Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(130)ELT285TriDel
..... is imposable under section 112 nor interest is chargeable under section 28ab of the customs act. the ld. sdr contended that words "by" and "for" introduced by amending notification provided that public funded research institution can import specified goods for themselves as well as for others.6. we have considered the submissions of both the sides. serial no. 1 of the table ..... a un cal instruments, appara- (i) is registered withthe versify or an indian tus, equipment (includ- govt of india in the de- institute of technology ing computers); partment of scientific and or indian institute of (b)accessories,spare industrial research, science, banaglore or a parts and consumumables (ii)produces,at the time regional engineering tereof of importation a cer tifi college, other than .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(36)ELT508TriDel
..... whereas the hard mass of fireclay does not have the plasticity. the appellants have, on the other hand, produced an opinion from the director of laxminarayan institute of technology, nagpur university in which he has opined that fireclay lumps has the same plasticity as the fireclay in powder form and that conversion of lump fireclay into powder ..... . 25.08: he has, therefore, argued that all fireclay has plasticity.he has also drawn our attention to the opinion given by the director of laxminarayan institute of technology, nagpur university in which he has opined that the grinding of lump fireclay to convert into powder cannot affect its property of plasticity or any other characteristics.6 ..... has to be held that there was a "manufacture" of goods and further, the exemption under notification no. 46/81 -c.e., dated 1-3-1981 (as amended) will not be applicable to such goods which fall under item no. 68 of the central excise tariff." in arriving at the above conclusion, the central board of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(32)ELT131TriDel
..... of the notification. he argued that as the appellants had not taken any licence, the contravention has been established. in regard to the certificate from the indian institute of technology, delhi, dated 1-6-1981 submitted by the appellants before the adjudicating authorities, it was contended on behalf of the revenue that the certificate referred only to ..... the case of the appellants.5. the point for determination in this appeal is whether the appellants are entitled to the benefit of notification no. 179/72 as amended by subsequent notifications and ultimately by notification no. 298/79, dated "24-11-1979. for the purpose of clarity the relevant portion of the notification is extracted below ..... printing of these sarees and they were not liable to pay the additional duty of excise in terms of notification no 179/72, dated 24-4-1972 as amended by notification no. 298/79, dated 24-11-1979. on 28-11-1980 the central excise officers visited the premises of the appellants and seized 107 art .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT49TriDel
..... be considered as raw cotton. he also referred to the textile terms and definitions (textile institute, manchester), which showed that cotton was the seed hair of a wide variety of plants of the gossypium family, and the dictionary of science and technology, which stated that "linters" were "short stiff fibres remaining on cotton seeds after ..... appellants' contention that "cotton linters" were not regarded by the export trade control authorities as a variety of "raw cotton".58. shri orhi submitted that the amendments to the export policy statement, introducing a separate entry for "cotton linters", was introduced only on 3-2-1981, that is, after the two exports covered ..... we observe that the question here is not the legal application of a notification, which no doubt could not be retrospective. the question is whether the amendment can be taken as an indication of the understanding of the export trade control authorities of the expression "cotton linters". it has not been suggested that the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(61)ELT107TriDel
..... proved that they are "unhardened" rubber products. their further claim is that the same goods have been subjected to chemical examination by chemical examiner, cochin; rubber research institute of india, kottayam and national chemical laboratory, pune and have been held to be hardened rubber, but this fact, which was placed before the collector (appeals), ..... extrusion in which 'profiles shapes' different from plates, sheets and strips are produced and has tried to support his arguments by referring to various authorities on rubber technology. we are unable to accept the elaborate arguments in the face of the specific mention of "sheeting out" of the product in the flow chart. the ld ..... under item 16a(2), we now proceed to consider the eligibility of the product for exemption under notification 47/76:c.e., dated 9-3-1976, as amended. the ld. counsel, shri sridharan has submitted copies of correspondence between the collector of central excise, cochin and jaipur with the board as well as the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT555TriDel
