Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(70)ECC283
..... , the activity of repacking of detergent powder did not amount to manufacture and it became "deemed manufacture" only with the introduction of chapter note 6 to chapter 34 in terms of finance bill, 1994. it was submitted that the terms of the agreements dated 26-7-90 between appellants and ied related to the period ..... order.2. appellants are engaged in the manufacture of "ariel microsystem" brand detergent powder (hereinafter referred to as "ams") falling under chapter 34 of the schedule to the central excise tariff act, 1985 at their factory situated at mandideep, dist. raisen (m.p) within the jurisdiction of the commissioner of central excise, indore. ..... respect of goods imported at mangalore port but seized at a place falling within the jurisdiction of the bombay commissioner, since section 47 of the customs act conferred jurisdiction for issuing scn and for passing the order of adjudication only on the competent officer having territorial jurisdiction over the place of import/clearance. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC39Tri(Delhi)
..... incorrect to restrict the exemption only to parts falling under sub-heading no. 86.07 or to parts covered under chapter 86. accordingly, i.c. engine falling under sub-heading 8408.00 or diesel generating sets falling under sub-heading 8502.90 ..... the imposition of penalty was not justifiedj.b. shah v. collector of customs 4. finally, the learned advocate referred to ministry of finance letter f. no. 354/117/99-tru, dated 3-3-2000 wherein it was clarified to cce, allahabad that 'it will be ..... the present matter, no penalty is imposable; that as held by the supreme court in hindustan steel ltd. v. state of orissa, 1978 (2) e.l.t. (j 159), no penalty is imposable for technical or venial breach of legal provisions or in cases ..... process of manufacture of diesel locomotives and which were classifiable under heading 85.02 of the schedule to the cen-tral excise tariff act. the matter was referred to the committee on disputes which in its meeting held on 9-8-2001 minuted as under : .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(92)ECC525
..... change in name, character or use; that heading 83.01 which covers locks falls under section xv of the schedule to the central excise tariff act; that there is no section note/chapter note as contained in section xvi or xvii of the tariff; that note 6 to section xvi creates a legal fiction to construe the activity ..... they have made false vouchers showing that they purchase locks from others although the said locks were manufactured for them under the direct control by way of providing designs, finance and supply of raw materials. he also highlighted the fact that "harrison" brand locks manufactured by m/s. key locks, which are not different from the locks ..... locks; that without these operations carried on the crude and elementary form of locks, the locks do not attain the marketability. he also emphasised that absence of section/chapter note does not mean that the processes of polishing/branding does not amount to manufacture.7.1 shri n.k. bajpai, learned advocate, also submitted that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)9STT548
..... same assessee in respect of two periods.3. the respondent company was engaged in the manufacture of stablizer bar falling under chapter 87 of the schedule to the excise tariff act and was availing the cenvat credit even on input services. it was noticed by the revenue that, the assessee had ..... premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation ..... input service' in respect of transportation, could be claimed. the definition of 'place of removal' has expanded by virtue of section 4 of central excise act, 1944, beyond the factory premises to other place or premises wherein the goods are permitted to be deposited without payment of duty, from where the goods .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1504DTri(Delhi)
..... but not conclusively determinative of a matter which has to be decided on a comparative study of the tariff entries given in the schedule to customs tariff act. so, merely because sec. 16 of chapter 68 of the explanatory notes to the cccn includes articles of carbons also, would not mean that these types of goods which have been specifically described ..... cement, of" asbestos, of mica or of similar materials. carbon is a mineral substante and articles of carbon, such as carbon rings in question do fall under headings in chapters 1 to 67 and 68 to 100 of the customs tariff schedule. therefore, the carbon rings fall within the description "articles of other mineral substances, not elsewhere specified or included ..... 1. m/s. saurashtra chemicals of porbandar filed revision petition before the central government dated 25-1-1978, feeling aggrieved by the order in appeal dated 24-12-1977 passed by the appellate collector of customs, bombay dismissing their appeal which they have filed against the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1322DTri(Delhi)
