Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Court: customs excise and service tax appellate tribunal cestat delhi Page 6 of about 74 results (0.111 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. Fertilizers and Chemicals,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(13)LC137Tri(Delhi)

..... 1969 subject to the following of procedure prescribed under chapter x of the central excise rules. central government, however, felt that appellate collector had failed to take into consideration the fact that in commercial parlance, ammonium chloride ..... ammonium chloride and fertilizer grade of the product. he noted that ammonium chloride was listed as fertilizer in the fertilizer control order, 1957 and the amendment order of 1970. further, ammonium chloride intended to be used in the manufacture of dry cell batteries, etc. was specifically exempted under notification no. 164/69 dated 11-6- ..... 1. these are two matters in which the government of india, ministry of finance, department of revenue have issued show cause notices under section 36 (2) of the central excises and salt act, 1944 for review of the orders-in-appeal no. 10/82 (c), dated 18-1-1982 and no. 73/82 (c), dated 11-5- .....

J.K. Chemicals Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(27)ECC29

..... of the central excise rules, 1944, and in supersession of the notification of the government of india, in the ministry of finance (department of revenue and insurance)) no. 154/70-central excises, dated the 1st august, 1970, the central government hereby exempts sodium silicate, falling under item no. 14bb of the first schedule to the central excises and ..... amount, the element of duty, if included in the price, should also be deducted in terms of the provisions of section 4 of the central excises and salt act, 1944.8. the learned consultant for the appellants has argued that if duty was at all payable, it should be at 5% ad valorem under notification no. ..... act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of 5% ad valorem, subject to the conditions that - (i) it is proved to the satisfaction of the assistant collector of central excise that such sodium silicate is used in industries other than soap industry; and (ii) the procedure set out in chapter .....

Collector of C. Ex. Vs. Sri Ram Chemical Complex

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(85)ELT309TriDel

..... heading no. 39.01/06 of the customs tariff. in the brussels tariff nomenclature explanatory notes, it was commented that the artificial resin and plastic materials of chapter 39 of the customs tariff are obtained by the chemical transformation of natural organic substances or by chemical synthesis. it is seen from the guntur collectorate trade notice ..... stated that the high polymers will have a molecular weight around 5 thousand from which it is evident that gelatine will merit classification as high polymers.10. in the finance bill, 1982 (bill no. 14 of 1982) introduced in lok sabha on 27th feb., 1982, item no. 15a of the tariff was substituted.in the sub-item ..... excise (appeals) was valid.13. the benefit of notification no. 115/87 ce, dated 13-04-1987 issued by the central government under section 11c of the act, had already been extended to the respondent.14. taking all the relevant considerations into account, we accept the appeal filed by the revenue, vacate the impugned order of .....

Sakthi Pipes Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(25)ECC306

..... of workshop technology - s.k. hajra choudhury, a.k. hajra 15. the learned counsel for the appellant drew our attention to the relevant portions of the chapters concerning metal forming process, centrifugal casting, hot spinning and cold spinning annealing process and continuous centrifugal casting process with the use of blast furnace and cupola using the ..... affect the standard rate of duty or as the case may be, the preferential rate of duty leviable under the notification of the govt. of india, ministry of finance (department of revenue) customs nos. 117,118 and 119, dated the 20th august, 1965, as for the time being in force, on the goods referred to ..... a speaking order. aggrieved by the said rejection the appellant preferred an appeal before the appellate collector of customs, madras under section 128 of the customs act. but the appellate authority rejected the appeal in litnine as not maintainable without a speaking order from the assistant collector of customs, madras and directed the .....

Andhra Petrochemical Ltd., Sasol Vs. Designated Authority and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... domestic industry, the various subject alcohols thus perform the same function and are used for closely resembling end products. the subject alcohols are classified under customs chapter 29 and they fall under heading 2905.5.5 on behalf of the importers the indian plasticizers manufacturers association opposed the petition of the domestic industry on ..... to imminent imports of like article in large quantities.5.14 on the basis of the preliminary findings, provisional duty notification was issued by the ministry of finance on 5.9.2002, imposing anti-dumping duty with effect from 4.3.2003 on the said acyclic alcohols which were imported from brazil, malaysia, romania ..... further contended that imposition of anti-dumping duty or initiation in respect of products not imported into india was violative of section 9a(1) of the act. it was contended that unless article under investigation was identified, the question of determination of like articles did not arise and the designated authority had made .....

Jujo thermal Ltd. Vs. Designated Authority

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(73)ECC189

..... by filing appeal no.c/373/2000-ad. m/s. all india thermal paper dealers' association question the correctness of the imposition of anti-dumping duty on tsp falling under chapter 48 exported to india from subject countries.domestic industry, namely, m/s. shree krishna paper mills and industries ltd. in their appeal no. c/240/2000-ad prays for ..... . since no hearing was given to the parties by the central govt., which took the decision, the notification is legally unsustainable.5. section 9a(1) of the customs tariff act, 1975 deals with the provisions relating to imposition of anti-dumping duty. clause (1) of that section begins by saying: "where any article is exported from any country or ..... 1. these three appeals arise out of the customs notification no.39/2000 dated 6th april, 2000 issued by the government of india, ministry of finance. as per that notification, anti-dumping duty at the rate mentioned in the schedule attached to it has been levied with effect from the date of imposition of .....

Sureshchandra Agarwal and Vs. Collector of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(78)ELT174TriDel

..... the aforesaid notification reads as follows : "the central government exempts silicon aluminium oxide, including zir-conia aluminium oxide, falling within chapter 28 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india for manufacture of grinding wheels and other abrasive products, from so much of ..... the other substances to make polishing compositions. in the handbook on electroplating referred to by the importers the two compositions are separate shown in the chapter of polishing methods one for abrasives composition and other for polishing. on page 37 the abrasive compositions are stated as under: "abrasive compositions differ ..... (20th edition). the appellants contend that assistant collector's reliance on this material is out of context, as the book discusses abrasive composition under chapter 2 of that book. the relevant portion of assistant collector's order is reproduced hereinbelow: "the dispute remains only as to whether polishing compositions .....

Pyrites Phosphates and Chemicals Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC880DTri(Delhi)

..... by referring to the corresponding entry in the customs tariff vide item 31.01, and also placed reliance on the explanatory notes to cccn vide chapter 31 which contained different headings relating to fertilisers.16. shri tayal built up his arguments in this regard by reading out extensively from cccn notes particularly ..... chapter 31.01, section vi, and contended that the term "natural animal fertiliser" had reference only to 'guano' which was an accumulation of the excreta and ..... as regards the third point relating to the limitation, we do agree that section 6 of the general clauses act would not be applicable to the subordinate legislation, namely, rules, regulations etc. (re : rayala corporation v. director of enforcement air 1970 sc 494 p. 503). however, apart from the (1 decision of the supreme court in the state of .....

Nova Impex Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)(17)ECC56

..... above, polyethers are grouped under "39.01 (e) certain other polycondensation and polyaddition products", the contention that "similar artificial polycondensation or polymerisation products" in chapter note 2(c) refers to only resols and liquid polyisobutylene is not correct. "as regards the contention that the goods are not artificial plastic material and ..... hence are not covered by the heading 39.01/06 under the heading "general" under chapter 39 of cccn of "a" it is stated "resols and liquid polyisobutylenes and similar artificial products which have been less intensively transformed by polycondensation or ..... gives meaning of the term 'similar' as held by courts as under : "the word "similar" has not been defined in the punjab security of land tenures act 1953. however, its meaning as given in oxford english dictionary, volume ix of the definition, reads as under: "similar" means nearly corresponding; resembling in many .....