Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2003 Page 5 of about 92 results (0.223 seconds)

Lloyds Metals and Engineers Ltd. Vs. Acce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(111)LC722Tri(Mum.)bai

..... sales tax act. following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw matarial for construction of plant cannot be said to be used as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....

Lloyds Metals and Engineers Ltd. Vs. Addl. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(90)ECC381

..... sales tax act.following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw material for construction of plant cannot be said to be use as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....

Aristo Pharmaceuticals Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT106Tri(Mum.)bai

..... passed on this discount to the customers. there would be no justification claiming it as deduction, in the light of the amendment made to clause (b) of sub-section (4) of section 4 of the act in relation to the scope of the term "place of removal." if, on the other hand, the title to the goods is passed on at the depot .....

Kirloskar Oil Engines Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC173

..... guard ship stores. reliance is placed this purpose upon the commissioner's conclusion that the extended period of limitation contained in proviso under sub-section (11) and the provisions of section 11ac of the act will not apply because there was no suppression, misstatement of facts by the appellant. it is true that the commissioner has found the extended ..... the goods exempted by it in words employed in the tariff, the word "stores" has not been defined in the central excise act. it would be appropriate to refer to allied act, customs act defined in section 2(38) stores to mean "goods used in vessels or aircraft and includes fuels spare parts and other article whether or not for ..... it is contended by the appellant that engines were in fact supplied for fitment of ship. counsel for the appellant relies upon the definition contained in section 283a of the merchant shipping act, of a new ship or new vessel as a "ship or vessel whose keel is laid or which is at a similar stage of construction .....

S.N.S. Overseas Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(158)ELT220Tri(Mum.)bai

..... with volume pch, power p.c.b. and remote mounted p.c.b. are liable to be confiscated under section 111(d) of the customs act and has also imposed penalty of rs. one lakh on the appellants under section 112 of the customs act.2. the ld. counsel shri naresh thacker for the appellants submits, first, that the appellant cannot be treated as ..... the purpose of import. the second argument advanced by the ld. counsel is that, in any case, even if the appellant is treated as the importer within the definition of section 2(26) of the customs act, still the penalty cannot be imposed as there has been no misdeclaration or contravention of any of the provisions of ..... section 111, so as to warrant any penalty under section 112. as far as the appellant is concerned, he is not claiming the goods, as according to him, the goods were supplied in excess of what has been .....

thermax Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT1033Tri(Mum.)bai

..... reversal would not arise. this accounts for reversal of credit of rs. 11 lakhs.5. as to the remaining amount, he contends that, even if it is held that the act of reversal of the credit does not arise, taking of credit initially, all that is required to be done by the appellant is to reverse the amount of credit that .....

A.S. Moloobhoy and Sons and ors. Vs. Commissioner of Customs (Adj.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(89)ECC202

..... were fully functional and would not be part of repair. notice also invoked the extended period of limitation contained in the proviso under sub-section (1) of section 28 of the act on the ground that the importer had wilfully misdeclared that the goods were for repair.another ground for extended period of limitation in the ..... fitted and comply with the requirement of the global maritime distress and safety system, 1999. accordingly, the central government in exercise of its power in section 296 of the merchant shipping act, 1958 and the merchant shipping (distress and safety radio communication) rules, 1995 made these rules apply to all sea going passenger, cargo and ..... required before the extended period can be invoked the irrelevant. the proviso relating to the extended period under; section 21 of the customs act is similarly worded as the proviso under section 11a(1) of the central excise act. in the absence of anything to show that the importers, knew or had reason to believe that the .....

Bureau Veritas Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT688Tri(Mum.)bai

..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of the rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....

Oil and Natural Gas Corporation Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(156)ELT508Tri(Mum.)bai

..... be removed during the process of fraction at distillation.3. crude oil is liable to pay cess in terms of section 15 of the oil industries (development) act, 1974 (hereafter referred to as "the act") sub-section (1) of section 15 of the act provides for levy of duty of excise on crude oil. subsection (2) with which we are concerned is ..... emphasises the finding of the commissioner in this regard.8. the contention was raised before her that, by applying the definition contained in clause (e) of section 2 of the act, the water that is extracted before crude oil enter the refinery for refining process cannot be considered to be part of the crude oil for purpose of ..... be collected on the quantity received in a refinery." 4. it is also necessary to reproduce the definition of "crude oil" contained in clause (e) of section 2 of the act as meaning : "petroleum in its natural state before it is refined or otherwise treated but from which water and foreign substances have been extracted." 5. in the .....

Bureau Veritas, Pride Foramer and Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of he rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....