Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(17)ECC105
..... not take away the product from the perview of central excise duty after the amendment of rules 9 and 49 of the central excise rules retrospectively by the finance act, 1982.8. the decision of delhi high court reported in 1978 elt (j 121) in the case of delhi cloth and general mills company limited and ..... the goods captively consumed is also chargeable to duty in view of the amendment of rules 9 and 49 of the central excise rules, 1944, by the finance act, 1982. in these circumstances, we hold that bicarbonate of soda manufactured by the appellants was chargeable to central excise duty under item 14aa of central excise ..... chapter note 2(a) of chapter 28 of the schedule to central excise tariff act, 1985 provides that except where the context otherwise requires, the headings of this chapter apply to separate chemical elements and seperate chemically defined compounds whether or not containing impurities. therefore, bicarbonate of soda containing impurities is fully covered by heading no. 2805. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(37)ECC104
..... cv duty has been paid will not amount to manufacture for the purpose of central excise duty. the collector (appeals), further, referred to another clarification by the finance ministry that the process of slitting into required width and cutting to required length of duty paid imported jumbo rolls of cinematograph film, graphic film, etc. cannot be ..... or under 3704.00 or 3702.20 or under 37-i cet as claimed by the respondents, m/s. hpf. the relevant headings are reproduced hereunder: 2. 3701 cet (new tariff act, 1986) photographic plates and film in the flat or in rolls, sensitised, unexposed, or any material other than paperboard, paper or textiles; instant print film ..... and confirmed the classification done by the lower authorities. however, in these appeals, the collector had followed the direction given by government of india vide their reference no. f.no.119/1/88-c.x.3, dated 5-9-1989 wherein it had been clarified that cutting, sliting into smaller sizes and re-packing of x-ray films .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(54)ELT90TriDel
..... 175 (sc) - collector of central excise and ors. v. calcutta steel industries and ors. this is the department's appeal against the tribunal's order in si. no. 2 above. the supreme court has upheld the view that "rectangular products flat product" of thickness less than 3mm and width less than 75mm classifiable as bars under t.i ..... , the ld. consultant, in addition to the arguments that he had already advanced, stated that while bringing about the changes in the central excise tariff, the finance minister while presenting the annual budget for 1983-84 in the lok sabha, had spoken about the entries relating to iron and steel products and stated that the ..... definitions w.e.f. 28-02-1986 to 28-02- under revised chapter 1988 under chapter 72 & 72 & 73 of central excise 73 of central excise tariff act, 1985 tariff act, 1985.1. 2. 3.strips: hot or cold-rolled products, - not provided - rolled approximately in rectan-flats : finished products, generally of - not provided - rectangular cross-section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(37)ECC132
..... exempts goods of the description specified in column (3) of the table hereto annexed and falling under the heading nos. of the schedule to the central excise tariff act, 1985, specified in the corresponding entry in column (2) of the said table, from so much of the duty of excise leviable thereon, which is specified in the ..... rule 8 of the central excise rules, 1944, the central government hereby makes the following further amendment in the notification of the govt. of india in the ministry of finance no. 133/86 c.e., dated 1-3-1986, namely:- in the said notification, the following "explanation" shall be inserted at the end, namely : "explanation - for ..... that while the expression 'phenol formaldehyde resins' appearing in sub-heading 3909.51 may cover phenol formaldehyde moulding powders also, nut the same description appearing in notification no. 133/86-c.e. would not cover phenol formaldehyde moulding powders. it has taken into consideration the fact that, as per note 6 of chapter 39, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(43)LC271Tri(Delhi)
