Judgment Search Results Home > Cases Phrase: jute manufacturers cess act 1983 section 4 crediting proceeds of duties to the consolidated fund of india Court: customs excise and service tax appellate tribunal cestat tamil nadu

Commissioner of Central Excise, Vs. Kiwi Ttk Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... in view of the provisions of rules 12 and 13 of central excise rules, 1944 and cess is not correct. the lower authorities have held that in accordance with provisions of revised cess rules, 1984 cess on jute manufactures is leviable and payable on final finished products cleared from the factory on sale either within the factory or abroad. therefore ..... 87, it follows that he matter pertains to demand of duty for clearance by export of jute falling under erstwhile tariff item 22a without payment of cess duty as payable in terms of sub-section (1) of section 3 of the cess act read with rule 9(1) of the central excise rules. the appellants have contended that ..... coming up for determination of duty with reference to an exemption or concession notification which would necessarily affect the rate of duty. however, by section 47 of finance act, 1984, section 35b pertaining to appeals to tribunal was amended by adding a proviso. the first proviso to section 35b has taken away the jurisdiction of the .....

Collector of Central Excise Vs. Nellimerla Jute Mills Co. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1983)LC1324Tri(Chennai)

..... -d and 22-a of central excise tariff". as per the jute manufacturers cess rules 1976, as amended, cess has to be paid on jute yarn, twine and sackings. the respondent mills paid cess in terms of section 9(1) of the industries (development and regulation) act. 1961 only on removals of jute twine, yarn and sackings as such from their factory during the ..... the use of twine for stitching and, therefore, the extended period of limitation as contemplated under section 11-a of the act for demanding, the cess due on the jute twine used in the stitching and hemming of jute bags of the respondent unit from 1.3.1976 to 31.7.1981 is clearly maintainable in law. rule 44 relied upon ..... period 1.3.1976 to 31,7.1981. they have not paid cess on the twine utilised internally in the stitching and homming of the jute bags, prepared out of sacking cloth and no .....

Bombay Burmah Trading Corpn. Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(187)ELT247Tri(Chennai)

..... these conditions by the very name, the product namely 'instant tea' conveys 'that it is a 'tea'. the term 'instant tea' is not the brand name of the product manufactured by the assessee but the name of the product itself. it is a variety of tea. further, the term 'instant tea' gives a meaning that it is a 'tea', which ..... demand.2. the contention of the appellant is that tea cess is a one time levy.that too, at the first stage of manufacture from tea leaves. and no cess is attracted in respect of subsequent of stage process of manufacture. this contention is made based on the definition of tea under the tea act as well as the judgment of the apex court in ..... being collected only at one stage of production.reliance is being placed on the circular issued by the central board of excise & customs in regard to cess on paper, automobiles and jute products.4. the aforesaid statutory definition of tea makes the scope of the levy clear. it is a one time levy at the stage of production from tea leaves. .....

Southern Structurals Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)LC668Tri(Chennai)

..... is common factor in all contracts. in fact, they have been taking similar advances from their other purchasers also. similarly, railways give advances to other wagon manufacturers also. enhancement of the assessable value of the wagons has been ordered under the impugned order, so as to bring the notational interest ground on the advances ..... have been required to borrow these funds from the bankers, etc., for purchasing raw materials and that the interest payable would then have entered the cost of manufacture and consequently the sale price of the goods........". in the present case, it is an admitted fact that the appellants have received huge amount of advance from ..... short) and a further penalty of rs. 34,18,250/- under section 11ac of the act for the various contravention alleged.2. the appellants are an undertaking wholly owned by the government of tamil nadu. they are engaged in the manufacture inter alia of railway wagons falling under chapter headings 8605.50 and 8428.00 of the .....

Titanium Equipment and Anode Mfg. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1995)(56)LC724Tri(Chennai)

..... by nrdc to the appellants has to be considered. it appears, therefrom, that the central electro-chemical research institute, karaikkudi has developed a process for the manufacture of titanium substrate insoluble anodes (tsia) which is patented as an invention the full rights of which have been assigned to nrdc. the nrdc has agreed by ..... visit to their factory and verification of their records, copies of purchase orders, inter alia, of gwalior rayon silk mfg. (wvg.) and of hukum chand jute mills. these purchase orders contain terms of payment including royalty. the purchaser is to pay royalty at the specified rate per tonne of caustic soda produced from ..... of central excise 1994 (55) ecr 7 wherein the supreme court had held that the department can invoke longer period under section 11a central excises & salt act, 1944 only on establishing suppression of facts alongwith proof of intentional evasion of duty. continuing his submissions, the learned counsel urged that the royalty amount cannot be .....

