is specified in the first schedule to the drug and cosmetics act, 1940, it was fully covered by the definition of "ayurvedic (including sidha) or unani drug" appearing in section 3(a) of the drug and cosmetics act, 1940. there could now be no room for doubt or controversy that it was an ayurvedic .....
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