Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC457Tri(Delhi)
..... twenty-seven customers figuring in annexure 'a' to the notice and some others enlisted in annexure 'b' thereto-(annexure 'b'-missing) were the "manufacturers as defined in section 2(7) (iv) [obviously a mistake for section 2(f) of the central excises and salt act, 1944-hereinafter referred to as the act] and they, along with the appellant, contravened the provisions of rule 9 and 174 of the central excise rules 1944 rendering themselves liable for payment of ..... (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of 12.5 per cent ad valorem, subject to the condition that the appropriate duty of excise or additional duty leviable under section 2a of the indian tariff act, 1934 (32 of 1934), as the case may be, has already been paid in respect of the base paper or board used in their manufacture : provided that nothing contained in this notification shall apply to a manufacturer ..... they further alleged that during the periods 16-3-1976 to 26-3-1977 the position by virtue of finance bill 1976 the tariff entry no.17-paper was restructured and sub-items under this entry were reduced to 2 from 4, with change in the mode of duty ..... conditions of this notification are fully satisfied by the appellants.the appellants were also eligible for the benefit of,notification no.71/76, dated 16-3-1976 (as amended) as the said notification covered waxed papers also. ..... 17(2) after the amendment by the budget ..... after the amendment of the ..... paper, after the amendment of the budget .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)LC272Tri(Delhi)
..... misplaced as this tariff advice as well as the trade notice considered classification of filament doubled yarn after amendment to item 18e on 18.6.1977 when item 18e was confined to spun yarn and hence did not cover filament doubled yarn. ..... though the finance act of 1973 dropped the word "fibres" from item 18e, the position did not alter in substance because simultaneously exemption ..... the explanatory memorandum on the finance bill, 1973, prepared for the information of the members of parliament, stated as under in regard to the above changes: tariff description has been amended as a measure of rationalisation to include all types of yarn not ..... also known as discontinuous fibre ; and the position is further corroborated by the chapter headings to chapters 51 and 56 of the customs tariff act, 1975, which in turn is based on the internationally adopted customs cooperation council nomenclature. ..... stated that their plea was borne out by what the government themselves stated in the explanatory memorandum to the finance bill, 1973. ..... only four or five twists to the yarn in the course of doubling process and that, in the consequence, they were not a composite mill.17.3.72 item 18e was introduced in the central excise tariff by the finance bill of 1972. ..... we quote from the customs tariff act: thus, unless the word "fibre" is qualified by the expression continuous, discontinuous or staple, it has to be considered to encompass both continuous and discontinuous varieties, that is, filament as well as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT254TriDel
..... in the british airways' case, the tribunal decided that computer select system section 2686 are computer system eligible to concession under notification no. ..... he argued that the expressions had obviously been used by the government of india in the ministry of finance on the advice of or in consultation with the department of electronics. ..... duty leviable thereon under section 3 of the customs tariff act, 1975. ..... while an admission on facts should generally be accepted as good evidence and binding on parties, the tribunal may in its discretion still require the facts admitted to be proved otherwise than by such admission (see section 58 of the evidence act). ..... /76, as amended by notification no.47-cus./79. ..... (2) of heading no.84.51/55 of the first schedule to the customs tariff act, 1975 from so much of the portion of the duty of customs leviable thereon as was in excess of 40 % ad valoerm and the whole of the addl. ..... he also relied on the meaning of expression 'automatic data processing machine' given in customs tariff act and the interpretation given by the c.b.e. ..... the above clarification has been accepted by the ministry of finance. 3. ..... dated 2-5-1980 should be taken as authoritative, when it says that the ministry of finance. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT135TriDel
..... " this entry was substituted by the following one by the finance act, 1962, with effect from 24-4-1962 : "14d-synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process. ..... by the finance act of 1961, a new item 14-d was inserted in the cet reading : "14d-dyes derived from coal tar and coal tar derivatives used in any dyeing process, all sorts. ..... by its order dated 26-7-1983, the hon'ble high court of gujarat allowed the petition, quashed and set aside the impugned order dated 25-4-1977/4-8-1977 of the government of india and remanded the matter back to this tribunal. ..... by the said order, the court quashed and set aside the order-in-revision no.1425/77, dated 25-7-1977/4-8-1977 passed by the government of india in the revision petition filed by devarsons pvt. ..... certainly, it cannot be urged that an incorrect practice of assessment must be allowed to continue only because the department was acting according to that incorrect practice for a fairly long period of time. ..... item 14-d was inserted in the tariff in 1961 and amended in 1962. ..... in the order-in-revision dated 25-7-1977, the central government held that solvent colours are synthetic organic dyestuffs (s.o. ..... " thus, one of the distinctive features of a pigment is that it is substantially insoluble in the medium which acts only as a dispersion medium. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT35TriDel
