Array ( [0] => ..... 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 ..... [1] => ..... of these circumstances, which would require filing of declaration of price, was present. nor does the department contend that the appellant did not declare the value under section 4 of the act of the goods on such documents as sales invoices that it issued for sale of the goods. even assuming such a failure on the part of the appellant, ..... at any price. there being no allegation that the value which it paid and adopted for payment of duty was not in consonance with the provisions of section 4 of the act, the mere fact that the value was lower than the tariff value that was earlier fixed is entirely insufficient on which the demand for duty was based. ..... the manufacture of polyester filament yarn. between 16th march, 1995 and 16th june, 1995, the duty on this product was leviable on a tariff value determined under section 3(2) of the act, rs. 98/- per kg. the notification fixing a tariff value was withdrawn with effect from 16th june, 1995. the appellant thereafter cleared the goods at the ..... [2] => ..... duty paid on the inputs.he further states that no taxes can be collected except under authority of law and therefore, once an exemption notification is issued under section 5a of the central excise act, 1944, the amount paid by the appellants cannot be treated as duty in view of the definition of duty under rule 2(v) of the central excise ..... and the board's revised circular and decided that it is the option of an assessee to claim or not to claim a benefit of notification issued under section 5a of the cental excise act. it also held that consequently the assessee can not be denied the benefit of modvat credit of duty paid on inputs used in the manufacture of final ..... [3] => ..... and the other by the department. in the impugned order, the commissioner has held that the show cause notice dated 26 june 97 invoking the proviso to section 11a of the central excise act, 1944 alleging suppression and misstatement was not an order and is not maintainable and therefore the demand is hit by time bar for non maintenance of proper records ..... the rival submissions. paragraph 4 of the show cause notice reads as under: "shri v.p. kaushal production manager, in his statement dt. 12.12.96 recorded under section 14 of the central excise act 1944 stated, interalia, that during the years 92-93 & 93-94, they were engaged in the manufacture of kraft paper using bagasse; that kraft paper consisted of ..... [4] => ..... process undertaken by them on the raw materials do not amount to manufacture. once the process of manufacture takes place. central excise duty is leviable under section 3 of the act irrespective of the fact that the goods after being manufactured fall in the same heading. in fact, the learned advocate himself mentioned that under the ..... decision in the case of madras petro chem ltd. v. commissioner of central excise wherein the supreme court has upheld the invocation of proviso to section 11a of the central excise act as under the self removal procedure, the primary obligation of an assessee is to make proper declarations and entries in rgi, fate passes and ..... the board that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices invoking the proviso to section 11a of the central excise act even when there is no fraud or misdeclaration, etc., for example where there has been an established practice well within the knowledge of the ..... [5] => ..... the buyer are two separate companies, they cannot, than (sic) anything more, be 'related persons' within the meaning of clause (c) of sub-section (4) of section 4 of the act is not the universal application." we have difficulty, for the reasons already stated, in accepting as correct this sentence. it appears to have been so ..... fides and without prejudice to all the earlier submissions) as against the hon'ble government's permissible gross price difference enunciated in terms of section 4a of the central excise act which ranges from 54% to 100% as between the first and final sale points and such a gross price difference when expressed in terms ..... construction whereby transactions between holding and subsidiary companies alone are subjected to the rigours of the application of 'related person' concept under section 4(4)(c) of the c.e., act by virtue of the inclusive nature of the definition roping in the transactions between holding and subsidiary companies and not otherwise within the realm ..... [6] => ..... ) or where such goods are not sold to such dealers, to dealers (being related persons), who sell such goods in retail --".54. the definition of a manufacturer under section 2(f) of the act at the material time included any person who engaged in the production or manufacture of excisable goods and also one who hired labour in the production or manufacture ..... of such goods.55. the charge in the show cause notice does not claim relationship in terms of section 4 of the act, between jre and bil but makes out bil as the manufacturer denying the independent existence of jre by calling them a dummy.56. as against the charge in ..... .o.i [1988 (38) e.l.t. 535 and 1989 (39) e.l.t. 493] where the job worker was held to be the manufacturer in terms of section 2(f) of the act and the basis of assessment of the goods cleared by him to the principal manufacturer was determined as the sum total of cost of raw materials, cost of ..... [7] => ..... sub-rule (2) of rule 9 and in particular/ clause (a) thereof reads as under : "(2) for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at ..... said decision. their lordships have categorically held that the price at which the imported goods are ordinarily sold should be the basis for valuation under section 14(1) of the act. ordinarily demurrage is not payable. only in extraordinary circumstances where delay in discharging the goods from the ship occurs, demurrage becomes payable. such extraordinary ..... circumstances are not falling within the purview of section 14(1) of the act.panchmahal steel ltd. v. collector of customs - 1998 (101) e.l.t. 399 (tribunal) look the view that demurrage charges, which are paid ..... [8] => ..... proposition that the board's circular should also be taken to have ruled out the molybdenum wire being considered as an 'appliance'. the instruction of the board under section stb of the central excise act is binding on the revenue as held by the apex court in the judgments cited by the id. counsel. the ruling given by the constitution bench of ..... language as well as in s.b. sarkar's book "words and phrases of excise & customs" 3rd edition. the dr also referred to the meaning of the term 'tools' under section 60(1)(b) of the code of civil procedure as interpreted by the madras high court in the case of t.r. punnavanam pillai v. v. muthuswami achari [air 1962 ..... [9] => ..... elt 328 has held that fabrication of steel structures and roofing systems by process of drilling, welding and fastening does not amounts to manufacture within the meaning of section 2(f) of the act. in view of the above discussion, we are of the considered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present ..... to same amount of penalty under rule 173q (1), rules 9(2) and 52a of the ce rules, 1944. he has also ordered for charging interest under section 11ab/11aa of the act. he has also confiscated the goods viz. staircases weighing 590.583 mts valued at rs. 1,10,91,848.36 with option to redeem the same on payment ..... wherein it was held that fabrication of steel structures and roofing systems by process of drilling, welding and fasting does not amount to manufacture, within the meaning of section 2(f) of the ce act.ujagar prints v.uoi, 1988 (18) ecc 435 (sc) : 1988 (38) elt 535, pawan biscuits ltd. v.cce, 2000 (70) ecc 653 (sc) : 2000 (120) ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Customs Excise and Service Tax Appellate Tribunal Cestat - Year 2003 - Page 17 - Judgments | SooperKanoon Skip to content


