Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC571Tri(Delhi)
..... reply to the show cause notice submitted their defence statement dated 25th jan. 1978 advancing the same arguments which they did in other cases of similar nature and further sought personal hearing. during the course of personal hearing on 16-10-1979 the counsel ..... . consequent upon the aforesaid orders of the appellate collector, central excise, new delhi a show cause notice c.no. v(18) (23-a) l-ref/824 dated 17-1-1978 was issued to the party asking them as to why their refund claim be not rejected under the provisions of rule 11 of central excise rules, 1944. the party in ..... no. 198/14/198/81-cx/v dated 16-2-1982 was issued by the ministry of finance, department of revenue, govt. of india to the respondents m/s. shankar novelties glass industries, firozabad, u.p. under section 36(2) of the central excises & salt act, 1944 as it then existed. the show cause notice was issued on review of the order .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC301
..... have perused the various documents to which shri gopal prasad ltd. consultant referred during his arguments. these documents included the trade notices, the instructions of the ministry of finance, the superintendent's letter and the respondents' letters and also the sanction order for the refund all of which indicated, explicitly in some cases and implicitly in ..... above, it is apparent that the collector (appeals) has cast doubts about the correct state of facts available in the case. in the order dated 28-10-1978, the collector (appeals) observes, the asst. collector had not indicated that the sanction was provisional, whereas in the order dated 26-12-1979, the asstt. collector ..... be a subsidy by the govt. and, therefore, the recovery thereof will not be governed by the provisions of limitation in the central excises and salt act and rules thereunder. the tribunal rejected the said contention and held that so long as the proceedings for recovery by the departmental officers was by way of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(52)ELT392TriDel
..... covered plastic film whether metallised or not. the process of metallising was not defined as a process of "manufacture" in section 2(f) of the act or in the relevant section or chapter notes. he, therefore, contended that the activity of metallising of printed plastic film did not constitute "manufacture" for the purpose of excise levy. in this ..... the appellants was, according to the dr, not relevant to the present case, he relied on the supreme court's judgment in union of india v. ramlal mansukhrai & another - 1978 (2) elt j 389 and cce & another v. oriental timber industries - 1985 (20) elt 202 (s.c.) in support of the department's stand.11. on the ..... the property imparted by the metallisation process. one of the authorities indicated application in packaging also. applying rule 3(a) of the rules for interpretation of the schedule, chapter 39 was more specific for plastic films.12. the dr did not make any submission on the issue of quantification of duty. on the other issues, he supported .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC263Tri(Delhi)
..... the show cause notice. shri lakshmi kumaran pleaded that the applicants are engaged in the manufacture of aluminium wire rods falling under chapter heading 76 of the schedule to the central excise tariff act, 1985 and had also filed a classification list classifying their products as aluminium wire rods falling under heading 7604.10 dutiable at ..... v.muniyalla reported in air 1985 sc 470 (para 3) and in the case of j.k. steel ltd. v. union of india and others reported in 1978 2) elt j-355 (sc). conversely it is also to be interpreted that superfluous mentioning of the provisions of law shall not vitiate the proceedings. hon'ble supreme ..... the constitution objection to jurisdiction must be taken before the tribunal whose order is being challenged. where the petitioner having contested the proceeding under s. 33a, industrial disputes act, before the industrial tribunal without raising any objection as to its jurisdiction and as to its (the petitioner's) not being a party to the reference, took .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC184Tri(Delhi)
..... compound in the unprocessed state. their introduction has been responsible for the development of a number of completely new low cost processing techniques, which are described in later chapters. a plastisol is a suspension of pvc resin in a liquid plasticizer to produce a fluid mixture which may range in viscosity from a pourable liquid to a ..... by the appellants to be classifiable under item no. 15a, cet and exempt under notification no.206/77 was also approved "until further orders". on 21-11-1978, the appellants made a declaration testifying as to the drawing of representative samples of the product for test. the declaration also contained a passage on the product ..... exempts the plastic material commonly known as polyvinyl chloride compound (pvc compound) from the whole of the duly of excise leviable thereon under the central excises and salt act, 1944 (1 of 1944)." it may be seen that the term 'pvc compound' has not been defined except that it is the plastic material commonly known .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC389Tri(Delhi)
