Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC243
..... powers conferred 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. 178/77 central excises, dated the 18th june, 1977, the central government hereby exempts all excisable goods (hereinafter referred as 'the said goods"), on ..... ltd. v. uoi and ors. -1979 elt (j 461) (1975 cen-cus 67 c) (iii) madras high court in e.i.d. parry ltd. and anr. v. uoi -1978 elt (j 18) (1975 cen-cus 67 c)seshasayee paper and boards ltd., erode v. appellate collector of customs and central excise, madras -1984 (15) elt 3 (mad.)collector of ..... the manufacture of goods" has, by law, been given a wide amplitude. there are no similar provisions in the central excise law.section 2(f) of the central excise act gives only an inclusive definition - "includes any process incidental or ancillary to the completion of a manufactured product". in our view, the ratio of the decision cited has no .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)LC398Tri(Delhi)
..... under section 35b(2)", (ii) review proposal sent to the additional secretary (r.a.unit), government of india, (iii) letter dated 18.10.1982 of the ministry of finance, deptt. of revenue to the collector of central excise, calcutta advising him to take action under section 35b, (iv) order-in-appeal passed by the appellate collector and (v ..... or the collector (appeals) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the authorised officer) to appeal on his behalf to the appellate tribunal against such order.the collector vide his order dated 20.11.1982 has ..... legal or proper. consequently the said authorisation is no authorisation in terms of the provisions of sub-section (2) of section 35b of the central excises and salt act, 1944. to buttress his arguments shri k.k. banerjee cited the case of gonterman peipers (india) limited v. additional secretary to the government of india and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT584TriDel
..... that the aforesaid products manufactured by the appellants were not leviable to duty under heading 1902.10 until 28-2-1987 and the said products were made dutiable only by finance bill, 1987-88 with effect from 1-3-1987.he further submitted that on 27-2-1987, the appellants had in their factory a stock of the said products ..... views recorded by the different high courts. it particularly noted the judgment delivered by the madhya pradesh high court in the case of kirloskarbrothers ltd. v. union of india, 1978 e.l.t. 33, wherein it was held that the goods manufactured during the exempted period cannot be taxed even if removed after the exemption is withdrawn and after noticing ..... case of tamil nadu (madras state) hand-loom weavers co-operative society ltd. v. assistant collector of central excise, 1978 e.l.t. (j 57), wherein it was argued that in order to be satisfied in the first schedule, to the act the goods should also be subject to a duty of excise i.e. to say specification of the goods as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)ECC91
..... a) tariff entry 17 in particular and central excise tariff in general during the relevant period is not modelled on b.t.n. therefore, explanatory notes and chapter notes of btn cannot be applied in interpreting entries in central excise tariff. for this proposition, learned advocate has relied on supreme court's judgment in atul ..... any penalty under rule 173q(c).9. thereafter the respondent company filed a writ petition no. 1826/79 against the aforesaid adjudication order dated 18-12-1978 of the asstt.collector making detailed submissions. a division bench of andhra pradesh high court by its order on the said writ petition closed the writ petition ..... that the proper authority for classifying the product after consideration of all the material is the assistant collector of central excise and thereafter the central excise act provides for appellate remedies. the division bench therefore, directed that the matter should be decided by the assistant collector in accordance with law after giving .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(49)ELT223TriDel
..... secretary, government of india, ministry of finance, department of revenue, new delhi, had issued a review show cause notice under the erstwhile sub-section (3) of section 131 of the customs act, 1962. after the coming into existence of the tribunal in terms of provisions of section 131-b of the customs act, 1962, the said review show cause notice ..... check gauges, tools, jigs and components thereof including internal and external threads" as per si. no. 9 of notification no. 49/78-cus., dated 01-03-1978. the assistant collector had rejected the refund claim on the ground that the imported machine had the accuracy either 0.005 mm or 0.01 mm and the said accuracy ..... and have gone through the facts and circumstances of the case. we have also gone through si. no. 9 of the notification no. 49/78-cus., dated 1-3-1978, the description of si. no.9 is as under :- "universal measuring instrument to check gauges, tools, jigs and components thereof, including internal and external threads." in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(52)ELT608TriDel
