Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT447TriDel
..... comes into picture and this amounts to manufacture. even if the polymer with the passage of time thickens and solidifies and gets converted to acrylic sheets as per chapter note 6 of chapter 39, it amounts to manufacture. in view of his findings, the assistant collector has held the subject goods to be excisable and has classified the same under ..... capability of the goods for being marketed. the ld. s.d.r. in this regard cited and relied upon the following case law :union carbide v. collector of central excise -1978 (2) e.l.t. 180 (cal.);orissa construction corporation v. c.c.e. - 1983 (14) e.l.t. 2382 (tribunal); andunion of india v. bata india ltd. 7 ..... this also it is evident, according to the department, that the pre-polymer syrup of methyl methacrylate monomer (mma) is an excisable commodity specifically covered in the central excise tariff act, 1985.the collector (appeals') order, it was prayed, should be set aside.9. shri p.m. dave, ld. counsel referred to the order no. 27/1982, dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT134TriDel
..... that the appellants are engaged in the manufacture of enamelled copper winding wire from duty-paid copper wire bars under chapter 7403.12 of the cet act, 1985. they send the copper wire bars for job work under rule 57f(2) of the ce rules, ..... the modvat credit availed by it on the copper wire above 6 mm in its rg. 23, part-ii register maintained for chapter 74. after cleaning the copper wires of less than 6 mm internally for enamelling, the appellant manufacturers the enamelled copper winding wires ..... the modvat credit availed by it on the copper wire above 6 mm in its rg. 23, part-ii register maintained for chapter 74. after clearing the copper wire of less than 6 mm internally for enamelling, the appellant manufactures the enamelled copper winding wires ..... is no room for intendment in interpretation of the notification vide hon'ble supreme court's decision in the case of hemraj gordhan das -1978 (2) e.l.t. (j 350) (sc). the asstt. collector's order to disallow the credit is thus correct and has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(81)ELT311TriDel
..... of furnace oil and other petroleum products.as per the terms of the above notification, the central government exempts the excisable goods falling under chapter 27 of the schedule to the central excise tariff act, 1985 produced in any premises which has been declared as a refinery. the lower authorities have denied the benefit of this notification on a ..... refinery and in support had filed a copy of order f. no.261/14hh/10/73- cx b, dated 23-7-1973 from the government of india, ministry of finance (department of revenue & insurance) new delhi. it is alleged that the said order of the ministry furnished by them in respect of their claim for exemption under the ..... the government of india's orders and rule 140 have to be read together in a harmoneous manner and interpreted. he submitted that all products which are classifiable under chapter 27 are exempted from levy of duty under the notification, on the company being declared as a refinery. as the appellants are refinery and that position has not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(110)ELT540TriDel
..... case and not para 4 relied upon by the commissioner. again, ld. counsel pointed out that notification 351/86 was amended in march, 1987 to include goods under chapter 94, which has been omitted to be noticed by the commissioner.the ld. counsel argued that the commissioner is wrong in concluding that bsl have captively consumed the parts ..... into the factory of mul for being despatched for job work under rule 57f(2), according the ld. counsel, is not an infirmity and he referred to the finance minister's speech presenting the budget for the year 1987 indicating that receipt of inputs is permissible directly by job workers for all items under modvat scheme as an important ..... also submitted that approved classification list cannot be up-set by invoking rule 57-1 which is not in pari materia with section 11a of the central excises & salt act for recovery of short levy. here there is no short levy as such, but payment of duty in the face of exemption. financially, the applicants bsl are a small .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(93)ELT542TriDel
..... follows: "it is certified that the lok nayak jai prakash narain hospital, new delhi 110004 falls under category (a) of the table, in terms of the ministry of finance (deptt. of revenue) notification no. 63/88-customs, dated 1-3-1988." 7. he submits that this certificate satisfies the conditions laid down in the notification. he ..... the item "foley's catheter" is not a consumable item, and in this context, they have relied on the definition of consumables available at page 2 of the chapter i of import and export policy april, 1988 - march, 1991 is defined the same as under:- "consumable means any item which participates or is required in a ..... commodities and services produced as constitutes the 'utilisation' thereof. it further held that for such commodity, there is ordinarily what is generally considered to be the final act of consumption. for some commodities, there maybe even more than one kind of final consumption. the judgment further gave an example that grapes may be 'finally' consumed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(98)ELT490TriDel
