Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(112)ELT251Tri(Chennai)
..... the first schedule to the customs tariff act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned act, subject to the following conditions, namely :- (1) the importer has been granted necessary licence for the import of the goods for the said purpose; (2) the importer carries out the manufacturing operation in customs bond and subject to such other conditions as may be specified by the assistant collector of customs in this behalf; (3) the importer exports out of india ..... 123/81-central excises, dated the 2nd june, 1981 as amended, grants exemption to capital goods, components and raw material when brought to the undertaking in connection with the articles to be manufactured therein, subject to the condition that the articles manufactured are meant for export and samples and only five per cent or such other fixed percentage of rejects are cleared for home consumption. ..... 13/81 dated 9-2-1981 providing for duty free importation into india of the goods specified in the table to the notification, which were required for the manufacture of the articles for export out of india or for being used in connection with the production or packing the goods for export out of india by 100% eou subject to the approval by the board of approvals for 100% eou by notification issued by the govt. ..... 13-customs, dated 9-2-1981 has been amended by notification no. ..... , dated 9-2-1981 as amended by notification no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1988)(38)ELT647Tri(Chennai)
..... march, 1980, passed by the hon'ble high court disposing of the writ that the goods were released to the appellants after executing a bond as directed in that order for the full export value of the goods with 100% bank guarantee undertaking to pay any fine or penalty that may be imposed on them by the department it is also on record that when the shipping bills were presented for clearance on 25.1.1980, ..... the central government may, by notification in the official gazette, prohibit the taking or sending out by land, sea or air (hereafter in this section referred to as export) of all goods or of any goods or class of goods specified in the notification from india directly or indirectly to any place so specified unless the exporter furnishes to the prescribed authority a declaration in the prescribed from supported by such evidence as may be prescribed or so specified and true in all material particulars which, among ..... union of india, supra, a single judge of the punjab & haryana high court held that the clearance of the goods by the proper officer under section 47 must be presumed to be after due adjudication, firstly with regard to the fact whether or not the import of the goods is prohibited by the act, or any other law for the time being in force with in the meaning of sub-section (33) of section 2 of the customs act and the proper officer was "adjudicating authority ..... the drum or container could be of steel or iron as mentioned in the first schedule to the import control order. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2005)(191)ELT1110Tri(Chennai)
..... dxn (pondicherry) had also fraudulently obtained drug licence in respect of the same products from the food and drugs administration, pondicherry by misdeclaring the ingredients of the products; that, all over the world except in india, rg & gl were being marketed as food supplements only; that the actual ingredients of rg and gl were 'ganoderma' and 'shiitake', of which there was no mention in ayurvedic texts; that rg & ..... the formulae described in the-------------------------------------------------------------------------------- 3003.32 - medicaments (including veterinary me- dicaments) used in bio-chemic system and not-------------------------------------------------------------------------------- 3003.39 - other note 1(a) in chapter 30 of the ceta schedule says that this chapter does not cover foods or beverages [such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters], which are classified under section iv [chapters 16 to 24]. ..... submitted that the imported goods had been classified by the customs authorities under sh 3003.39 of the first schedule to the customs tariff act. ..... and as the said goods have been provisionally released on execution of bond/bank guarantee the same may be enforced. ..... and as the said goods have been provisionally released on executions of bond/bank guarantee, the same may be enforced. ..... confiscation and as the said goods have been provisionally released on execution of bond/bank guarantee, the same may be restored. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1984)(18)ELT289Tri(Chennai)
..... classification of the goods for the purposes of duty and the provision in para 244 of the policy book that rules of interpretation of the first schedule in the customs tariff act will apply to clearances of consignments imported under the policy are also not helpful. ..... finding that max hd-10 staplers are not industrial stapling machines, he held that the import licence produced was not valid for the importation ; he ordered confiscation of the imported goods under section 1ll (d) of the customs act, 1962 ; however, he fixed a fine in lieu of confiscation of rs ..... in that case cited, the court has confined the examination to the issue of capability of use of an imported item as a raw material for manufacture of end-products irrespective of the other qualities of that raw material with particular reference to the manner in which the ..... departmental representative referred again to para 128 of the policy book and stressed that not all goods imported needed by a registered exporter were to be allowed under the rep scheme. ..... continental exporters imported one pallet containing 12,000 pieces of hd-10 max stapler, ..... clearance of hd-10, by way of orders-in-appeal by board, senior departmental representative stated that the case had been referred to government of india in revision ; quite apart from this factor, that case dealt with a situation prior to the alignment of the itc schedule with the b.t.n. ..... the tribunal has quoted with approval a decision of the government of india-1982 e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(84)ECC434
..... in his re-joinder the learned advocate appearing for the appellants submitted as under: (1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. ..... therefore, taking into consideration the above and the fact that the subject machines are allowed to be imported for production of garments for export and the fact that already the subject machines are being used in the production of export of garments is not under dispute, the benefit of additional duty exemption should be allowed.5. ..... murugappan, learned advocate assisted by ms prameela vishwanathan, learned advocate appeared for the appellants and took us through epcg scheme provisions as outlined in chapter vi of the relevant import and export policies for the period 1997-2002 and also provisions of customs notifications no. ..... in respect of the cases where the licences have been issued only for import of fabric machines including knitting machines, there is a condition that the appellants export goods of value which is nine times the cif value of the machines allowed to be imported 7.5 times of the fob value of the machines. ..... (2) even as per the provisions of epcg scheme exports through 3rd party is allowed subject only to the condition that the machines imported under the scheme should be used for the manufacturing and the export of the finished goods. ..... the goods under question have been imported under epcg scheme for export of textile garments including knitted garments. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(105)LC841Tri(Chennai)
