Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Year: 2003 Page 2 of about 64 results (0.203 seconds)

Commr. of C. Ex. Vs. Pashupati Spinning and Weaving

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(164)ELT64TriDel

..... wholly misconceived. the notification in question under which the respondents have claimed exemption (25/97) had been issued by exercise of power under section 5a of the central excise act.the effective rate of duty payable on the sewing thread at the time of clearance by a manufacturer, is mentioned in the tariff and it ..... of the respondents for the reasons detailed above.8. in this very appeal, the counsel has also contested the imposition of penalty under section 11ac. he has contended that the respondents acted under a bona fide belief that the thread cleared by them was covered by the exemption notification in question and as such, no ..... respect of which the manufacturer has sought the benefit of the exemption notification. to say that the chapter notes and section notes are not relevant for interpreting the exemption notification issued under the central excise act, would not be legally justiciable. in the instant case, the concessional rate of duty under the notification in question, .....

Futura Polymers Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(91)ECC125

..... transfers, is the valuation of the goods. in the case of eous, the valuation of goods cleared to dta is to be done as per the provisions of section 14 of the customs act read with the customs valuation rules, 1988. while determining value of goods under stock transfer, the fact that it is related person transaction, may also be taken into ..... . 4 crores for hearing of the appeal. the appellants failed to comply with the stay order. therefore, the appeal was dismissed for non compliance to the provisions of section 35f of the act.5. the contention of the appellants is that now cbec issued a circular no. 38/2003-cus dated 6.5.2003 clariying that the benefit of notification no. 2 .....

Pace Marketing Specialties Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the finance bill 2000 included amount payable by reason of "financing" also. however, "financing was deleted before passing bill into act". the learned counsel submitted that this background made it clear that, under the new substituted section also there is no warrant to include cash discount in the assessable value of the goods. the learned counsel for the appellant ..... filed against the said order.4. the learned sdr has, however, pointed out that our earlier order related to a period prior to the substitution of the section 4 or central excise act (valuation provisions) with effect from 1.7.2000. it is the learned sdr's contention that the criterion under the substituted ..... section is transaction value in each case. he has, therefore, contended that a cash discount, which is not given in a particular transaction, would not be eligible for .....

Delphi Automotive Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC651

..... -declaration, fraud, etc.; that as the appellants had misdeclared their products as parts of car air-conditioner, penalty under section 11ac of the act is imposable on them; that penalty is also imposable on sh. dinesh chabbra as he supervises the work relating to central excise; that rule 209a of ..... will be classified as such otherwise these will be classified as 'parts' only. before parting with the matters, we hold that the penalty, under section 11ac of the central excise act is not imposable on the appellant company as the issue involved is one of interpretation and application of rule 2(a) of interpretative rules. further, ..... further disassembly; that the said definition has been taken from mc graw hill dictionary of scientific and technical terms. he also mentioned that penalty under section 11ac of the central excise act can be imposed even when the show cause notice has been issued for the normal period if there is a suppression of facts, wilful mis .....

Krishna Trims Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(158)ELT822TriDel

..... , it is made clear that if the terms of this stay order are not complied with within the stipulated period, then the appeal shall become liable to be dismissed under section 35f of the act without any further reference to them.4. to come up for reporting compliance and further orders on 15th december, 2003.

Shriram Pistons and Rings Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(92)ECC336

..... undertaken by them in matching the imported rings with those manufactured by them according to the requirement of each customer would satisfy the definition of 'manufacture' under section 2(f) of the central excise act. the piston ring set which is finally cleared by assessee consists of the following rings:- the testing which is carried out by the assessee involves technical work ..... in the value of the final product.8. the learned dr contended that the process undertaken by the assesssee will not come within the definition of the term 'manufacture' under section 2(f). therefore, according to the revenue, assessee is not entitled to take credit of the duty paid on the rings imported.9. we find merit in the contention raised .....

Century Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(165)ELT534TriDel

..... of the apex court judgment in jaypee rewa cement supra shows that modvat credit is available to an assessee in respect of the explosives used for the manufacture of intermediate product which product is then used in the manufacture of the final product. but after the amendment ..... ltd. - 2002 (147) e.l.t. 877 and that for the earlier period, the appellants had been allowed modvat credit on the explosives. he had also submitted that the amended definition of the input which came into force from 1-7-2000 did not stand on a ..... 83.587/- which has been confirmed against them through the impugned order-in-appeal by the commissioner (appeals), by disallowing them modvat credit on explosives used outside the factory premises.2. the learned counsel has contended that the case of the appellants stands squarely covered by jaypee rewa cement ..... terms of the stay order shall result in dismissal of the appeal without prior notice under section 35f of the act. to come up for reporting compliance on 19-11-2003. .....

Commissioner of Customs Vs. Perfect Latex Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(173)ELT314TriDel

..... for manufacturing the products, which are to be exported out cent-per-cent and in these circumstances, such goods are not meant for temporary storage under section 59 of the customs act and therefore, not necessarily bound to be cleared for home consumption on payment of duty. it has also been mentioned by revenue in its grounds ..... closed, the benefit of exemption notifications is no longer applicable; that thus the duty is chargeable from the assessee without allowing any depreciation; that proviso to section 3(1) of the central excise act is applicable as held by the larger bench of the tribunal in the case of himalaya international ltd. v. cce, chandigarh, 2003 (154) e ..... been in use since 1996-97 and thus the assessee has violated the conditions of the exemption notification making the goods liable for confiscation under section 111(o) of the customs act and rule 209 of the central excise rules, that as the capital goods are not being utilized for export production since long and the unit .....

Commissioner of Central Excise Vs. Varco Sara India (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(171)ELT79TriDel

..... officers visited the factory of the respondents on 20-5-1998. shri v.k. dhawan, chairman of the respondent in his statement dated 20-5-1998 recorded under section 14, of the said act stated that, "varco" is the monogram of varco b.j., their joint venture partners.4. on the respondent's invoices, the brand name of product has been given ..... pvt. ltd. for the manufacture of equipments used in oil drilling viz. elevators, manual tongs, slips and their spares classified under heading no. 84.77 of the central excise tariff act, 1985. varco sara are registered with central excise range-ii, dehradun under registration no.3. the central excise officers of dehradun gathered an intelligence that the appellant are affixing the .....

Dye Stuff Manufacturers Vs. Govt. of India (Ministry of

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(90)ECC607

..... by both the sides. it is, again, undisputed-and indisputable-that any erroneous determination of normal value under the anti-dumping rules read with section 9a(1)(c) of the customs tariff act would be the first and crucial ground of challenge against any finding of dumping recorded on the basis of such determination. therefore, in the instant ..... market price of the goods provided by m/s. basf, which was significantly lower than the prices reported by the trade journal; (vi) that the authority acted in violation of rule 8 or the anti-dumping rules by not examining the accuracy of the data furnished by the domestic industry; (vii) that the authority ..... april to july 1999 (4 months out of the 9-month period of investigation), the authority should not have initiated investigation at all; (ii) that the authority acted contrary to natural justice as well as rule 7 of the customs tariff (identification, assessment and collection of duty or additional duty on dumped articles and determination of .....