Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC174
..... so, the applicable rate of duty will be that in force on the date of actual removal of the goods from the warehouse in terms of section 68 of the act.19. section 72 of the act talks of goods improperly removed from warehouse, etc. the relevant portion reads thus :- (b) where any warehoused goods have not been removed from a ..... under the central excise law. the purpose of citing this decision by the learned departmental representative was to show that for raising a demand under section 72 of the customs act, the limitation imposed by section 28 is not relevant. in the present instance, the demand for duty has been raised, as we have seen earlier, within six months from ..... of doubt. the question is whether after the expiry of the said period on 31-12-1985 the goods continued to be "warehoused goods" as defined in section 2(44) of the act. the definition only speaks of the deposit of the goods in a warehouse, not their removal. logically, therefore, goods deposited in a warehouse and not removed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC303Tri(Delhi)
..... ,749.49 for the frames manufactured from 1-3-1986 to 27-12-1986 under rule 9(2) of the central excise rules read with proviso to section ha of the act, alleging suppression.subsequently, the collector issued a letter, dated 31-8-1989, that the aluminium frames were classifiable under heading 8302.90. the order of the ..... cause notice -subsequent show cause notice not hit by limitation being in continuation of previous one - rule 10 of the central excise rules, 1944 - section 11-a of the central excises & salt act, 1944 - a simple perusal of the show cause notice, dated 20-8-1982 shows that there is mention of the earlier show cause notice, ..... .5. shri dushyant dave, advocate for the appellant reiterated the above points and stated that three issues are relevant. (i) there was no manufacture as aluminium sections remain aluminium section even after bending and drilling. (iii) the show-cause notice is hit by limitation and he challenges the fine and penalty.the learned advocate referred to the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT221TriDel
..... goods at the time of importation would include all expenses incurred by the importer.14. referring to valuation rules shri prabhat kumar argued that section 14(1) of the customs act (the act for short) and section 14(1 a) ibid go in tandem. submitting that the valuation rules have to be covered sequentially and that the value fixed under the ..... rules should be subject to what section 14(1) of the act prescribes, the learned representative argued that in terms of rule 3 the transaction value includes all expenses incurred, that is to say, the price paid or ..... finished products when imported. the value of the goods under importation would, therefore, include all charges incurred by essar.15. shri prabhat kumar referred to sub-section 14(1a) of the act and relying on the judgment of the supreme court in air 1961 sc 1152 in the case of k.r.c.s. balakrishna chetty and sons & co .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC90
..... are of the view of the collector of customs (appeals) was not right in importing the concept of manufacture and production in terms of provisions of section 2(f) of the central excises and salt act, 1944. the collector customs (appeals) had examined the samples at various stages of manufacture. we do not have the benefit of the same. accordingly, we set ..... the cet, after it is manufactured in their factory." the tribunal had the occasion to deal with the concept of manufacture and production in terms of section 2(f) of the central excises and salt act, 1944 and customs tariff heading 84.59(2) in the case of national small industries v. collector of customs, bombay reported in 1988 (36) elt 367 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(34)ECC105
..... comply with note 9 of this chapter are classified in heading no. 39.18. otherwise the classification of plastics and textiles combination is essentially governed by note 1(4) to section xi, note 3 to chapter 56 and note 2 to chapter 59.' the note 9 in the above system is the same as in central excise tariff ..... . the learned collector (appeals) has observed as follows: "base fabrics is laminated with pvc film under heat and pressure with plastic adhesive. this technique is called lamination. lamination means act of constructing something by placing layer upon layer. wall paper is 'wall covering for decorations'. note no. 9 of chapter 39 squarely applies in this case. volume no. 2 of ..... the goods manufactured by them namely wall coverings of textile base fabric on which pvc film is laminated and is classifiable under chapter heading no. 39.18 of the cet act, 1985 (5 of 1986) by virtue of note 9 of chapter 39.2. the main ground made out in this appeal is on the basis of the definition of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC399Tri(Delhi)
..... by their overriding force. the details have been discussed by the larger bench in paras 4 and 7 of the said judgment. shri asthana had referred to note 3 of section xvi and note 5 of chapter 84 which are reproduced below:- "3. unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form ..... no.38-cus., dated 28-2-1982.the goods specified in the table below and falling within chapter 84 or chapter 90 of the first schedule to the customs tariff act, 1975 (51 of 1975), and are designed for use in the printing industry, when imported into india, are exempt from so much of that portion of the duty of ..... machines with keyboards' shown therein and whether (c) additional keyboards for photo composing machines fall under tariff heading no. 84.34 or 84 51/55(2) of the customs tariff act, 1975. 3 for that a reference to the wordings of appendix 2 serial no 12(1) will show that the same covers inter alia - photo composing/type setting machines and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC256Tri(Delhi)
..... themselves. he, further, argued that the definition of collector which includes additional collector occurs only in the central excise rules and not in any section of the central excises and salt act. there should be a notification under rule 4 for the purpose which is absent, and in this case though the show cause notice is ..... notice, in this case, had been issued by the additional collector, who has no jurisdiction to issue such a notice invoking longer period under section ha of the central excises & salt act, 1944. he pointed out that although the show cause notice was, thus, issued by the additional collector, the department had ultimately adjudicated the ..... aware of the infirmity of the show cause notice issued by the additional collector demanding duty short levied under proviso of section ha of the act. the ld. consultant pointed out that after the amendment to the section in 1985, only, the collector will have to sign the show cause notice and adjudicate upon the short levy. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC154Tri(Delhi)
..... clearances of the said product during the period 1-10-1983 to 30-4-1984. the show cause notice has been issued under proviso to sub-section (1) of section ha of the act with the same allegation as in the earlier show cause notice in respect of appeal no. e/3696/87-c. the appellants have submitted the same ..... filing of the classification list and got the same approved as exempt under the said notification and therefore the extended period of 5 years under the proviso to section 11a of the act was attracted and, therefore, he confirmed the demand. (vi) the collector of central excise before whom they had filed the appeal rejected their contentions and ..... . under the circumstances, they have submitted that there cannot be any suppression of facts as alleged by the department and contended that the demand was barred under section 11a of the act. they further contended that the product is bulk drug which is used for the treatment of skin, dis-infection, ringworm, lupus and also as an adjunct .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC74Tri(Delhi)
..... or one thousand rupees, whichever is the greater;" it is not clear from the impugned order as to why the collector did not proceed under section 111(o) and section 112 of the act. in terms of section 112, the amount of penalty that could have been levied had a relation to the duty sought to be evaded. such penalty could have ..... the said goods shall not be used for any purpose other than as manure." "exemption to muriate of potash :- in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), and in supersession of the notification of the government of india in the department of revenue and banking nos. 180-customs, dated ..... c. it was, therefore, that the goods were cleared under o.g.l. the appellants were not an agent, a customs house agent, as envisaged in section 147 of the customs act and sub-section (3) for recovery of duty from the agent was not applicable to the instant cases. the customs' case was not that the appellants were owners of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(39)ECC165
..... on the finalisation of the assessment. shri jain has argued that explanation has to be read with old rule 11 and the provisions under section 11b of the central excises and salt act, 1944 will be different. he argued that once an assessment is provisional, it is provisional for all purposes. shri jain has pleaded ..... provisional assessments, for whatever reason provisional, were provisional for all purposes. we agree with the assessee. section 11b of the act, relating to refunds, specifically provides that - "in a case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof." ..... the approval of price list and the classification list is not an assessment. he has referred to section 11b and explanation (e) which defines relevant date in a case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof. .....
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