Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC769Tri(Delhi)
..... the appellants.2. the brief facts of the case are that the appellants are engaged in the manufacture of cotton and acrylic yarns falling under chapters 52 and 55 of the central excise tariff act. prior to 15-5-95 the appellants paying duty of the dyed yarn at the stage at which it was cleared from their factory premises. ..... reported in 1993 (68) e.l.t. 230 (tribunal). in this case the tribunal held that in case the units having common infrastructural facilities, sales network and pricing, financed and run by same family and products of all units having common code numbers are not independent units. the revenue also relied upon the decision of the bombay high court ..... appellant relied upon the decision of the hon'ble andhara pradesh high court in the case of assistant collector, central excise v. nizam sugar factory ltd., hyderabad, reported in 1978 (2) e.l.t. (j 489). the hon'ble high court held that two factories belonging to the same manufacturer even it situated in the same area enclosed by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(73)ECC620
..... were manufactured and cleared during the period august, 1984 to january, 1986 when the definition of manufacture under section 2(f) of the central excise act did not provide that the process mentioned in section or chapter note would amount to manufacture.7.2 further the decision in eureka forbes case is not applicable as the facts are different. in that case ..... and character as held by the supreme court in u.o.i, v. delhi cloth mills, 1977 e.l.t. (j199); s.b.sugar mills ltd. v. u.o.i., 1978 (2) e.l.t. (j336); empire industries ltd. v. u.o.i., 1985 (20) e.l.t. 179 (s.c.); ujagar prints v. u.o.i., 1988 (38) e.l ..... any note like note 6 to section xvi. as per section 2(f) of the central excise act, manufacture includes any process which is specified in relation to any goods in the section or chapter note of the schedule to the central excise tariff act as amounting to manufacture. such a definition was not in existence at the relevant time for deciding the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(96)ECC597
..... entry no. 47a in the table annexed to notification no. 6/2000-ce. the description of goods under this entry was "intravenous fluids" of chapter 30 of the schedule to, the central excise tariff act, 1985. notification no.6/2000-ce, so amended, granted full exemption from duty to "intravenous fluids". on 1.3.2001, the central government ..... not an amending notification but a fresh, independent notification. he has also argued that the budgetary clarification of the term 'iv fluids' was not a part of the finance bill 2001 and the same cannot be relied on to hold that entry 56 of notification no. 3/2001-ce was clarificatory and retrospective. it has been emphatically argued ..... fluids' has to be understood strictly in terms of the technical literature. in this context, the dr relied on the following decisions: (i) hemraj gordhandas v. acce surat and ors., 1978 (2) elt (j 350) (sc)rajasthan spg. and wvg. mills ltd. v. cce, jaipur, 1995 (50) ecc 167 (sc) : 1995 (77) elt 474 (sc) in their rejoinder .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC880DTri(Delhi)
..... attributing to the latter legislation, the same intent which section 6 presumes whether the word "repeal" is expressly used." 35. section 37 of the central excises and salt act, 1944 does neither expressly nor implicitly empower the central government to make rules with retrospective effect. hence we cannot give any retrospective effect to the amended rules wherein the period ..... with rule 173-j of the central excise rules with reference to the period 28-4-1977 to 28-5-1977 was issued on 6-1-1978. thus the notice dated 6-1-1978 was within time with reference to rule 10 as it existed prior to 6-8-1977, but it was outside the time-limit of six months ..... he fortified his contention 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 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1093DTri(Delhi)
..... a writ petition before the hon'ble high court, delhi under article 226 of the constitution of india wherein the prayer made was that the additional secretary, ministry of finance be directed to give effect to the benefit of his decision handed out in another case, namely, dunlop india's case, involving identical facts and circumstances, that pvc ..... under tariff entry no. 19 iii was wholly unjustifiable and wrong.18. on 15th of march 1982, the company submitted a communication to the additional secretary, ministry of finance, government of india and we like to notice the same to project that the revisionary authority heard the matter on 15th of march 1982 and required the appellant to ..... as the act, as an appeal, and is being accordingly disposed of as such. "p.v.c. fire resistant anti-static solid woven coal conveyor belting/p.v.c. food conveyor belting." 3. while submitting the al-4, the company claimed that its products fell under tariff item 68 of the c.e.t.4. on 24th october 1978, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC457Tri(Delhi)