..... s nava bharat enterprises pvt. ltd., new delhi (hereinafter referred as the importer) filed a revision application under section 131 of the customs act, 1962 before the central government against the order dated 13th october, 1978 passed by the appellate collector of customs in bombay (order no. s/49/203/77r). the r.a. has been transferred to the ..... item no. 29.01/45 which mentions, 'laboratory chemicals, organic and inorganic' as defined in note 2 to the chapter 29. note 2 reads as follows :- "in addition to those specified in note 1 above, this chapter also covers all chemicals, organic, or inorganic, whether or not chemically defined, imported in packings not exceeding 1/2 kilogram ..... tribunal under section 131-b of the act as appeal and is being accordingly disposed of as such.2. the importer claimed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT251TriDel
..... counsel pleaded that this description was sufficient to take these goods out of the category of ordinary adhesive tapes. he further placed reliance on the budget speech of the then finance minister, while introducing t.i. 60 in the schedule to the tariff, in the year 1971, and read extracts therefrom, as stating that the newly proposed tariff ..... excise tariff of india (1983-84), 10th edn.by r.k. jain) issued under central board of excises and customs tariff advice no. 51/78 dated 15-9-1978 that adhesive plaster was classifiable under t.i. 60 of the cet, and not under t.i. 14-e. she further argued that much will depend upon the process ..... other qualities which are utilised in the treatment of diseases inasmuch as they have to conform to certain prescribed standards and consequently the term 'drug' as understood by drugs act would be not only medicines used for treatment but other substances which were "aids for treatment".13. the learned counsel argued, on the basis of this authority, that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT152TriDel
..... duty leviable under heading no. 29.01/45(19) of the first schedule to customs tariff act, 1975. this heading reads as follows :- "laboratory chemicals, organic and inorganic, as defined in note 2 to this chapter." "in addition to those specified in note 1 above, this chapter also covers all chemicals, organic and inorganic, whether or not chemically defined, imported in packings not ..... . 4382 dated 21-6-1979 and'4662 dated 23-5-1979 respectively in respect of the third consignment cleared on bill of entry cash no. 2858 dated 16-12-1978, the application for refund was received in the office of the assistant collector on 24-8-1979 i.e.after a period of six months from the date of payment ..... arising for determination in those cases. in lucas-t.v.s.ltd., madras v. union of india-1978 e.l.t. (j 711), the madras high court held that the schedules of the customs tariff act and the central excises and salt act do not have the same basis of classification and so long as sections 2 and 2a of the tariff .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT572TriDel
..... and usage, they are not known as glass or glassware but as building material; (vii) even so, certain building material like sheet glass is universally treated as glass. chapter 70 of the b.t.n., dealing with glass and glassware, refers specifically to certain type of glass for building purposes indicating thereby that even if glass is sold by ..... quite a few decisions of the various high courts, it has been uniformally held that "glassware" included within its ambit all articles of glass [reliance on air 1965 mad 312, 1978 stc 9, 16 stc 452, 25 stc 100, 38 stc 93, 46 stc 92] ; (e) in air 1981 sc 1079, relied upon for the appellant, the competing ..... in this revision application to the government of india, transferred to the tribunal and heard as an appeal in terms of section 35b of the central excises and salt act, 1944 (the act, in short) are :- (a) tiles for decoration of wall surfaces were manufactured by m/s. vitrum glass division originally. it was taken over by the appellant some .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(20)ELT147TriDel
..... deliberately added during or after its manufacture (including purification). the definition goes on to explain that a separate chemically defined compound falling under chapter (chapter 29) may contain impurities. hence chapter note l(a) of chapter 29 of both the indian tariff and the cccn speak as covering separate chemically defined organic compounds, whether or not containing impurities. in ..... atic industries limited and f. no.380/70/81-cus. ii, dated 18-9-81 issued by the government of india under section 131(3) of the customs act, 1962, issued to m/s. atul products limited, to show cause why the order-in-appeal no.s/49-2117/80-r dated 29-12-1980 passed by ..... nomenclatures.our reasonings here, however, do not depend entirely on the cccn or the note in chapter 29.01 about naphthalene, but take in account the authorities relevant to this subject.22. the order-in-appeal dated 30-11-1978 also assesses the goods under heading 27.07. in that order the appellate collector appears to have .....
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