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 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1994)50ITD37(Delhi)
..... 'profits and gains of business or profession (which again will include the three export incentives). the operation of section 80hhc read with section 28, as amended by the finance act, 1990, can be illustrated by way of the following examples : deduction under section 80hhc, if entire export proceeds, i.e., rs. 100 lakhs is brought into ..... the provisions of section 80ab, which is a controlling section to allow deductions with reference to the incomes included in the gross total income of the assessee under chapter vi-a and, therefore, that is a controlling section. (4) this controlling section deems every activity as a separate activity, entitled to deduction under the ..... edition viii, volume 3, at page 3220, and pressing into service the ruling of the calcutta high court in the case of cit v. indian products ltd. [1994] 207 itr 647, the learned advocate, dr.narayanan, submitted that in certain circumstances even the heading of the section assumes importance and becomes relevant as an aid .....
Tag this Judgment!Court : Delhi
Reported in : 1994(30)DRJ692
..... to it.(24) before proceeding further, it is necessary to clarify that i am not considering the effect of the words added to section 269ug(1) by the finance act, 1993. as per this addition on the purchase order being made by the appropriate authority, the property shall, on the date of the order, vest in the ..... petitioner commits default in making payment of the balance consideration as aforesaid, the interim orders made earlier shall stand vacated and necessary consequences as contained in chapter xx- c of the act shall follow as from the date when the stay stands vacated. (iv) the property in question shall be in custodia legis and the concerned ..... order of the appropriate authority stood vacated, by virtue of direction no. (iii) contained in the order dated 11.5.1989; thereforee, the necessary consequences under chapter xx-c, permitted by this court shall have to be clarified as to whether the statutory consequences would include auctioning of the property by the central government after .....
Tag this Judgment!Court : Delhi
Reported in : 1995(79)ELT197(Del)
..... enhancing the export obligation from 14,497.5 kgs. to 22,230 kgs. of polyester fabric. there are four respondents, these being union of india in the ministry of finance; collector of customs, new delhi; central excise & gold (control) appellate tribunal, new delhi; and the joint chief controller of imports and exports, ludhiana. 2. in ..... the import and export policy for the period april 1988-march 1991, chapter xix related to 'duty exemption scheme'. it is not necessary for us to refer to the scheme in detail expect to note that an indian exporter, who has firm ..... import trade control authority to invalidate the license. the import trade control authority also did not contend that there was any breach of the imports and exports (control) act, 1947, or the imports (control) order, 1955. in these circumstances, it has to be held that the import was valid and the action of the customs .....
Tag this Judgment!Court : Delhi
Reported in : (1994)221CTR(Del)431; ILR1998Delhi247; [1995]211ITR861(Delhi)
..... to provide for deduction of tax at source from commission or brokerage, etc. this section had a very limited life and it was given up by virtue of the finance act, 1992, and the life of the said section was confined up to june 1, 1992. all the above several proposals, made one after the other to rope in ..... bill, 1967, section 194a was sought to be introduced. the relevant section in the bill was as follows (see [1967] 64 itr 109 : '30. amendment of chapter xvii. - in chapter xvii of the income-tax act, under the sub-heading 'b - deduction at source', - (1) in section 193, the explanationn shall be omitted. (2) after section 194, the following section ..... service contracts, labour contracts, material contracts as well as works contracts, etc.' 26. it is practically repeated in paragraph 7 of circular no. 681, dated march 8, 1994 (see [1994] 206 itr 299. 27. thereforee, it has to be seen whether the inference drawn by the board from the aforesaid decision of the supreme court is correct or not .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)52ITD385(Delhi)
..... who is engaged in the business of export out of india of any goods or merchandise to which section 80hhc applies subject to fulfilment of certain conditions specified thereunder. finance (no. 2) act, 1991 inserted explanation (aa) to section 80hhc which reads as under: 'export out of india' shall not include any transaction by way of sale or otherwise ..... transit or transhipment of baggage from one custom station to another or to a place outside india. apart from that special provisions have been made under chapter xi of the customs act, 1962 for dealing with the baggage accompanied or unaccompanied. the relevant sections are sections 77 to 84. sections 82 to 84 deal with the goods ..... been placed on the decision of the tribunal in the case of assessing officer v. gem arts [it appeal no. 323 (delhi) of 1990, dated 21-2-1994].3. the learned counsel for the assessee has conceded before us that section 80hhc has been amended retrospectively but has prayed that the matter may be remitted back to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC545Tri(Delhi)
..... the tribunal having regard to the wordings of heading 56.02 and sub-heading 5702.20 and 5702.90 and also the relevant notes to chapters 56 & 57 of the schedule to the central excise tariff act, 1985 came to the findings that the goods in question were more specifically covered by heading 52.02 which reads as "felt, whether ..... ld. jdr stated that as held by the supreme court in the case of m/s. novopan india ltd. v.collector of central excise & customs, hyderabad, reported in 1994 (73) e.l.t. 769 (sc), commercial understanding of an item and not its scientific or technical description has to determine its classification. he added that material in question ..... e.l.t. 1607 (sc), the supreme court had, while holding that 'dryer felts' are 'textiles' classifiable under item 30, schedule 'b' to the punjab general sales tax act, 1948 observed that there has been such phenomenal advance in science and technology and so many new techniques have been invented for making fabric out of yarn that it would .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT174TriDel
..... correct. the aforesaid notification reads as follows : "the central government exempts silicon aluminium oxide, including zir-conia aluminium oxide, falling within chapter 28 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india for manufacture of grinding wheels and other abrasive products, from so much of ..... canning (20th edition). the appellants contend that assistant collector's reliance on this material is out of context, as the book discusses abrasive composition under chapter 2 of that book. the relevant portion of assistant collector's order is reproduced hereinbelow: "the dispute remains only as to whether polishing compositions and ..... arisen whether an application under rule 23 was required and the collector's application no. 1442/94-c for additional evidence. (received on 23-12-1994) could not be accepted at this stage.i, therefore, confined myself to the documents which were before the original bench and considered the matter within the .....
Tag this Judgment!Court : Delhi
Reported in : 1995(32)DRJ545
..... was served with the preventive detention order under section 3(1) of the consideration of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to''cofeposa') passed by the respondent on 2.5.1994 on the same day while he was in judicial custody. he was also served with the grounds of detention and list of ..... order. the detention order was passed by mr.mahendra prasad, gh the affidavit has been filed by mr.k.l.verma, joint secretary, department of revenue, ministry of finance. what mr.kumar has contended is that when the allegations are of non- application of mind, double detention, affidavit of the detaining authority, who has clamped the detention ..... that the affidavit of detaining authority i.e. mr.mahendra prasad, who was at the relevant time was joint secretary in the department of revenue, ministry of finance when the detention order was passed and instead the return has been filed by mr.k.l.verma, who is at present joint secretary in the department of .....
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