Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: customs excise and service tax appellate tribunal cestat delhi Page 44 of about 491 results (0.153 seconds)

Chowgule and Co. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(80)ELT680TriDel

..... ld. advocate that public notices of this nature are issued under the direction of the central board of excise & customs which is part of the ministry of finance. this was not denied by the revenue. therefore, it appears that the government intended to include dredgers in the scope of the term "ocean going vessels". ..... that an ocean-going vessel has been accepted as "sea-going vessel and foreign going vessel in merchant shipping act and customs act respectively. he referred to page 668 vol.18 "water transportation, which in this chapter, the distinction between coastal shipping and an ocean going shipping has been drawn. he also referred to hsn explanatory ..... dated 14-10-1986 (k) panama canal tonnage certificate dated 15-10-1986 thus the importers claimed to have obtained all the certificates specified in the merchant shipping act, 1958, which an ocean going vessel should possess. this again they say, is verifiable and it cannot be questioned :-' (vii) the importers also contended that .....

Faridabad Forgings (P) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(86)ELT116TriDel

..... 57a in respect of such ingots and rerollable materials used without undergoing the process of melting in the manufacture of goods falling under chapters 72 and 73 of ceta may be allowed at the rate of rs. 500 per m.t. without production of documents evidencing ..... the submissions we find that there are two orders no. 342/1/88-tru dated 1-6-1989 issued by the ministry of finance under rule 57g(2) of central excise rules. one order has been issued insuper-session of the order dated 1-3-1989, ..... in that order the description of the input, the heading number in the central excise tariff act, and the rate of deemed credit of duty have been specified in the table annexed to that order. the second order is ..... 20-5-1988. the assistant commissioner held that these inputs are classifiable under heading 72.14 or 72.28 central excise tariff act, 1985 and in the deemed credit order items falling under these headings are not covered. the commissioner (appeals) upheld the assistant .....

Alfa-laval (India) Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1999)(114)ELT486TriDel

..... / imported goods (which should be actual invoice price, on which only the suppliers have discharged duty at the appropriate rate under appropriate then tariff items and now chapter heading on account of (i) sales cost of business centre at head office, (ii) sales cost at branches who are in regular contact with the customers, ..... branches, drawing and designing costs, cost of arranging procurement of bought-out items and stores personnel who arrange stocking and despatch, interest cost, bank charges incurred to finance inventory of these items and outstandings, commission payment, royalty and technical fees paid to foreign principals, freight, packing, insurance and other non-recoverable charges. the ..... contravention of rule 173c(1) of the central excise rules, 1944 (for short, the rules) read with section 4 of the central excises act, 1944 (for short, the act) and rules 5 and 7 of the rules in as much as appellant failed to declare the correct value of goods manufactured by making department .....

Bifora Watch Company Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC26Tri(Delhi)

..... goods which are partially or wholly exempted from the duty of customs specified in the first schedule to the customs tariff act by virtue of the notification of government of india in the ministry of finance or in the department of revenue and banking specified in the schedule. the schedule lists out a large number of ..... instead of being classified on merits were classified under heading 84.79 as "machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter". in terms of notification no. 155/86, dated 1-3-1986 the benefit which is available for initial setting up or for manufacture of assembly of goods ..... valuation and they had not given valuation of individual items imported for assessment on merits. the total exemption for auxiliary duty is only for specified machineries under specified chapter headings in the notification no. 154/86-cus., dated 1-3-1986. for such claim, individual list of the machinery was required to be declared and .....

Ahura Chemical Products Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(104)ELT433TriDel

..... 5-1990 that the items in question are not liable to duty and that no clear findings have been given on the assessee's contention that note 6 of the chapter note is not attracted in the instant case and that the case law relied upon by him has not been carefully considered. accordingly, the appeal is allowed by way ..... high court that diluting methanol with distilled water would amount to manufacturing process under sales tax law as it would bring into existence a new commercial commodity namely 'methimix' [1978 (41) stc 471].6. we have perused the records of the case and have considered rival submissions. it would appear that subsequent to the passing of the adjudication order ..... production of a new article having its own character, use and name are necessary to satisfy the condition of manufacture under section 2(f) of the central excises and salt act, 1944. they have also cited the decision of the hon. high court of madras in coromandel prodorite pvt. ltd. v. goi and ors. -1985 (20) e.l.t. .....

