Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(83)LC353Tri(Delhi)
..... he referred to the observation by the collector of customs that from the price quoted in the paper, the adjudicating authority had reduced the assessable value after deducting the customs duty, margin etc.4. ..... it was his plea that the suppliers were not related to the appellants, there was no allegation of any extra remittance and that the prices quoted in the papers could not be the sole basis for rejecting the transaction values. ..... on the facts and circumstances of the case, we agree with the contention of the appellants that there was no justifiable basis for rejecting their declared value and in enhancing the value based on paper reports.6. ..... with regard to valuation, the adjudicating authority had gone with the price mentioned in the papers. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT868TriDel
..... in the present case also the product has also emerged as packing material and as a article of paper/paperboard.therefore, the judgment of the hon'ble supreme court rendered in the case of metagraphs cannot be ..... learned advocate submits that both the articles are not products of packaging industry and their classification in the residuary subheading 4818.90 as 'other' under the main heading 'other articles of paper pulp, paper, paper-board, cellulose wadding or webs of cellulose' fibres' is not appropriate. ..... . the tribunal found that the function of wrapping takes place even if plain paper (without printing) with paste on both sides is wrapped on the chocolates, following the judgment of the supreme court in the case of ..... appearing on page 689 of the harmonized commodity description and coding system, to hold that since confectionary wrappers, food wrappers and other wrappers cut to size are included in chapter 48 of the hsn, the printed paper wrappers in question should also be held as classifiable under chapter 48. ..... printed sleeves are meant for packing multi colour crayon sticks, by using it as a sliding sleeve over a paper-board tray containing crayon colour sticks ..... in the present case as noted an article of paper/paperboard has already emerged and the printing is merely ..... . 78 printed wrapping paper for wrapping cadbury chocolate bars was classified under cet sub-heading 4818.90 and not cet subheading 4901.90 as "other product of the paper printing industry" as contended by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(121)ELT362TriDel
..... at page 25 of the paper book, of gedore at page 28 of the paper book, of chinese manufacturer at page 29 of the paper book. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(141)ELT811TriDel
..... to get this benefit they wrote a letter to the department intimating that it shall be using duty paid craft paper for manufacture of the board and when they were required to prove that the craft paper used by them was duty paid, they took up the plea that the gate passes etc. ..... corrugated board manufactured by the appellants was dutiable item unless it is manufactured out of craft paper, which suffered duty of 37.5%. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(89)ECC582
..... replied him that at present he (hasmukh) is not having any funds and if the money is required urgently, shri solly has to collect the same from jamnagar that, thereafter, shri hasmukh gave him (solly) a chit of paper bearing telephone number and name of the jamnagar party, which was written in gujarati; that he does not remember from whom the sum of rs. three lakhs was collected; that he handed over the ..... same paper chit to shri solly at his residence in the morning hours of the day that in his presence shri solly rang his office and called one shri ashok to his resilience and gave him necessary instructions ..... . solly perumal has stated that om prakash punjabi had sent the amount and all relevant papers such as invoice, packing list bill of lading and iec code through his carrier which was received by shri kanthibhai who was waiting at gandhidham railway station ..... (vii) shri gopalkrishnan had also given him iec code number written on a plain paper at the time of filing the bill of entry for m/s. ..... written on a plain paper along with the other documents in original for filing the bill of entry in respect of m/s. r.k. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(10)LC698Tri(Delhi)
..... in, any event, the processes described in the paper filed before us appear to be more in the nature of removal of blemishes as might have arisen due to the damage in transit except in the case of fixing of locks and handles.therefore, the manufacturing processes mentioned in the letter dt.4-9-1984 (on ..... details of such processes, said to consist of 13 different steps, have been indicated in the papers filed before us during the hearing. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)LC577Tri(Delhi)
..... he has referred to letter of authority which appears on page 88 of the paper book and has laid special attention to the typing of the letter of authority and says that the same has been typed on two different typewriters. ..... shah might have come into possession of certain documents or even blank papers signed by the chairman and managing director shri bhunubhai i. ..... he has referred to the order-in-original's internal page 9 which appears on page 51 of the paper book and states that m/s. ..... silfer enterprises to file any papers relating to the import of ball bearings to the customs. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT801TriDel
..... the relevant observation which is in para 12 of the judgment is reproduced as under : "it is an admitted position that fully finished plain paper copiers were a prohibited item for import and thus the device adopted by the company in the present case was a complete fraud on the import policy itself. ..... he said that parts in two consignments will not make of complete machines as some more parts such as paper feed section, developer unit etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(127)ELT227TriDel
..... relying on the decision of supreme court in eastend paper industries case - 1989 (43) e.l.t. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(167)ELT301TriDel
..... film is passed in between the two successive pressure roller systems and holographic effect is automatically transferred on the film; that the lamination is the final process of holographed metallised polyster film with silicon coated release paper; that solvent base or water based acrylic pressure sensitive adhesive is used in this process for gumming cum lamination purposes; that the laminated material is thereafter cut into desired sizes; that the commissioner, under ..... alternatively the learned advocate contended that the product which emerges at the final stage of manufacturing process is the printed aluminium laminated film and not self-adhesive film; that is silicon coated paper is stuck to one side of the polyester film; the product is a laminated product; that since the impugned product is a laminated film it is classifiable under heading 39.20 which covers "other plates, sheets, film, coil and strip, of plastics, ..... 440 (t), wherein printed hanger consisting of sheet of paper bearing picture of television set with bold letters 'salura' printed has been classified under heading 4901.90 as the essential character of the hanger that of a advertising display material was provided by the characters and letters ..... and pressure; the embossed metallised polyester film roll is continuously coated on its reverse with a water-based pressure-sensitive adhesive and dried, and thereafter it is continuously laminated with the silicon coated surface of release paper to make a laminated roll. .....
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