Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(37)ECC104
..... the imported goods in jumbo rolls correctly fall under item 37-i cet. the matter was referred by the president to a third member in terms of section 135c(5) of the customs act, 1962 and the third member agreed with the view that cinematographic films in jumbo rolls is correctly assessable to duty under item 37-i as cinematographic films ..... follows the hsn. however, it is well-settled that in the scheme of ceta, the classification is to be determined with reference to the tariff heading, chapter notes and section notes, as also the rules of interpretation for the tariff. it is only if it is not possible to arrive at a conclusion with reference to all these statutory ..... duty of customs (cvd) under item 37-i of cet (prior to 1-3-1986) and under heading 3704 of cet act, 1985 after that date. he, thereby, set aside the order of the assistant collector of customs, refund section, custom house, madras dated 16-9-1987 by which she had rejected the 72 refund claims of the respondents herein, m .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC46
..... this difference of opinion, the following point was formulated for consideration by us in terms of sub-section (1) of section 35d of the cesa read with the proviso to sub-section (5) of section 129c of the customs act :- "whether the product 'green pack' manufactured by the respondents from duty-paid epoxy synthetic resin and ..... between the two members comprising the bench which heard the appeal and, accordingly, further action as provided for in section 35d(1) of the central excises & salt act, 1944 read with section 129c(5) of the customs act, 1962, is indicated:- whether the product 'green pack' manufactured by the respondents from dutypaid epoxy synthetic resin ..... been clarified that the process of making moulding powders from urea/melamine/polyester resins by the addition of fillers/additives would not constitute manufacture under section 2(f) of the central excises and salt act, 1944. he has also relied upon the following rulings :- (1) gujarat steel tubes v. state of kerala [1989 (23) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC630Tri(Delhi)
..... duty of excise. for these reasons, i am inclined to hold that the exemption under the main notification covered the auxiliary duty of excise leviable under section 36 of the finance act, 1976." therefore, it cannot be doubted that the government of india did not intend to give benefit to spindle hvi oil used for manufacture of agricultural ..... appears in the judgment of the privy council in crawford v. spooner - (1846) 6 moo pc 1(9): "...we cannot aid the legislature's defective phrasing of the act, we cannot add, and mend, and, by construction, make up deficiencies which are left there." learned counsel for the respondents is possibly right in his submission that the ..... question as the notifications specifically mentioned mineral oil commonly known as spindle hvi oil falling under item 11(a) of the first schedule of the central excises and salt act, 1944. however, the appellants have submitted that notification no. 44/71-c.e, dated 7-4-1971 exempts any mineral oil falling under item no. 8 of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC184Tri(Delhi)
..... succeeded in establishing the presence of any of the ingredients required for invoking the extended period of limitation in terms of the proviso to sub-section (1) of section 11a of the central excises & salt act. however, it is pertinent to note here that the question of limitation is not relevant in respect of the demand for the period from ..... of the matter (vide his letter of 27-5-1987 - page 132 of the paper book) in view of the amendment to section 11-a of the central excises & salt act, 1944 by central excises and salt (amendment) act of 1985, effective from 27-12-1985. in due course, the collector passed the impugned order which is the subject of challenge ..... issued at a time when central excise rule 10 was in force but the rule was repealed on 17-11-1980 when section 11-a was incorporated into the central excises & salt act. there was no saving clause in section 11-a in respect of proceedings initiated under the repealed rule and, therefore, the proceedings in pursuance of the said .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC166Tri(Delhi)
..... authorities have been indulgent, as found by the adjudicating authority, they must bear the consequences of this indulgence; the statutory procedure laid down in the central excise act under section 11-a cannot be circumvented. it is a mandatory procedure which has to be fulfilled before demanding duty for the past period.since all the facts were known ..... that there should be manufacture of goods. the goods being articles which are known to those who are dealing in the market having their identity as such. section 3 of the act enjoins that there shall be levied and collected in such manner as may be prescribed duties of excise, on all excisable goods other than salt which are ..... . [judgment today 1988 (2) sc 217].in this case the supreme court has held that "affidavits are not included in the definition of evidence under section 3 of the evidence act. they can be used as evidence only if for sufficient reason court passes an order under order xix rules 1 and 2 of the code of civil procedure .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC124Tri(Delhi)
