Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC212Tri(Delhi)
..... suburban industrial works held licences for the manufacture of the man-coolers; and duty had not been paid on the 193 fans removed in the period and the removals were without gate passes and without maintenance of accounts of production etc. m/s. s.f. ..... in the investigations, the central excise found that m/s.suburban industrial works understood and engaged in the manufacture of electric fans from 5.7.1967 to 10.6.1969and manufactured 193 man-cooler fans which were removed from the factory to m/s. ..... , were charged by the central excise with removing 193 man-cooler fans from their factory from 5.7.1967 to 10.6.1969. ..... seems to be a good deal about this case that has not come out totally and that more is hidden from the public view than has been disclosed.11.the appellants are mistaken to say that man-coolers are industrial fans for cooling machines. ..... venna pointed out that only 93 of the man-cooler fans were actually manufactured by m/s. ..... the goods, man-cooler fans, had no special shape or design to entitle them to be called industrial fans. ..... india limited were said to have held the goodwill and proprietary rights on the man-cooler fans. ..... they are man-coolers i.e. ..... the man-cooler fans. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC454Tri(Delhi)
1. this is an appeal filed by shri satish kumar goyal against the order of the collector of customs (appeals), bombay, no. s/49-210/83r dated nil.2. shri n.c. sogani, consultant, has appeared on behalf of the appellant and shri s.c. rohatgi, jdr, on behalf of the respondent.3. briefly, the facts are that the appellant imported fully automatic and computerised equipment for developing of colour films, printing, enlarging and processing of colour photo prints. this was done on behalf of a partnership concern, duly registered with the directorate of industry as a small-scale industry for processing and printing of colour films, photo-copying, instant photography and making of commercial and non-commercial movies and video recording. the appellant was granted an import licence by the chief controller of imports and exports, new delhi, which, on the recommendation of the director of industry, new delhi, was duly endorsed for being treated as project import. thereafter, as required under the project import (registration of contract) regulation, 1965, the appellant applied to the assistant collector of customs, bombay, for registration of contract under heading no. 84.66 of customs tariff schedule. this was refused by the assistant collector, who observed that tariff heading 84.66 of cta-75 related to machinery including prime movers, instruments, apparatus, appliances, etc,, for initial setting up of a plant or substantial expansion of the existing unit of a specified industrial .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(192)ELT251Tri(Mum.)bai
1. appellant is a private limited company holding a custom house clearing agent licence. this matter was heard on an application being made since vide the impugned order, the commissioner of customs, mumbai it has been directed that the only documents presented in the mumbai custom house on or before 22.3.2005 would be allowed to be processed up to 6.4.2005 and not subsequently as the cha licence no. 11/98 held by g&k shipping pvt ltd under the powers contained in regulation 20 (2) of chalr 2004, pending enquiry under regulation 22 of the chalr 2004, would be suspended, and that the appellant were not authorised to transact any business in the mumbai custom house, airport, docks, a.c.c or nhava sheva custom house etc. it was also directed vide the impugned order that identity cards of all employees, along with the original custom house agents licence no. 11/498 should be surrendered to the custom house immediately. it was also notified that wherever the aforesaid cha has stood and accepted as a surety, the same should be cancelled with immediate effect and a fresh surety should be obtained from the concerned importer/exporter. (a) that the suspension order impugned before us dated 22.3.2005 has been issued consequent to a report from superintendent of police, cbi, acb, mumbai recommending black listing of g & n shipping pvt ltd, cha no. 11/498. (b) the order passed not only in denial of natural justice, in blindly following the recommendation of cbi without giving a copy to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (1997)(71)LC149Tri(Bang.)alore
1. in the present case, the appellants had filed the be for clearance of 85 numbers of goods described as re-conditioned parts of plain photocopiers.2. in terms of the impugned order, the consignment in total was valued at rs. 15,46,314. but the appellants had declared the value of the goods as rs. 5,73,242. the goods in question were also confiscated and the appellant was allowed redemption on payment of a redemption fine of rs. 3.00 lacs and a penalty of rs. 50,000 was imposed on the appellant.3. the learned consultant contended before us that the value adopted on the basis of the whole photocopier as was done by the adjudicating authority is not warranted in the facts and circumstances of the case.in this connection, he drew our attention to the final paragraph of the impugned order which is as follows : as regards the licensing angle, the importers have produced two sils which are valid for the goods listed in appendix xxxv of the handbook of procedures of export-import policy am 92-97. the licences are as valid for import of re-conditioned components of plain photocopier, which is an item described under section 31 of the said appendix. in this case, though for the purpose of assessment in terms of application of rule 2(a) of the interpretation rules, goods are to be considered as plain photocopier per se, as far as the licence aspect is concerned, it would be in conformity with the policy to cover them under the said sl. no. of appendix xxxv as reconditioned components .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(23)LC385Tri(Delhi)
