Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC275
..... it is evident that the rules are to be invoked only if goods cannot be classified under the schedule by reference to the headings, sub-headings and relative chapter and section notes. in the present instance, as already discussed, we are satisfied that the subject goods can be classified without the aid of the rule of interpretation. the question of ..... chapter 40. note 7 to chapter 59 reads as follows: "7. heading no. 59.11 applies to the following goods, which do not fall in any other heading of section xi: (a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading ..... 1. the issue for determination in the present appeal is the classification under the first schedule (the "schedule" for short) to the customs tariff act, 1975, of a 100 cubic metre capacity balloon gas holder imported by the appellants. the appellants claimed assessment under heading no. 59.11 (sub-heading 5911.90) of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC98
..... metric tonnes on the basis of evidence adduced by the respondent 13. the point of difference is, therefore, under section 35d(1) of central excises & salt act, 1944 read with sub-section (5) of section 129c of the customs act, 1962 referred to the president of the tribunal for decision in accordance with law.14. when this matter was taken ..... dgtd to offer clarification or explanation. that, however, revenue does not propose to do but wants the certificate to be excluded from consideration. i fail to sec how revenue could do this inspite of its own stand as seen from various documents referred to above. it may be mentioned that in several notifications certificate from ..... per year, and for this purpose they furnished the figures of their production in the previous years alongwith some other data. this was done in terms of section 10 (annexure i) of the industries regulationact taking into account their level of production in the previous three years from the date of application and the last .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(29)ECC116
..... the issue involved in all the appeals is common they were heard together.2. the dispute is with reference to the liability for payment of additional duty of customs under section 3 of the c.t.a on the jumbo films imported by the appellants for being converted into cinematographic positive films of various sizes for supply to their customers. ..... the purpose of levy of additional duty of customs.this point of difference is referred to the president in terms of section 129 c (5) of the customs act.25. rao, member.--these matters were referred to me by the president under his orders dated 2.6.1990 for hearing them on the point of difference.26. the ..... not be useful as cinematographic films in the normal manner.9. but the case for the appellants is that the term "cinematographic film" has not been defined in the act and in the absence of any such definition it would be the normal trade understanding thereof that would govern the classification of the product under issue. it is contended that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC217Tri(Delhi)
..... -8-1987 dant manjan lal has acquired the status of medicine preparation within the meaning of definition of ayurvedic drug, as laid down in section 3 of the drugs and cosmetics act, 1940 is not maintainable because it is seen that the classification of the goods for the period on and from 28-8-1987 was ..... -1987 and by virtue of this inclusion, all the medicines with their formula and ingredients mentioned therein are now phar-macopoeial medicines, according to the definition of section 3 of drugs and cosmetics act, 1940. shri lachman dev then cited and relied upon the case law reported in 1988 (36) elt 369a (bom.) - leukoptasl (india) ltd. v ..... were manufacturing dant manjan lal under an ayurvedic drug licence containing 100% ayurvedic ingredients and the drug licence had been issued under the provisions of drugs and cosmetics act, 1940 which has been specially enacted to regulate manufacture and sale of ayurvedic medicines. the product is also used as an ayurvedic medicine. it is prescribed, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT633TriDel
..... the claim for assessment under 84.23 was not agitated before the assistant collector, the claim now made was still within the time limit under section 27 of customs act as duty was paid on 19-10-85 and the appeal was filed on 22-02-1086. he further contended that the appellant had declared ..... the resurfacing process is complete having achieved the desired asphalt mix characteristics and surface texture.this is a multi-purpose machine. as per section note 3 of section xvi btn and the customs tariff act of india which is reproduced below :- "unless the headings otherwise require, composite machines consisting of two or more machines fitted together to ..... revolving type having individual burners with on and off mechanism; c. scarifying beam fitted with barrow type teeth attached to the machinery evenly distributed over the transfer section. the solidified heated mix is loosened by this unit. then lifts the heated material between them and allow any recycling agent to be thoroughly mixed with a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC478Tri(Delhi)
..... decision was upheld by the appellate collector. the period related to pre-october, 1975. section 4 of the central excises and salt act was amended w.e.f. 01-10-1975. section 4(a), as it existed prior to 01-10-1975, read as follows :- "where under this act, any article is chargeable with duty at a rate dependent on the value of the ..... sold at the factory gate. in fact, the said price was the price at which the goods were sold to the nearest customers. according to the aforesaid provisions of old section 4, the assessable value determined by the deputy collector was correct.therefore, this part of the impugned order is upheld by us.2. the second point agitated by the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC115Tri(Delhi)
..... case referred to therein, would relate to the procedural aspect, such as quantification and collection of duty and similarly, in the additional duties of excise act, the provisions of section 3(1)(3) relate to the procedural aspect of levy and collection of duty and no provision for imposition of penalty is explicitly provided.he further ..... does not depend upon the actual levy of duty, but depends on the description as 'excisable goods' as contained in first schedule to the act. 'excisable goods' is defined in section 2(d) of the act. 'excisable goods' means, goods specified in the first schedule as being subject to a duty of excise, and includes salt. under the ..... penal provisions.9. in his rejoinder, shri harbans singh, the ld. advocate was of the view that provisions of the produce cess act will apply only in relation to levy and collection under section 15 as wordings arc similar, but will not all other provisions.the citations in 1985 (19) elt 455 (tribunal) refer to procedural .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(50)ELT520TriDel
..... for the reduction. he has pleaded for the dismissal of the appeal.5. shri k. kumar, the learned advocate has again referred to the provisions of section 11a of the central excises and salt act, 1944 and argued that extended period of limitation cannot be invoked. he has pleaded for the acceptance of the appeal.6. we have heard both the ..... duty amounting to rs. 22,89,044.46 should not be recovered from them under rule 9(2) of the central excise rules, 1944 read with section 11a of the central excises and salt act, 1944 and why the penalty should not be imposed on them under rules 173q, 52a and 226 of the central excise rules, 1944. in reply to ..... judicial discretion either in awarding punishment or in releasing an offender on probation in lieu of sentencing him forthwith. the words of section 4(1) of the probation of offenders act are wide and would evidently include offences under the customs act and the gold control rules." in the matter before us, the duty involved was rs. 22,89,044.46. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC271Tri(Delhi)
..... an importer is eligible to appeal before the collector (appeals) and if aggrieved by his order prefer an appeal before the appellate tribunal under the provisions of sections 128 and 129 of the customs act respectively. therefore, the appellants should in the first instance follow the heirarchy for relief set forth in the statute, for getting their grievances annulled. since no points ..... , each bill of entry under which the goods are imported is an assessment document filed under the provisions of section 46 of the customs act and is an order of assessment. the definition of assessment as given in section 2(2) of the customs act is "assessment" includes provisional assessment, re-assessment and any order of assessment in which the duty assessed is nil .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1991)(52)ELT134Tri(Mum.)bai
..... not permissible to be imported under ogl without obtaining the clearance from the department of electronics. the import was therefore considered unauthorised and the goods were confiscated under sec 111(d) of the customs act but allowed the same on payment of redemption fine of rs. 50,000/-. the adjudicating authority however did not impose any personal penalty on the appellants.3 .....
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