Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-28-1989
Reported in : (1990)(25)ECC88
..... contended on behalf of the petitioners that they are carrying on only the processing activity and the wholesale cash price is not theirs on the entire product. section 4 of the act is the section which deals with the valuation of excise goods for the purpose of charging duty of the same would be applicable. where for the purpose of calculating ..... value of the processed fabrics which .' is the-price at which such fabrics are sold for the first time in the wholesale market. that is the effect of section 4 of the act. the value would naturally include the value of grey fabrics supplied to the independent processors for the processing. however, excise duty, if any, paid on the grey ..... the goods under tariff item 52 of the central excise tariff and in upholding the demand of the duty for a period beyond six months as contemplated by section 11-a of the act ...." in the matter before us, the respondent company did not produce a copy of the contract at the time of the filing of the declaration under .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-28-1989
Reported in : AIR1990P& H156
ORDER1. This petition is directed against the order of the trial Court dt. 14-10-1987, whereby the application filed on behalf of the plaintiff for amendment of the plaint was rejected. The plaintiff-petitioner HolaRam along with one Smt. Ram Piari filed a suit for possession by way of pre-emption claiming themselves to be the tenants on the suit land in equal shares. During the pendency of that suit Smt. Ram Piari plaintiff died. The application filed by her legal representatives to be brought on the record was dismissed by the trial Court by an, order dt. 22-12-1984. Revision petition against the said order was also dismssed by this Court reported as Karan Chand v. Kewal Krishan, 1985 Pun LJ 581.2. After having failed, the plaintiff Hola Ram then moved an application for amendment of the plaint claiming therein that he is entitled to the total land being tenant thereon after the death of Smt. Ram Piari. That application was opposed by the defendants and the trial Court dismissed the ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-28-1989
Reported in : (1989)(25)LC113Tri(Delhi)
..... of p.v.c. resing into p.v.c.compound (pvc resin + plasticizer + stabilizer + filler + lubricants) amounted to "manufacture" for the purpose of section 2(f) of the act under item no. 15a, cet, as it stood during 1977. it was held that there was "manufacture". reference was made by the tribunal to the bombay high ..... hardening agent hexamine 5%. the completed manufactured product in the present case is, therefore, moulding powder and not the resin as such, and according to section 2(f) of the act, the definition will take in "any process incidental or ancillary to the completion of the manufactured product" i.e.conversion of resin into moulding powder, in ..... "notes on clauses" attached to the finance bill, 1984. the relevant note reads - "a sub-clause (ix) is proposed to be added to section 2(f) of the central excises & salt act, 1944, to include conversion of artificial or synthetic resins and plastic materials into moulding powders in the definition of 'manufacture'." no doubt, in terms, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jul-28-1989
Reported in : (1989)31ITD209(Mum.)
..... years. the appellant replied that a barge should be considered as a ship in view of the definition given in the general clauses act, 1897. according to sub-section 55 of section 3 of that act a ship includes every description of vessel used in navigation not exclusively propelled by oars. 7. i am unable to agree with the ..... rate of development rebate would be allowable on "pontoon" and "trawlers" respectively. however in the instant case we are concerned with the deduction contemplated under section 80j of the act.9. we have carefully considered the rival submissions of the parties and various statutory/dictionary meanings of the word "ship" as well as gone through the ..... learned representative for the assessee strongly argued that the cit (a) was not justified in withdrawing the deduction already granted by the i.t.o. under section 80j of the act in respect of the barges owned by the assessee. in this connection, he stated before us the nature of business carried on by the assessee (already .....
