Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 74 results (0.455 seconds)

Collector of Central Excise Vs. U.P. Twiga Fibre Glass Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2147Tri(Delhi)

..... different from his factory where the goods have been manufactured, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in chapter x of the central excise rules : provided further that nothing contained in this notification shall apply to complete machinery manufactured in a factory and meant for producing or ..... of the powers conferred by rule 8(1) of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (dr&i) no. 58/75-ce, dated 1-3-1975 the central government hereby exempts goods falling under item no. 68 of the first schedule to the central ..... excises and salt act, 1944 (1 of 1944), manufactured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer .....

Collector of Central Excise Vs. D.P. Metal Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(10)LC665Tri(Delhi)

..... and direction that the present appeal has been filed by the authorised office on behalf of the collector. the present chapter vi-a replaces sections 35, 35-a and 36 of the act 1 of 1944. the said change was effected by the finance (no.2) act, 1980 and the amended provision came into force on 11-10-1982. before the amendment the ..... with regard to any provisions of law also cannot be upheld. it is true that in the case of j.k. steel limited v. union of india, a.i.r. 1970 sc 1173 and n.b. sanjana, assistant collector of central excise v.elphinstone spinning & weaving mills, 1978 e.l.t. (j-399) (sc), the supreme court has held that ..... right to file the appeal shri chopra, learned consultant for the respondent submitted that the collector is not an aggrieved party within section 35b of the central excises and salt act, 1944 and therefore the appeal is not maintainable. in support of his contention he heavily relied upon the decision rendered in the case of collector of customs & central excise, .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... excise rules, 1944 were amended first by issue of notification 20/82-ce dated 20-02-82 and the notification was given effect to retrospectively with effect from 1944 by finance act, 1982. the following explanations were added in rule 9 and 49. 16. rule 9 before the same was amended was as follows :- rule 9. time and manner ..... that rule 31 of the central excise rules, 2002 has given the power to cbec to issue supplementary instructions. manual is of supplementary instructions is published. part-i chapter 3 of this manual (para 1.5 and 2.1) deals with captive consumption and it is clearly laid down that there is duty liability on goods captively consumed ..... an intermediate stage. in support of his contention he has placed reliance on an unreported decision of the bombay high court in misc. 491 of 1964, dated april 30, 1970 (nirlon synthetic fibres and chemicals ltd. v. shri r.k. audium, assistant collector and others). the learned single judge of the bombay high court took the view that .....

Weikfield Products Co. (i) Pvt. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(106)ELT69TriDel

..... ultramarine & pigments of india v. collector of central excise, packing of ultramarine blue in smaller packing amounting to manufacture only after the relevant chapter note 6 to chapter note 32 introduced to that effect in finance act, 1995 and not earlier, (v) reckitt & colman of india limited v. collector of central excise, bangalore conversion of enzyme blend powder into ..... plea of limitation, he pointed out that the collector had considered the appellant's contention and held that the board's circular 21/70, dated 4-6-1970 relied upon by them was no longer valid under the new tariff. glucose-d containing other added ingredients is not the same as dextrose monohydrate. such addition ..... product as also the other item, glucose-d. there was a budget circular of the central board of excise & customs no.21/70, dated 4-6-1970 that duty paid glucose and dextrose repacked into smaller units will not attract any further duty liability under tariff item ie even if some other ingredients are added .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... are also appellants manufacture cigarette as job workers of itc. cigarettes fell under erstwhile t.i. 4(11) (2) and presently fall under chapter 24 of central excise tariff. central excise duty on cigarettes was ad valorem prior to 1-3-1983 (except under notification no. 30/79 ..... (86-88)|-----------------------------| |---------- ---|-----------|printing & pac- marketing india tobaco india hotelskaging division & division leaf division exports (itdb) tobacco---------------------------------------------------------| | | |member member member member personnelmktng. finance production division r. boothlingams.k. mehta d.p. barua (83-88)(78-81) (76-83) 225. it would be necessary to see what exactly are the averments ..... with intent to evade payment of duty has been provided for under section 11a(c) of the central excises act, 1944 which has been introduced under finance (no. 2) act of 1996. after this provision came into effect penalty will be attracted under it even if the assessee meets .....

