Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1990)(26)ECC222
..... for architec- free tural, engineering, industrial, the submission is that since the goods were not leviable to any duty of customs under the customs tariff act, sub-section (3) of section 95 of the finance bill precluded the levy of any auxiliary duty on the said goods. this submission has only to be stated to be rejected. ..... terms 3rd edition 1984. plan 1) an orthographic drawing on a horizontal plane, as of an instrument, a horizontal section, or a layout. definition of scientific and technical terms meaning of design is described as : the act of conceiving and planning the structure and parameter values, designs, process or work of art. artographic drawing on a ..... chargeable in addition to any duties of customs chargeable, inter alia, under the customs tariff act. this would not mean that if no duty of customs is chargeable under any other law, the auxiliary duty leviable under sub-section (1) of section 95 of the finance bill would also not be, for that reason, chargeable. the measure .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1992)LC247Tri(Delhi)
..... chemicals, porbandar v. collector of customs, bombay reported in 1986 (23) e.l.t. 283 the tribunal had taken the view that section notes and chapter notes in the customs tariff act are a part of the statutory tariff and thus relevant in the matter of classification of goods under the customs tariff. the relevant headings ..... headings in the light of the section notes and chapter notes. in this sense, the section notes and chapter notes have an overriding force on the respective headings. the goods in ..... be interpreted and applied in the light of section notes and chapter notes which are statutory and binding like the headings themselves. these. section notes and chapter notes sometimes expand and sometimes restrict the scope of certain headings. in other words the scheme of the customs tariff act is to determine the coverage of the respective .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1990)LC337Tri(Delhi)
..... process incidental or ancillary to the completion of brake lining and amounts to manufacture - section 2(f) of the central excises act and item 34a of the central excise tariff.carew & co. ltd. distt. shahjahanpur, u.p. v. collector of central excise, allahabad - bagasse is ..... rolls of paper into specific sizes and dimensions and to roll them into teleprinter rolls with the aid of power driven machines amounts to manufacture under section 2(f) of the central excises act".brakes india ltd., madras v. superintendent of central excise, madras and ors. - "manufacture - process of drilling, trimming or chamferring is a ..... of five years not available when there is no suppression of fact or material - demand time barred, being issued for a period beyond six months - section 11a of central excises and salt act, 1944.(sc) union of india and ors. v. delhi cloth and general mills co. ltd. - "the word 'manufacture' used as a verb .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-29-1989
Reported in : (1990)LC217Tri(Delhi)
..... . he has perused the process of preparation, as stated by the appellants and has come to the conclusion that the same amounts to manufacture within the meaning of section 2(f) of the act. he has held that the resultant product obtained after the process, as stated by the party, is a new substance/product which is quite distinct and different from ..... and said to have been clandestinely consumed during the period from 1-11-1987 to 30-4-1988 under rule 9(2) of the c.e. rules read with section 11a of the act. he also imposed a penalty of rs. 10,000/- under rule 173q(1) of the c.e. rules 1944. the facts of the case are that on 10 ..... have been clandestinely consumed captively during the period from 1-10-1987 to 31-10-1987 under rule 9(2) of ce rules read with section 11a of the central excises & salt act, 1944 (hereinafter referred to as act). he has, further demanded a sum of rs. 85,212.60 on 167040 litres of sugar syrup valued at rs. 7,10,105.00 .....
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