Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(14)ELT2443TriDel
..... paper-board impregnated, coated...' under heading no. 48.07 and it goes on to say 'the heading also covers some papers impregnated with insecticides and chemicals'. thus, it would be evident that the ambit of chapter 48 is very wide, wide enough to cover paper impregnated and ..... the classification by the customs authorities has to be done according to the tariff. a look at chapter 48 of the customs tariff act shows that it has only one heading i.e., 48.01/21 under which the goods have been assessed and disputed by the ..... goods which are called by the appellant 'film laminate' are classifiable under heading 48.01/21 of the first schedule to the customs tariff act, 1975 (ict) as paper (as decided by the authorities below) or under heading 39.01/06 in the group of plastic goods ..... 1. this is a revision application filed before the central government which, under section 131-b of the customs act, 1962, stands transferred to the tribunal to be disposed as if it were an appeal presented before .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT375TriDel
..... , and the said consignment was also deposited in the private bonded warehouse at thane under the provisions of section 60 of the customs act, 1962.3. as per the averments made by the appellants, both these chemicals imported were meant for the manufacture of insecticides/pesticides and were dutiable at the time of their import, at the concessional rate of duty at the ..... the provisions of notification no.26-cus., dated 1-3-1968 issued by the government of india, ministry of finance (hereinafter referred to as notification no. 26) subject to the conditions specified therein plus auxiliary duty at the rate of 15%.the said notification no. 26 exempted chemicals for the manufacture of insecticides, pesticides and fungicides and felling under item no. 28 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT477TriDel
1. the captioned appeals were initially filed as revision applications before the central government and have come as transferred proceedings, in terms of section 131-b(2) of the customs act, 1962, to this tribunal for disposal as if they were appeals filed before it.2. the issue involved being the same in both the appeals, they are disposed of by ..... dictionary" (10th edition) at page 1101 describes the uses of xylenol which-nomenclature takes in the isomer 3, 5-xylenol. among other uses, is the use as "disinfectants, solvents, pharmaceuticals, insecticides and fungicides". it cannot, therefore, be disputed that 3, 5-xylenol finds use as pharmaceutical."pharmaceutical" according to the chamber's 20th century dictionary means a chemical used in medicine .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(29)ELT635TriDel
..... given in support of this finding. it is abundantly clear from the literature produced by the appellants that bhc and its formulations find a variety of applications as insecticides and pesticides. among the applications are agricultural, livestock, storage foodgrain, sugar industry. in short, the substance finds use in combating a number of agricultural, ..... also produced for our perusal.5. shri raghvan iyer, learned departmental representative, submitted that the literature produced by the party made it clear that bhc technical had insecticidal properties. the question would be in the context of the two notifications in force, which one of the notifications applied to the appellants.6. we have ..... 1. the captioned appeal was originally 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. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(43)ELT503TriDel
1. the captioned appeal was originally filed as a revision application before the central government which, under the provisions of section 131-b of the customs act, 1962, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it.2. the dispute in the present case is whether a ..... /75. the lower authorities rejected the claim on the ground that the substance was a general purpose chemical used for introduction of the benzoyl group in chemical synthesis of dyes, insecticides etc. and, hence, it could not be considered as a drug intermediate.3. shri r.g. sheth, advocate, for the appellants, submitted before us that the chemical was used by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC179
..... shri sundar rajan also relied on scientific or technical works such as the "glossary of chemical terms" and the "encyclopaedia of chemical technology" and also the insecticides act, 1968.23. thus, both sides, between them, placed before us a large number of definitions or explanations of the various terms in question. we may now ..... substance specified in the schedule to the act, or such other substances (including fungicides and weedicides) as the central government may subsequently ..... out, this section of the book dealt with chemicals in agriculture.therefore, no general inference in the manner required by shri sundar rajan could be drawn on the basis thereof.7. shri sundar rajan then referred to the insecticides act of 1968 and pointed out that under section 3(e) of the act, "insecticide" would mean any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)ECC194
..... namely (i) ethrel plant growth regulator (ii) ethrel latex stimulant (iii) fruitone and (iv) transplantons were classified as pesticides by the government of india under the insecticides act, 1968, section 3(e)(i)(ii) schedule - appendix i items 219 and 258.notification no. 55/75 does not give an explanation as to what is an ..... and merit exemption under notification no. 55/75 dated 1.3.1975 as amended. the appellant also pleaded that as per 4 schedules of the government of india insecticides act,1968 the said four products were pesticides. the appellant had also placed reliance on a letter dated 8.4.1982 from the under secretary, government of india, department of ..... cognate subject. she has pleaded that in view of the supreme court judgment cited by her, the mere fact that the products manufactured by the appellant fall in insecticides act, 1968, the revenue should treat the same as pesticide and the appellant is not entitled to the benefit of notification no. 62/78. she has referred to page .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC169
..... his order dated 14-7-1983, inter alia, held that insecticides had the same meaning as defined in section 3 of insecticides act, -1968. the schedule annexed to the insecticides act, 1968 did not include the two products dbp and dmp as insecticides. the respondents did not hold registration under section 9(1) or licence under section 13(1) of the act ibid and for these reasons the two products could not ..... be considered insecticide within the meaning of the notification and merit exemption .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC326
..... and with a flash point above 24.4c (78f). it is used for illumination, heating and cooking, as motor fuel, and solvent for bitumen and household insecticides, etc. some of its important properties are smoke point and viscosity." (glossary of terms used in petroleum industry and conversion tables published by statistics division petroleum information ..... ), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. section 14(vi) defined oil seeds thus :- "oil seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, ..... not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. the respondents were allowed to avail themselves of the procedure for provisional assessment as laid down in rule 9b. by their .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(22)ECC329
..... rennet essence. (11) aromatic chemicals, namely, such organic 100% chemicals as are ordinarily used for imparting aroma to perfumery, cosmetics, toilet products, food products, and beverages. (12) insecticide, pesticide and fungicide chemicals. 100% (13) pharmaceutical chemicals, that is, chemicals 100% 90% having prophylactic or therapeutic value and (14) the following pharmaceutical chemicals, 100% namely, ..... 23.01/07.22. the only other question that remains for consideration is whether any countervailing duty or additional duty of excise contemplated by section 3 of the customs tariff act 1975 is chargeable to the goods imported.23. there is no dispute that the goods imported are pre-mix of vitamin ad-3 (feed ..... pre-mix of vitamin ad-3 (feed grade for medicinal use) and pre-mix ad-3 (feed grade, not for medicinal use) under section 3 of the customs tariff act, 1975. it would be equal to the excise duty leviable on such goods produced or manufactured in india.8. however, so far as .....
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