..... he, therefore, submitted that (i) fabrics and garments are different products and they are marketable as such, i.e.as fabric as well as garments (ii) in terms of the first schedule to the central excise tariff act, 1985, the knitted fabrics are classified under chapter 60, whereas garments are classified under chapter 62. ..... therefore, taking into consideration the above and the fact that the subject machines are allowed to be imported for production of garments for export and the fact that already the subject machines are being used in the production of export of garments is not under dispute, the benefit of additional duty exemption should be allowed.5. ..... in his rejoinder the learned advocate appearing for the appellants submitted as under: 1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. ..... we observe that in all these cases the licences have been issued for import of these machines for exporting textile/knitting garments.it is further noticed that the appellants have also ssi certificates for manufacture of knitting garments though other goods are also within the scope of manufacture. ..... prameela vishwanathan, learned advocate appeared for the appellants and took us through epcg scheme provisions as outlined in chapter vi of the relevant import and export policies for the period 1997 - 2002 and also provisions of customs notifications no. ..... collector of central excise madurai 4) ceat tyres of india ltd. v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2003)(88)ECC738
..... 85.42 of the said first schedule, when imported into india, from so much of that portion of the duty of customs leviable thereon which is specified in the first schedule, as in excess of the amount calculated at the rate ..... goods specified in the table annexed to the notification falling within chapter 84 or chapter 85 or chapter 90 of the first schedule to the customs tariff act, 1975 and are required for the manufacture of goods, falling under heading no. ..... certificate issued by the electronic corporation of tamil nadu ltd and which is heavily relied upon by the assessees, the assessees are manufacturers & exporter of bench-top general purpose pcb diagnostic and repair system of various models which are used for testings of lsi (large scale integration). ..... the relevant portion of the notification 56/88 is extracted below: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962, the central government, being satisfied that it is necessary in the public interest to do, hereby exempts the goods specified in the table below and falling within chapter 84 or chapter 85 or chapter 90 of the first schedule to the customs tariff act, 1975 and are required for the manufacture of goods, falling under the heading no. ..... 1998 passed by the commissioner of central excise (appeals), chennai by which he has set aside the order-in-original passed by the assistant commissioner wherein he has demanded duty of rs 1,12,505.37 under section 11a of the ce, act 1944.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(165)ELT554Tri(Chennai)
..... the importer has been issued a duty entitlement pass book by the licensing authority in pursuance of paragraph 7.25 read with paragraph 7.29 of the export and import policy ..... by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported into india from - (1) the whole of the duty of customs leviable thereon which is specified in the first schedule to the customs tariff act, 1975 (51 of 1975); and (2) the whole of the additional duty leviable under section 3 of the said customs tariff act where specifically claimed by the importer, subject to the following conditions, namely: - (i) that ..... (vi) where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the customs tariff act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from the duty specified in the first schedule to the said customs tariff act for the purpose of calculation of the said additional duty of customs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(210)ELT459Tri(Chennai)
..... 12.7.02 and 24.7.02 for export of finished leather falling under heading 4106 19 09 of the first schedule to the customs tariff act. ..... usa as the country of origin is a clear case of misdeclaration which, if not detected, would have enabled the party to treat the goods rejected by the foreign customers as a regular import and to claim attendant benefits.misdeclaration of country of origin is an offence which attracts clause (m) of section 111 of the customs act and, accordingly, the goods became liable for confiscation. ..... when the customs tariff act itself provides that the import of drawings and designs under ..... the appellants' own case that the goods manufactured by them in india and exported were re-imported. ..... 49.06 and the tariff itself providing that the import of the same is free, the said drawings and designs were not dutiable articles and, therefore, no customs duty was leviable thereon even as a part of the ..... sufficient in the present case to observe that the drawings and designs which were imported by the appellant were correctly classifiable under heading no. ..... are not dutiable, the penalty in terms of clause (ii) under section 112(a) of the customs act is not liable to be imposed on the importer of the goods. ld. ..... results of investigations, it appeared to the authorities that the goods were liable for confiscation under section 111(m) of the customs act on account of misdeclaration of the country of origin and the importers were liable for penalty under section 112(a) of the act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(119)ECC371
..... the imported items were rotor, stator and coil.the question was whether these items, along with certain other items, would constitute a complete watch movement in ckd condition, classifiable under sh 9110.11 of the first schedule to the customs tariff act or should be classified as individual parts under another entry of ..... basis, the appellant would contend that any dc micromotor never emerged as a single unit in the course of manufacture of watch and, therefore, the imported copper wire cannot be held to have been used in the manufacture of dc micromotor as a finished goods as specified in the notification. ..... , later on, issued a show-cause notice to the party proposing to deny the benefit of the notification as also to demand duty of customs on the above goods on the ground that the imported goods were not used in the manufacture of any of the finished goods specified under the notification. ..... sridhar rao, department of electrical engineering, iit, chennai, took the view that the imported copper wire could be held to have been used in dc micromotors of the specifications mentioned in the notification and, accordingly, he allowed the benefit of the notification to ..... after examining the records and hearing both sides, we note that the goods imported were declared to be meant for use in "dc micromotors upto 13.5 volts and not exceeding 20 watts ..... the issue is whether the copper wire' imported by the respondents can be considered to have been used in the manufacture of a certain watch .....
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