Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC77Tri(Delhi)
..... uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use) then, by virtue of note 10 of chapter 39, such products would merit classification under heading no. 39.21 from 28-2-1986 onward. if the polyurethane foam goods obtained in the moulds are 'articles of polyurethane foam ..... in the said case the tribunal relied on the judgment of kerala high court in the case of inspector of central excise v. good shepherd rubber co., olavakkode reported in 1978 elt 471 (kerala) which has been referred to in paragraph 17 of the order written by shri brahma deva. in indian iron and steel company's case (supra), the ..... under sub-heading no.3921.11/3921.90 as claimed by the appellants or under sub-heading no.3909.60 as held by the authorities below under central excise tariff act, 1985.4. shri a.k. jain, the learned counsel for the appellants submitted that rigid polyurethane foam manufactured by the appellants is in the shape of bun i. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(38)ECC155
..... to the above submissions, the learned sdr shri jayaraman submitted that the description of the goods in the bills of entry was hose assembly with end fittings. turning to chapter 40, chapter note 2(d) which reads as follows :- (d) mechanical or electrical appliances or parts thereof of section xvi (including electrical goods of all kinds), of hard ..... bar contrary to the ratio of the supreme court's judgment in mohinder singh gill and anr. v. the chief election commissioner, new delhi and ors. - air 1978 s.c. 851 to the effect that an order cannot be justified on grounds other than those contained in the order itself, was frowned upon by the bombay ..... assemblies made of vulcanised rubber other than hardened rubber with end fittings. the goods were classified under heading 4009.50 of the first schedule to the customs tariff act, 1975 (hereinafter referred to as 'the schedule'). after clearance of the goods on payment of duty as assessed the appellants filed claims for refund contending that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(51)LC436Tri(Delhi)
..... v. wash udyag, sawantwadi as . the tribunal held that insulating paperclass 'e' either high temperature insulating paper is classifiable under heading 39.01/86 of customs tariff act 1975 and not under chapter 48 of customs tariff.sunrise electric corporation, bombay v. collector of customs, bombay as reported in 1983 elt 2465 (cegat) : 1983 ecr 1762d (cegat sb-d). ..... it is necessary in this connection to reiterate the basic fundamental principles of excise. the judicial committee of the privy council in governor general in council v. province of madras 1978 (2) elt (j 280) : 1945 f.c.r. 179, this court observed at page 1287 of the report that excise duty was primarily a duty on the ..... the facts of the case, the supreme court in atul glass industries ltd. and ors. v. collector of central excise and ors. co. ltd. v. assistant collector 1978 elt 180 held that the descriptions set forth in the publications of isi can only be regarded as a piece of evidence only as to the manner in which the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(112)ELT127TriDel
..... the description of goods customs tariff act, 1975.--------------------------------------------------------------------------1 2 3--------------------------------------------------------------------------28 69 refractory bricks of special shape or quality for use as-------------------------------------------------------------------------- [notification no. 112/87-cus ..... first schedule to the custom tariff act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said table, when imported into india, from the whole of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 95 of the said finance bill.--------------------------------------------------------------------------s. no. chapter of the first schedule to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(77)ELT210TriDel
..... should be admissible. "wire" is a cold drawn product of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 13 mm (refer explanatory notes chapter 73 note no. l(o) of the customs cooparation council nomenclature (cccn) ). in the cccn iron or steel wire whether or not coated but not insulated, is ..... although, we have come to this decision of classification independently on merits, it may be mentioned that as per the "tariff advice no. 53/78 dt. 18-9-1978 issued by the cbec, stranded galvanised steel wires manufactured from duty paid steel wires by the process of stranding wires by a stranding machine, were classifiable under item no. ..... galvanised stranded stay wire (gss wire) from glavanised iron (gi) wire, falling under item no. 26-aa(ia) of the 1st schedule to the central excises and salt act, 1944 (hereinafter referred to as the 'tariff'). the gi wire was supplied by arkay, and gic manufactured gss wire from such gi wire, and received job charges from .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT352TriDel
