Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC168Tri(Delhi)
..... noted above, snuff of tobacco, itself, is the result of certain processes and is also classified under the main heading covering manufactured tobacco so that even going by the chapter note 2 and taking the processes, herein as those of manufacture, there will be no difference in the tariff heading applicable to the goods, which, as found above, ..... to be different commodities. milk is different from butter or ghee or flavoured milk whether sweetened or not, in the ruling -health ways dairy products v. union of india [1978 (2) e.l.t. (j 457) (s.c.)j the original commodity has undergone a change due to processes and a new commodity has emerged and it is ..... the impugned order dated 7-3-1991 holding that the assistant collector has no power of reviewing his own order but that under section 11a of central excises & salt act such power was inherent. he, further, observed certain mistakes in calculation of duty for the assistant collector to verify and rejected all other contentions in the appeal. the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC370Tri(Delhi)
..... in this appeal, filed by the revenue, against the order-in-appeal, passed by collector of central excise (appeals), calcutta, is, whether the pasteurised butter received under chapter 10 of the central excise rules,1944, (hereinafter referred to as the 'rules'), without payment of central excise duty, in terms of exemption notification no. 247/77-c ..... the regeneration of liquid milk which is a continuous process, in the manufacture of ice cream. it is their plea that this process is in existence since 1978 and the department is fully aware of their process of manufacture. that the benefit had been granted after proper verification and hence rule 196 is not attracted. ..... suppression of facts. it was held that as the letter written to the department was in vague terms without disclosing true position, provisions of section 11a of the act were applicable.jai shri engg. company pvt. ltd. v. collector, central excise, it was observed that the visits of departmental officers to factory were of no .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC565Tri(Delhi)
..... from plain synthetic resin and plastic materials and therefore, has held that it is classified under heading 3204/32.06 of central excise tariff act, 1985 and not under chapter 39 of the central excise tariff act, 1985. this ruling has again been followed in the case of rajasthan petro synthetics ltd. v. collector of customs, bombay as reported in ..... the tribunal in the case of kirit packaging industries (supra) took the view on the ground that the interpretation of the wording "colouring preparations" contained in chapter note (2) of chapter 32 does not restrict use of primary forms of polymers in its mixture, therefore, it is submitted that the criteria of essential character of mixture in relation ..... lenient view has to be taken in the light of the supreme court judgment rendered in the case of hindustan steels ltd. v. state of orissa as reported in 1978 (2) e.l.t. 159. the hon'ble supreme court has held that penalty should not be imposed on a venial breach of provisions of law. the ld .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT79TriDel
..... by sub-rule (1) of rule 8 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. 229/82-central excises, dated the 15th october, 1982, the central government hereby exempts tyres, tubes and flaps of the description specified ..... provision regarding marking was not there initially and was added only w.e.f. 1-4-1981.hansraj gordhandas v. asstt. collector of central excise, surat -1978 (2) e.l.t. (j 350), the hon'ble supreme court had not ruled out the interpretation of an enactment by reasonable and necessary implication. further ..... nil provided that a specifically desi- durable promi----------------------------------------------------------explanation:- xx xxx xx x x 7. after coming into force of new tariff that is central excise tariff act, 1985 the government issued the identical notification no. 188/86 which so far as relevant reads as follows :- "in exercise of the powers conferred by sub .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(82)ELT383TriDel
..... dated 15th april, 1987 for the subject consignment that the goods imported were ... electrocast refractories with zirconia throat well blocks for glass melting furnace..." and assessed under chapter heading 6902.90 of the tariff. there appears to be no dispute whatsoever at the time of assessment whether the subject goods were "refractory bricks" to be ..... the acceptation of a word by the trade and its popular meaning should commend itself to theauthorities. in the case of hemraj goverdhandass v. cce, reported in 1978 (2) e.l.t . (j350) the apex court has held that in interpreting the taxing statute there is no room intendment but regard must be had ..... be decided in this case is whether "electrocast refractories with zirconia throat well blocks for glass melting furnace" classifiable under heading 6902.90 of the customs tariff act, 1985 would be eligible for exemption under notification no. 242/76-cus.which exempt refractory bricks of special shape or design for use as component parts of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(90)ELT374TriDel