Tag this Judgment!Court : Delhi
Decided on : Jul-29-1989
Reported in : [1989]65CompCas39(Delhi)
..... pieces of gold biscuits along with other recovered articles to them. in turn, the customs officers of the preventive unit seized the ambassador car under section 110 of the customs act, and on reasonable belief that the twenty pieces of primary gold and two wrist watches, all of foreign origin, were illicitly imported into india took ..... them into possession. all the four occupants of the car were arrested then and there. 2. in his statement under section 108 of the customs act, shri dinabandhu mondal claimed the ownership of all the twenty pieces of gold biscuits of foreign origin and, inter alia, stated that he had started ..... is that this order could not be executed immediately as the detenu could not be traced. in that behalf, action under section 7(1)(b) of the conservation of foreign exchange and prevention of smuggling activities act was taken on september 15, 1986. finally, the petitioner was detained on october 22, 1986. thereforee, the delay in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1989)(24)ECC167
..... to as products). the respondents had filed the classification list classifying the above products under chapter sub-heading no.8548.00 of the schedule to central excise tariff act, 1985 with duty @ 15% ad valorem. that according to the appellants, the main purpose of these products was to make connections to electrical circuits depending on ..... voltage not exceeding 1000 volts and that they are correctly classifiable under chapter sub-heading no. 8536.90 of schedule to central excise tariff act, 1985 and would attract duty at 20% ad valorem. a show cause notice was issued and after adjudication of the case, the assistant collector classified the ..... manufactured by human agency from products like wood and other things. but it is now well settled that while interpreting items in statutes like the sales tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-29-1989
Reported in : (1992)LC264Tri(Delhi)
..... be open to revenue to prove by credible evidence, if that be available, that carbide sludge is goods as per tests laid down by law and this decision would not act as a fetter, should such credible evidence be available." 7. from the above, it can be seen that the issue has been kept open and that revenue can prove that ..... (s.c.) wherein the question was of levy of additional duty of customs in accordance with section 3(1) of the customs tariff act, 1975. in this judgment, it has been laid down as under: "even if the duty referred to in section 3(1) of the tariff act, 1975 is regarded as in the nature of a countervailing duty, the brass scrap imported .....
Tag this Judgment!Court : Delhi
Decided on : Jul-31-1989
Reported in : 1995(76)ELT281(Del)
..... as the goods were being cleared on the provisional assessment basis, so the collector had no jurisdiction to issue a show cause notice, under section 11a of the act. the scope under section 11a of the act is very limited. this, in fact, is a review of the assessment, already made final. levy is complete only when there is ..... ), the division bench of madhya pradesh high court was considering various rules under the rules, particular, rules 173c, 173q and the show cause notice, issued under section 11a of the act. it was held that the initiation of the penalty proceedings against the petitioner, under rule 173q(1)(d) read with rule 173q(2) of the central excise ..... by the officials of department of defendant no. 2, on the ground that the officers were not the proper officers for recording the statements, under section 14 of the act. the other ground is that entire searches and the proceedings have been initiated by officers, with the mala fide intention and ulterior motives of conferring upon .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Decided on : Jul-31-1989
Reported in : (1990)76STC14Tribunal
..... incidence of tax. therefore, apart from other provisions of the constitution, sub-clause (vd) shall have to be consistent with article 286(3) and section 15 of the cst act. on behalf of the applicants reliance was placed on a good number of decisions of the supreme court, the latest being the case of builders association of ..... said to be unreasonable discrimination. the learned state representative repelled these arguments by saying that iron and steel had to be declared as notified goods under section 4a of the bfst act because the state government was of the opinion that there is appreciable evasion of tax in respect of such goods. that being so, he argued, ..... the state representative, however, explained that sub-clause (va) continues to apply to declared goods of special importance in inter-state trade or commerce under section 14 of the gst act other than iron and steel and also to such iron and steel as are purchased by a dealer from an unregistered dealer. he explained that iron and .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-31-1989
Reported in : (1989)2CALLT259(HC)
..... of opinion which would be evident from the fact that the purported order of requsition was in respect of holding no. 7 mukhram kanoria road under section 3 of act ii of 1948. different portions of the said holding are in occupation of different persons as tenants and the petitioners are some of those tenants. several ..... in the case of dr. nilkamal bez barau reported in : air1982cal509 , the division bench in paragraph 14 thereof observed as follows :'on the other hand section 3(1) of the act does not lay down as such conditions precedent to the exercise of the power of requisition. even if it be assumed that requisition implies immediacy or urgency ..... who are 13 in number moved the joint writ petition carry on business. the petitioners are all tax payers and pay municipal corporation tax under section 102 of the howrah municipal act, 1980. the petitioners recently stopped payment of tax after passing of the order of requisition and the petitioners reasonably apprehended that it would be .....
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