Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: customs excise and service tax appellate tribunal cestat Year: 2006 Page 15 of about 242 results (0.107 seconds)

Forum of Acrylic Fibre Vs. Designated Authority

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... show signs of injury because it was making profit during the period of investigation and its sales and productivity had increased.7. the provisions of section 9a(5)(1) of the act prescribing the duration of five years for the anti-dumping duty definitively imposed anticipate that the measures would normally apply for the legislative five years ..... argued together in view of common legal issues involved.2. customs appeal no. 848 of 2005-ad has been preferred by the domestic industry under section 9c of the customs tariff act, 1975 against the impugned notification dated 19th may, 2005 rescinding the earlier notification dated 9-10-2002 by which anti-dumping duty was imposed on ..... authorities are expected to function under the indian rules and when mid-term review is initiated, it is always under the indian legal provisions, namely, section 9a(5) of the said act read with rule 23 of the said rules and not under article 11.2 of the anti-dumping duty agreement. the authorities stated under the .....

Aluplex India Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... contained in the definition of 'transaction value' refer to such goods which is excisable to excise duty and not the one which is not so excisable. section 3 of the act being the charging section, the definition of 'transaction value' must be read in the text and context thereof and not de'hors the same. and in this view of the ..... plea & come to a conclusion that the installation and erection charges being covered in this case are covered by the definition of "transaction value" under section 4 sub-section 3 of the central excise act to be included in the value of the components being removed. (h) since the cost as proposed cannot be added to the value of the ..... curtain wall is not an excisable product. the case laws cited by m/s. aluplex india pvt. ltd. pertain to the "normal price" under the old section 4 of central excise act, 1944. there is therefore, no doubt, what-so-ever, that the erection and installation charges of a curtain wall cannot be included in the assessable value and .....

Shree Balaji Processing and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... only endorsed on the central excise registration certificate issued to the unit owner, is not tenable in the light of the definition of the expression 'manufacturer' in section 2(f) of the central excise act, 1944, according to which the manufacturer is a person who actually manufactures or produces any excisable goods or carries on any process incidental or ancillary to their .....

Raunaq International Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... served upon m/s. raunak international ltd. on 30.9.2003, thus it is within time limit of five years as provided in first proviso to section 11a of central excise act, 1944. since the manufacturing of pipes and clearance for use in lp'p system was in continuity as such the final clearance of pipes will be taken ..... was received by them on 30.9.2003. according to him the show cause notice was thus clearly time barred as it has invoked the extended period of section 11a.4. the learned authorised departmental representative reiterates the contentions of the lower authorities concluding that the appellant was a manufacturer and the goods manufactured by them namely, ..... a labour who is employed by manufacturer with the terms and conditions that his salary shall be deducted if the work assigned to him is not found satisfactory. vee had acted in the same manner as the inputs, machinery place, power, water etc. are provided by ril. therefore, real manufacturer of the pipes are m/s. raunak international .....

Fal Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(113)ECC526

..... , the price at which the goods were sold in wholesale by the hosur unit.the show-cause notice also proposed penalties on the party under section 11ac of the act and rule 173q of the central excise rules, 1944. before the original authority, the assessee defended their assessable value determination by cost construction method ..... under rule 6(b)(ii) of the central excise valuation rules, 1975 read with section 4(1)(b) of the act, by submitting that any wholesale price was not ascertainable for the goods. the authority rejected this contention after a perusal of the relevant invoices ..... assessable value of the components stock-transferred by the appellant unit. such value addition, according to learned consultant, was not contemplated under section 4(1)(a) of the central excise act. learned sdr pointed out that this argument of the consultant was without any factual support. we must accept this submission of learned sdr .....