..... treated as motor vehicle parts, and not steel or steel rods, and contended that by the same analogy the wind screen prepared in accordance with a given technology and to meet specific requirements could never be treated as "glass" or "glassware". he explained at length that the manufacturing process, which was not disputed, ..... which standard, according to them lays down specification of thickness, uniformity and fragmentation test, and optical requirements which, in turn, was adopted from british standards institution, meant for different models of land transport vehicles. they asserted that the finished wind screens, etc manufactured by them strictly conform to the specifications laid by the ..... he gave reference of 1982 elt 237, and pointed out that the discussion in that case clearly showed that the hon'ble high court had the amended tariff very much in view, and after considering all the aspects held that such types of specified items, prepared to given specifications, and having special .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(78)ELT580TriDel
..... special yarn as different from normal construction produced deliberately by irregularities because of increased delivery of one or more of its components. the experts as well as the research institutions testify to the fact that these deliberate irregularities are noticeable in taspa yarn. we also observe that the characteristics of special yarn are (a) deliberately produced irregularities ..... core yarn; that in addition affidavits of s/shri s.z.naik, j.v. shah, k gupta and r.s. gandhi experts in the line of textiles technology were filed; that in these certificates and affidavits it was clearly brought out that taspa yarn was only a textured yarn and did not have a core; that ..... was adduced by the ld. counsel on the ground that they had submitted their classification list sometimes in 1983 which was approved by the department and therefore any amendment in this classification list can be only from the date the case was adjudicated or at the most from the date of issue of the show cause notice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)LC919Tri(Delhi)
..... for the r & d unit of m/s. indian telephone industries. though the said r & d unit is a research institution and though the certificates of the department of science and technology and the department of telecommunications that the said unit is not engaged in any commercial activity are acceptable, the fact remains that the ..... for the two concerned departments of the government of india, namely, the department of revenue and the department of telecommunications to sort out the matter and to amend the wording of the notification to bring out the intention clearly.9. in short, the position is that it is m/s. indian telephone industries who ..... hereby exempts all scientific and technical instruments, apparatus and equipment; including spare parts, component parts and accessories thereof, but excluding consumable items, imported by a research institution, from the whole of the duty of customs leviable thereon under the first schedule to the customs tariff act, 1975 (51 of 1975) and the whole of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(104)LC421Tri(Delhi)
..... it is mentioned that this software can be used for the operation of any machine which manufacture textiles, garments, woollens etc.; that the chairperson of national institute of fashion technology, in certificate data 4.12.1998, has certified that 'it is purely a design tool with no interface possibilities with any manufacturing machines." she also ..... time computer software without any exclusion there from was fully exempted and denial of the benefit of notification on the basis of any subsequent amendment is illegal; that before amendment, term computer software covered both systems software including source code and object code as well as the application software which is to be used ..... in the case of bpl mobile communications ltd. v. cc 2000 (40) rlt 249 (cegat) and observing that the impugned software was imported before the amendment of notification no. 11/97 by notification no. 3/98-cus dated 11.2.1998 by which an explanation defining computer software eligible for benefit of exemption .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)ECC14
..... ruled out. however, it is the sr. d.r's contention that vulcanised rubber, according to the book "rubber technology and manufacture" edited by c.m. blow and c. hepburn, and published by plastics and rubber institute by butterworths (second edition), page 73, raw rubbers are completely soluble in certain liquids, but vulcanised rubbers are virtually insoluble ..... tariff act, 1985, are of considerable help and persuasive value in this regard though they have no statutory force. the schedule, as it existed till it was amended on 10-2-1987, had only one heading in chapter 35 ("albuminoidal substances; modified starches; glues; enzymes") which tallied with the title of chapter 35 of ..... the glossary appearing at pages 1 to 3 of book "adhesion and bonding" edited by norbert m. bikales, published by wiley-interscience. the tariff schedule as amended on 10-2-1987 has heading no. 35.06. sub-heading 3506.00 under this heading reads "prepared glues and other prepared adhesives, not elsewhere specified or .....
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