Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: customs excise and service tax appellate tribunal cestat Year: 2003 Page 12 of about 225 results (0.307 seconds)

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 .....

Modesto Corpn. and ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC656

..... pointed out that the photocopiers etc. purportedly purchased and resold by the appellant were not notified goods.imposition of penalty in the present case under section 112 of the customs act is on the ground that appellant acquired possession of goods and engaged in their selling. however, there is no evidence forthcoming to show that the ..... submitted that the quantities and value involved are negligible and in respect of such quantities for personal consumption, evidence regarding legal acquisition is not required under section 11a of customs act, 1962. the appellant has also relied on the decision of this tribunal in the case of tapan ch. sen rai and ors. v. c.c ..... 117 of the impugned order. these paragraphs are reproduced below for discussion of the case: "114. shri k.k. arya in his statement under section 108 of the customs act, 1962, inter alia stated that the signatures on the exemption certificate on which the said consignment on the disguise of diplomatic goods were cleared from .....

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 .....

Dharampal Premchand Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(156)ELT487TriDel

..... statute and decision of the tribunal in the case of modi zerox ltd. - 1989 (40) e.l.t. 481.5. a perusal of the legal provisions contained in section 4 of central excise act and central excise (valuation) rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law.assessable value shall either be the whole ..... granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of section 4 of the central excise act and central excise (valuation) rules, 1975. they point out that section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. further, central excise valuation rules, 1975 provide [rule 6 .....

Bayer Abs Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... of customs & central excise., aurangabad (by the supreme court) vide order reported in 2003 (155) elt 8 (s.c.) wherein it was held that amendments of section 4 of central excise act, 1944 have made no difference to the earlier position as settled by the court vide its orders in the case of union of india v. bombay tyre international ..... s.c.) which had held the eligibility of deductions and thus no levy on equalised freight. in vip industries ltd. case, after considering the amendments made to section 4 of the central excise act, 1944 as regards the "place of removal" the court held as follows- "5. after the amendment, the department sought to include in the value the ..... of removal is appellant's factory or the customers premises is the pure question of interpretation involving meaning and scope of section 4 as amended w.e.f 29.6.96 and section 2(h) of the central excise act, 1944. the legal position about correct place of removal to be considered in case of insurance coverage taken by the .....

Aban Loyd Chiles Offshore Ltd., P. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the penalty imposed on its owners and others. the commissioner has found contravention of the provisions of clauses (f), (g), (h) and (j) of section 111 of the act. these clauses relate respectively to any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import manifests which are not so ..... and locations of the oil rigs. it was a contention the writ petition that the oil rigs were foreign going vessels and, therefore, by application of section 86(2) of the act, these parts, which were ship's stores, were liable to duty. the court noted that a vessel, as commercially understood, would also include a sailing ..... and, by applying rule 3 of the customs valuation rules, this transaction value should be accepted. it is further contended that the benefit of drawback under section 76 of the act, which would be available as the rig was exported after import on each occasion, has not been considered. confiscation of the vessels is questioned on the .....

Glaxo Smith Kline Vs. Commissioner of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT612Tri(Mum.)bai

..... the inputs utilised for the quality control purposes needs to be recovered from them under rule 57i read with proviso to section 11a(1) of the c.ex.act, 1944." the findings of the adjudicating authority at paras 8 & 9 are as follows: "8. i find that the input used for testing the quality of the ..... final products cleared by them during the period from april 95 to dec 99 is required to be recovered from them under the provisions of proviso to section 11a(1) of c.ex. salt act, 1944 read with rule 9(2) of c.ex.rules, 1944. similarly, the proportionate modvat credit of rs. 10,37,930/- not reversed by the assessee on ..... demanding duty of rs. 19,33,473/- and demand of reversal of modvat credit of rs. 10,37,930/-; imposing penalty of rs. 25,51,294/- under section 11ac of the central excise act, and rs. 50,000/- under rule 173q of the central excise rules. the other appeal is filed by the manager of the office of the assessee against imposition .....

Rex Arts Castors Pvt. Ltd., Rex Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT179Tri(Mum.)bai

..... these appeals by the assesses.4. the brief facts of the case are these. rexello castors pvt. ltd. (rcpl) is a company registered in the year 1976 under indian companies act, 1956, which was originally a partnership concern as rexello industries and it is situated at 23/d, mahal industrial estate, mahakali caves road, andheri (e), mumbai 400 093 and was ..... .2, 9.7, 9.8, 10.1, 10.5, 10.7, 10.7.3 and 10.10. the sum and substance of this citation is that m/s. rcpl was acting as a focal point in receiving orders from the customers and stockists. the requirements of the clients were being distributed to the various manufacturing units as the per the convenience .....

Bay Talkitec Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)(156)ELT980Tri(Chennai)

..... rs. 5 lakhs has been adjusted which has been paid by the appellants. appellants have been imposed a further penalty of rs. 30, 87, 209/- under section 114a of the customs act, 1962.3. we have heard id. counsel shri a.k. jain for the appellants and smt.r. bhagya devi, id. sdr for the respondent-revenue.4 ..... cc, hyderabad (page 33).life line systems pvt. ltd. v. cc, new delhi (page (e) after finally assessing 41 bill of entries under section 47 the customs department can upset the same only by resorting section 129d.collector of customs, cochin v. arvind export pvt. ltd. (pagebest & cromptron engineering v. commissioner of customs, madras (page (f) if splitting ..... since been approved by the apex court, the tribunal has clearly held that storage device with software recorded thereupon is classifiable under heading 85.24 of the customs tariff act, 1975 and eligible for the benefit of notification no.23/98. the tribunal have ruled out the classification as parts under 84.71.bpl telecom ltd. v. .....

Ralson (India) Ltd., Metro Tyres Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(89)ECC124

..... nature of arguments against the grounds of these appeals as well as in support of the impugned order. these are not cross-objections contemplated under sub-section (4) of section 35-b of the central excise act.3. in the remand order passed by this tribunal, there was a direction for draw of samples of compounded rubber from the three factories for analysis .....