Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC77
..... "in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules 1944, read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central govt. hereby exempts chewing tobacco of the description specified in column (1) of the table ..... hereto annexed and falling under sub-item 11 (5) of item no. 4 of the first schedule to the central excises and salt act, 1944 ..... the assessable value of the goods will be the value including the cost of the packaging material, etc. and other charges as above subject to the deductions allowable under section 4." calculated on this basis, since the value of chewing tobacco per kg. is less than rs. 10/-, the appellants are entitled to pay at the concessional rate .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT304TriDel
..... 27-10-1989.2. the learned sdr stated that in this matter, the asstt. collector had rejected the refund claim of the respondent as time barred under section 11b of the central excise act. the respondents build bodies on chassis fitted with engines. they also manufacture 'skip loader' which has a detachable container called bucket.3. they submitted a ..... though no bond was got executed under rule 9b.this special feature of the case places it under category (e) of explanation (b) given below section 11b of the central excises and salt act, 1944 dealing with the "relevant date".20. further another view could be taken in the matter from the point of view of completion of rt12 ..... if the intention of the collector (appeals) was to refer to the section 11b(5) even then the order was incorrect as the definition given at sub-clause (e) to the explanation (b) is applicable only where duty of excise is paid provisionally under the act or the rules and the relevant date means the rate of adjustment of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC49
..... valuation wherein they held that packing, branding and stitching of goods is manufacture for the purpose of inclusion of such expenses for computation of the assessable value under section 4(4)(d)(i) of the cesa.6. our attention is invited to the decision of this tribunal in the case of bata india ltd., calcutta v. ..... and reckitt & colman of india were imposed with penalties of rs. 10,000/- each under rule 173-q and for violations under various provisions of central excise act and rules. reckitt & colman of india have not preferred any appeal against the order of the learned additional collector. only the appellants have preferred the appeal. they ..... toilet cleaner (liquid toilet cleaner) (hereinafter referred to as the 'said goods') falling under excise tariff item 15aa of the first schedule to the central excises and salt act, 1944 through the appellants at their factory at 241, roy bahadur road, calcutta. therefore, a show cause notice was issued to both reckitt & colman of india ltd .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(32)ECC68
..... have not disputed this contention. so, now we have to consider the question of classification from three angles - (i) how the product is identified by the class or section of the people dealing with or using the product; (ii) how the relevant tariff entry 22f(iv) should be interpreted and whether it would cover the product in question ..... the test for classification of such products in these words - "the test commonly applied to such cases is how is the product identified by the class or section of the people dealing with or using the product. that is a test which is attracted whenever a statute does not contain any definition. it is a matter ..... and cleared/consumed heating elements falling under tariff item no. 22f(iv) of the first schedule to the central excises & salt act, 1944 as it stood at the relevant time (hereinafter referred to as the 'act' only) without a central excise licence; without payment of duty; and without observing the other central excise formalities by suppressing facts .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC715Tri(Delhi)
..... no. 476 and warranted an import licence under appendix 3a (462)(a). ii that the value as given in the invoice was not acceptable under section 14(1)(a) of the customs act being at considerable variance with the manufacturers trade price list.with regard to the itc classification the importers stated that classification of goods under s. no. ..... delhi, were international distributors of raychem auto tracers.in view of the above, the importers stated that the value declared by them was quite acceptable under section 14(1)(a) of the customs act, 1962.the importers also relied upon a xerox copy of the letter, dated 4-4-1988 from m/s. raychem cyprus explaining sale pattern of ..... misdeclaration of the value of the goods imported as falling under ogl appendix 6 on the bill of entry and the goods were liable to confiscation under section 111(m) of the customs act, 1962. for the purposes of valuation, the appellants had relied on the price list issued by m/s. raychem on 1st october, 1987 in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC68Tri(Delhi)
..... accepted by the chief controller of imports. this was not challenged by the assistant collector and hence there was no justification for rejection. he submitted that section 14 of the act has been amended and according to amended law and rules transaction value is the value of the goods under rule 4 of the valuation rules and these ..... and cogent reasons for rejecting the value declared and then at liberty to proceed to determine the value of the imported goods. to determine the value even under amended section 14 with reference to valuation rules, its value prevalent at the time and place of importation should be the criterion. in the present case it has not given ..... vehicle. she said that acceptance of import for i.t.c. policy is different and same cannot be applied to calculate the value of imported article under customs act and valuation rules.9. we have carefully considered the arguments advanced on both sides and perused the records. now it is well-settled principle of law that burden .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1992)(58)ELT226Tri(Chennai)
..... the clearance of the goods under import and once this decision had been taken the only course open to the authorities was to institute proceedings under section 129d of the customs act, 1962. this apparently was not done and the authorities according to the appellants erroneously resorted to the adjudication proceedings after issuing show cause notice. ..... bonding, the appellants could not be called to question by the adjudicating authority and the only action that can be taken is as mentioned under section 129(d) of the act. he has pleaded that the proceedings were not maintainable in law. he has pleaded that the show cause notice was issued to the appellants only ..... licence for the purpose of clearance of the goods can be taken to have been passed and therefore, the authorities could only initiate proceedings under section 129d of the customs act, 1962 and which had not been done. he has therefore pleaded that the proceedings drawn against the appellants were without the authority of law. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC312
..... moved the high court of calcutta and on 11-1-1990, the calcutta high court passed orders permitting the appellants to keep the goods in bonded warehouse under sec. 49 of the customs act, 1962.3. a show cause notice dated 2-2-1990 was issued to the appellants alleging, inter alia, that the country of origin certificate, issued by ..... dated 20-11-89 were filed. assessments were completed on bills of entry nos.1236 and 1237 on 23-11-89. the goods, however, were detained under sec.110 of the customs act. aggrieved by the detention of the goods, the appellants approached the high court for release of the goods. finally, the matter went upto to the supreme court. ..... three countries is not known and that these are not the countries from which the impugned imports are made. therefore, the prices cannot be ascertained under section 14(l) (a) of the act. the collector relied upon the value of imports from south korea in determining the assessable value. there is no material before us to show that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(52)ELT290TriDel
..... the description as cited above, and heading 36.03 is not applicable in view of the fact that the heading as per the hsn excludes articles not containing any explosive or inflammable charge (small caps, tubes, electrical apparatus, etc.) which are classified according to their nature under their respective headings.the following case laws were cited :- ..... here would hold good in the case of new tariff also unless it could be shown in a particular case that the general principles of interpretation or section notes or chapter notes included therein enjoin otherwise.23. in the instant case while the department has not been able to satisfy the above criteria the respondent ..... metals and alloys, whether sheathed or unsheathed, ad-valorem.the conductor of any core of which, note being onespecially designed as a pilot core has a sectional areanot exceeding 1.5 square millimetres in the case ofcopper, or not exceeding 2.5 square millimetres in thecase of aluminium or of not more than equivalent(ii .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC677Tri(Delhi)
..... , the additional collector of customs, kandla, passed the impugned order dated 18-4-1990 by which he held that 20% cargo was only printing & writing paper, ordered its confiscation under section 111(d) customs act, 1962 levying a redemption fine of rs. 40,000/- and imposed a penalty of rs. 15,000/- on the appellants under ..... section 112(a) of customs act, 1962 and he also ordered that the assessable value declared be enhanced by 50% for the offending goods.2. shri gopal prasad, ld. consultant, appearing for the appellants, submitted that .....
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