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 .....
Tag this Judgment!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, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC439DTri(Delhi)
..... .7. after the revision application was filed before the central government, this tribunal was set up on 11-10-1982, in consequence of amendment made in the customs act, 1962 by the finance act, 1980 (no. 2 of 1980) providing for setting up of the appellate tribunal. the tribunal had also made the customs, excise & gold (control) appellate tribunal ..... 1. appellants filed a revision application before the government of india under section 131 of the customs act, 1962 (hereinafter called the act), as it existed before its amendment by the finance act, 1980 (no. 2 of 1980), which stands transferred under the provisions of section 131-b ibid to the appellate tribunal to be disposed of ..... reported in journal of shipping customs and transport laws (1975)-8 (jsctl) where the high court following nityanand v. life insurance corporation of india-a.i.r. 1970 s.c. 209, has in similar facts taken a similar view.23. as a result of aforesaid discussion, we find that the application for refund made by the .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(13)ELT1249TriDel
..... appearing as sub-item (4) of item 23-a cet. it is relevant to note in this context that, prior to the finance bill, 1979, which brought about a change in the nomenclature of the said sub-item (4), it read as "other glassware including ..... while the cccn could not decide the classification under the cet schedule, it was relevant to note that 'frit' was excluded from chapter 70 dealing with glass and glassware. 1si 1382: 1961 defines 'frit' and this definition was in the appellants' favour. if even ..... was cited :-dunlop india ltd. v. union of india (3) nirlon synthetics v. audim, decided by bombay high court on 30-4-1970 in miscellaneous petition no. 491/64. (4) minerals & metals v. union of india -1972 ase, 2551, 2554 company 5. our attention ..... 80 on 5-5-1980 before the proper officer of excise, classifying the goods under item no. 68 of the first schedule to the act (cet, for short). the main raw materials used in the manufacture of 'frit' are quartz, borax, potassium nitrate, soda, zirconia, .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT477TriDel
..... been amended to make it clear that consumption within the factory would also to be deemed to be a removal ; and that these amendments had been made retrospictive through the finance act, 1982. shn khaitan submitted that rule 3 of the jute manufactures cess rules, 1976, no doubt provides for application of the central excise rules. however, in the absence ..... removal from the premises of the factory as a whole. this conclusion is the only conclusion which we can come to in the light of rules relating to licence under chapter viii of the rules." we observe that the facts of the maneklal case bear a considerable resemblance to those in the cases before us, since there also the question ..... and chemicals ltd., in misc. petition no. 491 of 1964. the second (referred to for convenience as "the j.k. synthetics case") is a judgment dated 28-8-1970 of the delhi high court in the case of j.k.synthetics ltd., kota (rajasthan), in writ petition no. 115-d of 1963.the third (referred to for convenience as .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT187TriDel
..... 's order was not correct, wrote on 11-6-1981 about the subject to the addl. secretary, ministry of finance so that the government would, if they so desired, review the order-in-appeal under section 36(2) of the act.7. on 21-7-1981, the central government issued a notice to uma laminated under section 36(2) of ..... o. - 1979 (118) i.t.r. 447 (cal.h.c.) ; the second decision being of the assam & nagaland high court in commissioner of income-tax v. sabitri devi aggarwala- (1970) 77 i.t.r.14. as against the aforesaid contentions, the senior deptl.representative has contended that the use of the word "may" in section 36 (2) of the ..... disclose the overall scheme. it may be mentioned that the court was considerating certain central excise notifications.22. applying the above principles to the present case, we notice that the finance minister in his speech, while presenting the budget for the year 1976, stated as follows :- "my next proposal relates to paper and paper board, which have been assessed at .....
Tag this Judgment!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 .....
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