Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(117)ELT208TriDel
..... below :- 2. the appellants in appeal no. e/638/99-nb were engaged in the manufacture of copper wire rod and copper strips falling under chapter 74 of the schedule to the central excise tariff act, 1985 during the relevant period. they were also working under the modvat scheme. while so, on 25-6-1997, the preventive officers of the central ..... no longer excisable, has drawn my attention to the decision of the hon'ble delhi high court in the case of sulekh ram and sons v. union of india -1978 e.l.t. j525, wherein the high court held that goods procured from the market should be deemed to be duty-paid. it is the contention of the appellants ..... accountal and the same had already suffered central excise duty and hence were no longer 'excisable goods' coming within the meaning of section 2 (d) of the central excise act and hence were not liable to confiscation. 3. there is no statutory requirement of making entry of particulars of principal raw-materials soon after receipt thereof in the factory. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(121)ELT312TriDel
..... thermit corpn. ltd. manufacture thermit portions and thermit welding equipments which were classified by them under heading 38.10 and under various sub-headings of chapter 84 of the schedule to the central excise tariff act, respectively; that around 20% of their production of thermit portion is sold by them to railways and 'remaining 80% is used by the ..... held that non-disclosure of clauses of agreement will be enough to invoke longer period of limitation.5. in reply learned advocate mentioned that they were filing right from 1978 onwards the price list. he referred to pages 597 and 598 of their paper-book which contains a summary of the price list filed by them and date ..... in part-1 for the goods cleared for self use as per direction of the department under letter c. no.20/misc./thermit/78/666, dated 15-6-1978. regarding the charge that they had not disclosed the substance/material of which the products were manufactured, the learned counsel drew our attention to their letter dated 27- .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(74)ECC159
..... the c. ex. tariff are satisfied isi specification need not be specified.(indian oil corporation ltd. v. cce, patna (iii) classification of goods--statutory definition as per section note, chapter note etc. prevails over trade & commercial understanding, [1994 (73) elt (tri.) sharpmax. engg. v. collector, c. ex., rajkot. (iv) definition when provided in ..... the noticee for their comments/defence, if any, to which they failed to reply. even the letter sent by name to shri tata raman murthy, manager, (finance) of the noticee was not replied. hence, the noticee's silence is obviously construed as their acceptance that the pcm (pitch creosote mixture) and road tar ..... suppression of fact with intent to evade payment of duty has claimed wrong classification. therefore, the appellant submits that the proviso to section 11a(1) of the act cannot be applied to invoke longer period. once the longer period is not invokable the show cause notice becomes without jurisdiction and hence not enforceable. (x) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(74)ECC401
..... fibres with which they are to be mixed. waste (including noils, yarn waste and garnetted stock) of man-made filaments or staple fibres as also included in this chapter.filament yarn is a man-made fibre yarn made of continuous parallel filaments. (refer page 234 of fairchild's dictionary of textiles, 6th edition).it is clear that filament ..... extracted below-- the question of classification of doubled/folded yarn was under consideration. it is now clarified that doubled/folded yarn would be classifiable under one of the chapters 50 to 55 depending on the pre-dominance of any particular textile material and that the same is not classifiable an special yarn under heading no. 56.06 or ..... by heading no. 54.04 and 54.05. this description was also fallacious.19. shri o.p sanwalke, finance manager of m/s. tirupati in his statement recorded on 18.12.1990 under section 14 of the central excise act, 1944 had admitted that they had not declared the use of filament yarn to the central excise department. he .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC902Tri(Delhi)
..... , m/s. dte). they received raw material (grey fabrics of cotton) from m/s. dte, processed the same and supplied the processed fabrics (falling under chapter 60 of the schedule to the central excise tariff act, 1985) to them. during the period 5-3-1997 to 30-8-1997, they cleared processed fabrics (csh 6001.21) to m/s. dte on payment ..... had paid duty on their product cleared to their customers during 23-3-1986 to 23-4-1986 and had passed on the incidence of duty to the latter. the finance bill, 1986 had introduced a higher rate of duty for the product, but an amendment thereto brought down the rate to the pre-1-3-1986 level. the bill ..... that such amount, although collected from the purchaser or lessee, was returned to him". the bench noted that the corresponding indian excise law viz. section 11b of the central excise act did not contain any express provision similar to the u.s. law (italicized above). nevertheless, it infused the u.s. philosophy into section 11b and held that the assessee's .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(84)ECC336
