Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-11-2003
Reported in : (2004)(163)ELT136Tri(Mum.)bai
..... classification of the goods in heading 3907.20 of the tariff and demanded duty of clearances made within the normal period of limitation contained in section 11a of the act.3. chapter 29 covers specified organic chemicals and heading claimed by the appellant is for other organic compounds i.e. those organic compounds not ..... the chapter 39 that only plastic and no other product is classifiable therein. note 1 of the general rules for interpretation provides that headings of chapters and sections are not to be taken into consideration while determining classification. the fact that the term "plastic" figures in the heading to chapter 39 therefore does not ..... ltd 1985 (20) elt 124 which has been upheld by the supreme court. the tribunal in this decision was concerned with classification under the customs tariff act, 1975, of polyethylene glycol 300. it records that the basis for the classification for polyethylene glycol claimed by the departmental representative was that the product was .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-07-2003
Reported in : 2004(2)MhLj952
..... that when a prosecution witness states something which is destructive of the prosecution case, the prosecution can pray that the witness be treated as hostile. section 154 of the evidence act permits a party to put to his own witness 'questions which might be put in cross-examination'. it is not necessarily tantamount to cross-examining ..... sufficient to establish that the appellant-accused caused the death of the victim by pouring kerosene on her and setting her ablaze.24. under section 32(1) of the evidence act, statements made by person asto the cause of his death or circumstances of the transaction which resulted in hisdeath are admissible in evidence. their ..... been brought on record by the defence to show that these witnesses are falsely implicating the appellant-accused. on the other hand, in her statement under section 313 of the criminal procedure code, the appellant-accused has not offered any plausible explanation as to why the police or the medical officer and the special judicial .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Nov-05-2003
Reported in : (2004)91ITD15(Mum.)
..... held not relevant because that work had nothing to do with the assessee's work within india. the assessee was hence held not entitled to deduction under section 80-o of the act.12. in the present case, the assessee is a franchisee of boyden world corporation, new york, one of the oldest international consultancy firms in the ..... professional services' within the meaning of section 80-o of the act, 1961. the revenue, on the other hand, denies this claim.its stand is that the services of the assessee are no different from those of any ..... .1998. "on the facts and circumstances of the case and in law, the learned cit (a) erred in directing the assessing officer to allow deduction under section 80-o of the act, 1961".3. the bone of contention between the parties is the alleged services provided by the assessee. as per the assessee, these services comprise 'technical or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-05-2003
Reported in : (2004)(93)ECC211
..... 40,000/- imposed on the appellant is set aside. it would however have no effect as to the liability to confiscation of the garlic under clause (d) of section 111 of the act or option for its redemption. the liability to confiscation of the goods is not contingent upon any state of mind of the importer. we therefore set aside the penalty ..... 4 read with schedule ii of plants, fruits and seeds (regulations of import into india) order 1989 permit import of garlic and the provisions of this special act prevail over the provisions of the general act. it is further contended that, where there is doubt or ambiguity in the construction of law, it is to be resolved in favour of the tax .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-04-2003
Reported in : I(2005)DMC445
..... rightly concluded that the appellant was the cause for abetting deceased to commit suicide.13. the learned trial judge has quoted section 113 of indian evidence act, 1872 (hereinafter referred to as evidence act for convenience) which reads:'when question is whether the commission of suicide by a woman had been abetted by her husband and ..... pouring kerosene on her body. the trial court concluded that the appellant abetted her to commit suicide. the trial court held him guilty for offence punishable under sections 306 and 498 of indian penal code and inflicted sentence on him as mentioned above.9. mr. agandsurve, counsel for appellant submitted that the trial court ..... and sentence passed by the 4th additional sessions judge, sholapur, in sessions case no. 180 of 2000, whereby the appellant was convicted for offence punishable under section 306 of indian penal code and sentenced to undergo rigorous imprisonment for five years and to pay fine of rs. 2000/-, in default to suffer further rigorous .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-04-2003