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 17 of about 225 results (0.267 seconds)

Apr 09 2003 (TRI)

Voltas Ltd. Vs. Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-09-2003

..... 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 .....

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Apr 08 2003 (TRI)

Hayagriv Industries Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-08-2003

Reported in : (2003)(162)ELT541Tri(Mum.)bai

..... of these circumstances, which would require filing of declaration of price, was present. nor does the department contend that the appellant did not declare the value under section 4 of the act of the goods on such documents as sales invoices that it issued for sale of the goods. even assuming such a failure on the part of the appellant, ..... at any price. there being no allegation that the value which it paid and adopted for payment of duty was not in consonance with the provisions of section 4 of the act, the mere fact that the value was lower than the tariff value that was earlier fixed is entirely insufficient on which the demand for duty was based. ..... the manufacture of polyester filament yarn. between 16th march, 1995 and 16th june, 1995, the duty on this product was leviable on a tariff value determined under section 3(2) of the act, rs. 98/- per kg. the notification fixing a tariff value was withdrawn with effect from 16th june, 1995. the appellant thereafter cleared the goods at the .....

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Apr 08 2003 (TRI)

Clariant (India) Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-08-2003

..... duty paid on the inputs.he further states that no taxes can be collected except under authority of law and therefore, once an exemption notification is issued under section 5a of the central excise act, 1944, the amount paid by the appellants cannot be treated as duty in view of the definition of duty under rule 2(v) of the central excise ..... and the board's revised circular and decided that it is the option of an assessee to claim or not to claim a benefit of notification issued under section 5a of the cental excise act. it also held that consequently the assessee can not be denied the benefit of modvat credit of duty paid on inputs used in the manufacture of final .....

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Apr 03 2003 (TRI)

Laxmi Board and Paper Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Apr-03-2003

..... and the other by the department. in the impugned order, the commissioner has held that the show cause notice dated 26 june 97 invoking the proviso to section 11a of the central excise act, 1944 alleging suppression and misstatement was not an order and is not maintainable and therefore the demand is hit by time bar for non maintenance of proper records ..... the rival submissions. paragraph 4 of the show cause notice reads as under: "shri v.p. kaushal production manager, in his statement dt. 12.12.96 recorded under section 14 of the central excise act 1944 stated, interalia, that during the years 92-93 & 93-94, they were engaged in the manufacture of kraft paper using bagasse; that kraft paper consisted of .....

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Apr 01 2003 (TRI)

Dujodwala Industries and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-01-2003

Reported in : (2003)(110)LC126Tri(Delhi)

..... process undertaken by them on the raw materials do not amount to manufacture. once the process of manufacture takes place. central excise duty is leviable under section 3 of the act irrespective of the fact that the goods after being manufactured fall in the same heading. in fact, the learned advocate himself mentioned that under the ..... decision in the case of madras petro chem ltd. v. commissioner of central excise wherein the supreme court has upheld the invocation of proviso to section 11a of the central excise act as under the self removal procedure, the primary obligation of an assessee is to make proper declarations and entries in rgi, fate passes and ..... the board that quite a lot of unnecessary litigation and avoidable work is created by indiscriminate issue of show cause notices invoking the proviso to section 11a of the central excise act even when there is no fraud or misdeclaration, etc., for example where there has been an established practice well within the knowledge of the .....