Sparr Engineering Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2007)(115)ECC300

..... -11 sale'. (e) the assessee had collected amounts as central excise duty and had not deposited the same to the government accounts in violation of section 11d of central excise act, 1944; and (f) the assessee had deliberately suppressed the factual information from the department with intent to evade payment of appropriate central excise duty.the ..... purpose vehicles. (xi) in the course of personal hearing, the learned advocate did not contest the demand of rs. 1,30,000/- under section 11d of the central excise act, 1944.5. the learned jdr reiterated the findings of the lower authorities and urged that the issue is covered by the apex court's decision. ..... are as follows:- (ii) the sustainability or otherwise of the demand of rs. 11,81,1687- under proviso to sub-section (1) of section 11a of ce act, 1944. (iv) imposition of penalty of rs. 1,00,000/- under section 11ac as decided by the commissioner (appeals). csh 8430.00 - other moving, grading, levelling, scraping, excavating, tamping, .....

Commissioner of Central Excise Vs. Ascu Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... after appreciating the arguments raised by both the sides, we find that densified wood stands defined under chapter note 2 of chapter 44 of the schedule to the 1985 act as under: in this chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers ..... and could not become "densified wood". it relied on the difinition of densified wood given in note 2 to chapter 44 of the schedule to the 1985 act and on the explanatory notes in chapter 44 in the harmonised commodity description and coding system (in short hsn). after considering the submissions of the respondent ..... reason of treatment of timber with wood preservatives, the respondents have manufactured "densified wood" classifiable under heading 4409.00 of the schedule to the central excise tariff act, 1985. the respondent is also manufacturing and selling wood preservatives, which is a compound of copper-chrome-arsenic conforming to is:401/1982 read with is:10013 .....

Hyundai Heavy Industries Co. Ltd. Vs. Commissioner of Customs,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... project coordinators had instructed the importers to clear the goods before, payment of customs duty and before obtaining out of charge order, have violated the provisions of section 47 of customs act, 1962? ans. 13: the project coordinator deputed has given us to understand that to suggest to the importer that since the b/es has been ..... britoil - 56 & derrick barge db-30 being on record. hence, the confiscation is not sustainable in law.9. a reading of the provisions of section 42 of the custom act, 1962 indicates that no such order of 'port clearance' in writing permitting a conveyance to depart from that customs station will be given by the proper ..... obtained permission for conversion of the said vessels as imported into vessels for coastal run which was allowed as also port clearance under the provisions of section 42 of the customs act, 1962 was applied for and granted by the proper officer at mumbai custom house. the vessels were examined by the preventive officers of mumbai custom .....

Ttk Healthcare Limited (Ttkhl) Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(113)ECC343

..... not based on the facts on records. we do not find any reason to hold that m/s. siris and ttkhl are related person as per section 4 of the central excise act. hence, we cannot sustain the finding of the commissioner. the appellants are not liable to pay the differential duty demanded.moreover, the commissioner has not ..... establish that any two parties are related if they entered into a commercial transaction. this will lead to absurd results. mutuality interest in the context of section 4 of the central excise act, 1944 means mutual interest in the business of each other. in other words, it would mean managerial and financial interest. the commissioner feels that it ..... no application to the facts of the present case.in para 41 of the order, the commissioner reproduces the definition of "related person" as per section 4 of the central excise act effective from 1.7.2000. he comes to the conclusion that if any one of the four conditions mentioned in the definition of expression 'related person .....

Hetero Drugs Limited and ors. Vs. the Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(113)ECC279

..... such advance intimation and this was not the first consignment imported. therefore, the question of imposing penalty would not arise at all, particularly under section 112 of the customs act.aquamall water solutions ltd. v. cce 4. the learned jdr pointed out that even though the notification 35/2003 containing the stipulation was effective ..... the goods are liable for confiscation. however, he imposed redemption fine as indicated in the above tabular column. further he imposed penalties under section 112(a)(i) of the customs act 1962. all the appellants are aggrieved over the impugned orders-in-original. hence, they have come before this tribunal for relief.3. shri ..... with the above provisions. hence, revenue proceeded against them proposing confiscation of the impugned goods under section 111(d) of the custom act 1962 read with rule 3(2) and 3(3) of the foreign trade (development & regulation) act, 1992 for non-observance of the conditions of the exim policy and provisions of the manufacture .....