Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-02-1989
Reported in : (1992)LC542Tri(Delhi)
..... 'katcha' and not tucca' dyeing and that such dyeing was not fast. the tribunal rejected this contention in the light of the amendments to section 2(f) of the act and the tariff entry whereby dyeing was specified as a process in the definition and the entry. this decision evidently has no application to the present ..... shrink-proofing, organdie processing".2. the tribunal's order was challenged by the appellants in a statutory appeal under section 35-l of the act before the supreme court. the court, by its judgment dated 17-1-1989 since reported in, set aside the tribunal's order and remitted the appeal ..... fabrics fell within item 191 of the cet.in coming to this conclusion, the tribunal had taken the view that the words "any other process" in section 2(f)(v) of the act and item 19i(b) of the cet were not ejusdem generis with the preceding specified processes of "bleaching, mercerising, dyeing, printing, waterproofing, rubberising, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-06-1989
Reported in : (1990)(45)ELT249TriDel
..... upto 90% of thicker variety whose value was less than that of thinner variety.17. shri nankani also submitted that the fines in excess of ceiling permissible under customs act was imposed and these fines were imposed without finding out the market value of the goods. he also referred to the hardships undergone by the appellants who had to ..... section 14e of the customs act.31. in his rejoinder shri nankani, the learned advocate submitted that the fines imposed were not legally sustainable under section 125 of the customs act as the market prices were not disclosed by the authorities.he submitted that the custom house ..... debiting of the licence with the declared value only, submitting that it is the ascertained value which should be debited in view of an amendment brought under section 2e of the imports and exports (control) order, 1955 which equated the value for the purposes of imports as being the same as under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-07-1989
Reported in : (1989)31ITD62(Delhi)
..... kumar jain is a partner in kishan flour mills as a representative of the persons constituting m/s sumat prasad jain & co. exemption under section 5(1)(xxxii) of the wealth-tax act is available to a person in respect of the value of the interest of the assessee in the assets forming part of an industrial undertaking ..... on which the aforesaid exemption was available and the assessee appealed to the aac.3. the aac thought that the assessee was not entitled to any exemption under section 5(1)(xxxii) and, he, therefore, issued enhancement notices to the assessee proposing to withdraw the exemption and he ultimately withdrew the exemption. as a result ..... jain & co., of which the assessee is a partner. we, therefore, agree with the authorities below that the assessee was not entitled to exemption under section 5( 1)(xxxii) of the wealth-tax act.9. the assessee having failed on the main issue, the consequential contention regarding the quantification of the amount of exemption becomes redundant. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-07-1989
Reported in : (1989)(24)LC219Tri(Delhi)
..... the detailed order referred to on the body of classification list contains reference to rule 2(a) of the rules of interpretation and note 4 to section xvi of the central excise tariff act, 1985. by giving reference to rule 2(a) of the rules of interpretation, the conclusion was drawn that the respondents, products had the essential character ..... the learned asstt.collector had based his order on rule 2(a) of the rules of interpretation of central excise tariff, 1985 and note 4 to section xvi of the central excise tariff act, 1985 and by giving reference to rule 2(a) of the rules of interpretation, conclusion was drawn that the respondent's products had the essential ..... and do not in any way, circumscribe or control the power of the tribunal under s. 33(4) of the act. irrespective of the application of the rules, the tribunal has therefore sufficient power under that section to remand the case to the income-tax officer in the manner he thinks fit. when the question regarding applicability of .....