Hindustan Newsprint Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(162)ELT1125TriDel

..... are that the appellants are the manufacturer of newsprint classifiable under tariff item 17(1) up to 27-2-1986 and thereafter chapter heading 48.01 of the schedule to the central excise tariff act, 1985. the appellants were availing exemption under notification no. 163/67 as amended. the department alleged that the appellants were not ..... 1994, ld.counsel for the respondent submitted that the collector referred to circular no. 38/90-cx.4, dated 12-9-1990 issued by the ministry of finance and accepted the position that prior to 28-2-1986; wood pulp obtained by chemimechanical pulping process would be regarded as mechanical wood pulp; that the benefit ..... total fibre content should consist of wood fibres obtained by a mechanical process. he submitted that emphasis was the requirement of the use of mechanical process; that chapter 47 of the new tariff and specially sub-heading 4701.00 separately enumerates wood pulp of different types viz. mechanical, chemical and semi-chemical. it was submitted .....

Haldor Topsoe a/S Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(116)ELT377TriDel

..... fertiliser unit or refinery; while the forther enjoyed total exemption, the latter was subjected to a lower rate of duty than the duty for imports under chapter 38. thus, there were three effective rates and not two taken into account by the authority. the fair selling price and injury margins worked out were ..... in respect of catalysts originating in or imported from denmark and recommended imposition of anti-dumping duty on six catalysts exported by the appellant. ministry of finance accepted the recommendations and issued notification levying anti-dumping duties on six catalysts. these catalysts are used in fertiliser and petroleum refining plants.2. proceedings under ..... found out the normal value. this action of the designated authority is clearly in violation of the specific provisions contained in section 9a(c) of the act. when the anti-dumping duty is exporter specific and country specific, price of the catalysts manufactured by sud-chemie in germany should not have been relied .....

Collector of C. Ex. Vs. Shinghai Re-rolling Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(122)ELT182TriDel

..... of notification no. 1/93, dated 28.02.1993".the respondents are engaged in the manufacture of iron and steel bars, angles etc. falling under chapter 72 of the schedule to the central excise tariff act, 1985 and were availing benefit of ssi exemption notification no. 1/93 dated 28.02.1993 during the subject period. the respondents had also been availing ..... high court. accordingly, we are referring the following question to the high court of m.p. for its considered opinion. "whether the facility of deemed modvat credit under ministry of finance order no. m.f. (d.r.) order/ ts/36/94-tru, dated 01.03.1994 would be available to the re-rollers even after crossing the monetary limit of rs ..... that question of law arises with reference to the final order no.a/853/97-nb, dated 24.07.1997. "whether the facility of deemed modvat credit under ministry of finance order no. mf(dr) order/ts/36/94-tru, dated 01.03.1994 would be available to the re-rollers even after crossing the monetary limit of rs. 75 lacs .....

Cce, Chandigarh Vs. M/S. Dogra Distilleries (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... or the [commissioner (appeals)] under section 35 a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereinafter in this chapter referred to as the authorised officer) to appeal on his behalf to the appellate tribunal against such order." the respondents have referred to the tribunal's decision in the ..... misuse of modvat credit or where the modvat credit is far in excess of normal limits. this new section shall also come into force on the enactment of the finance bill, 1997. (3) khandsari molasses. - one striking feature of this year's change is to provide for collection of excise duty at the consumption point in ..... elt] as under:- (1) valuation on the basis of maximum retail price indicated on packaged commodities. -a new section 4a has been inserted in the central excise act with the objective of enabling the government to charge excise duty with reference to maximum retail price. the section will apply to such commodities as may be notified by the .....

M/S. Seemax Industries, Shri L.R. Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(77)ECC68

..... accountant, j.k.narula who audited the accounts of the appellant company admitted the correctness of the entries made therein. even ashwani bajaj, manager(finance & accounts) did not dispute the correctness of the entries. their cross-examination by the appellants was not necessary as they were their employees ..... industries ltd. [sil(appellant no.1)] was engaged in the manufacture of steel tubes, ms pipes and ss mast or towers falling under chapter heading 7306.90 and 7308.20 of the ceta.earlier this company was working in the name of m/s.steel tube pvt.ltd.(in ..... during the year 1996-97. the correctness of the entries in the books of accounts and other record was accepted by ashwani bajaj, manager (finance & accounts) of the appellants in his statements recorded on 27.2.97 and 20.2.98 as well as by g.k.narula, ..... period, their appeals will become liable to be dismissed under section 35-f of the central excise act, 1944.matter to come up for reporting compliance and further order on (2.7.2001) .....