Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC571Tri(Delhi)
..... , therefore, held that price-list submitted by them in terms of new section 4 of central excises & salt act, 1944 were rightly approved by the assistant collector by loading the cost of packing with the assessable value and their claim that they paid duty under protest was not acceptable. ..... 198/14/198/81-cx/v dated 16-2-1982 was issued by the ministry of finance, department of revenue, govt. ..... under section 36 of the central excises & salt act as it then existed and issued a show cause notice dated 6-2-1982 proposing to set aside the impugned order and restoring the orders-in-original of the assistant collector of central excise. ..... the brief facts leading to the issue of the review show cause notice under section 36(2) of the central excises & salt act, 1944 as it then existed are as follows.3. ..... under section 36(2) of the central excises & salt act, 1944 as it then existed. ..... he, therefore, held that the secondary packing charges could not be included in the assessable value under section 4 of the central excises & salt act. ..... the review proceedings started by issue of the above show cause notice stood transferred to this tribunal for being disposed of as an appeal after the tribunal was set up w.e.f.11-10-1982. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(69)ELT560TriDel
..... and 173c of the central excise rules, 1944 (hereinafter referred to as the 'rules') were invoked, and they were asked to show cause as to why their goods should not be assessed to duty under section 4 of the act on the prices at which they were sold by singer, and accordingly a demand of central excise duty for rs. ..... letter to the appellants on 3-1-1979 to the effect that he had come to a conclusion that singer were not acting as their distributors and that the prices charged by them to singer were acceptable as assessable value.7. ..... under that notification, in place of determining the assessable value under section 4 of the act, the assessments could be made on the basis of the invoice prices, subject to the conditions as laid down ..... to show cause as to why they should not be asked to file their price lists in part iv as required under section 4(l)(a) proviso (iii) of the central excises and salt act, 1944 (hereinafter referred to as the 'act'), on the basis of the prices charged by singer, from their customers.5. ..... of relationship between simac and singer, singer's interest in the sale of simac products, simac's dependence on singer for finances, sale, marketing etc. ..... , against the order-in-review dated 15-10-1982, passed by the collector of central ..... cell)30-11 /79 dated 15-10-1982, the collector of central excise, bombay ii observed that the invoice prices of simac were influenced by commercial, financial and other relationship by contract or otherwise and that ..... india -1982 (10) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC563Tri(Delhi)
..... goods other than salt which are produced or manufactured in (india) and a duty on salt manufactured, in or imported by land into, any part of (india) as, and at the rates, set forth in the (schedule to the central excise tariff act, 1985)".but this collection of levy and recovery of duty is postponed till the date of actual removal. ..... in this context, he referred to the charging section 3 of the central excises and salt act, 1944 which did not deal about the ownership or title of the goods, but merely dealt with the removal of the goods from the factory. ..... finance ltd. ..... the moment new goods known in the market come into existence, such goods become liable to duty as per section 3 of the central excises and salt act, 1944 which reads as follows : "section 3. ..... finance ltd. ..... sea customs act para 25, which is noted herein below : * * * * * * 8. ..... union of india and others [1982 (10) e.l.t. ..... duties specified in the "(schedule to the central excise tariff act, 1985) to be levied". ..... 8480.00 of central excise tariff act, 1985 valued at rs. ..... the sale invoice by itself has created a liability for sale is without any substance and against the very concept of chargeability and leviability of excise duty as laid down in the charging section 3 of central excises & salt act, 1944.9. ..... , sea customs act (1878), s. 20 (2).6. ld. ..... these moulds were classified under heading 84.80 of central excise tariff act, 1985. ..... 3,25,66,000/- under sub-section (2) of section 3 of the central excises and salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(75)ELT305TriDel
..... 16 lakhs in cash and another equal amount by way of bank guarantee in terms of section 129e of the customs act, 1962 within 16 weeks from the date of the receipt of the order.compliance was to be reported after 20 weeks from the date of issue of the order. ..... the senior counsel further submitted that the applicants would plead for a lenient view in the matter because of the deterioration in his finance subsequent to the passing of the tribunal's stay order. ..... had dismissed the petition and passed the following order :- this petition is directed against an order of customs, excise and gold (control) appellate tribunal passed in various applications of the petitioner under section 129e of customs act, 1962. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(77)ELT100TriDel
