Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC651Tri(Delhi)
..... a perusal of the record shows and it is also not disputed that as per finance act, 1955, the tariff item 15-cet was as under :- this tariff item shows that soap, household and laundry was put in a separate sub-item (1) whereas toilet soap was put ..... that this was the correct position is supported by the budget speech of the deputy prime minister who was also the minister of finance on 28-2-1979, while introducing the finance bill, 1979, in which he stated that excise duties would go up on household and laundry soap from 5.25% to 20%, on low priced toilet soap from 10.5% to 15% and on high priced ..... the question arises whether it is permissible to look at the legislative history of tariff item 15, the explanatory memorandum to the finance bill, 1964, the budget speech of the finance minister in 1979 in order to ascertain the scope and coverage of the tariff entry and sub:entries and to arrive ..... shri jain took us to the explanation appended to the finance bill, 1964, extract of which the appellant has given in the memorandum of appeal as under :- "the tariff item relating to the power operated sector is being amended to provide for two rates of duty, one for all types and sizes of household and laundry soap and other for ..... therefore, words in the section of a statute are not to be interpreted by having these words in one hand ..... , a table containing different varieties of soaps has been given showing the quantity and value of shipments by all producers in 1977 for statistical purposes. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT425TriDel
..... 1) madras served on the appellants a notice under section 28(1) of the customs act, 1962 on the ground that the countervailing duty was chargeable at the tariff rate of 50% ad valorem.6 ..... of india (now transferred to the appellate tribunal under section 131b of the customs act, 1962) against the order-in-appeal no. ..... should have put forward before the trade wrong interpretation of the act but that cannot be held to estop the appellants from canvassing the true interpretation of the statute ..... 14aa of the first schedule to the central excises and salt act, 1944 (1 of 1944), and manufactured from benzene (derived from raw naphtha), on which the appropriate amount of duty of excise has already been paid, from so much of the duty of excise leviable on such caprolactam as is in excess of ..... the appellants have not proved on record that madras collectorate had issued any such trade notice on which they acted upon before taking clearance of the consigned goods. ..... exercise of the powers conferred by sub-rule (1) of rule8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue), no. ..... sometime arisen whether a plea of estoppel could be based on them in the case of jeetram shiv kumar v.state of haryana (1980 asc 1285) the supreme court held, that the govt.is not bound by its servants acting beyond the scope of authority. ..... (air 1977 punjab & haryana, page 268).18 ..... cencus 1978-24-d and 25-d) - 1977 e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT442TriDel
..... shri gupta referred to item 30 as it stood on 31-7-1976 and as amended by the finance act of 1982 when explanation ii. ..... in this appeal, it is urged that the contention that rule 10 contains a time limit of six months, whereas the notice received on 21st november, 1977 is for the period 18-3-1976 to 31-10-1977 part of which is beyond this and is timebarred has not been dealt with. ..... shri lakshmikumaran supported the action of the lower authorities.according to section 2(f), 'manufacture' applied to the complete product. ..... v-2 (30) 1447/78/4072 dated 2-5-1981 passed by the collector of central excise (appeals), bombay has been transferred to the tribunal by the government of india, for disposal as an appeal in terms of section 35p(2) of the central excises and salt act, 1944.2. ..... , wherein the intention in section 2(f) to remove any ambiguity as regards the precise stage when manufacture is completed, by including all processes incidental to completion of a manufactured product in the definition of "manufacture", was clarified. ..... in any case, no demand can be made for the period before 6-5-1977 as it is time barred.5. ..... on 29th september, 1977, the superintendent of central excise issued a show cause under rule 10a in respect of the period 18th march, 76 to 31st october, 77 for a short levy/nonlevy of rs. ..... 21-11-1977. ..... superintendent, central excise (1977 e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT488TriDel
..... other authority- (a) all duties of excise levied, assessed or collected during the said period on any excisable goods under the central excises act, shall be deemed to be and shall be deemed always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times; (b) no suit or other proceeding shall be maintained or contained in any court for the refund of, and no enforcement shall be ..... day of october, 1975 and ending with the 27th day of february, 1982 (hereinafter in this subsection referred to as the said period) under the central excises act, shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times and, accordingly notwith standing anything contained in any judgment, decree or order of any court, tribunal or ..... to increas3 the assessable value, our attention has also been drawn towards the fact that after the decision of the various high courts on this point, in the year 1982 the central excise act was amended by clause 47 of the finance bill, 1982 retrospectively w.e.f. 1-10-1975 and as per this amendment the matter stands resolved inasmuch as the amount of money that can be taken as duty under the central excises and ..... . in 1982, section 4 of the central excise act was amended by clause 47 of the finance bill, 1982 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT491TriDel
..... while we do not make any use of tariff item 25, as amended in 1983 by adding explanation defining iron and steel products, we note that under explanation (xiv) "strips' means hot or cold-rolled products, rolled approximately in rectangular cross-section of thickness usually 10 mms and below with mill, rolled trimmed or sheared edges and supplied in coil or flattened coil (straight length) form but excludes ..... in by finance act, 1983. ..... central excise, ar-i, baroda during his visit to the appellants' factory on enquiry found that the appellants' product was rectangular in cross-section having width ranging 3.8 mm to 4.2 mm and thickness of 0.8 mm; they were manufacturing the same by cold-rolled process. ..... questioned, why the definition of strip as set out in the present tariff as amended in 1983 and the earlier clarifications of the board did not squarely cover appellants' ..... argued that the bench could not make use of the amended tariff for deciding the present appeal, because the bench in ..... departmental clarifications which held the field before the amendment, 'strip' was word to word similarly ..... is the effect of the decision of the tribunal in m/s tigrania metal & steel industries' case in the present appeal the appellants' product undisputedly is not hot or cold rolled product and nor is it rectangular in cross-section nor does it have trimmed or sheared edges. ..... he further argued that according to amended tariff the appellants' product would not merit classification as strip but would be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT507TriDel