..... or waste/polluting materials is part of taxation policy. notification no. 38/93, dated 28-2-93 gave full exemption to goods falling under chapter 68 of the schedule to central excise tariff act, 1985 in which not less than 25% by weight of fly-ash or phospho-gypsum or both have been used. this scheme is to ..... be resorted to only if "headings or notes do not otherwise require". therefore, before bringing rules 2 to 5 into operation, it has to be seen whether chapter headings or chapter notes cover the classification and whether they "do not otherwise require". thus, the basic issue is whether the classification of the goods in question can be determined according ..... that would render heading 6807 and in particular, sub-heading 6807.10 redundant. they have also pointed out that legislative history and budgetary circular of the ministry of finance would show that the intention was always to grant full exemption or impose a lower rate of duty on goods in which more than 25% by weight of red .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(84)ECC344
..... inputs and by a notification no. 101 /87-ce dt. 27.3.1987, an amendment was suitably carried out in the notification to incorporate the goods falling under chapter heading 72.15 and 73.09 for the said tariff, specifically mentioning the goods obtained by breaking up of ships boats and other floating structures. therefore, it is ..... collector by his letter dt. 1.6.82 had informed them that the earlier decision of jurisdictional superintendent to delicence of iron and steel rerollable in the year 1978 under notification 31/76 stands and they need not obtain licence.they also relied on the declaration filed on various dates and the order during the month of ..... stood during this period proviso 1 covers specified items made from the specified inputs falling under either of the specified chapters on which the duty of excise leviable under section 3 or the additional duty leviable under the customs act as the case may be has already been paid. the word 'or' is significant. therefore, having borne the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(96)ECC297
..... agreed towards performance of these contracts and their successful completion spcl and ivrcl would provide equity in the project in the ratio 51:49 and would provide finances, machinery etc. in proportion to their shares of work.spcl was to be the prime contractor with the entire technical and contractual responsibilities for execution of ..... 2001-cus. dated 1.3.2001. the notification vide serial no. 217 thereof granted full exemption from basis customs duty and additional customs duty, to goods of chapter 84 specified in list-ii, required for construction of roads. the first among the 21 items specified in list-ii under the notification was "hot mix plant ..... the technical experience of all constituent of nhl was liable to be cumulatively reckoned in the tender proceedings and not whether any of the constituents was competent to act on behalf of the joint venture company. their lordships recognized the partnership concept of joint venture and, from a commercial standpoint, found nhl to be a .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(185)ELT430TriDel
..... excisable goods by availing exemption in terms of notification no.108/95-ce dated 28.8.95 which inter alia exempts excisable goods supplied to projects financed by united nations and international organizations approved by the government of india, subject to certain conditions relating to production of certificate from specified authorities. before the clearance of each ..... ), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when supplied to the united nations or an international organisation for their official use or supplied to ..... 1. the appellants are engaged in the manufacture of bar loader, loader, backhoe loader falling under chapter heading 84.29 of the 1st schedule to the ceta 1985. during the period march 2002 to december 2002 they cleared 25 nos. of the above mentioned .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(102)ECC433
..... in sub-heading 7211.31 for which duty was payable at rs. 715/- per tonne. he submitted that the expression "strips" was defined in chapter note (xiv) of chapter 72, as: hot or cold rolled products, rolled approximately in rectangular cross-section, of thickness usually 10 millimeters and below, with milled, rolled, ..... strappings, are indicated in paragraph 3.1, provides that the "general requirements relating to the supply of cold rolled steel strips shall conform to is 8910:1978". the chemical composition, permissible variations in cases of product analysis, tensile test, reverse bend, test, etc. are prescribed in detail for the product known ..... 8.3 the indian standard specifications for "cold rolled steel strips (box strapping)", (prescribed under the provisions of the indian standards institution (certification marks) act and the rules and regulations made thereunder), which are based on the manufacturing and trade practices followed in the country and the field concerned, were prescribed .....
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