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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-14-1989
Reported in : (1990)LC342Tri(Delhi)
..... and described as main drive system by the importer requires an import licence and the importer had contravened the provisions of import control order 1955 read with sections 11 and 111(d) of the customs act. but however, he has held that there is no mis-declaration of the goods in the bills of entry. the addl. collector has based his findings .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(28)LC177Tri(Delhi)
..... representative appearing for the collector supported the impugned order and contended that the collector (appeals) has rightly held that the goods having rectangular shape, the cross-sectional dimension should be the diagonal measurements. he also urged that notification has to be strictly interpreted.4. we have carefully considered the submissions made by the learned ..... imported are stainless steel flats having rectangular shape, the measurements of which have already been mentioned above. the question is what should be considered as cross sectional dimension of the goods because the goods would be eligible for the lower exempted rate of 60% if it is below 10 mm. there is no ..... herein imported a consignment of stainless steel flats of the following dimensions: and cleared it on payment of 150% duty under heading 73.15(2) customs tariff act, 1975 on 7.7 1983. subsequently, they filed a refund claim on the ground that the goods were eligible for exempted assessment at 60% being covered .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-12-1989
Reported in : (1990)(29)ECC69
..... assistant collector classified vulcanised fibre sheets and body sheets, manufactured by the appellants, under heading no. 39.20 (sub-heading 3920.22) of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the 'schedule') rejecting the manufacturers' claim for classification of the goods under heading 39.13 (sub-heading 3913.30) of the schedule. by the second ..... held, in the facts and circumstances of the case, that vulcanised fibre sheets fall under heading 39.13 (sub-heading 3913.30) of the schedule to the central excise tariff act, 1985.15. we modify the impugned order to the above extent and allow the present appeal.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1991)LC86Tri(Delhi)
..... demand for duty, if at all leviable (see paragraph-8 of this order), should, therefore, be limited to a period of six months only under section 11a of the central excises & salt act, 1944. demand for duty should be worked out accordingly.10. in the light of the above discussions, we set aside the impugned order and allow ..... the manufacture of such emulsifiers, wetting out agents, softeners and other like preparations, the appropriate amount of duty of excise or the additional duty under section 2a of the indian tariff act, 1934 has already been paid or where such surface-active agents are purchased from the open market on or after the 20th day of january, 1968 ..... us, the hon'ble andhra pradesh high court held that the process of mixing chicory powder with coffee powder constituted manufacture as defined in section 2(f) of the central excises and salt act as it brought into existence a new and different article commercially known as "ftench coffee". it was held therein that the "coffee chicory .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-11-1989
Reported in : (1990)(27)ECC25
..... by virtue of the definition of the term "excisable goods" as goods specified in the schedule to the central excises and salt act, 1944 as being subject to a duty of excise [see section 2(d) of the central excises & salt act]. the counsel's submission is devoid of any substance and we reject the same.5. as an alternative, the counsel submitted ..... engaged in the manufacture of patent or proprietary medicines (p or p medicines) falling under item 14e of the first schedule ('cet' for short) to the central excises and salt act, 1944 and of goods not elsewhere specified falling under item 68, cet. p or p medicines were, during the material time, one of the items specified in central excise notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-30-1989
Reported in : (1990)LC309Tri(Delhi)
..... is carried out in the area between gate no. 1 and gate no. 2, the said area cannot be categorised and defined as a factory under section 2(e) of the central excises and salt act, 1944. that on 30-6-1985, the factory had prepared a daily despatch statement of the goods to be lifted from their factory of the appellants .....
Tag this Judgment!