..... no. 214/86. to this interpretation, one [sic] support from contem-poranea expositio by the revenue in as much as ministry of finance in their letter no.345/15/87-tru, dated 28-7-1987 clarified that duty already paid would also apply when duty paid ..... exemption under notification no. 171/88-c.e., dated 13-5-1988 as amended for clearance of waste and scrap falling under chapter heading 72.04. the appellants sent the scrap and waste to job workers for converting the same into steel bars/flats and returning ..... 88, dated 13-5-1988 as amended because the waste and scrap has arisen out of duty paid material. respondents relied on the judgments quoted as 1978 (2) e.l.t. (j 399), 1988 (35) e.l.t. 142, 1987 (32) e.l.t. 521 to interpret ..... (1) uses both the expressions "levied and collected" and that clearly shows that the expression "levy" has not been used in the act or the rules as meaning actual collection. dr. syed mohammad is, no doubt, well founded in his contention that if the appellants have .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(93)ELT609TriDel
..... .11. in the general notes under section xv of the btn at page 981 of volume 3 of explanatory notes, it has been explained as under : "each of the chapters 73 to 81 covers particular unwrought base metals and semi-manufactures of those metals (bars, rods, angles, shapes and sections, wire, sheets etc.) and, in general, articles ..... then, the present effective rates of duty would continue.in the 1984 budget, similar exercise was undertaken with regard to the non-ferrous metals. para 121 of the finance minister's budget speech is extracted below: 121. hon'ble members would also recall that in the last budget, i had rationalised the tariff relating to iron and ..... amendments were made in the relevant tariff entries as a consequence of introduction of the new central excise tariff based on the schedule to the central excise tariff act, 1985. the plugs and sockets were pressure die cast components manufactured after the unwrought zinc alloy ingot was melted and the molten zinc alloy metal was injected .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC421
..... concept in unmistakable terms by employing the words "for using the credit so allowed towards payment of duty of excise leviable on the final products", thus, the scheme embodied in chapter aa of the rules is not to allow modvat credit, if final product is exempt. the operation of this rule does not depend upon the volition of assessee. 19(a ..... rules, it is in accordance with the power conferred by the statute and has statutory force and authority and, therefore, the exemption under notification is as if contained in the act itself. he submits that with the issue of the notification, the rate prescribed under the central excise tariff gets completely wiped out and it cannot be said that the assessee ..... not to avail of the exemption conferred under the notification. he also refers to the judgment of the apex court in the case of orient weaving p. ltd. reported in 1978 (2) e.l.t. j 311 and in particular to para 7 wherein it has been held that rules have been incorporated into the central excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(107)ELT314TriDel
..... or 'cosmetic or toilet preparation whether or not perfumed' are certainly terms of much wider import; and in view of chapter note 2 to chapter 33, such preparations could have subsidiary curative or prophylactic value as well. heading 3303.30 covers perfumed bath oils and ..... and also certain thailams such as sandanathi thailam, bringamalika thailam, ponnankanni thailam araikeeraivithai thailam, etc. on the introduction of the finance bill (no.) 2 of 1971, dated 29-5-1971 tariff item 14f(ii) was introduced in schedule 1 of the cesa ..... used for this; interlude, interval; put in beside." 34. in the case of union of india and ors. v. tisco - 1978 (2) e.l.t.(j 439), it was held by the apex court that a fiscal legislation, by all standards should adopt ..... plea in the matter of redetermination of assessable value had been wrongly dismissed on the ground that the relevant provision in the act had not been indicated. in any event, the a.c. had passed the order specifically stating that "this order is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC387Tri(Delhi)
..... as under: (1) 'capital goods' means, following goods falling within the schedule of the central excise tariff act, 1985 (5 of 1986) and used in the factory of the manufacturer, namely, (a) all the goods falling under chapter 84 (other than those falling under heading 84.07 to 84.09, compressors falling under heading 84.14 and ..... proposing the following relaxation in the modvat rules: allowing modvat credit for specified quality control testing pollution control and r&d equipment.' 9. para 38 of the finance minister's speech on budget 1996 reads as under: "138 the modvat scheme which provides for duty credit on inputs and capital goods has been liberalised considerably over ..... is part of the manufacturer's factory, modvat will be admissible." 11. para 5.1 is the relevant portion of the budget circular issued by cbec in connection with finance bill, 1996 and the same reads as under : modvat scheme - the modvat scheme has been amended in several respects. - in rule 57q(1), specific headings and .....
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