Judgment Search Results Home > Cases Phrase: pondicherry university act 1985 section 10 chief rector Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 63 results (0.174 seconds)

Favourite Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... to excise duty and said that other imported items such as bottles, corks, wire rods and foils will be chargeable to duty in terms of section 68 of customs act, 1962. section 68 provides for levy of customs duty on goods cleared for home consumption from a customs bonded warehouse. the sentence that the commissioner has relied upon to ..... accept this submission. he found that the benefit of the exemption was not available, denied it and demanded duty from and also demanding interest under section 11ab of the act. hence this appeal.2. the reasons that the commissioner advances for not extending the benefit of the exemption are as follows. chapter ix of the export import policy provides ..... of paragraph 9.20 of the export import policy april 1997 - march 2002 is in excess of the aggregate amount of excise duty leviable under section 3 of the act or any other law for the time being in force. notice issued to it proposed to deny the exemption on the ground that the goods were not manufactured wholly .....

Espi Industrial Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(10)LC443Tri(Mum.)bai

..... manufacturing programme for tractors. this certificate squarely covered the goods under appeal. the advocate also referred to the ministry of industries' letter dated 19-8-1985 addressed to the assistant collector of customs, which certified that components for 50 numbers tractors had already been utilised and it also gave a certificate in ..... apply to the clearance of consignments, imported under this policy". it was urged for the department that as per the provisions contained in customs tariff act interpretation rule 2(a) of the rules for interpretation of the schedule and the clarification contained in customs tariff nomenclature explanatory notes for incomplete machines and ..... construe that the goods imported are tractors in knocked down condition. this rule of interpretation came into existence only with the enactment of the customs tariff act, 1975. it was not available at the time when the honourable supreme court decided the case of tarachand gupta and brothers. therefore, the present .....

Mahila Griha Udyog Lijjat Papad Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(79)ECC51

..... the findings given by the commissioner, we have to refer to the effect of the notification issued by the government of maharashtra on 12.6.1985 under the maharashtra municipal councils, nagar panchayats and industrial townships act, 1965. the various notifications issued from there, it only provides for population of village panchayat and creation of municipal councils. that does not ..... . by issue of notification no. con-1082/2933/cr/660/82/ud 11 dated 12.6.85, which was published in the maharashtra govt. gazette dtd. 12.6.1985, the area in which manufacturing units are located has been proclaimed by the urban development department of maharashtra as a municipal area. hence, the place where the production unit ..... the meaning of said explanation which is per say wrong as mira has been declared by order no. con-1082/2953/cr.660/82/ud.ii dated 12th june 1985 as municipal area (page 38 of appeal e/496 r-99) bombay and thereby there shall be municipal council for that area by the name of the mira- .....

M.B. Impex Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)LC206Tri(Mum.)bai

..... in schedule ii." "note: each heading number in column (1) corresponds, to the respective chapter and heading number of the first schedule to the customs tariff amendment act, 1985 as amended on 24.1.1986 and each entry in column (2) has the same scope and meaning as the corresponding chapter and heading of the said first schedule ..... be construed in the sense in which they are understood in trade by dealer and consumer." there is not much dispute over the point that "almonds" have been universally and commercially ac acknowledged as falling within the category of "dry fruits". mr. mondal, cited before us a copy of the news paper "economic times", where prevailing ..... and prohibitions imposed under the policy are deemed to have been imposed under import control order, which governs the present licence and when according to the policy am 1985-88, almonds in shell are not importable as seeds, the appellants cannot import almonds as seeds.19. further, for the purpose of import, what is considered .....