..... the captioned appeal was initially filed as a revision application before the central government which under section 35-p of the central excises & salt act, 1944, has come as transferred proceeding to this tribunal for disposal as if it were an appeal presented before ..... .85 to the appellants on the ground that while declaring the assessable value under section 4 of the central excises and salt act, they should have deducted from the sale price the duty actually paid i.e. ..... collector's orders, the appellants filed before the collector a revision application under section 35-a of the central excises and salt act urging that the assistant collector's order was a non- speaking order and that the appellants were entitled to avail themselves of the facility of proforma credit under notification ..... 178/77-central excises, dated the 18th june, 1977, the central government hereby exempts all excisable goods (hereinafter referred as "the said goods"), on which the duty of excise is leviable and in the manufacture of which any goods falling under item ..... exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india, in the ministry of finance (department of revenue and insurance), no. ..... exercise of the powers conferred by sub-rule (i) of rule 8 of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT524TriDel
..... in the prior case, the tribunal has held that the appellants would be entitled to the benefit of notification 105/78 because they have to be treated as "generating station" in the general sense of the terms as used in the electricity act particularly when no special or restrictive meaning has been assigned to this expression in the relevant notification. ..... in para 2.2 of the explanatory memorandum circulated separately in connection with the finance bill for 1978 it is stated as follows :- "it is the intention of the government to confine the levy to such current as is produced by the various generating stations, both in the public and private sectors, and meant for supply to different ..... there is nothing in the rules or the acts to hold that the appellants should be denied the benefit of a concessional rate of duly because they avail the exemption under a different notification intended for a different purpose. ..... electricity has been brought under the purview of the central excise act with effect from 1-3-78 as tariff item he. ..... the term generating station has not been defined in the central excise act, so it is relevant to advert to the definition in the electricity act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT122TriDel
..... and vipul shipyard envisaged that the vessel shall be built in compliance with the general arrangement plan, the specifications for hull machinery and electrical sections and further amend- ments agreed upon between the said parties. ..... the appellate collector has disallowed the claim firstly that section 3(41) of the marine shipping act has defined "sea-going in relation to a vessel" and that these vessels did not conform to the ..... " secondly, according to part v of the merchant shipping act, 1958, every sea going ship fitted with mechanical means of propulsion was required to be registered under section 406 of the act, unless such a ship did not exceed 15 tonnes net ..... 496/70 decided on 30-6-79, by the collector of central excise (appeals).section 3(41) of the merchant shipping act, 1958 defined "sea-going in relation to a vessel" means "a vessel proceeding to sea beyond inland waters or beyond waters declared to be smooth or partially smooth ..... the vessels, in question, would be sea-going vessels under the merchant shipping act, because they have actually proceeded to the sea beyond the inland waters and the mercantile marine department certificate produced amply proves the same ..... he relied on the finance minister's speech of 1980, while granting this exemption, which is as follows :- "ship building is a high priority industry and has an important part to play in promoting economic self-reliance ..... the finance minister's speech only emphasises the need to promote the indian ship-building .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT542TriDel
..... commissioner of sales tax, up (air 1981 supreme court 1079), in interpreting items in statutes like excise tax acts, resort should be had not to the scientific and technical term on expressions used, but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. ..... he pointed out that in page 3 para 0.1, it has been observed that the standard was adopted by the indian standard institution after the draft finalized by the glassware sectional committee had been approved by the chemical division council. ..... but that decision turned on the entries in the up sales tax act, one of which specifically related to toilet requisites. ..... having regard to such specialised significance and utility, the court held that the clinical syringes would not fall under the head 'glassware' under entry 39 of the schedule of the up sales tax act but would fall under entry no. ..... j 36) and secretary, ministry of finance v.w.s. ..... 679) and delhi cloth and general mills and company limited (1977 e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT606TriDel
..... . section 5(1) of the provisional collection of taxes act clearly refers to a situation in which a provision of a bill providing for the imposition or increase of a duty of customs or excise in respect of which a declaration (that it is expedient in the public interest that the provision of the bill relating to such imposition or increase shall have immediate effect) is made by the central government comes into operation as an enactment in an amended form before the expiry of the 75th day after the day on which the ..... of the case, briefly stated, are that upto the budget of 1977 (the finance bill was introduced in the parliament on 18-6-1977), pvc compound used to be assessed to duty under item no. ..... dated 29-6-1977, the duty collected during the period 18-6-1977 to 28-6-1977 was liable to be refunded by virtue of section 5(1) of the provisional collection of taxes act. ..... appeal was initially filed as a revision application before the central government which, under the provisions of section 35-p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2 the dispute in this case is about the dutiability of the product "pvc compound" manufactured by the appellants prior to 18-6-1977 but cleared on or after 18-6-1977 till 28-6-1977. ..... clearly, an exemption notification issued under rule 8(1) of the central excise rules cannot and does not amount to an amendment of a "declared" provision of a finance bill .....
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