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 6 of about 242 results (1.036 seconds)

Viacom Electronics Pvt. Ltd., Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... five hundred and ninety two only) as differential duty against m/s. viacom electronics pvt ltd., along with imposition of personal penalty of identical amount under section 11ac of the central excise act, 1944. in addition, an amount of rs. 10,20,000/-(rupees ten lakhs twenty thousand only) stands confirmed against the said applicant by rejecting the ..... the period in question i.e. from 01/06/98 to 01/12/98, television sets was one of the specified goods under the provisions of section 4a was of central excise act, the assessable value was to be determined with reference to the retail sale price declared on the goods in terms of the provisions of the standard weights ..... specific rates prescribed under which clause (ii) of serial no. 229 of the said notification.7. ld. advocate has also argued that once the goods are specified under section 4a and are affixed with maximum retail price, they have to be assessed in terms of the said declaration made. however, on being asked that in an identical .....

Commissioner of Customs Vs. Hewlett Packard India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(107)ECC49

..... circumstances, that the customs tariff has its own rules for interpretation and if those rules provide guidelines for classification of goods, then the rules will prevail and section 19 of the customs act would not be applicable.this decision was affirmed by the supreme court in 1991 (51) elt a65 (sc) and the same view has been taken ..... its order dated 11.6.2003 , held that both items are classifiable separately under the headings claimed by the importers, but held that by virtue of section 19 of the customs act, 1962, the value of software is includible in the value of the printer. this order was challenged by the importers before the hon'ble bombay high ..... .8. the next issue to be addressed is the correct classification of printer driver software. section 12 of the customs act provides for levy of duty of customs on goods imported into india at the rates specified under the customs tariff act, 1975, section 2 of which provides that the rates at which duties of customs shall be levied under .....

The Oriental Construction Co. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(105)ECC400

..... in this notification shall apply to sandal wood oil. explanation - in this notification, the expression 'factory' has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948 (63) of 1948.) 2. this notification shall come into force with effect from the 1st day of april, 1981]. [notification no. 46/81-c. ..... excise duty under the said notification issued in the context of the tariff item 68. the first schedule which contained tariff 68 was omitted by section 4 of the central excise tariff act, 1985. the ratio of the decision in aruna industries and all other decisions which have followed it has to be viewed in the background ..... 81-ce., dated 1.3.1981 which granted exemption from the whole of the excise duty to the goods other than manufactured in "factory" as defined in section 2(m) of the factories act which were relevant for the decision in aruna industries (supra) are reproduced below: "all other goods, not elsewhere specified, manufactured in a factory hut excluding .....

Radhey Shyam Ratanlal and Shri Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(104)ECC495

..... law journal n.o.c. 67), it was held that a noticee cannot claim a right to cross-examine under section 124 of the said act.6. the case of the appellant that under the contract dated 23.11.2000 their suppliers m/s. ketan trading co ..... for sale, for delivery at the time and place of importation in the course of international trade, as contemplated by section 14 of the act. it was submitted that there was ample evidence on record to show that the value reflected in the so-called contract ..... 26.3.2001.2.1 mr. dhanraj golcha, proprietor of m/s. balajee overseas in his statement recorded under section 108 of the said act admitted that the cloves imported by them at the re-negotiated price of us$ 5400 pmt were declared by them ..... 10 lacs (rupees ten lakhs only) was also imposed on the appellant firm of m/s. radhey shyam ratanlal under section 112(a) of the said act.2. the goods in question were cloves of madagascar, zanzibar, indonesia and cameroon origin. documents received from custom houses during .....

Commissioner of Central Excise Vs. Charishma Cosmetics Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to the limits prescribed under rule 34(b) of swmr, packages of cosmetics would remain outside the purview of the said rules and would be assessed under section 4 of the central excise act, 1944.6. we are of the view that the said larger bench's decision is squarely applicable to the present case and hence, we do not ..... appealed before us against the order of the lower appellate authority holding that the impugned goods namely lipsticks and nail polishes do not attract the provisions of section 4a of the central excise act, 1944 requiring valuation on the basis of mrp.2. after hearing both sides and perusal of the case records, we find that the lipsticks and nail ..... by weight or measure from the entire swmr including provisions of rule 17, which is applicable to multi pieces packages. we also find that the issue of applicability of section 4a to packages of cosmetics has been dealt at length by the larger bench decision of the tribunal in the case of cce, mumbai v. urison cosmetics ltd. vide .....