..... clearances during the year 1986-87 are concerned, notification no. 53/65 as amended continues the benefit of exemption; that the said notification refers to the said products falling under chapters 53, 59 or 63. since the product has been classified under heading 59.09, therefore, it would be exempt for the year 1986-87. in respect of bituminised cotton cloth ..... been the view of the department also at the material time that the supplier of raw material alone is the manufacturer; that this position is clarified by the ministry of finance's letter no.336/106/80-tru, dated 14-5-1982; that it was a clear change in the stand and opinion of the department as to who would be ..... that the demand of duty in case where one of the issue is whether exempted goods are excisable goods would not be covered by proviso to section 11a of the act.17. concluding his arguments, the ld. counsel submitted that in support of the appeal no. e/3973/89-c involving a penalty of rs. 2,000/- and a small demand .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)LC115Tri(Delhi)
..... musical instruments; parts and accessories of such articles and not prepared media for sound recording. the prepared media for sound recording or similar recording of other phenomena fall under chapter 85 and magnetic tapes fall under 85.23. explanatory notes (3) & (4) read as follows : "85.23. prepared unrecorded media for sound recording or ..... their clearing agents claiming assessment of the goods under item 39.01/06 ict and simultaneously claimed lower assessment in terms of government of india, ministry of finance, notification no.230/83-cus., dated 18-3-1983.4. the customs authorities had a sample drawn from the consignment tested by the chemical examiner of ..... . 263 (tribunal) in which it has been held that the importer who was engaged in slitting/ confectioning of jumbo rolls required an industrial licence under idr act to become actual user and an import or industrial licence was necessary for claiming benefit of ogl for import of jumbo rolls.21. as regards customs classification, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(107)ELT707TriDel
..... 5 of section xvi of the tariff, the expression 'machine' means, any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 and chapter 85. he submitted that while electronic digital clock was displayed on the portfolios and the pen stands, the clocks as such were separately classifiable and had to discharge ..... or using the product? that is a test which is attracted whenever the statute does not contain any definition. porritts and spencer (asia) ltd. v. state of haryana - (1978) 42 stc 433. it is generally by its functional character that a product is so identified. in commissioner of sales tax, u.p. v. macneill & barry ltd., kanpur ..... electronic calculator. the appellants had sought to classify both these items as 'other clocks' under heading no.91.05 of the schedule to the central excise tariff act, 1985 (hereinafter referred to as the 'tariff'). it was considered by the revenue that on the basis of the essential character of these items, they were .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(96)ELT57TriDel
..... shows that the three units, though belonging to two persons and their wives in different combinations, are really separate and distinct legal entities with separate sources of finance, management and activities. he also contended that aspects relating to buildings, housing pec and interse financial arrangements, storing the raw materials and machinery belonging to pen being ..... first firm established by b.r. padaria . and kalubhai m. khokhar was ptr and that was in 1974. ssi notification no.71/78, dated 1-3-1978 prescribed limit of exemption as rs. 5 lakhs and exemption from licensing control was available as long as value of clearances during a year did not reach 80% ..... evade central excise duty. on these grounds, it was proposed to demand duty payable and to impose penalty. there were contraventions of provisions of the central excise act, 1944 and the rules and the contraventions were committed by reason of fraud, wilful suppression and mis-statement of facts with intent to evade duty.8. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT104TriDel
..... 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, 1944." 2. it is clear from the notification that the exemption is in respect of goods manufactured "in a workshop within a ..... with regard to interpretation of taxing statutes in its decision in hemraj gordhandas v. h.h. dave, asstt. collr. of central excise & customs, surat and ors. reported in 1978 (2) e.l.t. (j 350). we reproduce below the extract from that judgment :- "it is well established that in a taxing statute there is no room for ..... for repairs or maintenance of machinery installed therein, from the whole of the duty of excise leviable thereon which is specified in the schedule to the central excise tariff act, 1985 (5 of 1986): provided that where such use is in a factory of a manufacturer, different from his factory where the goods have been manufactured, the .....
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