Judgment Search Results Home > Cases Phrase: institutes of technology amendment act 1994 Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 4 results (0.111 seconds)

Vipor Chemicals Pvt. Ltd. Vs. Commissioner of Customs, Mumbai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(144)ELT385Tri(Mum.)bai

..... he did not accept the contention raised before him by the importer that the report dated 14-11-1998 of the test by the indian institute of technology (iit for short), mumbai containing the result of the test carried out by it was in its favour. ..... the only conclusion that can be drawn from the amendment is that the power which was earlier available to the commissioner (appeals) to dispose of an appeal by referring the case back to the adjudicating authority for fresh adjudication of the case was no longer available to him. ..... sub-section (3) of this section before it was amended on 11-5-2001, reads as follows : "the commissioner (appeals) may, after making such further inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, or may refer the ..... the first is as a result of the amendment carried out under section 128 of the act. ..... after the amendment, the commissioner (appeals) cannot remand the case back to the adjudication authority but has to decide the appeal by passing orders confirming or modifying the commissioner's order or annulling the decision appealed against.7. .....

Mine Aid Products Vs. Commissioner of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the departmental representative contends that the cement in question is not manufactured in accordance with the specifications of the indian standard institution contained in its is:8041:1990 for rapid hardening cement. ..... with effect from 1-3-1992, the tariff structure relating to heading 25.20 was amended and a generic entry in the name of portland cement was introduced without expressly mentioning that this included portland cement, portland pozzolana cement and portland slag cement etc ..... contention of the counsel for the appellant is that it is clear from the circular that the intention was to include this sub-heading 29 all other types of portland cement other than white cement, after the amendment in 1994. ..... encyclopaedia of chemical technology (fourth edition vol.5) by kirk & othmer indicates the lignosulphonate materials are used as water reducing agents, superplasticiser so as to improve dispersion of cement in the mixing ..... portland cement (including ordinary portland cement, portland pozzolana cement and portland slag cement): -white cement; whether or not artificially coloured and whether or not with rapid hardening properties.these entries were again amended. ..... 1-3-1994 have also covered these categories of cement under 2502 ..... use and character of the product, it has to be decided that it is not ordinary portland cement but it has rapid hardening chloride free cement and is a thixotropic substance appropriately classifiable in heading 2502.90 of the central excise tariff act." 5. .....

Mine Aid Products Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(162)ELT213Tri(Mum.)bai

..... the departmental representative contends that the cement in question is not manufactured in accordance with the specifications of the indian standard institution contained in its is:8041:1990 for rapid hardening cement. ..... , with effect from 1-3-1992, the tariff structure relating to heading 25.20 was amended and a generic entry in the name of portland cement was introduced without expressly mentioning that this included portland cement, portland pozzolana cement and portland slag cement, etc. ..... contention of the counsel for the appellant is that it is clear from the circular that the intention was to include this sub-heading 29 all other types of portland cement other than white cement, after the amendment in 1994. ..... encyclopaedia of chemical technology (fourth edition vol. ..... cement (including ordinary portland cement, portland pozzolana cement and portland slag cement) : 2502.21 - - white cement; whether or not artificially coloured and whether or not with rapid hardening properties.these entries were again amended. ..... 1-3-1994 have also covered these categories of cement under 2502.29. ..... use and character of the product, it has to be decided that it is not ordinary portland cement but it has rapid hardening chloride free cement and is a thixotropic substance appropriately classifiable in heading 2502.90 of the central excise tariff act." 5. .....

Prerna Textile Inds. Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(117)ELT241Tri(Mum.)bai

..... was upheld by the tribunal in the cited judgments (whereby the assessee benefited) because in those cases it was found that the amended show cause notice having been held as fresh show cause notice, were found to have been issued beyond the period of limitation. ..... cases the appellants entered into technical collaborations with leading manufacturers in their own fields abroad.the agreements provided for exchange of technology in the form of supply of know-how, supply of drawings and designs on media, training of personnel staff and ..... counsels argued that the exclusion made in chapter note 4 to page 98 of goods imported through courier services by amendment made in 1995, was clarificatory in nature and that therefore during the period prior to this explicit entry also, goods imported by courier would fall out ..... preamble to the notification says as under: "in exercise of the powers conferred by sub-section (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 exempts goods ..... the period of demand is within the extended period prescribed under the proviso to section 28 of the act, even if it is accepted that the corrigenda to the show cause notice were fresh show cause ..... in our opinion, since the institution of couriers was in this manner was accommodated in the framework of customs administration the provisions of section 77 cannot be literally applied to hold that the ownership of ..... 1994 .....

Oil and Natural Gas Corporation Ltd. Vs. Commr. of Cus., Nhava Sheva

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC113Tri(Mum.)bai

..... sieves are considered to be oilfield chemicals in the book "specifications for oilfield chemicals, 1991" published by the institute of drilling technology of the ongc.the essentiality certificate dated 6-10-1994 produced at the time of importation cannot be questioned and has to be accepted. ..... he has noted that the institute of drilling technology of ongc while writing to the iip for reconsidering the issue has agreed that there is no ambiguity on the view expressed by ..... are somewhere loath to rely upon the definition of the term 'oilfield chemicals' of the institute of drilling technology. ..... as against this the definition of the term 'oilfield' in the oilfields (regulation and development) act, 1948 reads as follows : "'oilfield' means any area where any operation for the purpose of obtaining natural gas and petroleum, crude oil, refined oil, partially refined oil and any of the products of petroleum in ..... it sought for the opinion of the indian institute of petroleum, dehra dun (for short iip), as to whether these goods could be considered to be oilfield chemicals and received their opinion that they could not be relying upon this opinion notice was issued proposing ..... t.s.r.prasada rao, director of this institute in his opinion dated 21-3-1995 has opined that the goods are not oilfield chemicals for the ..... also refers to notification no.333/88-customs, dated 31-12-1988 issued by the ministry of finance (department of revenue) and as amended by various notifications issued thereafter. .....