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 7 of about 92 results (0.183 seconds)

Kirloskar Oil Engines Ltd. Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(148)ELT1006Tri(Mum.)bai

..... 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 had found the ..... exempted by it in words's 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 ..... has been enacted to regulate matters relating to shipping, cannot be made use of in construing the terms of an exemption notification issued under section 5a of the central excise act. the contention that the explanatory notes to the harmonised system of nomenclature includes in heading of chapter 89, dealing with ships and floating structures .....

Rajpurohit Gmp India Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... place, which makes the product have a different character and use of its own which did not bear earlier then the process would amount to manufacture under section 2(f) of the act. in fact the learned dr adopted the words contained in the head note of the case. it was also specifically emphasised by the learned dr that the ..... textile products, namely bleaching mercerising, dyeing etc. and whether it will amount to manufacture or not. one important question in that case which arose was whether section 4 of the central excise act after the amendment made therein would be consistently followed or not. the same has been reflected in paragraph 20 of the said judgment. it is true ..... dated 6.6.2001 confirmed the duty of rs. 42,89,48,256/- and imposed a penalty of equal amount under section 11ac of the central excise act and ordered payment of interest in terms of section 11ab of the act and confiscated the land, building etc. with an option of redemption fine of rs. 2 crores. on the other appellant, .....

Viacom Electronics Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(88)ECC807

..... who has to answer that the provisions sub-rule (1) are shown to have been complied with on importation. this sub-rule does no way prohibits the importer in acting in such a manner as to ensure that the declaration are put on the packages before they arrive in india. we do not find anything in these rules that ..... ).it is necessary to mention here that the word clearance contained in the entry is not of legal significance. the word "clearance" is not defined in the central excise act or the rules or in the tariff.5. the circular dated 5.11.2000 of the board reproduced in 2000 (88) ecr 49c no doubt says in paragraph 6 ..... india on subject goods. further, sr. no. 225(i) has necessarily to be read with section 4a of central excise act'44 and any notification issued under the said section specifying the percentage of abatement for arriving at the assessable value. it is quite clear that section 4a was introduced to check the under valuation of domestically produced goods and references therein to .....

Hindustan Coca-cola Beverages Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT938Tri(Mum.)bai

..... sales to other buyers, duty is correctly payable on this lower price being the actual selling price, since duty is payable on "transaction value" under section 4 of the central excise act. please issue the necessary orders on this application so that we may furnish the requisite bond wit such security as you may deem fit. we may ..... mix canisters to mcdonalds from our factory at wada at the prices shown in the invoices. since excise duty is payable on the assessable value determined under section 4 of the central excise act 1944, on the basis of "transaction value", being the actual price at which goods are sold to mcdonalds from our factory, we maintain that we ..... .6. we are concerned in this case with the determination of value in terms of section 4 of the act as it stands after it was replaced on 1^st july, 2000. sub-section (1) section 4 of the act and the definition contained in the explanation under sub-section (3) of the transaction value are reproduced below:- "(1) where under this .....

M.Ambalal and Co. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT944Tri(Mum.)bai

..... basis of these statements and other documents, notice was issued to m. ambalal & company and the other persons concerned proposing confiscation of the diamonds under clause (d) of section 111 of the act and imposing penalties on various persons concerned. on adjudication, the collector ordered confiscation of the diamond with an option to redeem them on payment of fine of rs. 60 ..... . the supreme court took the view that the definition of "dutiable goods", contained in section 2(14) of the act was somewhat different from the definitions of "excisable goods" contained in section 2(d) of the central excise act and said that "with regard to section 2(14) of the customs act 'the expression' "chargeable to duty and on which duty has not been paid" indicates .....

Terna Shetkari Sahakari Sakhar Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(159)ELT777Tri(Mum.)bai

..... to give it relief in taxation that it did not claim. this is all the more so in view of the fact that by the amendment made by the finance act to section 43 of the income tax the definition of "actual cost" of assets has been restricted as not to include in it the excise duty claimed as modvat. the only ..... by itself result in the modvat credit attract the provisions of sub-rule (5) of rule 57r prohibiting it to be taken, depreciation is claimed for the income tax act. it said that such a practice would result in the assessee being denied both the depreciation as well as modvat credit. it is only in those cases where depreciation was ..... the commissioner of central excise.aurangabad denied the credit availed by the assessee under rule 57q of the duty paid on capital goods under the provisions of the income tax act and thus contravened the express provisions of rule 57t the commissioner also imposed penalty. the assessee appealed this order to the tribunal. the tribunal in its orders passed on .....

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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 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 ..... 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 fishing ..... required before the extended period can be invoke 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 .....

B.E. Billimoria and Co. Pvt. Ltd. Vs. Commissioner of Customs and Cent ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... it was urged that the special girders that were cast by the appellants as part of their indivisible works contract, for work and labour to build bridges on the designated section of konkan railway corporation ltd., are incapable of being bought and sold in the market. it was respectfully urged that in the terrain assigned to the appellants by konkan ..... for us to say how the department can state that there had been creation of a movable property namely girders and how it is goods within the meaning of section 2(h) of the central excise act viz. sale and purchase of the goods. excisable goods means, in terms of the provisions of clause (d) of ..... section 2, goods specified in schedule to the central excise tariff act. the department's case falls under item 6807 which is for all articles of stone, plasters, cement, asbestos, mica or similar material not elsewhere specified. no doubt in the .....

Lloyds Steel Inds. Ltd., Lloyds Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of the learned dr on anand theatre case supra has misplaced. the word plant construed by the court for purpose of interpretation of the said word under section 32 of income tax act is different from the word plant used in rule 57q of the central excise rules. the word plant has been provided in rule only if the same ..... is in a subordinate, auxiliary or dependent position. in our view the said case which dealt with question of the depreciation under section 32 of the income tax act. the extent content and ambit of the said section is entirely different with that of rule 57 q of the central excise rules.the said rule provides interalia that it shall be ..... the exemption of the notification deriving power of exemption in terms of section 5a of the central excise act. modvat rules are issued by the government in terms of section 37 of the central excise act, which enables the central government to make rules to carry the purpose of the act.moreover in the said case of jawahar mills ltd supra at .....

Voltas Ltd. Vs. Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... receptible.the departmental representative emphasises what the commissioner has found.6. the indian standard institution is:3615 - 1967 glossary of terms used in refrigeration and air conditioning contains definition in section 2 terminology. entry 2.68 defines coll, cooling - an arrangement of pipie or tube which transfers heat from air to a refrigerant or brine. entry 2.150 defines evaporator - "that ..... (2), permit a manufacturer (hereafter in this rule referred to as the primary manufacturer) to bring any excisable goods falling under item no. 68 of the first schedule to the act (the goods so brought being hereafter in this rule referred to as the finished goods) to his factory without payment of duty (from the factory of a secondary manufacturer) if .....