..... this is illustrated in the explanatory notes to the brussels trade nomenclature with which non-ferrous metals under the customs tariff act were aligned from 1-8-1984. tariff item 27 was rationalised by the finance bill of 1984 & while explaining the rationale for these changes in the tariff structure, the department had issued trade notices ..... and continuously cast bars) or by sintering fall within heading 74.01 provided that they have not been subsequently worked after production otherwise than by simple trimming or de-scaling.chapter 78 - note 1(b) - wrought bars, rods, angles, shapes and sections (heading no. 78.02) : rolled, extruded, drawn or forged products of ..... 78.06 - other articles of lead. this heading covers all lead articles not included in the preceding headings of the present chapter, or in chapter 82 or 83, or more specifically covered by other chapters of the nomenclature (see note 1 to section xv), whether these articles are cast, pressed, stamped etc. collapsible tubes for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(39)ECC165
..... in case of payment under provisional assessment. paras no. 6, 7, 8, 9 and 10 from the supreme court's judgment are reproduced below :- "6. chapter vii-a of the rules relates to removal of excise goods on determination of duty by producers, manufacturers or private warehouse licensees. under rule 173b, every assessee shall ..... classification list in respect of the goods for which refund claim had been filed had already been finally approved vide classification list no. 24 on 28th august, 1978 and classification list no. 63/79 approved on 31st december, 1979 effective from 1st august, 1979. the gate passes clearly indicated the number of parts shown ..... be noted that sub-section (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." "22. undoubtedly, a mechanical adjustment and ostensible settlement of accounts, by making debit entries, was gone through in the case .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(59)ELT604TriDel
..... under the t.r. rules, 1978 nor under any other provisions. the case law cited in this case are also not relevant. the sewing machine needles and ball bearings though neither covered under section 123 of the customs act nor notified under chapter iv-a, are items import of which takes place under some policy provision or the other. ..... alia says that mere possession of imported goods does not necessarily lead to an inference that goods themselves are imported in contravention of the provisions of chapter iv of the sea customs act, 1878 is also not relevant to this case for the reason that no evidence was forthcoming that the video camera was either cleared on payment ..... appellants contends that the department has failed to prove illicit importation of vcp as well as video camera which is not an article notified in chapter iv-a or section 123 of the customs act, 1962. the appellants in the memo of appeal have relied on a large number of rulings. the appellant contends that the judgment orders .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(41)LC483Tri(Delhi)
..... goods were marketed as polypropylene.it was also observed that the notification did not specify the sub-heading but only required the goods should fall within chapter 39 of the customs tariff act 1975 of which there was no doubt. therefore, it was held that both these goods were entitled for the benefit of the notification.24. ..... the question that arises for our consideration is as to whether the imported goods described in bill of entry as "polyphenylene synthetic resin" classified under chapter heading 3901.10 of the first schedule of customs tariff act, 1985 (sic) is entitled to the benefit of exemption notification no. 88/87-cus. dt.1.3.1987 (sr. no. 3) ..... govt. of india in the ministry of finance (department of revenue) no. 150/86-customs, dated the 1st march, 1986, the central government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975) specified in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)(44)LC90Tri(Delhi)
..... that the two applicants herein have been licensed separately under the central excise rules 1944 for manufacturing the cement which is an excisable commodity under chapter 25 of the central excise tariff act, 1985. the supporting raw material for manufacture of cement is limestone which they obtain from the mines which is crushed and thereafter, passed through ..... of the tribunal as a part of his judicial discipline. the hon'ble supreme court have, in their judgment in the case of union of india v. kamlakshi finance corporation ltd. , observed that the departmental authorities have to abide by the orders of the tribunal and cannot by-pass them. to quote: the principles of judicial ..... relied upon by the applicants, it would not be correct to say that they are fully covered. she also submitted that note (2) of chapter 25 of the central excise tariff act itself defines "manufacture".5. referring to the question of limitation of time for the demand of duty, learned sdr submitted that none of the .....
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