..... 1. the petitioner has filed the accompanying writ petition, inter alia challenging the legality of the respondents action in purporting to' collect duty of excise in respect of cotton yarn and man made yarn further processed within the petitioner's composite mill in the manufacture of cotton fabrics and man made fabrics respectively it is the petitioner's contention that since there is no removal of the said yarn within the meaning of rules 9 and 49 of the central excise rules no ..... fabrics. there is a composite mill where they manufacture blended non-cellulosic spun yarn on which excise duty is payable and utilises the yarn within their own factory for the purposes of making man-made .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)LC148Tri(Delhi)
1. m/s. singapore colour centre, madras have filed an appeal being aggrieved by the order passed by the collector of customs, madras.briefly the facts of the case are that the appellants had filed bill of entry for the clearance of goods. the description of the goods in the bill of entry was given as 'four sets of second-hand kis brand still photography processing and printing equipment'. the appellants had declared the value of the goods at rs. 1,06,146.00 on the basis of the invoice no. pc 0202/87 dt. 2nd feb., 1987 issued by m/s. premier commercial enterprises in favour of the importers. in the invoice the value of the goods was shown as us $ 8,000/- gif madras and the description was given as :- "four sets of second-hand kis brand still photography processing and printing equipment." the equipment is stated in the ogl app. 1 part b list 8 item no. 39 of import export policy 1985-88. the goods are in very good condition and as per your order dt. 12-12-86. the equipments comprise the following: (a) four - dn negative processors serial nos. 3924, 2525, 3914 & 3923. (d) four sets of wooden cabinet stands for the film processors and printers." 2. as the goods imported were second-hand, a certificate dated 27-1-1987 issued by daplas electronics (p) ltd., chartered engineers, certifying that the following 4 sets were kis mini lab colour photographic processing system viz., together with their associated film dryers and wooden cabinet stands for the above mentioned sets were .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC86Tri(Delhi)
..... it was held that m/s.aurofood did not engage in the production of tin containers more than a man who places an order for a pair of shoes to be made by a professional shoemaker engaged himself in shoe making even if he should supply the leather or other wherewithals; or a man who places an order for a coat out of a material he delivers engage himself in the work of tailoring. ..... it was also held that there is no law for deeming a man to be a manufacturer unless he is really a manufacturer. ..... a man who produces goods must clear them; they can never be cleared on his behalf or on behalf of some other man. ..... to be sure, a man may camouflage his operations and conceal that he owns more than one factory. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT135TriDel
1. this matter is being heard and disposed of in accordance with the directions given by the hon'ble high court of gujarat in the order and judgment delivered on 28-7-1983 in s.c.a. no. 444 of 1978. by the said order, the court quashed and set aside the order-in-revision no.1425/77, dated 25-7-1977/4-8-1977 passed by the government of india in the revision petition filed by devarsons pvt. ltd. (hereinafter called devarsons, for brevity's sake) against the order-in-appeal no. v 9(14) 2-2/oa/71/1841/ bombay dated 19-2-1974 passed by the appellate collector of central excise, bombay. the court remanded the matter to this tribunal for deciding it afresh in the light of the evidence and the material that may be produced on the questions indicated in their lordships' judgment dated 28-7-1983 and after giving an opportunity of hearing to the parties afresh. copies of the order and the judgment were forwarded to this tribunal by the deputy registrar of the high court on 6-10-1983.2. at this stage, and before setting out the questions referred to above, it will be useful to set out briefly the facts of the case.devarsons are engaged in manufacturing oil and spirit soluble colours.these goods used to be classified in the central excise tariff schedule (cet) under item no. 14-i (1)(5) ("pigments, colours, paints and enamels, not otherwise specified") and exempted from duty under central government's notification no. 23/55, dated 29-4-1955 in terms of serial no. 6 thereof which read: " .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Reported in : (2007)8STR472
..... we find that the appellants obtained the stevedoring license from the man-galore port trust for carrying out the stevedoring operations. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(20)ECC54
1. m/s. knit foulds (p) ltd., kapurthala has filed an appeal being aggrieved from the order passed by the collector of central excise (appeals), new delhi. the appellants manufacture 'woven fabric belting' and 'leather nylon sandwich belting'. in the manufacture of which nylon strips and synthetic resins are used and the same are imported from abroad. they paid additional duty (cv duty under section 3 of the cta, 1975) on the import of said nylon strips and synthetic resins.superintendent of central excise range, kapurthala vide his letter ce/7/knf/2/80/587 dated 5-6-1980 directed the appellants to obtain a central excise l-4 licence in respect of uncut rolls of woven fabric sandwich belting even though used for captive consumption within the factory, and they were also directed not to clear the goods without payment of excise duty as they were not exempted under notification no.115/75 dated 30-4-75. the appellants obtained the said licence and filed a classification list declaring their goods i.e. uncut rolls of woven fabric sandwich belting as falling under t.i. 22 under protest.the appellants had taken the stand that the said uncut rolls of woven fabric belting are not chargeable to duty as these are not classifiable under t.i. 22 and the appellants urged that leather nylon sandwich belting being a product of the factory covered by tanning industry is exempted under notification no. 115/75 dated 30-4-1975. they further agitated that in case they are to pay central excise .....
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