..... connection he drew our attention to the observation of the unreported decision of bombay high court in para 3 of writ petition no. 3438/89 in the case of kamlakshi finance corporation ltd. y. union of india & others reported in 1990 (47) elt 231 (bom.), which reads as under:- "this writ petition bears out the useless and ..... collector. he also relied upon the decision of the allahabad high court in the case of nandan iron & metal industries, kaithal v. union of india & others reported in 1978 (2) elt (j 39) (all.) wherein it was held that when the central government has accepted for one period that brass cylinders manufactured by the petitioners fell within the ..... , which has been statutorily transferred to this tribunal for being disposed of as an appeal in terms of section 35-p(2) of the central excises and salt act, 1944.2. the issue in the present case is whether the product manufactured by the appellants was a mosaic tiles falling under central'excise tariff item 23d as claimed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT326TriDel
..... cover zinc ash and zinc dross and so these materials had been deleted from sub-item (1) of item 26b in the finance bill of 1981. it will be now useful to refer to the case law on the subject. the appellants have cited before us ..... board's tariff advice, the learned dr cited the case of maneklal harilal spg. & mfg. co. ltd. v. union of india - 1978 (2) elt 618 to say that the government cannot be estopped from a true and correct interpretation of the law. he also cited the ..... is in the affirmative, the imported brass scrap will be chargeable to additional duty in accordance with section 3(1) of the tariff act".in this case, the only question that can be put, in the light of what the supreme court said, is whether zinc ..... to notification 168/69 for the goods which had been classified for cvd purposes under item 26b(1) of the central excise tariff act. the assistant collector (refund deptt.), bombay custom house rejected these refund claims saying that the exemption under notification 168/69 is .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC323Tri(Delhi)
..... and cleared from a factory for use as "original equipment parts" in the manufacture of such machinery or equipment or appliances, and the procedure set out in chapter x of the said rule had been followed. therefore, they state that the concession granted to components parts of any machinery or equipment or appliances cleared from the ..... in counter reply shri rawal, ld. advocate relied on the ruling rendered by hon'ble supreme court in the case of mohinder gill's as reported in air 1978 s.c. 851.9.(i) we have carefully considered the submissions made by both the sides and perused the records. the main question that arises for our consideration ..... 8708.00 of central excise tariff, 1985 attracting ceb @ 20% of advance and also parts of papers printing machinery classifiable under subheading 9443.00 of central excise tariff act, 1985 attracting duty @ 15% advance in their factory located at hapur road, ghaziabad. the party had registered with directorate of industries, u.p. and found availing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC473Tri(Delhi)
..... an incomplete machine having the features of the complete machine [see part (iv) above], presented unassembled (see also in this connection the general explanatory notes to chapters 84 and 85). however, unassembled components in excess of the number required for a complete machine or for an incomplete machine having the characteristics of a complete machine ..... ad valorem under sub-heading 8428.00 central excise tariff. a statement was given on 28-10-1986 by shri d.r.purohit, the assistant manager (finance) of the appellants. he stated inter alia that the bought out items are generally never brought into the factory but are assembled at the site directly. ..... the other question of limitation, it is felt that the appellants have case for resisting the demand beyond six months under section 11a central excises and salt act, 1944. they had admittedly filed classification list in prescribed form in part ii indicating the supply against contract with customers. rt-12 returns with full description .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT623TriDel
..... , tablets, bars, pastilles or croquettes or in any other form, not otherwise specified, whether or not containing nuts, fruit kernels or fruits. with the introduction of the finance (no. 2) bill, 1977 boiled sweets, toffees, caramels, candies, nuts (including almonds) and fruit kernels coated with sweetening agent (falling under sub-item (1) of ..... in the administrative [hierarchy]. 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 ..... as they are now called, and other administrative directions has been settled by the supreme court in the orient paper mills ltd. v. union of india 1978 (2) e.l.t. (j 382) where the court held that quasi-judicial authorities cannot be controlled by any such rulings, advices or instructions of .....
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