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 ..... find that section 111(o) of the customs act reads as follows: (o) any goods exempted, subject to any condition, from duty or any prohibition in respectof the import thereof under this act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;"(underline supplied). ..... 26.10.90, the officers visited the factory premises of hmt on gathering intelligence that huge stock of smuggled watch parts and components such as watch movements (movement sets) stored in the factory premises. ..... hmt's watch factory-iv, tumkur was got encashed through ..... hmt watch factory i & ii jalahalli, bangalore (hereinafter referred to as hmt) against the order-in-original passed by the collector of ..... , watch factory i & ii, bangalore to redeem the said add wrist watches on payment of a redemption ..... , watch factory i & ii, bangalore within a period of 30 days from the date of receipt ..... , watch factory i & ii, bangalore to redeem the said add wrist watch movements on payment of redemption .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC86Tri(Delhi)
..... the question is as to whether use of some machinery, power, light, office facility by two independent units with different owners registration separately under the factories act as well as sales tax act and income tax act would disentitle from the grant of exemption under notification and such common use would require the clubbing of clearances ..... now, the word "factory" has been defined in the central excises and salt act, in section 2(e) as follows: "factory" means any premises, including the precincts thereof, wherein or any part of which excisable goods other than salt are manufactured, or wherein or any part of which any manufacturing process ..... 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. ..... raineo industries under rule 9(2) of central excise rules read with proviso to section 11a of central excises and salt act, 1944 on the steel furniture and parts thereof cleared without payment of duty ..... notice that it is a notice for contravention of rules 9(1), 52a, 173b, 173c and 173g read with rules 9(2), 173q relating to clandestine removal and it is not a notice for recovery of short levy under section 11a and it is settled position that the period under section 11a is referred to in rule 9(2) only to specify the outer limit for demanding duty.26. .....
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 disposal; or (iv) composing types for ..... engineer is as follows: (i) the chief engineer through his subordinate officers is neither engaged anywhere in the connection of business of central excise tariff item 68 i.e ..... 25,29,812.00 pertained to chief engineer (specified projects), irrigation department aurangabad and were cast by different casting yards by the subordinate officers and the details were furnished in their reply. ..... 1,14,71,662/- pertained to their office and it had been cast at different casting wards by their subordinate offices and details were furnished in their reply.5 ..... engineer and chief administrative officer have separately filed the above appeals against the impugned order ..... chief administrative officer also has given separate reply to the show cause ..... , aurangabad and others and on the last page the copy of the order is marked to superintending engineer and to the chief administrative officer. .....
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 the preceding twelve months. ..... 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, in any manufacturing process. ..... 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 of the principal employer. ..... accordingly the assessee's factory was covered within the meaning assigned to the term under the factories act and central excise duty under tariff item 68 was leviable. ..... engaged in the manufacture 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 related to their manufacture. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(37)LC642Tri(Delhi)
..... question whether a machine is power operated has to be decided in terms of section 2(g) of the factories act he added that the tariff advice issued in 1981 to the departmental officers could not overrule the public notice issued in 1969 on the basis of ..... 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 ..... 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 'power1 in section 2(g) of the factories act.7. ..... 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. ..... pay duty on that belief, when there was no contrary evidence that the producer or the manufacturer knew that these were excisable or required to be licensed, would not attract the penal provisions of section 11-a of the act 10. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(57)ELT293TriDel
..... 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 pumps, classifiable under item 30a of the central excise tariff. ..... 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. ..... a machine is power operated has to be decided in terms of section 2(g) of the factories act. ..... 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. ..... 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 alone be ..... added that the tariff advice issued in 1981 to the departmental officers could not over-rule the public notice issued in 1969 on ..... with the arguments of the learned jdr since a tariff advice is a departmental circular issued for the guidance of the officers. .....
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 ..... however, we find that section 111 (o) of the customs act reads as follows: (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer; from the underlined portion of this provision of the law, we find that when ..... 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, ..... 26.10.1990, the officers visited the factory premises of hmt on gathering intelligence that huge stock of smuggled watch parts and components such as watch movements (movement sets) stored in the factory premises. ..... this appeal has been filed by m/s hmt watch factory i & ii, jalahalli, bangalore (hereinafter referred to as hmt) against the order-in-original passed by the collector of customs ..... draft taken by shri sunil kothari from m/s hmt's watch factory-iv, tumkur was got encashed through m/s r.r. .....
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 ..... reference was also made to the communication addressed to the other unit jyoti electronics dated 24-10-1983 by the factory inspection office, bombay directing to apply for registration and grant of license as soon as the number of workers employed by them ..... the commissioner has observed that the statements of the persons recorded on the spot on the day of officers visit fairly indicate that the refinery was utilising their services right from the beginning of the formation of the ..... were seized by the officers from their factory premises on 23-7-1985 under regular panchnama on the ground that these goods have been manufactured by the appellant without taking out central ..... of central excise is seen to have visited the appellant's premises on several occasions in connection with the declarations for exemption under the notification and the visits of these officers are recorded in the visitors' register maintained by the appellants. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (1999)(80)LC381Tri(Bang.)alore
..... defined under section 2(f) of the ce act, 1944 and section 2(1) of the factories act, was ..... 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 ..... 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 ..... 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, md and the other two directors are not to be computed ..... 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 the preceding twelve months. ..... officers and staff on the day of visit found the appellants manufacturing electrical storage batteries falling under item 31(2) of the tariff act ..... the preventive officers verified two attendance registers maintained, one for ..... the preventive officers on 27.5.1977 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC297Tri(Delhi)
..... the appellants in their letter of 20-6-1983 contends that the approved drawing clearly showed the details of the chromic acid section and that it was confirmed that the said section would be segregated from the bichromate section by ordinary fencing and, therefore, the chromic acid' section would not be treated as a "factory" under section 2(m) of the factories act, 1948.there was no intention to extend the premises or vary or alter the approved premises. it is mr. ..... strangely enough, such an important notation has not been signed by a duly empowered officer administering the factories act. ..... in the facts and circumstances of the case, the central government held that rule 10 read with rule 173-j and not rule 9(2) was attracted.in the case before us, the central excise officers had not approved the claim that the chromic acid section was not a "factory" and, therefore, the acid was exempt from duty in terms of notification no. 46/81. ..... the goods were presumed by the appellants to be exempt from duty and were never presented for assessment to the proper officer.the second authority cited is an order of the central government in revision in the case of dabur pvt. ..... the facts of the case, briefly stated, are that central excise preventive officers of bulsar division paid a surprise visit on 30-1-1983 to the factory premises of m/s. ..... in this case the assessee had manufactured and cleared goods after the approval of the central excise officers regarding the non-excisability of the goods. .....
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