..... aforesaid rules in respect of the duty paid on base paper or board; or (ii) the exemption granted under the notification of the government of india in the ministry of finance (department of revenue and insurance) no. 67/76-c.e., dated the 16th march, 1976. explanation : -for the purpose of this notification the base paper or board used ..... papers which had already discharged appropriate excise duty liability." 22. they further alleged that during the periods 16-3-1976 to 26-3-1977 the position by virtue of finance bill 1976 the tariff entry no.17-paper was restructured and sub-items under this entry were reduced to 2 from 4, with change in the mode of duty ..... the "manufacturer". on the contrary, it was the appellant's customers that are, according to the notice to show cause dated nil, april, 1978, the "manufacturers within section 2(7) (iv) of the act".(b) this was the case of the customers as well-those who appeared through the counsel as well as the others who submitted written replies to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT103TriDel
..... about the fact that all the decisions cited by the learned counsel of the appellants are prior to the year 1982. in 1982, the central excise act was amended by clause 47 of finance bill, 1982 retrospectively from 1-10-1975. this is what the amendment says :- "explanation.-for the purposes of this sub-clause, the amount of ..... the agriculture ministry under fertiliser control order. our attention was drawn towards various decisions of delhi high court, namely modi rubber limited, modinagar v. union of india and ors. (1978 e.l.t. j 27), madras rubber factory limited v. union of india and ors. (1981 e.l.t.804) and in indian aluminium company limited and anr. ..... clearing the base clearance allowed, as per notification no. 198/76.3. superintendent of central excise, tuticorin, served the appellants with the show cause notice dated 16-8-1978 showing cause as to why differential duty should not be demanded from them under rule 10 of the central excise rules, 1944, for the reasons that they did not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT425TriDel
..... powers conferred by sub-rule (1) of rule8 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), no. 61/76-central excise, dated the 16th march, 1976, the central government hereby exempts caprolactum, falling under sub-item (2) of item ..... the appellants. in this connection our attention was drawn towards the decision of gujarat high court in the case of m/s. anoop engineering ltd. (cencus-1978-248d) 11. the last submission made by shri kohli is that their representation before the ministry of petroleum and chemicals through the association of synthetic fibres industries ..... product, they use caprolactum, an organic chemical falling under sub-heading no. (20) of heading no. 29.01/45 of the first schedule to the customs tariff act, 1975.3. prior to 4th december, 1979, caprolactum was chargeable to countervailing duty (equivalent to the excise duty) at 25% ad valorem under notification no. 61/75c .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT488TriDel
..... also been drawn towards the fact that after the decision of the various high courts on this point, in the year 1982 the central excise act was amended by clause 47 of the finance bill, 1982 retrospectively w.e.f. 1-10-1975 and as per this amendment the matter stands resolved inasmuch as the amount of money ..... thereon is ascertained. to him, redetermination of the assessable value after taking into consideration the relief and exemption granted under notification no. 71/78 dated 1-3-1978 is contrary to law. it is neither intended by the notification nor is practicable that the assessable value should be redetermined after giving effect to the relief and ..... a perusal of the record shows that the appellants, who are manufacturers of sodium silicate are availing the exemption granted under notification no. 71/78, dated 1-3-1978 but while availing the duty exemption under the aforesaid notification, they did not pass it on to the buyers, nor did they pay duty so collected from the consumers .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(44)ELT484TriDel
..... be in the administrative heirarchy. the court further observed that when assessing authorities and appellate authorities are called upon to decide disputes arising under the act (customs act), they must act independently and impartially. this is precisely what the appellate collector has done in the present case. we have, therefore, to arrive at the classification ..... bothered about the correct classification of the goods under the customs tariff schedule i.e. chapter 39 or chapter 48 was perhaps because the rate of duty was always the same until notification no. 37/78, dated 1-3-1978 came to be issued.3. despite the notice of hearing, the appellants were not represented ..... of 33% ad valorem corresponding to the central excise duty leviable under item no. 17 (2) of the first schedule to the central excises and salt act, 1944 (get). after considering the submissions of the appellants, the assistant collector of customs confirmed the demand. on appeal, the appellate collector held that having .....
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