Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(127)ELT149TriDel
..... stood classified in chapter 90 during such period. the commissioner (appeals) took note of this position and, by the impugned order, held that any further duty could not be demanded for the said period.4. the only ground raised by the revenue in the appeal is that, by virtue of the provisions of section 110 of the finance act, 2000, ..... submissions. it is now settled law that a circular of the board is binding on the departmental authorities. the earlier circular dated 24-1-1994 which held the classification of the products under chapter 90 of the tariff remained in force till it was superseded by the circular dated 5-4-1999. the impugned demand is for a period ..... govern classification of any goods for the relevant time. on a perusal of the aforesaid circular dated 5-4-1999 which contains reference to earlier circular dated 24-1-1994, we observe that the classification of std/pco monitor as per the earlier circular was under tariff heading 90.20 and that the board changed their stand and laid .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(149)ELT716TriDel
..... etc., classifiable under chapters 82 and 84 of the central excise tariff, in their forging division. they had filed declaration for availing of the benefit of modvat credit in respect of the above inputs and final products on 17.3.1994. with effect from 1.8.1997 section 3-a was inserted by section 81 of the finance act, 1997 (26 of ..... for charging excise duty on the basis of capacity of production in respect of the notified goods. this section 3-a was inserted in the act by section 81 of the finance act, 1997 (26 of 1997). under notification no. 31/97-ce(nt) dated 1.8.1997 (as amended) hot rolled products of non-alloy steel, falling under sub-heading ..... when used in the manufacture of their final products manufactured in their own forging division. they had filed a declaration on 17.3.1994. when the appellants started paying central excise duty under section 3-a of the act, the benefit of modvat credit was sought to be denied to them on the ground that the provisions of notification no. 58 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(81)ECC353
..... we agree with the findings of the id. commissioner reading as. in view of the above the subject order-in-original is revised under section 84 of chapter v of finance act, 94, and the party is directed to calculate and supply the gross freight figures for the period 16.11.97 to 2.6.98 based on a ..... to 2.6.98 were dropped. however, in the finance bill, 2000 clauses 112 and 113 were introduced and on enactment of finance act, 2000 these two clauses became sections 116 and 117 of chapter v of the finance act, 2000. he submits that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. ..... rejected.7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 & 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax was raised by issue of scns. before .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC176Tri(Delhi)
..... we agree with the findings of the id. commissioner reading as - in view of the above the subject order-in-original is revised under section 84 of chapter v of finance act, 94 and the party is directed to calculate and supply the gross freight figures for the period 16-11-97 to 2-6-98 based on a chartered ..... to 2-6-98 were dropped. however, in the finance bill, 2000 clauses 112 and 113 were introduced and on enactment of finance act, 2000 these two clauses became sections 116 and 117 of chapter v of the finance act, 2000. he submits that with the introduction of these two new sections in the finance act, 2000, service tax along with interest became payable. ..... .7. we have, however, perused the evidence on record, the case law cited as also the finance act introducing service tax and sections 116 and 117 of the finance act, 2000. we note that service tax was introduced under service tax rules, 1994. pursuant to these service tax rules, demand of service tax was raised by issue of scns. before .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(109)ECC547
..... manufacture-in-bond, but also contemplated a bond in terms of the relevant notification as applicable for export of the finished products.13. the government of india, ministry of finance had issued a circular in the context of paragraph 88 of exim policy (circular no. 38/96-cus dated 09.07.1996), referring to the exemption notifications under ..... prop, of m/s brgl having given a general bond in terms of the proviso to section 59(3) of the said act.11. the relevant period fell within the export and import policy of 1992-1997. chapter viii of that policy dealt with diamond, gem and jewellery export promotion scheme. we are concern with the scheme announced in paragraph ..... under the notification no. 80/97-cus dated 21.10.1997 was rejected on the ground that the clearance of 23 kgs. of gold was effected between july 1994 to december 1994 and therefore, the benefit of the notification could not be given to the appellant with retrospective effect.7. it was contended by the learned counsel on behalf .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2007)(120)ECC443