..... /s.mahalasa have cleared the purified and liquified carbon dioxide on payment of duty; and it is apparent that the procedure prescribed under chapter x has been substantially complied with and its purposes served.in fact, it is the departmental officers who have erred in allowing clearances ..... hon'ble supreme court in the case of south bihar sugar mitts ltd. and anr. v. union of india and anr. as reported in 1978 (2) e.l.t. 336. however, he admitted that the appellant had taken permission under rule 56b of the c.e. rules ..... rate at a latter date is not correct and not binding on them and that the proviso of section 11a of central excise act does not apply in this case, as the demands are time barred. it was further stated in another reply dated 20-5-1986 ..... to 3-1-1986 and that the demands are liable to be confirmed under proviso of section 11a of the central excises and salt act, 1944, except for the period 6-2-1985 to the end of the february, 1985 as being time barred, became the 'relevant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC410
..... dated 1-8-1988 revenue urges that goods had come as a baggage. baggage items fall under chapter 98. the goods received from a courier are classifiable under appropriate classification, other than chapter 98, only from the date of enactment of the finance bill for the year 1995-96. the goods in the present case arrived in october, 1994 and ..... admitted that it may be applicable to undp's aided project. therefore on this score itself, the goods cannot be denied the benefit of united nations privileges and immunities act, 1947. in the absence of circular no. 79/95, dated 6-7-1995 not having been produced by the revenue.7. apart from the foregoing, we also ..... 00588, dated 22-2-1995 are spares of the "seismic cone penetrometer" which was imported under undp project. (1) in terms of the united nations privileges and immunities act, 1947 exemption from customs duty is allowed to the uno and its officials including the specialized agencies of un, such as "undp". thus as the equipment in the instant .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(88)LC411Tri(Delhi)
..... . dr appearing for the respondent commissioner submits that the notification is to be read in the light of the provisions of the policy. he submits that para 117 of chapter ix of the import & export policy for export oriented units and units in export processing zones provides: subject to the approval of boa, eou/epz units may be ..... together, it becomes very clear that customs duty becomes demandable from the appellant unit and therefore, customs duty has correctly been demanded in terms of section 15 of customs act, 1962 read with instructions issued on the subject.goods have rightly been confiscated and we hold accordingly.18. but for the above modifications, the impugned order is upheld ..... enclosed by boundaries as are specified in paragraph 4 of the notification of the govt. of india, min. of finance (deptt. of revenue) no. 339/85-cus dt. 21.11.1985 issued under sub-section 1 section 25 of the customs act, 1962 (52/62). we also note that under notification no. 27/97-cus (nt) dt. 7.7. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC280Tri(Delhi)
..... down.5. ld. counsel referred to the clarifications given by the central board of excise & customs which appeared in the hand book on self removal procedure, 4th edn. in chapter 5. in para 5.18 it has been clarified that no formal application need be made by an assessee to get a refund granted as a result of adjudication order ..... so herein. shri prithvi cotton mills ltd. and anr. v. broach borough municipality and ors. 1970 (1) scr 388 and madan mohan pathak v. u.o.i. and ors. etc. 1978 (3) scr 334. see also comorin match industries (p) ltd. v. state of tamil nadu jt 1996 (5) s.c. 167. alternatively, it may be stated that duty paid ..... that appellate order becomes final and binding if not appealed against show cause notice and that initiation of fresh proceedings for unjust enrichment under section 11b of central excises & salt act, 1944, thereafter is illegal. ld. counsel submitted that in their case the tribunal passed the orders on 12-2-1990 and that the revenue filed an appeal before the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC466Tri(Delhi)
..... by notification no. 4/97, dated 1-3-1997.3. the appellants are engaged in the manufacture of cotton and acrylic yarn falling under chapters 52 and 55 of the schedule to the central excise tariff act, 1985. the common allegation against the appellant is that prior to 15-5-1995, they were paying the central excise duty on the goods ..... into two units prior to the issue of notification no. 35/95 on 18-5-1995. relying on the andhra pradesh high court in the case of nizam sugar mills 1978 (2) e.l.t. (j 489) holding that different factories are to be treated as distinct and separate even when they belonged to the same manufacturer, the tribunal had ..... dispute lies within narrow compass.in terms of notification no. 84/95 a proviso was added to notification no. 35/95 by which the exemption given to yarn falling under chapters 51, 52, 54 or 55 would not be available to yarn cleared from a factory having facility (including plant and equipment) for producing single yarn. the appellants' case is .....
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