Judgment Search Results Home > Cases Phrase: joss paper Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 29 results (0.133 seconds)

Collr. of C. Ex. and Cus. Vs. Rahuri Sahakari Sakhar Karkhana

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)(68)ELT895Tri(Mum.)bai

..... moreover, in the case of east end paper industries -1989 (43) e.l.t. .....

Tetrapak Converting (India) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)(122)ELT881Tri(Mum.)bai

..... the appellant manufactures aseptic packaging made by laminating plastic with paper and aluminium. .....

Commissioner of Cen. Excise, Vs. Mahindra and Mahindra Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(136)ELT1320Tri(Mum.)bai

..... issued by board not being the instructions issued under section 37b of the central excise act are binding on the judicial or quasi judicial officers in light of hon'ble supreme court decision in the case of orient paper mills ltd. v. ..... orient paper mills ltd., v. .....

Sharpex Engg. Works Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1995)(59)LC246Tri(Mum.)bai

..... on the contrary, it is pleaded that it is a component of a cutting tool electrically operated for cutting non-ferrous metal, soft stone, paper bundles and wood. ..... the chain saw machine is used not only for cutting woods but also for cutting non-ferrous metal, soft stone, paper rolls etc. .....

Blossom Compania Naviera S.A. and Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)LC379Tri(Mum.)bai

..... 18-10-78 after a period of 4 days from the date of first search resulted in the recovery of a number of small cartons and loose cassette tape concealed beneath the wooden crate containing the coal.they also found one paper packet containing wrist watches concealed in the hallow spare of the capstan at the extreme aft of the ship and in the hallow pipe nearby. ..... 432/80.the search carried out by the officers of rummaging division on 4-11-1978 of the above vessel resulted in the recovery of one paper packet on the steel ledge on the ship side on the port side and another packet on steel ledge on the ship side on star board side in the engine ..... noticed one dust bin outside the entrance of the steering gear room which was found to contain one brown paper packet which in turn contained one wrist watch valued at rs. ..... conducted on 19-12-78 resulted in the recovery of one brown paper packet containing one wrist watch valued at rs. ..... of the locker the officers found five brown paper packets duly taped with adhesive tapes. ..... during the search they found two paper packets concealed behind commode of the ladies lavatory situated on 'd' deck for the use of cabin class passengers, two wrist watches in loose condition from the tube light fittings in the first class cabin ..... they further found one paper packet containing wrist watches concealed in the hallow spare of the capstan at the extreme aft of the ship and in the hallow pipe nearby.search of the said bags and packets resulted in the recovery of .....

Barron International Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(161)ELT540Tri(Mum.)bai

..... 689] in which the term "dummy" was defined as a person not in existence in reality but existing on paper only; or in the alternative, a unit totally controlled by another in profit sharing, management control, decision making etc.15. ..... (xxviii) the transaction between jre and bil are mere paper transactions as ultimately the funds originating from bil reached them in form of finished goods and in return for providing a meagre profit to jre, bil enjoys financial benefits on account of evasion of excise duty and other taxes .....

Heal Well Pharmaceuticals Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1994)(45)ECC32

..... in the result, we hold the view that following the ratio of the supreme court judgment in the case of east end paper industries and having regard to the basic concept of value addition in the modvat scheme, if the value of dropper is included in the value of the pediatric drugs and it is marketed at the factory gate in the form of pack with ..... sold at the factory gate.here, the value component of dropper is added to the value of pediatric drops for purpose of levy of central excise duty on the final product.the apex court in the case of east end paper industries held that anything which goes to render the goods marketable at the factory can be regarded as component. ..... bulletin in the case of v.s.vitamins (copy filed in paper book) to plead that the collector has accepted the contention that in the case of drugs, even repacking into retail packs amounts to manufacture and in the case of dropper assembly, it is packed with bottle of drops for ..... eastend paper mills -1989 (43) e.l.t. ..... hence he has allowed the credit following the ratio of the decision of the supreme court in east end paper industries. .....

Vivek Joshi, Sohel Kazani, Raman Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(175)ELT573Tri(Mum.)bai

..... raman balasubramanian, chief executive of high seas seller i) each container has four bales of waste paper which conceal the pallets of serviceable paper and since custom examination using a percentage basis, this was a deliberate act. ..... they filed a be dated 22.05.02 for clearance of one such consequent in three containers and declared the imported goods as "waste paper soft white shavings".the goods were assessed and sent for dock examination & clearance. ..... on examination it was found that bales of declared waste paper were in front side of the container, while at the rear end the bales contained art paper sheet of uniform size, 12 such bals were said to conceal 109 pallets of serviceable paper (water paper was 11.324 mts & serviceable 54.23 mts). ..... since the matter is being remitted back, the penalty on the importers firm, if any is required to be re-determined in the remand proceedings alongwith the orders on the admitted waste paper duly and duty already paid. ..... 10 lakhs and levied duty at serviceable paper rate, denied the benefit of exemption to 54.230 mts of the goods imposed penalty of rs. ..... iv) request for mutilation of serviceable paper, was rejected, since that would amount to artificially changing the basic nature of imported goods. ..... iii) since percentage of serviceable paper to waste was in ratio of 5:1, the benefit of notification and reliance on 1997(31) elt 962, 199(55)elt40, 1989 (43) elt 140 was not available to the importer. .....

M/S Navrang Art Printers and Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the original show cause notice issued in 1998 did not have paragraph 22(a) which has been included by a show cause notice dated 3.2.2000 issued to all other parties namely paramount paper products and rajdeep & sons pvt. ..... the other appellants are paramount paper products and rajdeep & sons pvt. ..... the partners of paramount paper products are the wives of the said joshi and shah. ..... it is appended at page 255 of the paper book. .....

Alfa Ica (i) Ltd. and Shyamsunder Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... the appellant's main contention is that a certain quantity of base paper, which was imported by them, was lying in their adjoining godown and intimation to that effect was given to the officers within a period of 3-4 days with a request to verify the above fact. ..... as a result, it was found that there was a shortage of 15042 kgs of base paper, on which the appellant had availed modvat credit. ..... as per facts on record, the appellants are engaged in the manufacture of paper based laminated sheets and laminated particles board. .....