Shri Ramesh P. Karani Vs. Commissioner of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(73)ECC289

..... is no positive material on record that the third person referred in the panchanama for seizure of gold is the appellant only. identify by dri officer in march 1985, after seizing for a short while to him on 30.10.84 in spot of delivering the bag to harakchand jain, in the crowd, while running away ..... appellant's statement is exculpatory. it is only harekchand's statement that involves appellant, apart from himself. it is a substantial evidence under section 108 of customs act, but retracted. statement of girish does not connect the appellant with the seized gold. statement of customs officer ghuge identifying appellant as the third person, who ..... point of defence, panchanama of seizure of gold bars, prior intimation. description of appellant, no identification of his exculpatory statement of his, no investigation under gold control act, alibi set up--appellant was in udaipur on the date of seizure on 30.10.94, reliance on retracted statement of harakchand jain, co-accused, findings against .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... this question, it is worthwhile to refer the two judgments of the supreme court. in the case of state of orissa v. titaghur paper mills co. ltd. (1985) supp scc 280 it has been held as follows: yet another contention raised by the contesting respondents with respect to the impugned provisions was that the two notifications dated ..... before the omission goes into effect, it cannot be granted afterwards. savings of the nature contained in section 6 or in special acts may modify the position.state of orissa v. titaghur paper mills 1985 (supp) scc 280 cited by the learned dr is not relevant for the reasons that the notifications considered in the titaghur case ..... granted before the omission goes into effect, it cannot be granted afterwards. savings of the nature contained in section 6 or in special acts may modify the position.state of orissa v. titaghur paper mills 1985 (supp) scc 280 cited by the dr in the synopsis is not relevant. firstly, the notifications considered in titaghur paper's case .....

indu Nissan Oxo Chemical Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(62)ECC338

..... centigrade thermometer, and which, either by itself or in admixture with any other substance, is suitable for use as fuel for internal combustion engines;" and the central excise tariff act, 1985, heading 27.10 covers 'motor spirit' and it is worded as follows: "27.10 petroleum oils and oils obtained from bituminous materials, other than crude; preparations not ..... classifiable under sub-heading 2710.19 and confirming the demand of rs. 75,47,671/- in respect of insan-le under chapter 27 of the central excise tariff act, 1985 and item 6 of old cet for the period 1983-84 to 1986-87. he also ordered confiscation of the seized insan-he and of insan-le levying ..... samples tested on the products it was alleged that the insan-le was not a chemically defined compound and hence not covered by chapter 29 of central excise tariff act, 1985 but covered by sub-heading 2710.19 which covers motor spirit. reliance was placed on the literature on insan-le statements recorded or n.k. valecha, production .....

M/S. Ekbote Interiors Pvt. Ltd., Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(135)ELT751Tri(Mum.)bai

..... manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired ..... be obeyed without default. the instructions did not specify and particular unit but applied to all units. when eknath ekbote was specifically asked about the universal application he said that they were for educating all concerned about the business transactions.these instructions reveal the common control exercised by mr. govind ekbote over ..... not working in concert but individually performing single operations which operations did not result in manufacture of furniture. therefore, they were clearly hired labour performing single acts in the long chain of manufacture.21. affidavits have been placed on record by the so called contractors.we have seen the affidavits. the deponents .....

Purity Textiles Pvt. Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(114)ECC111

..... at the hads of the manufacturer and used by buyers for making tarpaulin, tents, jeep covers, holdalls and bags etc. is classifiable under heading 52.07 of central excise tariff act, 1985 and not under heading 59.11. the aforesaid order of this hon'ble tribunal has been followed in several cases one of them, being simplex mills co. ltd v. cce .....

Reliance Industries Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(11)LC287Tri(Mum.)bai

..... industries ltd. have not accounted for the production of polyester filament yarn weighing 1302.3 metric tonnes during the period october 1980 to 7th may, 1985 in the central excise record and it has been further alleged that the aforesaid quantity has been removed in contravention of the central excise rules and ..... in that order of the bench it is stated the expression 'adjudication' merely means 'judgment' or 'decision'. this 'judgment' or 'decision' must be under the act the 'judgment' or 'decision' implies adjudication of dispute by a judicial process in the matter of adjudication the collector exercises the power of a quasi-judicial authority and, ..... absence of that section the collector and others who have been authorised under that section would not have the power to adjudge confiscations and penalties. under the act the adjudication is not limited to confiscation and penalties. we have seen the definition of adjudicating authority. we have also considered the meaning of adjudication. .....