Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 5a advance rulings Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 42 results (0.232 seconds)

Collector of C. Excise Vs. Motley Industries (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC381Tri(Delhi)

..... that the expression therefore, negatives any plea that the whole of provisions of the central excises act have been incorporated by virtue of section 3(3) of the additional duties act. we also note that this section has been amended by virtue of the finance act, 1994, dated 13-5-1994 to include the penal provisions of the cesa, 1944 within its scope.5. in view ..... rather unnecessary..."the high court further held that there was no substance in the argument of the revenue that chapter ii of the central excises act deals with levy and collection of duty and all sections under that chapter would be applicable as that chapter contains provisions for offences and penalties and all the sections can hardly be said to be related to levy .....

Nokia (i) Pvt. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... service providers, be they individuals, partnership concerns or incorporated companies. it will also be noticed that while defining offences by companies under section 81 of the finance act, 1994, as it existed at the relevant time in the explanation thereto, it was provided that for the purpose of that section "company" means any body corporate ..... services provided by a consulting engineer and hence taxable. in the opening part of the said circular, reference was made to section 65(2) of the finance act, 1994 defining consulting engineer in paragraph 2. further reference was made to construction agencies which took up turnkey projects for construction of flats, administrative buildings etc. the ..... the decision of the tribunal did not call for any interference. in that case, the notification 11/97-cus. exempted from duty computer software falling under chapter 49 or heading 85.24 of the tariff.tata consultancy services v. state of andhra pradesh reported in 2004 (178) elt 22 (sc) was cited .....

Real Mathematic Classes Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... finance act, 1994. the order was passed in exercise of suo moto revisional power under section 84 of the finance act. section 84 of the act lays down that the commissioner may call for the record of proceedings in which an adjudicating authority has passed any decision or order, make such inquiry or cause such inquiry to be made and, subject to the provisions of this chapter ..... excise, ludhiana v. sigma steel tubes context of section 11ac of the central excise act which is pari materia to section 78 of the finance act, 1994 and therefore, lends no assistance to the appellant. section 78 of the act provides for imposition of penalty in cases of fraud, collusion, wilful mis-statement or ..... meaning of sub-clause (zzc) of clause (105) of section 65 of the finance act since the beginning of the enactment."commercial training or coaching" has been defined in clause (26) of section 65 of the finance act to mean any training or coaching provided by a commercial training or coaching centre and .....

Vivek Re-rolling Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)LC562Tri(Delhi)

..... of notification 208/83 dated 1-8-1983. he stated that the definition of angles, shapes and sections appearing in note l(n) to chapter 72 also did not undergo any significant change consequent to the finance act, 1988. he argued that the definition of "angles, shapes and sections" having remained almost the same after 1-3-1988, the position as ..... inputs used in the manufacture thereof not being specified in the notification 202/88, on the ratio of the tribunal's final order e/161/94-b1, dated 9-3-1994 in the case of chamundi steels re-rolling mills v. collector of central excise, bangalore and thejagraon machine tools v.collector of central excise, reported in 1993 (65) ..... re-rollable scrap" in terms of the relevant order of the ministry. in this regard it is seen that in final order e/161/94-b1, dated 9-3-1994, the tribunal having regard to the appellants contention that if benefit of notification no. 202/88 is disallowed they would be entitled to modvat credit in terms of notification no .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... .51 and 28.04.51. the rate of duty payable on un-manufactured tobacco was increased by the finance act of 1951. though the act became law on 28.4.51, by section 6(2) of the finance act, the rates introduced by the act were deemed to have had effect on and from 1.3.51. a demand was made on 4. ..... self-removal procedure, the provisions of rule 9(2) are applicable, subject to the condition that if any particular provision was in conflict with the provisions as contained in chapter viia, [relating to self removal procedure] then such provision could not be applicable with regard to the excisable goods covered by the scheme of self-removal procedure. we ..... to all excisable goods, whether they are covered by the scheme of srp or physical control system. there is no conflict between these provisions and the provisions contained in chapter viia in this regard. it had been argued that rule 9 provides that no excisable goods could be removed under rule 9(1) except on presentation of an application .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... brands. the other concerns who are also appellants manufacture cigarette as job workers of itc. cigarettes fell under erstwhile t.i. 4(11) (2) and presently fall under chapter 24 of central excise tariff. central excise duty on cigarettes was ad valorem prior to 1-3-1983 (except under notification no. 30/79 which provided for effective rate ..... the rules with intent to evade payment of duty has been provided for under section 11a(c) of the central excises act, 1944 which has been introduced under finance (no. 2) act of 1996. after this provision came into effect penalty will be attracted under it even if the assessee meets the requirement of rule 9(1) but there ..... it would not have been possible for observing the impact of the revised wholesale price and printed price circulated by the calcutta head office of itc on 9-2-1994. this conclusion is assailed by learned counsel according to whom two days would be sufficient to observe market conditions and prepare a detailed statement like a8. we .....

