Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT114TriDel
..... notification no. 345/86 dated 16-6-1986.the relevant portion of the said notification is reproduced below - "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in ..... in excess of the amount calculated at the rate of thirty per cent ad valorem, and (b) the whole of the additional duty leviable thereon under section 3 of the said customs tariff act subject to the following conditions, namely - (i) an officer not below the rank of a joint director in the department of electronics of the govt. ..... reference in appendix 6, part i as am 88-91. this is not a dispute pertaining to wrong importation or any of the charges made under section 111 or 112 of the customs act. the collector would have been justified to have come to such a conclusion, had there been such charges made out for confiscation, penalty and seizure. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC666Tri(Delhi)
..... august, 1986 were dropped.2a. the revenue authorities being not satisfied with the order passed by the assistant collector, filed a review application under section 35e(4) of the central excises and salt act, 1944 before the collector of central excise (appeals), madras to be treated as an appeal. the collector of central excise (appeals) upheld ..... there must be labelling and such labelling is, therefore, manufacture. quite apart from that question, independent of the drugs act and independent of sub-clause (iii) of section 2(f) of the central excises act, 1944,1 am of the opinion that in view of the peculiar nature of the patent and proprietary medicines labelling is ..... consequently it is perfectly legitimate to refer to all the rest of the act in order to ascertain what the section meant, though those other sections are not incorporated into the new act. i do not mean that if there was in the original act a section not incorporated, which came by way of a proviso or exception on that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT81TriDel
..... extract of notification no. 65/89-customs, dated 1st march, 1989 is reproduced below :- gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of ..... and mechanical appliances; and parts thereof effective rates of duty for specified food processing packing machines etc. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods ..... non-continuous businesses, it does apply to such businesses commenced after the war. that reasonable plainness is emphasized, and i think almost to demonstration, by the section from the act of 1920 to which the master of the rolls has referred. with regard to other businesses the question, i agree, is left in doubt, but in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC75Tri(Delhi)
..... relevant extract of notification no. 65/89-customs dated 1st march, 1989 is reproduced below: gsr(e) in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of ..... the said notification are reproduced below: effective rates of duty for specified food processing packing machines etc. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the ..... non-continuous businesses, it does apply to such businesses commenced after the war. that reasonable plainness is emphasized, and i think almost to demonstration, by the section from the act of 1920 to which the master of the rolls has referred. with regard to other businesses the question, i agree, is left in doubt, but in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(51)LC436Tri(Delhi)
..... 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 ..... on the production or manufacture of goods produced or manufactured within the country. this court again in re the bill to amend section 20 of the sea customs act, 1878, and section 3 of the central excises & salt act, 1944 of the report referring to the aforesaid observations of the judicial committee reiterated that taxable even in the case of ..... produced or 'manufactured1 in india. 'excisable goods" under section 2(d) of the act means goods specified in the schedule to the central excise tariff act, 1985 as being subject to a duty of excise and includes salt. therefore, it is necessary, in a case like this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)LC211Tri(Delhi)
..... a statutory right since an appeal is a right conferred by statute only, the said right could be exercised within the parameters as provided within the statute. under section 129a(3) of customs act, the appeal should be filed within 3 months from the date of receipt of the order and clause (5) provides that tribunal may admit an appeal after the ..... the appellants at delhi. the letter was concluded stating that it was neither inadvertance on the part of the advocate nor on appellants but delay caused was due to the act of couriers and this explanation would amount to a sufficient explanation for condonation of delay.5. shri m.k. jain mainly contended that since the appellant company has taken the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1992)(59)ELT127Tri(Mum.)bai
..... printing machinery and they go with the functioning of printing machinery. they are the components for doing the physical and mechanical process of printing on the metal sheets. lithographic plate acts as printing media and rubber blanket as transfer media and hence are components of the machine. here electrodes, though are terminals, do not stop with mere conducting electricity but directly ..... have observed that modvat credit is being denied on the ground that graphite electrodes are classified under chapter 85, as per section note xvi note 5 and the contention is not correct, since note 5 is only for purposes of section notes 1 to 4.hence, graphite and carbon electrodes are to be treated as consumables, irrespective of whether such electrodes, in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(37)ECC42
..... they may be covered by a more specific heading in the schedule. in terms of rule 1, of the general rules for the interpretation of customs tariff, the section notes and chapter notes are statutory and binding like the headings themselves. hence, in terms of note 1 to chapter 98, twist drills even though specifically covered by ..... which covers parts of machinery, equipments, appliances, instruments and articles of chapters 84, 85, 86, 89 and 90. the arguments that by virtue of section note l(k) of section xvi of the customs tariff the imported tools falling under chapter 82 were excluded from the purview of chapter 84 and the goods being interchangeable tools were ..... in terms of note l(k) of section xvi of the customs tariff, the imported goods, namely, twist drills, are excluded from purview of the headings of chapter 84 and being interchangeable tools for drilling, in terms of rule 3(a) of the rules for interpretation of the customs tariff act, 1985, they will be classifiable under the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1992)(59)ELT112Tri(Mum.)bai
..... could be idle to suggest that there could be unfettered and unrestricted freedom of export and import (bhatnagars & co. v. union of india, air 17. sec. 25 of the customs act, 1962 which is an enabling provision to exempt an item, otherwise liable to duty from payment thereof, and the same empowers the government to grant such an ..... to, in respect of goods imported but cleared ultimately for home consumption. it also provides for export of such warehoused goods without payment of duty (vide sec.69 of the customs act). when such warehoused goods are exported without payment of duty, the govt. have thought it fit to place an embargo by not allowing such re-export ..... not been frittered away in this deal but there is a gain and added value; (viii) it is not correct to say that exemption notifications under section 25 of the customs act are only intended to cover the goods imported for use and consumption in the country. the goods imported under advance licensing scheme are cleared free of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1991)(37)LC68Tri(Chennai)
..... pleaded for dispensation of pre-deposit of duty of rs. 5,01,317.18 demanded under rule 9(2) of the central excise rules, 1944 read with section 11a of the central excises and salt act, 1944, by the collector of central excise, hyderabad in his order dated 6.12.1990. since we propose to dispose of the appeal itself today on .....
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