..... no question of levy of the said education cess in the nature of excise duty can ever arise.there was, therefore, no need to incorporate the provisions of chapter vi of finance act, 2004 in the said notification. the reasoning of the commissioner (appeals) that because education cess in the nature of excise duty which can be levied and collected ..... that there is no separate scheme of exemption from education cess in the nature of excise duty contemplated in the provisions of chapter vi of the finance act, 2004 nor does such requirement flow from any of the three acts in respect of which duty exemption has been granted under the said notification.7. the contention raised on behalf of the ..... was not specified in the notification.4. the controversy before us centres around the interpretation of the provisions of section 93 of chapter vi of the finance act, 2004, which provides for levy and collection of education cess on excisable goods which was in the nature of excise duty, at the rate of 2% .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC192Tri(Delhi)
..... the case. his argument thus in short is that the time-limit provided for an appeal under sub-section (3) of section 129a of the customs act, 1962 as substituted by finance act, 1980 should be retrospectively applied to the present show cause notice. in support of his argument, sh. m.a. rangaswamy, learned advocate relied on amin ..... on 5-4-1980 accepted the appellants plea and partly allowed the respondents, appeals. government of india, ministry of finance, department of revenue purporting to act under section 131(3) of the customs act, 1962 (hereinafter the act) issued notices dated 13-8-1981 to the present respondents and also to m/s.thomson press calling upon them ..... plea that the show cause notice was time-barred. the argument is that section 131 of the customs act, 1962 no more exist in the statute book, as a completely new chapter has been substituted in place of the old chapter. the present proceedings are an appeal before the tribunal and the time limit provided for an appeal .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC332Tri(Delhi)
..... would reveal that it has no force.4. for the proper appreciation of the controversy it would be advantageous to trace the legislative provisions of both the acts.customs act, 1962 was amended by finance act, 44 of 1980, inter-alia, making provisions for the constitution of the "appellate tribunal".section 2(1-b) of the customs ..... the case of harish chandra v. triloki singh, air 1957 sc 444 wherein while dealing with the meaning of words 'trial of election petition' under chapter-ill of the representation of the people act, 1951 their lordships held that the word 'trial' has been used in the wider sense as meaning the entire proceedings before the tribunal from the ..... in our considered opinion, in the context of the provisions of section 129c of the customs act and section 35d of the central excises & salt act is of no consequence. in the first place there is not the slightest indication in the finance act of 1980 or in the notes on clauses that any such drastic curtailment of powers such as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(38)ECC280
..... proposition. subject to the above submissions, shri lakshmi kumaran made the following further propositions:- (a) chapter 4 of the central excise tariff act has not been completely aligned with chapter 4 of hsn. chapter note (3) is not found in hsn and chapter note (4) of the central excise tariff is different from that in hsn. the scope and ..... that vitamins not found in milk can also be added and still the product would continue to fall under chapter note (4). shri lakshmi kumaran claimed that since the coverage of goods under central excise tariff act is more than what is covered in hsn, these general notes ipso facto will apply to heading 0404 read ..... with chapter note (4) of the central excise tariff act. he claimed that it was incorrect to say that central excise tariff act has discarded the general explanatory note of hsn. (d) the governing principles of classification of goods under chapter 4 are - (b) whether it has any additives .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(43)LC271Tri(Delhi)
..... falls within chapter 90 of the schedule. the notification is specific in respect of colour scanners. there is nothing in the notification which ..... as basic customs duty. there are several other duties of customs one of them being auxiliary duty of customs, the authority for which flows from the annual finance acts, the finance act of 1986 being relevant in the present instance. notification no. 132/85, dated 19.4.1985 exempts goods falling under heading 98.01 of the aforesaid ..... 18. notification no. 311/86 exempts inter alia colour scanner falling within chapter 90 of the first schedule to the customs tariff act, when imported into india, from the whole of the auxiliary duty of the customs thereon under sub-section 1 of section 19 of finance act, 1986. there is no dispute that colour scanner, on its merits, .....
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