Tag this Judgment!Court : Delhi
Decided on : Jun-14-1989
Reported in : [1989]30ITD255(Delhi)
..... on this point need not be interfered with. in view of the above, i dismiss the assesseds appeal and allow partly the departmental appeal.reference under section 255(4) of the it act, 1961as it has not been possible for us to come to an agreed conclusion in the appeals captioned above, we refer the following question for the ..... to be belonging to the karta representing the family in whose possession and custody the said asset was found. sub-section (4a) of section 132 introduces the aforesaid principle of rule of evidence (section 110 of evidence act) into the income-tax act and reads, inter alia, as below :'where any books of account, other documents, money, bullion, jewellery or ..... malti prasad ram prasad and malti prasad jagdish prasad, in which the assessed and his sons are partners were searched by the income-tax department under section 132 of the income-tax act, 1961. the search warrants were in the names of the firms and the partners of the said firm. the assessed, namely, shri malti .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-14-1989
Reported in : (1989)(24)ECC292
..... claimed by the importers. no valid import licence was produced and the revenue authorities were of the view that the goods were liable to confiscation under section 111(d) of the customs act, 1962. the appellants had waived the issuance of a show cause notice but had requested for granting a personal hearing. at the time of personal ..... are not manufacturer's drawings. he has referred to note (k) of chapter 72 which describes flat-rolled products: rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij). he has pleaded for the rejection of the appeal.7. in reply shri mukhopadhyay, the learned advocate, states ..... read with heading 84.65. the appellants had also taken the plea that machinery parts made of stainless steel were not covered under chapter xv in view of section note (f) to the relevant chapter. it was also contended that the goods had acquired character of articles or products of other heading, since they were fitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-15-1989
Reported in : (1991)LC225Tri(Delhi)
..... duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section 11a of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, ..... or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the act or rules made thereunder, with intent to evade payment of duty. something positive other than mere inaction or failure on the part of the ..... discussion is made with reference to the description given in the sub-heading no. 8504.00 in cet act, 1985, and on the provisions of rule 3(a) of rules for interpretation of the schedule to the central excises and salt ..... act, 1944 which emphasises that specific description is to be preferred to a more general description." 8. the appellants also .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1989)(24)LC460Tri(Delhi)
..... a proviso and to no other'." applying the aforesaid principle, the learned author gives an example from an income tax act in the following words :- "on the same principle, proviso 1 to section 24(1) of the indian income-tax act, 1922 was construed as limited in its application to set-off profits and losses arising under different heads, a ..... subject dealt with by section 24(1) and was held inapplicable to set-off profits and losses arising under the same head, ..... a subject dealt with under sections 7 to 12-b." on the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1990)LC254Tri(Delhi)
..... percent ad human consumption; valorem(b) opium, indian hemp and other narcotic drugs and nar-cotics; and(c) dutiable goods as defined in section 2(c) of themedicinal and toilet preparations (excise duties) act,1955 (16 of 1955)." "motor vehicles and tractors including trailers - * * *ii. tractors, including agricultural tractors fifteen per cent ad valorem ..... earth mover." "tractor (mech. eng.) an automotive vehicle having four wheels or a caterpiller tread used for pulling agricultural or construction implements 2. the front pulling section of a semitrailer. also known as truck-tractor." looking into these definitions, it is clear that tractor is an automobile and the contention of sh. l.c ..... the order-in-appeal dated 26-4-1984 passed by the collector (appeals), madras. the appeal is filed under section 35-b of the central excises and salt act, 1944 (hereinafter referred to as 'act').2. the appellants company had filed a classification list no. 9/81-82 classifying the steel seat assembly for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-23-1989
Reported in : (1989)(24)LC309Tri(Delhi)
..... of 'manufacture'. the collector of central excise (appeals) set aside the order of the assistant collector and held that 'garnetting' is not manufacture as contemplated by section 2(f) of the central excises and salt act, 1944 and, therefore, it was held that the goods arising after the process of garnetting are not excisable.3. smt. vijay zutshi, learned sdr appearing for ..... further urges that the process of garnetting in respect of which duty is demanded is a process falling within the definition of 'manufacture' as found in section 2(f) of the central excises and salt act, 1944 which reads as follows :- " 'manufacture' includes any process identical or ancillary to the completion of a manufactured product." 7. according to her in the instant .....
Tag this Judgment!