Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(80)ELT680TriDel
..... second hand ocean going bulk cargo carrying vessel of about 25,000/30,000 dwt capacity (later amended to 33,400 dwt capacity, built in 1974) from japan. (iii) after import, the vessel was registered under section 34 of the merchant shipping act, 1958 (part v) & a certificate of indian registry no. 2194, dated 28-10-1986 was ..... tonnage certificate dated 14-10-1986 (k) panama canal tonnage certificate dated 15-10-1986 thus the importers claimed to have obtained all the certificates specified in the merchant shipping act, 1958, which an ocean going vessel should possess. this again they say, is verifiable and it cannot be questioned :-' (vii) the importers also contended that ..... going vessel whether or not it is a foreign going vessel so long(as it is registered and continues to be registered as a sea going vessel under the merchant shipping act, 1958.2. the assistant collector accepted, this documentary evidence and held that 'maratha deep' was an 'ocean going' vessel at the time of its first .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(19)ELT122TriDel
..... tests laid down by his lordship justice pendse in the bombay case have been satisfied by the appellant. "sea-going", as appearing in section 20 of the merchant shipping act, covers ships which are capable of travelling on the ocean. the present vessels have actually travelled on the ocean.his lordship has also referred to the necessity to secure licence ..... meant for inland navigation, known as a barge and it cannot be considered as ocean-going vessel for the purpose of exemption under notifica- tion 55/75, as amended.6. on 7-2-82, the appellants cleared another vessel namely m.v. nitya shushil. the appellants received on 26-6-82 the rt-12 as assessed ..... which the central government exempted goods of the description falling under tariff item 68 from the whole of the duty excisable thereon. notification 55 of 1975, which was amended by notification 102/80, provided that "ocean-going vessels" falling under tariff item 68 were exempt from the whole of the duty of excise leviable thereon. under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(27)ECC39
..... to be imported are not covered by appendices 3,6,7,8,9, ad 15 of the import policy of the import act, 1952.... such goods are shipped on through consignment to india on or before 31st march, 1983 or, in the case of actual user (industrial), on or ..... promissory estoppel can be pressed nor confers any right to grant export licence - public notice dated 30,3.1979, exports (control) 22nd amendment order. he argued that it was further held by the hon'ble high court that there should be a firm commitment by an exporter ..... refused to open the letter of credit since the entry no.44 of appendix 8 of the import policy, 1981-82, had been amended by public notice no.29-itc(pn)/81 dated 5.6.81 to read as follows:- thereafter the suppliers insisted that the importers should ..... ,23,200 issued to m/s. b.arun kumar & co. was produced. the licence is imprest licence issued on 29.6.81 to a merchant & manufacturer exporter. m/s. b. arun kumar & co. had given a letter of authority to m/s. jain sudh vanaspati ltd. in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC114Tri(Delhi)
..... payment of duty for home consumption are diverted for export following the procedure contained in board's circular no. 294/10/97-cx dated 30-1-97, the merchant exporter can alone claim rebate and that in view of this the board further, clarified that rebate under rule 12 will be granted without insisting for disclaimer certificate where ..... of excise duty paid on the goods exported by them is admissible to them or not.2. shri p.k. sahu, id. advocate, submitted that the appellants are merchant exporter of hdpe/pp sacks; that during the period december, 1999 to february, 2000, they had purchased excisable goods on payment of duty from six different manufacturers and exported ..... as the period specified under section 11b of the central excise act is one year from the relevant date; that the relevant date in respect of goods exported is the date on which the ship or the aircraft leaves india; that when the refund claim was filed by them amended section 11b has come into force.he relied upon the .....
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