Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2002)(84)ECC95
..... the importer shall, within such period as the assistant collector of customs may specify in this behalf, produce a certificate from the assistant collector of central excise in whose jurisdiction the factory manufacturing such wrist watches is situated, to the effect that the said imported components have been used in the manufacture of the said wrist watches; and a plain reading of this condition does not convince us ..... these different source in the market of watch parts and that as established by the tribunal, application of section 123 is only to watch movements, dials and cases and not all parts, the tribunal held that burden of proof was cast upon the customs for proving illegal importation of 'watch parts' not notified under section 123 had not been discharged and such parts are not liable for confiscation. ..... no material has been brought and or produced as to how the goods are liable for confiscation under section 111(d) & infringement of import trade control law, since watch part imports are not totally banned and there are different source as determined by the tribunal in dhun darabshw randeria case 2001 (136) elt 1136 for the presence & trade in watch parts in indian markets. ..... in this case they held that watch parts were not covered under section 123 of the act and after nothing that the tribunal and courts have in a number of judgments held that burdens of establishing unlawful importation in such case squarely rested on the customs, they further held as follows: ..... new delhi .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC86Tri(Delhi)
..... chargeable with a duty not exceeding ten naye paise only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or when ten times of the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal ..... be seen from the ratio of the rulings quoted above, the tribunal has consistently held that commonality of partners and use of telephone, same labour and occasional use of machinery would not be a criteria for considering the units to be dummy units nor could it be considered as having been manufactured within the definition of a 'factory', as appearing in section 2(e) of the central excises and salt act. ..... and none of the cases quoted by them is relevant to the instant case which speaks of the usage of the same machineries/factory by both the parties in the manufacture of ..... cce, bombay because the clubbing of the clearances is not merely based on suspicion or surmise nor will the ratio of the case diamond engineering and trading corporation (supra) will apply because this is not a case of clubbing of clearances of a partnership and of a proprietory concern but of two proprietorship firms in the name of the husband and wife where the husband by consent controlled the operation and conducted the business of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(59)ELT610TriDel
..... taking the first question, first it has to be seen as to whether the 'casting yards' can be construed as a factory within the ambit and definition of the said term in section 2(m) of the factories act, 1948.the definition of 'manufacturing process' in clause (k) and 'factory' in clause (m) of section 2 of the factories act, 1948 is reproduced below: (i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or ..... had observed on examining the facts of the case, that the nature of work was temporary and the workers were 'birds of passage' and hence the object of factories act was not to bring in its ambit such ..... mere labour bestowed on an article even if the labour is applied through machinery, will not make it a manufacture, unless it has progressed so far that a transformation ensues, and the article becomes commercially known as another and different article from ..... nature, something that can be made by man from the matters subjected to his art and skill, or at the least some new mode of employing practically his art and skill is required to satisfy the word "manufacture". ..... 'premises' - as applied to land, webster's new international dictionary defines the word as follows: the property conveyed in a deed; hence, in general, a piece of land or real estate; sometimes, especially in fire insurance papers, a building or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(107)ELT206TriDel
..... jdr submitted that according to the definition of the 'factory' under section 2(m) of the factories act, 1948, it is required that there should 10 or more workers working or were working on any day of ..... he further mentioned that as per section 2(1) of the factories act, the term worker is defined as a person employed directly or by or through any agency (including contractors) with or without the knowledge of the principal employer whether for remuneration or not, ..... we observe that the definition of the term 'worker' as given in the factories act is very explicit and it includes not only the persons employed directly but also includes persons employed through any agency including contractor with or without knowledge ..... accordingly the assessee's factory was covered within the meaning assigned to the term under the factories act and central excise duty under tariff ..... of cubic zirconium (artificial diamond), the process of cutting is incidental to the process of manufacture and the contractor and his assistant involved in the process of cutting are to be taken as worker for the purpose of factories act. ..... in the adjudication order, collector held that the contractor and his assistant who were visiting the factory of the assessee for the process of cutting are not to be included in the workers as their work was not ..... as in this case contractor and his assistant have been employed for the purpose of undertaking the process of cutting, they are to be included for the purpose of counting .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC642Tri(Delhi)
..... in this regard it is seen that the term 'power' is defined in section 2(g) of the factories act as: electrical energy or any other form of energy which is mechanically transmitted and is not generated by human or animal energy.since the pump was operated by a battery which provided electrical energy and such energy was converted into mechanical energy by a dc motor, it follows that even in terms of the definition of 'power' in the factories act, the refuelling pumps manufactured by the appellants could be deemed as power operated ..... in regard to the question whether having regard to the facts and circumstances of this case it was permissible for the department to invoke the extended period of five years under the proviso to section 11a of the central excises & salt act, 1944 we find that the appellants' case is that they had not paid duty on the clearances in excess of the exemption limit of rs. ..... we, therefore, hold that this was a case of mere failure or negligence on the part of the appellants, and the extended period of limitation under section ha was inapplicable, and short levy, if any, in respect of the clearances within the normal period of 6 months could alone be recovered from the appellants. ..... in support of his contentions, shri gujral placed reliance on the following case law:new polymer industries v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT293TriDel
