Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(187)ELT315Tri(Mum.)bai
..... (v) the reliance on a proviso of a central excise notification to apply in interpret section 14 of the customs act, 1962 & the valuation rules by the commissioner cannot be upheld. ..... appeals 1739/2002 & e/279/2005 & application therein disposed in above terms. ..... this matter was listed for hearing on 5-5-2005 & adjourned & was heard on 17-6-2005 along with e/s/255/05 & e/279/05 as per bench orders on 5-5-2005. ..... (g) in view of the findings herein in above, the duty demands & the penalty vide order impugned in e/279/2005 cannot be upheld. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(99)ECC216
..... 365/- per m.t, should not be demanded and recoverd under rule 9 of the central excise rules, 1944 by invoking extended period of limitation under the proviso to section 11a of the central excise and salt act, 1944; as they suppressed the fact of ship breaking and that no proper licence was obtained and as to why a penalty under rule 173q should not be imposed. ..... b) the resultant scrap arising during this process will have to discharge appropriate rate of duty under appropriate t.i. ..... suitable instructions to the collector of central excise, rajkot, for withdrawing demands for duty on ship scrap of iron and steel falling under tariff item 25 of the erstwhile tariff or chapter 72 and 73 of the central excise tariff act, 1985, which has been issued for the period prior to the issue of notification no. ..... thus, the ship breaking activity amounts to manufacture under section 2(f) of the central excise & salt act, 1944. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(192)ELT1064Tri(Mum.)bai
..... in regard to demand on the made-up, he argued that appropriate duty leviable under section 3 read with section 4 of the central excise act has already been discharged and therefore no further liability arises. ..... para 12.4 says that after the receipt of such intimation and after further scrutiny, the assistant collector having jurisdiction should work out the assessable value (under section 4 of central excise act) and the duty leviable thereon and recover the duty. ..... under section 4 as it existed then says: (1) where under this act the duty of excise is chargeable on any excisable goods with reference to value such value shall subject to the other provisions of this section be deemed to be (a) the normal price thereof that is to say the price at which such ..... sdr argued that the value indicated on the ar4 at the time of removal is the correct value for assessment, as it constitutes the value under section 4 of the act and not the reduced value of damaged goods. ..... it only says that value has to be determined in terms of section 4 of central excise act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(102)ECC145
..... this group of cases, in our view, in the light of the observation in j k cotton spinning and weaving mills it would be appropriate to direct that in cases where notices under section 11-a of the act have been served and the claims are raised within a period of six months from the relevant date, the revenue would be entitled to ..... the difference:- whether the present case cannot be treated as one of provisional assessment and issue of show cause notice was necessary, and since no notice under section 11a of the central excise act, 1944 was issued to the appellants for recovery of the duty confirmed, the impugned order is required to be set aside and the appeal allowed, as proposed by member (judicial) whether the ..... court has discussed all possible eventualities in this matter and directed that in cases where the notice under section 11a of the act have been served and claims were raised within the period of six months from the relevant date, the revenue will be ..... were provisional, the question of issuing notice for demanding duty under section 11a of the central excise act, 1944 did not arise, that the differential duty had been rightly demanded and rejected the assessee's ..... wherein it has been held that "where the provisional assessment is made at the instance of the petitioner though such a provisional assessment is not permitted by the provisions of sea customs act, yet when a petitioner has taken the advantage of the same, petitioner cannot lateron turn around and challenge it. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(102)ECC499
..... 19.30) it is not correct to say that the lower authority (the authority who is empowered to finally determine the amount of duty specified in the notice issued under section 28 of the customs act, 1962) would have said the same thing which has been enumerated in the show cause notice issued by the lower authority as the issuing authority is a superintendent of customs house, sikka is different than the adjudicating ..... , 1997 (95) elt 489 in that case crane had 16 wheels and tribunal held that appropriate classification of the crane designed to handle heavy load of 90 ton or more with a collapsible boom to carry loads to a height and which has 16 tyre wheels the axle of which were specially designed for taking the crane ..... imported in this case are intended to contribute together for a clearly defined function, governed by one of the headings in chapter 84, lifting special machinery in this case at different sides, then the whole folk to be classified in the heading appropriate to that function. ..... (e) the grounds taken by revenue for proposing classification spmts are found to be in total disregard of the cannons of classification, hsn notes; and the provisions of section 19 of the customs act, "1962.therefore, we cannot uphold the revenue appeal on that account.2.3 considering the eligibility found under benefit of notification 11/97 by the cc(a) and the grounds taken by revenue it is found-- (a) since we find the present import to be that of a 'mobile .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(189)ELT230Tri(Mum.)bai
..... 2.1 after hearing both sides & considering the submission, it is found -(a) the order impugned does not find any overt or act in concert with the knowledge of the owner of the tempo in the alleged non-duty paid removal of the goods. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(190)ELT23Tri(Mum.)bai
..... c) we find that classification under chapter heading 3003.10, as arrived at for such fixed doses combinations of vitamins which admittedly have a brand/trade name and which have prophylactic use is more appropriate instead of under heading 2936.00 as arrived at in the case of p&b laboratories ltd. v. ..... matter now to be placed before the appropriate bench to pass the order in this appeal referred for the resolving the difference on the question of classification. ..... the bench observed that even the above said notification issued under drugs & cosmetics act does not say that fixed does combination of vitamins do not have any therapeutic or prophylactic value. ..... this entry which has been preferred by the authorities below is, therefore, not appropriate. ..... of health and family welfare, which prohibits manufacture sale & distribution of such combinative of vitamin b1,b6,b12 for human use, with effect from date specified therein, in exercise of powers under section 26a of the drug & cosmetics act, 1940. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(191)ELT589Tri(Mum.)bai
..... it therefore, feel compelled to remand the case back with directions to have the case adjudicated by the appropriate authority namely, the commissioner.10. ..... the appellant is engaged in the manufacture of ms ingots falling under chapter 72 of central excise tariff act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(100)ECC97
..... c) after ascertaining the nature of the entity under classification dispute herein, as above, one has to proceed to decide an appropriate classification :- i) section ii of hsn and ceta 1985, cover vegetable products i.e the entity being a vegetable product has to be first ruled out or ruled in a chapter under this section. ..... in para 13 of the show cause notice it was alleged that the appellants had manufactured the goods in question, with the aid of power and this act of contravention on the part of the appellants was alleged to be committed by recourse to suppression of facts with an intent to evade payment of central excise duty. ..... iv) once classification is arrived at as covered under chapter 11, the appropriate subheading would be 1101.00. ..... for the purpose of raising the above demand proviso to section 11a(1) of the said act had been invoked to sustain the same. ..... 16 of schedule 'a' to the punjab general sales tax act, 1948 covered "cosmetics, perfumery and toilet goods excluding tooth paste, tooth powder, kum kum and soap". ..... 1301.10 of the central excise tariff act, 1985 & demanded duties with interest and imposed penalty. ..... cce reported at 2005 (179) elt 589 and hindustan gum & chemicals ltd v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(186)ELT181Tri(Mum.)bai
..... as we have already held that the return stream naphtha is appropriately classified under sub heading 2010.14, the denial of modvat credit of duty paid on the same by ipcl to iocl ltd. ..... there is no definition of naphtha in the central excise tariff act.as such, the understanding of the term as given in technical books along with the report of the chief chemist has to be adhered to, according to which the material returned to iocl is nothing but naphtha.the various notification issued by .....
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