Reported in : 2004(1)ALLMR749; 2004(1)BomCR9; 2004(1)MhLj923
..... against the non-borrowing members to be illegal. the order of the divisional joint registrar was challenged before the high court. reliance was placed on sub-section (3) of section 73c of the act, which at the relevant time read as under:-73c (3) 'in the case of an agricultural credit society which gives loans to individuals for the ..... committee. the said bye-laws also does not restrict the right of vote only to non-borrowing members. in the circumstances, we hold that both under section 73-c(3) of the act and under the bye-law 38(a) of the society, right to vote for electing one member from out of the non borrowing members will vest ..... does not by itself create separate constituencies. it is true that section 73c by itself does not create separate constituencies of borrower and non-borrower members. but there is nothing in the act which prevents a society from creating, under its bye-laws, separate constituencies for borrower members and non-borrower members. the bye-laws of a given .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-03-2003
Reported in : (2004)(176)ELT243Tri(Mum.)bai
..... do not see how it is possible in this situation to say that there has been a sale of the goods at the factory gate of the appellant. section 2 (h) of the act defines sale and purchase meaning any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or ..... indicating to be the date of the purchaser. the depot, it is contended, there has been a sale of the goods at the factory gate, applying the definition contained in section 2 (h) of the act, and there has been transfer of possession of the goods.3. at the relevant time, the place of removal was specified in ..... section 4 (3) (c) of the act, as a factory or any other place or premises of production or manufacture of the excisable goods, or a warehouse or any other place or premises wherein the excisable goods .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-03-2003
Reported in : 2004(167)ELT25(Bom)
..... is held that on importation of the rig, essentially and legally, it was obligatory on the part of m/s. jindals to file a bill of entry under section 46 of the customs act and seek clearance on payment of duty. it is farther held that m/s. jindals obtained clearance of the rig by making a misdeclaration in the igm in ..... instance of m/s. jindals. by a common order dated 31st august, 1994, penalty was levied upon the petitioners as well as m/s. jindals under section 112(a) and (b) of the customs act, 1962. it was submitted that m/s. jindals were the main noticee under the show cause notice and the petitioners were co-notices. it was submitted that ..... . accordingly, petitioners filed a preliminary reply to the said show cause notice.4. by a common order dated 31st august, 1994, the customs department imposed penalty under section 112(a) and (b) of the customs act, 1962, levying penalty of rs. 20 crores on m/s. jindals in addition to payment of duty of rs. 35,92,14,466/-. by the said .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-31-2003
Reported in : 2004(1)ALLMR124; 2004(3)BomCR143; 2004CriLJ1205; I(2004)DMC414
..... however, that can be done only if similar provision exists in the high court rules. it appears that our high court has framed rules under section 34(1) of the advocates act, 1961, which are incorporated as appendix vi of the original side rules and schedule vii of part iii of the appellate side rules, respectively. ..... was clearly biased against the petitioner. the above allegations are clearly one of 'fact' confirmed by the advocates. the expression 'fact' has been defined in section 3 of the indian evidence act, 1872. to put it differently, all the allegations made in the communication, albeit by the petitioner, by itself, constitute criminal contempt and even the ..... day, i.e., 17th may 2003, by the following order:'heard mr. bhavsar advocate for the respondent. the order in question has been passed under section 26 of the hindu marriage act, granting interim custody from 17-05-2003 to 02-06-2003 to petitioner father. no ground for review. rejected.'5. accordingly, the aforesaid two .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-31-2003
Reported in : (2004)(112)LC152Tri(Mum.)bai
..... directions for preparation of the mixture and a warning about its toxicity, and directions for administration of antidotes. copper sulphate figures as an insecticide in the schedule to the insecticide act, 1968. the appellant is registered with the insecticide board as a manufacturer of insecticide and it is stated that he is permitted to sell the goods only to dealers who .....
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