Jawahar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC387Tri(Delhi)

..... am proposing the following relaxation in the modvat rules: allowing modvat credit for specified quality control testing pollution control and r&d equipment.' 9. para 38 of the finance minister's speech on budget 1996 reads as under: "138 the modvat scheme which provides for duty credit on inputs and capital goods has been liberalised considerably over the ..... not retrospective in operation.3. in the case of jawahar mills ltd., modvat credit has been denied on power cables and capacitors; the period of dispute is march 1994 to october 1994. this case has been referred to the larger bench by misc.order no. 52/98, dated 27-1-1998 1998 (100) e.l.t. 41 (tribunal), ..... reads as under: (1) 'capital goods' means, following goods falling within the schedule of the central excise tariff act, 1985 (5 of 1986) and used in the factory of the manufacturer, namely, (a) all the goods falling under chapter 84 (other than those falling under heading 84.07 to 84.09, compressors falling under heading 84.14 and of .....

Cellulose Products of India Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(82)ELT147TriDel

..... etc. is under the control of state authorities. as you are aware, heading 22.04 was deleted from the central excise tariff with effect from 12-5-1989 by the finance act, 1989. while the issue whether rectified spirit/industrial alcohol etc. which is not of i.c. engine grade is covered by tariff item no. 6(ii) of the ..... to specific users and evidence was available regarding their enduse. in the circumstances, the claim for concessional assessment was not rejectable only for the reason that the procedure under chapter x had not been followed.25. our findings to the above effect are equally applicable to all the appeals considered by us in this group of cases. we have ..... i.c. engines is very significant. he also referred to the decision of the supreme court in india cable co. limited v. collector of central excise, calcutta [reported in 1994 (74) e.l.t. 22 (sc)] wherein it had been held that marketability of goods is essential for their dutiability. their product is not marketable and is not .....

S.R. Foils Ltd., New Delhi Vs. Cce, New Delhi

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(76)ECC358

..... on duty amounts under section 11ab. he submitted that sections 11ac and 11ab were introduced in the statute, by finance act 1996, w.e.f.28.09.1996 only and that the provisions had no retrospective effect. he cited case law ..... excise tariff]. we note that the analogy is befitting the context and it could very well be held that the provision of a separate chapter heading (48.18) for tissue papers of smaller sizes than those in jumbo rolls (48.03) did not, by itself, purport to ..... pertaining to limitation.the scn dated 12.07.1999 demanding central excise duty on the aforesaid products relates to the period 01.04.1994 to 31.03.1999. the appellants have submitted that a major part of the demand is beyond the normal period of six months ..... -barred. hence the company has to pay duty of excise on the chapati wraps manufactured and cleared from their factory during 01.04.1994 to 30.09.1999 as also on those seized by the department from their office/factory premises during such period. however, as we .....

Meghdoot Gramodyog Sewa Sansthan Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(153)ELT695TriDel

..... .l.t. 610 wherein the tribunal has held as under :- "25... the notes explaining the important changes made in the central excise duty under the finance bill, 1994 (quoted in the earlier portion of this order) would show that exemption from excise duty on all patent or proprietary medicines of homoeopathic, unani, siddha, ayurvedic ..... are manufactured as per their own formula but all the ingredients are mentioned in the authoritative text books on ayurveda.3.1 the learned counsel submitted that chapter 30 of the tariff covers "pharmaceutical products''. heading no. 30.03 covers "medicaments (including veterinary medicaments)" and sub-heading 3003.30 covers "medicaments including ..... the following products : 2.2 he mentioned that appellants manufacture these products on the strength of the ayurvedic drug licence under the drugs and cosmetics act 1940; that the ingredients based on which the products are manufactured are duly mentioned in the authoritative ayurvedic text book i.e. bhava prakash, .....