Commissioner of Central Excise Vs. Madura Coats Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1997)(89)ELT161Tri(Chennai)

..... respect of such goods may be paid either by the owner of the processing factory or by the owner of the originating factory. (5) if cotton fabrics or jute manufactures or man-made fabrics, after being processed, are removed without payment of duty to one or more factories for the purposes of further processing, or to the originating ..... including a processing factory, the consignor shall follow the procedure as required by rules 156a and 156b as modified by rule 173n. (4) if cotton fabrics or jute manufactures or man-made fabrics, after being processed, are cleared for home consumption from the factory including a processing factory, the duty payable at the time of such clearance ..... duty payable on cellulosic spun yarn falling under heading no. 55.05 and cotton yarn falling under heading no. 52.03 of the schedule to the central excise tariff act, 1985 (5 of 1986) plus the interest at the rate of three per cent thereof.we observe that under this rule, fabrics can be allowed free clearance .....

Srf Limited and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)(61)ECC687

..... file the revised classification list consequent to the introduction of new central excise tariff act, 1985. srf informed the superintendent by their letter dated 21.2.1986, giving the proposed classification, proposed nomenclature, manufacturing process, name of the fabric, purchaser/ manufacturer and the end-use for chapters 52, 54 and 55 (pages 387 ..... he has relied on the following decisions:ranadey micronutrients v. collector of central excise (ii) 1992 (97) elt 674 (cal) in the case of birla jute & industries ltd. v. accerajan ramakrishna v. commissioner, wealth 13. there can be no doubt whatsoever, in the circumstances, that the earlier and later circulars were ..... wagons, lorries etc. against bad weather. they are generally made of coated or uncoated manmade fibre fabrics, or heavy to fairly heavy canvas (of hemp, jute or cotton). they are waterproof. those made of canvas are usually rendered waterproof or ... proof by treatment with tar or chemicals. tarpaulins are generally in .....

Sutham Nylocots Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)(87)ECC403

..... circuit breakers above 1000 volts for the purpose of levy of central excise duty under schedule to tariff act, 1985 (henceforth referred to as tariff) the association had furnished a list of such hv and mv circuit breakers manufactured in india and it was pointed out by the association that the central excise officers in different ..... commissioner of central excise, coimbatore whereby the commissioner has classified nylon x nylon and nylon x cotton fabrics manufactured and cleared by m/s sutham nylocots (hereinafter referred to as appellants ) under heading 5911.90 of the cet act, 1985. he has also demanded a duty of rs 68,09,407 under proviso of section 11a ..... of the ce act, 1994 besides imposing equal penalty under section 11ac of the ce act, 1944 apart from demanding interest under section 11ab of the act.2. the brief facts of the case are that the appellants who are a partnership concern are manufacturers of industrial fabrics of nylon x nylon and .....

P. Natarajan, Prop. Jothi Prabha Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2004)(113)LC192Tri(Chennai)

..... who gave statement against him is understandable. we, therefore, find no infirmity in the conclusion reached by the collector that there was lack of infrastructural facilities to manufacture wet grinders in other units, stocking raw materials in one unit, usage of raw materials & labourers belonging to the other units, common superintendence, direction and ..... case, the plea of separate registration under different taxation statutes was rejected when there was no evidence of independent purchase of raw material or sale of manufactured goods, etc. it was also held therein that proof of flow back of money from dummy unit to principal unit not required when dummy character proven ..... the income tax act and necessary declarations have also been filed under notification no. 11/88 dated 15.4.1988 and there is separate balance sheets for all the units and all the units are equipped with the machinery required for the manufacture of the goods in question and were capable of manufacturing the goods in .....

Surana Metals and Steels (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2006)(109)ECC6

..... non-alloy steel ingots and/or billets falling under sub-heading 7206.90/7207.90 of the schedule to the central excise tariff act, 1985 or manufacturers of non-alloy steel hot re-rolled products falling under various sub-headings under headings 72.11, 72.13, 72.14, 72.15 or 72.16 of the said schedule ..... omission of the provision and therefore, ultimately, it could be said that there was no distinction between 'repeal' and 'omission'. as a matter of fact, in s.l. srinivasa jute twine mills p. ltd. v. union of india judgment dated 15-2-2006 in civil appeals 6777-6780/2003, the hon'ble supreme court treated as repeal the omission of ..... repealed. the apex court used 'omission' and 'repeal' as interchangeable expressions in the case of s.l srinivasa jute twine mills (supra). having accepted 'repealed' and 'omitted' as equivalent expressions for the purpose of section 38a of the central excise act in relation to rules 96zo and 96zp, it will not be open to the assessees to contend that, for purposes .....