..... absence of any definition in the central excise tariff, the question whether a machine is power operated has to be decided in terms of the definition of the 'power' in section 2(g) of the factories act.7. ..... regard to the question whether having regard to the facts and circumstances of this case it was permissible for the department to invoke the extended period of five years under the proviso to section 11a of the central excises & salt act, 1944 we find that the appellants' case is that they had not paid duty on the clearances in excess of the ..... we, therefore, hold that this was a case of mere failure or negligence on the part of the appellants, and the extended period of limitation under section 11a was inapplicable, and short levy, if any, in respect of the clearances within the normal period of 6 months could ..... or negligence on the part of the producer or manufacturer either not to take out a licence in case where there was scope for doubt as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not would not attract section 11a of the act. ..... contended that after the issue of the tariff advice in case the appellants had any doubt they should have sought clarification ..... it is seen that the points that arise for consideration in this case are :- (i) whether the fuel dispensing pumps manufactured by the appellants could be deemed as power driven pumps classifiable under item ..... the following case law ;-new polymer industries .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(8)LC612Tri(Delhi)
..... partners, they are to be treated as a composite mill and should be covered by one ground plan and licence as provided in rule 44 of central excise rules, 1944; that the two sections are also not separately registered under the factories' act, even though segregated by a wall; and further that the appellants could not produce any documentary evidence that they had the approval of the then member, board, or of the former collectors ..... holding that the billets can be treated as raw materials only for those rolling mills which are purchasing them from the open market, the collector held that in the case of the appellants, in view of the composite nature of their production, the raw materials would be those which are received for the production of billets also.7.dealing with the above arguments, on behalf of the ..... no warrant for the collector's observation that there is any intent on their part to evade correlation of in-puts with final products in the rolling mills and that, ever since the levy of excise duty, no case of evasion on the part of the appellants has ever been established.8. ..... manufacturing activities in separate premises-in this case he is manufacturing excisable goods classifiable under separate sub-items of the central excise tariff in premises clearly separated by a boundary-wall-he would be within his rights to request for separate licences for, ..... in this particular case, the goods that are being manufactured in one of the units, namely, billets, are wholly exempt .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2002)(105)LC902Tri(Bang.)alore
..... the importer shall, within such period as the assistant collector of customs may specify in this behalf, produce a certificate from the assistant collector of central excise in whose jurisdiction the factory manufacturing such wrist watches is situated, to the effect that the said imported components have been used in the manufacture of the said wrist watches; and a plain reading of this condition does not convince us that ..... considering these different source in the market of watch parts and that as established by the tribunal, application of section 123 is only to watch movements, dials and cases and not all parts, the tribunal held that burden of proof was cast upon the customs for proving illegal importation of 'watch parts' not notified under section 123 had not been discharged and such parts are not liable for confiscation. ..... , watch factory i & ii, bangalore valued at rs 14,30,916.24, under the provisions of section 111(o)/111(p) of the customs act, 1962. ..... in para 56, the collector refers to the dictionary meanings of the word "watch movements" as the mechanism of a clock not including the case or dial; movement is a device which produces recurring phenomenon and is capable of counting time: thus the collector held that the expression "watch movement" does not in the ordinary meaning indicate completely assembled movement. ..... new delhi. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1999)(112)ELT571Tri(Mum.)bai
..... there is an explanation to the notification to the effect that in the notification expression "factory" has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948.under section 2(m) of the factories act, "factory" means any premises including the precincts thereof where 10 or more workers are working or were working on any day of the preceding 12 months and the section also defines worker as "a person employed directly or through any agency, whether for wages or not, in any manufacturing process or in cleaning any part of machine or premises used ..... on an examination of these lines of reasoning by the commissioner we find that the exemption notification laid down that the for the purpose of notification 'factory' has the same meaning as under the factories act.admittedly in this case there are certificates from the authorities empowered under the factories act certifying that the appellant unit as well as the other 2 units concerned do not fall within the definition of 'factory' under the act. ..... the commissioner confiscated the machinery of the appellant under rule 173q(d) central excise act, 1944 (sic) with a redemption fine of rs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (1999)(80)LC381Tri(Bang.)alore
..... we notice that definition of section 2(1) of the factories act is not for our consideration in the present case and hence this judgment will not be of any assistance ..... "worker" defined under section 2(f) of the ce act, 1944 and section 2(1) of the factories act, was interpreted. ..... even otherwise, the definition of 'worker' under the factories act has been analysed and the hon'ble high court has laid down that it will not be permissible to include within its scope "any manufacturing process" unconnected with manufacture or ..... the point for consideration is whether the appellants had employed more than five workers on the date when the preventive officers visited the factory to disentitle them from the benefit of the notification.the contention of the appellants is that on the date of visit of the preventive officers, there were only skilled workers, and unskilled workers and staff ..... nothing contained in this notification shall apply to electric batteries or parts thereof manufactured- (ii) in the case of a partnership, by a partner thereof, having proprietary interest in any other concern manufacturing electric batteries or part thereof; or (b) in any factory including the precincts thereof whereon six or more workers are working, or were working on any day of ..... noticed that the appellants had declared by their letter dated 24.1.1977, addressed to the secretary standing committee, association of state road transport undertaking, new delhi, they had employed 19 workers including staff. .....
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