..... partly by manufacture from its own factory, partly getting them from other factories partly buying some from the market will not amount to manufacture within the meaning of section 2(f) of the act. he also relied on the following passage of diamond clock mfg. co. ltd. v. cce [1988 (34) elt page 662] :- "the anand traders ..... charges, interest on inventory and the value of bought out items.16. he observed that x-ray equipment is not immovable property but goods assessable under section 4 of the act.17. challenging the above order shri banerjee on behalf of i.g.e.raised the following contentions: the order of the collector traverses beyond the allegations made ..... up by assembling different items required for completion of x-ray parts and therefore, setting up of the same, amounts to manufacturing process within the definition of section 2(f) of the act.12. on the question of the 'related persons', he held that general electric co. is having 40% share capital in elpro. therefore, elpro is owned .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC444Tri(Delhi)
..... the show cause notice, issued by the assistant collector at the instance of the collector, no doubt cites rule 1.0 but if the collector was acting under section 35a(2), the erroneous citation of the rule would not, by itself, have the effect of vitiating the proceedings.31. by examining all the citations ..... desired. contaminants may be divided into 2 main groups, water-miscible and water-immiscible substances, the first group including acid and neutral irritants, alkalis and soaps, explosives and photographs chemicals, and the second including such substances ad paraffin oils, paints, dusts and tars. numerous proprietary barrier creams are marketed and many of these ..... the exemption from duty under the aforesaid notification as the said product was printed boxes.the show cause notice were issued demanding duty under section 11a of the act. it was alleged that the assessee had mis-represented and suppressed the facts in the classification list and wrongly claimed exemption under the aforesaid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT90TriDel
..... the ac, aurangabad which was in favour of the appellant's arguments, i observe that this judgment mainly decided the applicability of section 35 (3) (b) and section 35(4) of central excises & salt act, 1944, regarding time limit and the judgment was clearly 'inpersonam', in specific consideration of the facts and circumstances of that case ..... of saurashtra chemicals, porbandar v. collector of customs, bombay reported in 1986 (23) elt 283, the tribunal had taken the view that section notes and chapter notes in the customs tariff act are a part of the statutory tariff and thus relevant in the matter of classification of goods under the customs tariff. the relevant headings ..... restrict the scope of certain headings. in other words the scheme of the customs tariff act is to determine the coverage, of the respective headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an over-riding force on the respective headings. the goods .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(32)ECC133
..... (22) elt 109 and oriental talc products -1984 (18) elt 657.9. learned member (technical) has examined the definition of manufacture appearing in section 2(0 of the act alongwith note 2 under chapter 25 of cet and has held that the process of crushing, grinding and sieving will amount to process of manufacture. the ..... of crushing, grinding and sieving of limestone to obtain limestone chips and powder will not amount to a process of manufacture in terms of section 2(f) of central excises & salt act, 1944. however, in this case, the amended definition of the term 'manufacture' is applicable.the assistant collector had extracted the definition in ..... of rule 8 of the central excise rules, 1944, the central government hereby exempts the following items from the whole of the excise duty leviable thereon under section 3 of the central excises & salt act, 1944 (1 of 1944), namely :- (1) minerals, employed either as extenders, suspending agents or fillers or as diluents, namely :barytes, bauxite, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(41)LC83Tri(Delhi)
..... are integral part of i.c. engines without which the engine cannot work, in fact it cannot even be tested/commissioned.3. further section note 2(a) to section xvii of the central excise tariff act, 1985, was also made wherein it is stipulated that machines and apparatus of heading nos. 84.01 to 84.79 and parts thereof ..... of i.c. engines for railway locomotives and motor vehicles respectively, with intent to evade payment of central excise. duly, therefore, the provision to section 11a(1) of the central excises and salt act, 1944 is applicable in the case.8. the department further relied upon the statement of shri baljit singh, luthra, proprietor of the unit wherein it ..... of the party, i do not feel any need to discuss the other issues of approval of classification list and subsequent application of provision to section 11a of the central excises and salt act, 1944 for demanding central excise duty beyond the period of six months.28. in view of the above findings, i hold that the party .....
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