Collector of Central Excise Vs. Reckitt and Colman of India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(42)LC38Tri(Delhi)

..... february, 1986 and under sub-heading no.1101.19 with effect from 1.3.1986 (in view of changes made in finance act, 1986).7b. in respect of the product "robinson's patent barley" he was of the view that this product was ..... grains, hulled, rolled, flaked, 15% pearled, sliced or kibbled, 1101.19 -- other 15% 1101.90 - other nil____________________________________________________________________relevent headings from chapter 19 are also reproduced below:____________________________________________________________________heading no.sub heading description of goods rate of duty____________________________________________________________________1 2 3 4_____________________________________________________________________19.01 malt extract, food preparations of ..... tariff item 1b and the appellant in that case had claimed benefit of notification no. 17/70-ce dated 1st march, 1970 and, therefore, a revised classification list was filed on 19th june, 1980 mentioning pearl barley as excisable and the other .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... .51 and 28.04.51. the rate of duty payable on un-manufactured tobacco was increased by the finance act of 1951. though the act became law on 28.4.51, by section 6(2) of the finance act, the rates introduced by the act were deemed to have had effect on and from 1.3.51. a demand was made on 4. ..... self-removal procedure, the provisions of rule 9(2) are applicable, subject to the condition that if any particular provision was in conflict with the provisions as contained in chapter viia, [relating to self removal procedure] then such provision could not be applicable with regard to the excisable goods covered by the scheme of self-removal procedure. we ..... to all excisable goods, whether they are covered by the scheme of srp or physical control system. there is no conflict between these provisions and the provisions contained in chapter viia in this regard. it had been argued that rule 9 provides that no excisable goods could be removed under rule 9(1) except on presentation of an application .....

S. Kumar and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)LC725Tri(Delhi)

..... contained in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no. 2) act, 1980, and since the term 'additional collector' was not introduced in this chapter nor had 'collector' been originally defined, there was no occasion to incorporate any such definition in section 36 of ..... industrial development. the reference to salt commissioner had to be there in the rules because salt still remains on the statute book in the form of chapter v of the act but that existence is only nominal as there can be no disputing the proposition that for all practical purposes, as an excisable commodity, it is a ..... , that was limited to individual collectorates, such as those of bhubane-shwar and calcutta where specific notifications were issued ; one being 80/70-ce dated 5-4-1970 and the other : 170/73-ce dated 1-9-1973 and that this clearly indicated that whenever additional collector was meant to exercise powers and functions of a .....

AmIn Chand Payarelal Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(16)ELT126TriDel

..... the appeal as required by section 35f of the central excises and salt act 1944 (as amended by finance act no. 2 being act no. 44 of 1980) hereinafter referred to as the act. the amendment inserted a new chapter via containing a series of sections 35, 35a to 35p and 36 in the act in substitution of the previous sections 35, 35a and 36 of the ..... old act. we will first extract the relevant amended provisions of the said act. they read ..... which would appear to have a bearing on the issue. this is the judgment in the case of messrs hardeodas jagannath v. state of assam and ors., reported in air 1970 sc 724, and referred to for convenience henceforth as "the hardeodas case." this was a case with reference to the assam sales tax .....

Devarsons Private Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(17)ELT135TriDel

..... cet reading : "14d-dyes derived from coal tar and coal tar derivatives used in any dyeing process, all sorts." this entry was substituted by the following one by the finance act, 1962, with effect from 24-4-1962 : "14d-synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process." it appears that sometime ..... facture of paints or enamels; stamping foils; dyes or other colouring matter in forms or packings of a kind sold by retail; solutions as defined by note 4 of this chapter.artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including ..... they should not pay the sum of rs. 23,920.15 being the differential amount of duty on the product in question cleared during the period 4-9-1970-14-i0-1970 with reference to item no. 14-d cet. the notice invoked rule 10 read with rules 173-j and 173-q(d) of the central excise .....