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Mar 28 2003 (TRI)

Commr. of C. Ex. Vs. Electronics Corp. of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on : Mar-28-2003

Reported in : (2003)(161)ELT252Tri(Bang.)

..... the buyer are two separate companies, they cannot, than (sic) anything more, be 'related persons' within the meaning of clause (c) of sub-section (4) of section 4 of the act is not the universal application." we have difficulty, for the reasons already stated, in accepting as correct this sentence. it appears to have been so ..... fides and without prejudice to all the earlier submissions) as against the hon'ble government's permissible gross price difference enunciated in terms of section 4a of the central excise act which ranges from 54% to 100% as between the first and final sale points and such a gross price difference when expressed in terms ..... construction whereby transactions between holding and subsidiary companies alone are subjected to the rigours of the application of 'related person' concept under section 4(4)(c) of the c.e., act by virtue of the inclusive nature of the definition roping in the transactions between holding and subsidiary companies and not otherwise within the realm .....

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Mar 27 2003 (TRI)

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-27-2003

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... ) or where such goods are not sold to such dealers, to dealers (being related persons), who sell such goods in retail --".54. the definition of a manufacturer under section 2(f) of the act at the material time included any person who engaged in the production or manufacture of excisable goods and also one who hired labour in the production or manufacture ..... of such goods.55. the charge in the show cause notice does not claim relationship in terms of section 4 of the act, between jre and bil but makes out bil as the manufacturer denying the independent existence of jre by calling them a dummy.56. as against the charge in ..... .o.i [1988 (38) e.l.t. 535 and 1989 (39) e.l.t. 493] where the job worker was held to be the manufacturer in terms of section 2(f) of the act and the basis of assessment of the goods cleared by him to the principal manufacturer was determined as the sum total of cost of raw materials, cost of .....

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Mar 27 2003 (TRI)

Essar Steels Limited Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Mar-27-2003

Reported in : (2003)(156)ELT42Tri(Mum.)bai

..... sub-rule (2) of rule 9 and in particular/ clause (a) thereof reads as under : "(2) for the purposes of sub-section (1) and sub-section (1a) of section 14 of the customs act, 1962 (52 of 1962) and these rules, the value of the imported goods shall be the value of such goods, for delivery at ..... said decision. their lordships have categorically held that the price at which the imported goods are ordinarily sold should be the basis for valuation under section 14(1) of the act. ordinarily demurrage is not payable. only in extraordinary circumstances where delay in discharging the goods from the ship occurs, demurrage becomes payable. such extraordinary ..... circumstances are not falling within the purview of section 14(1) of the act.panchmahal steel ltd. v. collector of customs - 1998 (101) e.l.t. 399 (tribunal) look the view that demurrage charges, which are paid .....

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Mar 26 2003 (TRI)

S.V. Electricals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Mar-26-2003

Reported in : (2003)(155)ELT534TriDel

..... proposition that the board's circular should also be taken to have ruled out the molybdenum wire being considered as an 'appliance'. the instruction of the board under section stb of the central excise act is binding on the revenue as held by the apex court in the judgments cited by the id. counsel. the ruling given by the constitution bench of ..... language as well as in s.b. sarkar's book "words and phrases of excise & customs" 3rd edition. the dr also referred to the meaning of the term 'tools' under section 60(1)(b) of the code of civil procedure as interpreted by the madras high court in the case of t.r. punnavanam pillai v. v. muthuswami achari [air 1962 .....

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Mar 26 2003 (TRI)

Tata Iron and Steel Company Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Mar-26-2003

Reported in : (2003)(88)ECC751

..... elt 328 has held that fabrication of steel structures and roofing systems by process of drilling, welding and fastening does not amounts to manufacture within the meaning of section 2(f) of the act. in view of the above discussion, we are of the considered opinion that the goods viz. staircases and ladders got manufactured by the appellants in the present ..... to same amount of penalty under rule 173q (1), rules 9(2) and 52a of the ce rules, 1944. he has also ordered for charging interest under section 11ab/11aa of the act. he has also confiscated the goods viz. staircases weighing 590.583 mts valued at rs. 1,10,91,848.36 with option to redeem the same on payment ..... wherein it was held that fabrication of steel structures and roofing systems by process of drilling, welding and fasting does not amount to manufacture, within the meaning of section 2(f) of the ce act.ujagar prints v.uoi, 1988 (18) ecc 435 (sc) : 1988 (38) elt 535, pawan biscuits ltd. v.cce, 2000 (70) ecc 653 (sc) : 2000 (120) .....

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