..... a proper officer has inherent powers under section 11-a of the central excises and salt act, 1944 to issue a demand notice where he discovers the earlier assessment was erroneous subject to the limitation of time as stipulated thereunder.the department has followed the procedure as laid down under the central excises and salt act, 1944 and issued the show cause notice demanding the difference in duty for the period april, 1982 to august, 1982.16 ..... the amendment of the tariff description to item 17 (by the finance bill, 1982) introduced a new sub-item (4) to cover containers, for packing, whether or not printed and whether in assembled or unassembled condition ..... the board prior to the amendment of the act had both administrative and judicial functions to ..... is a quasi-judicial decision and if this classification order is to be modified without any reasons, it can be done only under the powers of review specifically provided for under section 35-a until 11-10-1982 and under 35b after that date. ..... the vim containers and defence containers are not articles of paper or paper board falling under sub-item (4) of item 17 of the first schedule of the central excises and salt act, so the benefit of this exemption notification cannot be availed of by the appellants.21. ..... this exemption notification exempts articles of paper or paper board falling under sub-item (4) of item 17 of the first schedule of the central excises and salt act, 1944 from the whole of the duty of excise levy thereon. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT49TriDel
..... thereupon shri sogani stated that perhaps the copy of the indian trade classification-revision 2, which had been shown by him to the tribunal, was not the latest amended version and the position in such latest version might be different.43. ..... this was a statutory notification under section 25(1) of the customs act (unlike the tariff ruling referred to earlier), and showed that the central government considered "linters" as falling within the description "raw cotton" ..... 99, covering "cotton linters", shri ohri pointed out that this amendment took effect from 3-2-1981, that is, after the exports covered by the present appeals took ..... ), wherein it was held that if parliament had specifically included a particular product in the first schedule to the central excises act, its validity could not be questioned on the ground that it did not involve any process amounting to manufacture. ..... the arguments advanced on both sides on the question whether cotton linters are "raw cotton" can be arranged under the following heads : (iii) understanding of trade and official circles, including the ministry of finance and central board of excise and customs.51. ..... been able to adduce evidence to show that they are "raw cotton", as normally understood by the trade or by the concerned regulatory authorities (the exception is as regards the undestanding of the central board of revenue and the ministry of finance). ..... has also been made to the understanding of the customs authorities and the ministry of finance. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT93TriDel
..... we observe that classification under the customs tariff is not dependent on trade parlance when the parameters are precisely laid down in the tariff itself- in the description of the heading, section notes, chapter notes and interpretative rules -all of which have statutory force. ..... the custom house assessed the cylinders under heading 70.21 of the customs tariff act, 1975 for basic customs duty and for countervailing duty under item 23a(4) of the central excise tariff. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT103TriDel
..... 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 continued in any court for the refund of, and no enforcement shall be made by ..... of october, 1975 and ending with the 27th day of february, 1982 (hereinafter in this sub-ection 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 notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority- (a) ..... in 1982, the central excise act was amended by clause 47 of finance bill, 1982 retrospectively from 1-10-1975 ..... attention has also been drawn that after the decisions of various high courts on this aspect, in the year 1982, the central excise act was amended by clause 47 of finance bill, 1982 retrospectively from 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 salt act is the effective duty of excise only. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT96TriDel
..... the facts of the case, as indicated from the impugned order, and the grounds of appeal, are that the appellants are manufacturers of biscuits of different varieties and after this item came under excise control by finance act, 1970, the appellants submitted a price list.this price list effective from 26-3-1970, contained details and particulars of different types of biscuits manufactured by the appellant company. ..... on appeal being taken up against this order to the appellate collector of central excise, the same view was reiterated and appeal dismissed by order dated 24-3-1977, holding that appellants' contention that the expression 'returnable' meant only what was 'capable of being returned', and 'not actually returned', was not sustainable. ..... it is this revision petition, which on being received by transfer by virtue of provisions of section 35p(2) of the central excises and salt act, 1944, is being treated and disposed of as an appeal.10. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT331TriDel
..... it, therefore, wanted, by exercising its power under section 36(2) of the central excises and salt act, 1944, to set aside the order-in-appeal and restore the assistant collector, central excise, guntur's order.2. ..... of india thought item 68 was correct and so it gave the notice under section 36(2).3. .....
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