..... imported goods in terms of section 2 of the act. this duty is commonly known 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 ..... auxiliary duty of customs, the authority for which, as we have seen, flows not from the first schedule to the customs tariff act but from the annual finance acts, this view gains support from para 2 of the notification which reads as follows: nothing contained in this notification shall affect the exemption granted under any other notification of the ..... 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, falls within chapter 90 of the schedule. the notification is specific in respect of colour scanners. there .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... out of the coverage of that entry. hence the goods are covered by sl. no. 2(22) of appendix i part b of the import-export policy 1988-91 and thus not liable to confiscation under section 111(d) and (m) of the customs act.we accordingly set aside the confiscation of the machine and the penalty imposed for contravention ..... (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in column (2) of the table hereto annexed, shall be ..... further amended in the manner specified in the corresponding entry in column (3) of the said table.in the said notification :-(i) for the words and figures "chapter 84 or heading nos. 39.20, 39.21 or 39. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC80Tri(Delhi)
..... under sub-heading 2202.90 as claimed by the appellants, m/s. hamdard (wakf) laboratories.; their alternative plea that the goods were covered by serial no. 26 of exemption notification no. 2/94-c.e., dated 1-3-1994 to attract the exempted rate of 20% ad valorem has also been held to be inadmissible. the facts ..... below: 24. the appellants had been classifying the subject product under subheading 2107.91 earlier. after the presentation of finance bill, 1994, they had reclassified the goods under sub-heading 2202.90. there was no change in the product or in the tariff entries. only the exemption notification had undergone a change. the appellants had ..... collector of central excise(appeals), ghaziabad.2. the matter relates to the classification of the product 'sharbat rooh afza'. prior to the budgetary changes made in the year 1994, the product was being classified by the appellants under sub-heading no.2107.91 of the schedule to the central excise tariff act, 1985 (hereinafter referred to as .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)LC614Tri(Delhi)
..... for being used as fuel for spark ignition engines even during the period 1-3-1986 (the date on which central excise act, 1985 came into force) and 28-2-1989 (the date of introduction of the finance bill) which covered the date of demand of duty against them. hence, their contention is that even assuming that ethyl ..... manufactured by the respondents was not suitable for being used as fuel for spark ignition engines, we are not in a position to accept the respondents' claim that no duty demand could have been raised against the ethyl alcohol manufactured by them.8. nevertheless, we also find it difficult to agree with the department's contention ..... become classifiable under chapter 38 dealing with miscellaneous chemical products. we also do not accept the contention of the department that since the central excise tariff act is based on hsn, no article or thing is left out of classification and all things/articles, products on earth are covered by the central excise tariff. such claim may .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(73)ECC779
..... we are unable to find a legal basis for such a ground. projects raise finance in several ways. some purely commercial while others may be at concessional rates. there is no provision in the central excise act or in the rules permitting a scrutiny of the financing of a project as to see whether the same has been done on a ..... has held as under with regard to valuation of the pipes. "i find that an amount of rs. 4,03,37,317/- was paid by cida on 21-2-94 to canadian machine supplier & the said machine/equipment were consigned to party's premises at kota for manufacture & supply of pipes as per the contracted price to rajad ..... both the appeals are directed against the same order, we consider it convenient to consider both the appeals together. accordingly, this common order disposes of both the appeals.2. the dispute is in regard to valuation of pvc corgated pipes manufactured by the assessee and supplied for rajasthan agricultural drainage project (rajad). the project itself was for reducing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(146)ELT123TriDel
..... chapter 90 provides that part and accessories which are goods included in any of the heading of this chapter or of chapters 84, 85 or 91 other than heading no. 84.85,85.48 or 90.33 are in all cases to be classified in their respective heading. hsn explanatory notes for chapter 90 clearly provides that electromagnet ..... . sethi, learned advocate, submitted that the applicants manufacture electromagnet assembly which according to them is classifiable under heading 90.33 of the schedule to the central excise act as part of electro meter whereas the department has classified them under heading 85.05.he further, mentioned that the impugned product is a component of two sub-assembled ..... gears and shafts being part of speedometer are classifiable under heading 90.33 of the central excise tariff act by virtue of explanation provided in note 2(a) to chapter 90 and not under heading 84.83 which is excluded from note 2(a) and following the ratio of the decision in the m/s. foundary plant their goods are .....
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