Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC475Tri(Delhi)
..... 14-5-1992 meaning thereby that an additional collector of central excise is not a 'collector' for purposes of appeal. the appeals against the impugned order passed before enactment of finance act, 1992 would, however, continue to lie to the cegat in terms of central board of excise & customs, new delhi's letter f. no. 208/26/92-c.e. ..... they relate to any decision or order passed by an additional collector of customs immediately before the date on which the finance bill, 1992 receives the assent of the president." no ..... doubts in the form of section 115 of the finance bill which reads thus : "115. removal of doubts - for the removal of doubts, it is hereby declared that notwithstanding the amendment made in clause (8) of section 2 of the customs act, 1962 (52 of 1962), by this act, the provisions of chapter xv shall continue to apply in so far as .....
Tag this Judgment!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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT386TriDel
..... as the interpretation we have put has grave consequences for the revenue as similar terminology as used in sections 3(3) of the additional duties act has been used in various finance acts and other enactments, but then article 265 of the constitution mandates that no tax shall be levied and collected except by authority of law. there ..... receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrears of land revenue." provisions of chapter x of indian penal code, especially sectionss 176 and 177 (omission to give notice or information to public servant by person legally bound to give it and ..... learned counsel for the appellants that the same reasoning holds good in respect of levy of cess under khadi & other industries development (additional excise duty on cloth) act, 1953.accordingly, following the order of the delhi high court (supra) we set aside the confiscation of the processed fabrics both in transit from the matador and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC378Tri(Delhi)
..... date for filing the appeal was 18-4-1993. he pleaded that probably the appellant with mistaken belief had filed the appeal before collector (appeals), as by amendment law vide finance act, 1992, the forum of first appeal was changed from the tribunal to the collector (appeals) whereas in the present matter, the order was passed by the additional collector. ..... the date of the communication of the order. the date of the order was 12-3-1992. shri r.k. habbu, learned advocate pleaded that bona fidely acting on the provisions of finance act, 1992, the appellant had filed the appeal before the collector (appeals) as after the amendment, where the order was passed by the additional collector, the appeal ..... lies to the collector (appeals) and not to the tribunal.here, in the present matter, the date of the order was 12-3-1992. the finance act came into force with effect from 14-5-1992 but the order has been passed by the authority before this date that is 12-3-1992.though the order has .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT940TriDel
..... the terms of the notification were not mandatory but only being directory the benefit cannot be denied. he submitted that the word "and" appearing in para 34(3) of chapter iii of the policy has to be read conjointly and not independently. in this context, he relied on the ruling rendered in the case of suhrid geigy ltd. v. ..... the baggage rules and as rightly pointed out by the ld.advocate that as per section 44 of the customs act, the chapter vii does not apply to (a) baggage and (b) goods imported or to be exported by the post. chapter vii deals with clearance of imported goods and export goods. therefore, the question of filing of bill of entry ..... medical equipment being more than 7 years old and older than what was permitted in the import licence and hence liable for confiscation under section 111(d) of the act. this finding has been challenged by the importer on the basis of the chartered engineer's certificate. although the certificate states that the equipment had been manufactured in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(53)LC188Tri(Delhi)
..... the reasons stated above we hold that the 'shells' of cigarette packets manufactured by the petitioner are not excisable under entry 17(4) of the first schedule as introduced by finance act, 1982. impugned orders dated 7th april, 1982 and 30th april, 1982 are quashed and set aside. 2. ...the petitioner manufactures, the outer shell and the inner slide ..... duty and are not entitled to exemption as per the notification. it is not in dispute that prior to the introduction of tariff item 17(4) by the finance bill of 1982, the outer shells and inner slides were classified under tariff item 68 and they were exempted from the whole of the duty. even while considering ..... was issued wherein the central government exempts articles of paper or paper board, falling under sub-item (4) of item no. 17 of the first schedule to above act, from the whole of the duty of excise leviable thereon provided that no such exemption shall apply to printed boxes and printed cartons (including flattened or folded printed .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC49Tri(Delhi)
..... .i. 34a, even then, the sintered bushes and parts for motor vehicle application were classified as "unspecified parts" under the same tariff. they stated that under the finance act, 1979, all the items which were unspecified under t.i. 34a were transferred to t.i. 68 and accordingly their products came to be classified under t.i. ..... department. the definition of thin-walled bearings as bearing in the book "plain bearing design handbook by shri r.j. welsh published by butterworths" at page 67 in chapter 8 states "thin-walled bearings" as follows: from the reading of the above definition, one point is very clear that thin-walled bearings are essentially flexible and ..... bushes and parts thereof (different sizes and shapes) as thin walled bearings falling under erstwhile tariff item 34a of the first schedule of the central excises & salt act, 1944, as against the claim of the appellants for classification under tariff item 68. the assessee was issued with a show cause notice dt. 8-8-1986 calling .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC228Tri(Delhi)
..... 's certificate. the learnedcounsel submitted that his alternative plea was that prior to the amendmentof note 2(i)(b) if chapter 30 of the central excise tariff act, 1985 on13-5-1986 in terms of the finance act, of 1986 the salicylic acid inquestion was classifiable as 'medicament' under sub-heading 3003.20. hesubmitted that since the ..... expression "put up in measured doses or inpackings for retail sale or for use in hospitals" can be deemed to havebeen added to clause (b) of note 2 (i) of chapter 30 only on enactment ofthe finance ..... during the period prior tothe amendment of note 2 of chapter 30 salicylic acid of technical grade wasclassifiable under sub-heading 3003.20. in this regard it is seen thatprior to the introduction of the finance bill of 1986 note 2(i) of chapter30 of the central excise tariff act, 1985 read as under:- (1) 'medicaments' means .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(75)ELT427TriDel
..... as the interpretation we have put has grave consequences for the revenue as similar terminology as used in section 3(3) of the additional duties act has been used in various finance acts and other enactments, but then article 265 of the constitution mandates that no tax shall be levied and collected except by authority of law. there ..... on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrears of land revenue." provisions of chapter x of indian penal code, especially sections 176 and 177 (omission to give notice or information to public servant by person legally bound to give it and furnishing ..... hon.delhi court have also passed some interim orders and issued directions for early disposal of the appeal.4. the matters came up for final hearing on 13-4-1994, when shri jitender singh, advocate appeared for the appellants. smt. c.g. lal, sdr represented the respondent.5. shri jitender singh, the learned advocate referred to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(53)LC442Tri(Delhi)
..... decisions which were pronounced before the explanation to section 4(4)(d)(ii) of the act was inserted by finance act no.47 of 1982. there is no amendment to the petition, inter alia, challenging the amendment to section 4 of ..... in which such cement is delivered at the time of removal from the factory. but, that notification, namely, government of india, ministry of finance (deptt. of revenue & insurance) notification no. 8/76 dated 9.1.1976 cannot be given any retrospective operation. by necessary implication of ..... applicable in view of the recent statutory provision made by the finance bill of 1982 in introducing an explanation to sub-clause (ii) of clause (d) of sub-section (4) of section 4 of the act. the result of the amendment is that the exempted amount ..... the act by virtue of aforesaid explanation. moreover, it is an admitted position that the petitioners- .....
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