Zodiac Advertisers Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... is not a service provided by an advertising agency.5. the learned sdr, pointing out to the definition of 'advertisement agency' under section 65(2) of the finance act, 1994, said that the appellants are covered under the above definition as by their activities, they are preparing the advertisement material and ..... (appeals). the commissioner (appeals) upheld the original order with the following observations in para 7 of the impugned order: under section 65(2) of the finance act, 1994, 'advertisement agency' is any commercial concern engaged in providing any service with making, preparing, display or exhibition of advertisement. further, ' ..... tax payable for the above period. he imposed a penalty of rs. 50,000/- under section 76 and rs. 10,000/- under section 77 of the finance act, 1994 for failure to furnish the prescribed returns. interest under section 75 was also passed on the demand. the appellants challenged the original order before the commissioner .....

The Commissioner of Central Vs. Aurobindo Pharma Ltd. (Unit-i)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2006)(107)ECC566

..... 1999 (78) elt 401 (sc). in view of the above, the demand for the period from 1/95 to 9/99 was hit by time limitation under section 11a(1) of the central excise act, 1944. regarding imposition of personal penalty under rule 209a of central excise rules, 1944 on shri b. krishna prasad, m.d. of the unit. i ..... range officer and no objection was raised at that time there is no evidence of under valuation. the demand of duty, recovery of interest under section 11ab and imposition of penalty under section 11ac of the act not sustainable and personal penalty also not warranted. there is no willful mis-statement or suppression of facts or contravention of provisions of central excise ..... as waste and scrap of the metal it is made of even if it may satisfy the definition of waste and scrap given in note 8 to section xv of the central excise tariff act, 1985 - sub heading 7101.80 ibid."cce, chandigarh v. markfed vanaspati and allied industries reported in 2003 (153) elt 491 (sc) held that "the law .....

Spl Siddhartha Ltd. and Shri N.K. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... industries ltd. and ors. v. c.c.e. and ors. 8. the test commonly applied to such cases is: how is the product identified by the class or section of people dealing with or using the product? that is a test which is attracted whenever the statute does not contain any definition. porritts and spencer (asia) ltd. v ..... regarded as falling more accurately under the entry relating to "hospital equipment and apparatus" rather than under the entry which related to "glasswares" in the u.p. sales tax act.12. the rival tariff headings in question do not specifically mention the product or define the product. both headings are general in nature, 'of plastics' and 'of textile ..... and ors. . the question whether thermometers, lactometers, syringes, eye-wash glasses and measuring glasses could be described as 'glassware' for the purpose of the orissa sales tax act, 1947 was answered by the orissa high court in state of orissa v. janta medical stores (1976) 37 stc 33 in the negative. to the same effect is the .....

Sterlite Industries India Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... dated 23.12.2003 who dis-allowed the modvat credit of rs. 8,07,763/- and impose a penalty of rs. 5,60,000/- and ordered recovery of interest under section 11ab on the ground that the appellants was not eligible to avail credit on the items listed at sr. no. 1 to 6 of the annexure to the show cause ..... facts of the case are that the appellant is engaged in the manufacture of polythene insulated jelly filled telephone cable falling under chapter sub-heading 8544 of central excise tariff act. 1985. they availed modvat credit on the inputs and capital goods used in the manufacture of its final product for which declarations under rule 57t were duly filed. a show .....

Gurmeet Singh Kohli Vs. Commissioner of Customs (P)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(108)ECC314

..... huge amounts of inadmissible duty drawback which would render the export goods liable to confiscation. there is, therefore, no doubt that he is liable to penalty under section 114 of the customs act. we uphold the penal action against him. however, in the totality of the facts and circumstances of the case, we reduce the penalties imposed upon the ..... were procured and exported in july 1997.therefore, it is ramesh kumar jain who is to be treated as exporter as per the definition thereof in section 2(20) of the customs act which states that "exporter in relation to any goods at any time between there entry for export and the time when they are exported include ..... singh kohli in the case of exports by m/s. four field electroplast pvt. ltd. under the provisions of section 114(iii) on the ground that he rendered the goods liable to confiscation under section 113(i) of the customs act, 1962 (omjeet industries also exported gaskets found to be of inferior quality). in the case of exports allegedly .....