..... this definition, which is an inclusive definition, is of wider scope and it will be reasonable to interpret the term 'wholesale trade' occurring in section 4(4) (e) of the act alongwith this definition of 'wholesale dealer' and it is to be applied in interpreting section 4 also because there nothing to show that this definition would be repugnant to provisions in the determination of assessable value under section 4. ..... of the articles manufactured on certain terms and conditions, it would not follow from that alone that the price for those sales would not be the 'wholesale cash price' for the purpose of section 4(a) of the act if the agreements were made at arms length and in the usual course of business. ..... disposing of party's appeal against assistant collector's order, collector (appeals) held that there is no evidence to indicate that men, materials, machinery and finance were provided by m/s. ..... the finances and manpower is wholly that of the respondnents and there is no case made out of any mutuality of interest in each others business as between the respondents and tomco. ..... further, m/s.tomco, being a manufacturer who has also arranged to get the detergent cakes manufactured and supplied through agent, cannot be held as wholesale dealer within the meaning of section 4(4) (e) of central excises & salt act, 1944, and, therefore, assessable value declared by m/s. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(110)ELT647TriDel
..... following questions arise : (1) whether the provisions of rule 57c are attracted in cases where the final products are cleared without availing of exemption from whole of duty of excise (2) whether the provisions of explanatory notes appended to the finance bill, 1994 are applicable to unregistered units the above draft statement of reference may be circulated to both the sides and placed before the bench for finalisation on 24-2-1997 ..... (4) whether the provisions of explanatory notes appended to the finance bill, 1994 will apply to unregistered units also. ..... the above reference application has been filed under section 35g of the central excises and salt act, 1944 with reference to the final order no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(104)ELT115TriDel
..... such permission is granted by the ministry of commerce after the applications are scrutinised and cleared by committee consisting of not only the officials of that ministry but also from the ministry of finance and member (customs), of central board of excise and customs. ..... a circular no.314/30/97-c, dated 6-5-1997 clarifying that a broader view is called for in respect of interpretation of the provisions of notification 1/95 and that the exemption may not be restricted only to cases where manufacture under section 2(f) of central excise act is involved. ..... it was therefore indicated that the term manufacture for the purpose of export is under this meaning than that used in section 2(f) of central excise act. ..... it was, clarified in the said circular that the export oriented scheme covers even those activities which may not be strictly considered as manufacture under section 2(f) of central excise act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC69Tri(Delhi)
..... specially constituted board of approval for 100% eou which comprised inter alia of a representative from the department of revenue, ministry of finance approved the activity of the respondents and granted the licence. ..... zone board that the board comprised of representatives of the ministry of commerce, ministry of industry, directorate general of technical development, chief controller of imports & exports, industrial development bank of india and the ministry of finance, department of economic affairs as well as the member (customs), c.b.e.c. ..... the longer period of limitation under section 28 of the customs act, 1962 was also invoked.3.1 on adjudication the concerned commissioner of customs dropped ..... briefly stating, come to the conclusion that the definition of manufacture as given in section 2(f) of the central excise act cannot be applied to the expression 'manufacture' employed in notification no. 13/81. ..... the purpose of the central excise act is to collect duty on manufacture of goods in india whereas the purpose of the notification is to promote export.therefore, a broader view has to be taken and we note that it has been taken by the cbec in a similar worded ..... revenue submits that central excise act is a cognate and related act to the customs act. ..... of invoking larger period of limitation, that is, 5 years in terms of section 28 of the customs act would not apply.9. ..... may not be restricted only to cases where 'manufacture' under section 2(f) of the central excise act is involved. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT386TriDel
..... the rate of duty as enhanced in the budget day is payable in terms of the undertaking, on budget day clearance between 1700 hours and 2400 hours, and there is no conflict with the provisions of the provisional collection of taxes act, which act applies to collection of duty at rates enhanced by the finance bill pending its enactment in respect of clearances made after 00 hours' on the next day of presentation of the budget. ..... as per the finance bill, 1992, rate of duty on cables was enhanced from 25% to 30% ad valorem and therefore, in terms of the undertaking furnished under rule 224(2a), the jurisdictional superintendent demanded defferential duty of rs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(130)ELT931TriDel
..... the issue as to whether the change in the tariff entry from one heading/sub-heading to another takes place on presentation of the finance bill or after its passing, in order to deny the benefit of any exemption notification to the assessee which he was earlier availing, has been set at rest by the apex court in piece electronics & electrical v. ..... since this act does not take into account of the exemption notification nor shifting of goods to another tariff entry amounts to new imposition, therefore, such proposed change would not become operative immediately from the date of presentation of the finance bill but from the date of its enactment". ..... in that case the apex court has ruled that, "the .bill proposing imposition or increase of duties of customs or excise will have immediate effect only if a declaration had been made under section 3 of provisional collection of taxes act, 1931. ..... the proposed shifting of goods (exempted) from one tariff item to another is not covered by the provisional collection of taxes act. .....
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