Judgment Search Results Home > Cases Phrase: press council act 1978 section 21 interim reports Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 70 results (0.115 seconds)

Commissioner of Central Excise, Vs. Venkatesh Petrochemicals P. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2000)LC156Tri(Mum.)bai

..... that distillation should be considered a process incidental or ancillary to the completion of the manufactured product, and hence covered by the definition of "manufacture" in section 2f of the act, he held the process to be manufacture and the product liable to duty. on appeal from this order, the commissioner (appeals) noted the claim that the purpose of the distillations ..... by the commissioner.2. the appeal describes the process of distillation that the manufacturer undertakes, and claims that distillation would be manufacture as defined in section 2(f) of the act. it but further contends that since the raw material and the finished product have different names, a new product has emerged. this new product is used as a thinner. it .....

Sesa Goa Limited and Others Vs. Commissioner of Customs, Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... v. deoki nandan aggarwal (air 1992 sc 96), institute of chartered accountants of india v. price waterhouse and anr. (1997 (6) scc 312) and harbhajan singh v. press council of india and ors. (jt 2002 (3) sc 21)]." [emphasis supplied] in the case of tara agencies (supra), the apex court held that: "the intention of the ..... this is what we understand from the proviso, which does not say that the orders / instructions / directions issued by the board under section 151a of the act are not binding on the assessing authorities or appellate commissioners. the circular in question is certainly binding on quasi-judicial authorities under the board, who may be called ..... by the present appellant. the board's circular was eventually communicated to the assessee. the learned sdr submits that the board correctly interpreted section 14 of the act in relation to export-goods and the same was binding on subordinate authorities in the department. it is further submitted that there is no parallel between section .....

Johnson and Johnson Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT729Tri(Mum.)bai

..... of the tariff of which the heading is formed derived from the heading of the harmonised commodity description and coding system in the customs co-operation council. chapter 42 of that system has a separate heading for articles of leather, saddlery and harness for any animal, articles of apparel and clothing ..... 94 (for example, furniture, lamps and lighting fittings); (k) articles of chapter 95 (for example, toys, games, sports requisites); or (1) buttons, press-fasteners, snap-fasteners, press-studs, buttons moulds or other parts of these goods, button blanks of chapter 96.articles of leather; saddlery and harness; travel goods, handbags and similar containers; ..... the appellants is inevitably used in the manufacture of sterile surgical sutures which falls for classification under heading 30.06 of the central excise tariff act, 1985. the issue in controversy in the present proceedings is appropriate classification of the product namely unsterilised absorbable catgut sutures under ceta. the .....

Commissioner of Cus. Vs. Padma Nutrients Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(152)ELT438Tri(Mum.)bai

..... to the commissioner of customs in the custom house. they were fully justified in doing so as they were vested with the necessary powers under the customs act. there is also no evidence on record that the custom house had undertaken any parallel investigation. the mere fact of the appraiser in the custom house ..... goods liable for confiscation under the provisions of the customs act, 1962. on conclusion of investigations, the dri officers had issued show cause notice, answerable to the commissioner of customs, new custom house, mumbai who had the ..... . the ld. commissioner failed to appreciate that the officers of the dri are also the officers of customs and operate within the powers vested under the customs act, 1962. the ld. commissioner further failed to appreciate that the officers of dri were not exercising quasi judicial function, while investigating the case and seizing the .....

Sun Export Corporation Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1983)LC869DTri(Mum.)bai

..... issued by the customs authorities by way of a recommendation to the port trust for reducing or waiving the demurrage charges. this was not a matter falling within the customs act and therefore, it could not be a subject matter of appeal to the tribunal. for the aforesaid reasons he pleaded that the appeal should be dismissed.3. the learned ..... can be given to the customs authorities for issue of the same as the tribunal had inherent powers to pass orders not only in the matters falling within the customs act, but also in peripheral issues.4. we have examined the submissions of the appellants and the respondent. the main question for determination is to interpret the entry sorbitol ..... of the appellants for issue of the detention certificate, we find that the same is not governed by the customs act and therefore, the grant or denial of such a certificate is not a decision or order under the customs act and the same cannot be a subject matter of the appeal to the tribunal. it is for this purpose .....

Ramniklal Salagia Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2001)(73)ECC696

..... to the importer, jac air service and to jac enterprises. the notice proposed to enhance the value of the chemical, its confiscation under clause (m) of section 111 of the act and penalties on the importer and the consolidator. in the order impugned in the appeal, the commissioner has enhanced the value of the goods to rs. 7.88 lakhs ordered .....

Reliance Industries Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(174)ELT344Tri(Mum.)bai

..... import manifest i.e. cargo brought by the 'vessel' be unloaded, till the import general manifest is filed. in exercise of powers under section 157 of the customs act, 1962, central board of excise & customs have framed regulations on the import manifest to be filed by a vessel under this section. these regulations called import manifest ( ..... secretary of state air 1938 pc 15) while considering the provisions of section 30 of the sea customs act, 1878, observing the finding of lord blandsburg in an earlier case, 'price being relieved of ..... section 47 of the customs act. once such goods are duty paid goods being removed from the holds of the ship for home consumption, further expenses incurred to take such goods 'home' would be expenses incurred on duty paid goods and would be expenses beyond the customs area/barrier. the privy council in ford motor company v. .....

Reliance Industries Ltd. and ors. Vs. Commissioners of Customs (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(95)ECC180

..... import manifest i.e. cargo brought by the 'vessel' be unloaded, till the import general manifest is filed. in exercise of powers under section 157 of the customs act, 1962, central board of excise & customs have framed regulations on the import manifest to be filed by a vessel under this section. these regulations called import manifest ( ..... secretary of state, air 1938 pc 15, while considering the provisions of section 30 of the sea customs act, 1.878, observing the finding of lord blandsburg in an earlier case, 'price being relieved ..... section 47 of the customs act. once such goods are duty paid goods being removed from the holds of the ship for home consumption, further expenses incurred to take such goods 'home' would be expenses incurred on duty paid goods and would be expenses beyond the customs area/barrier. the privy council in ford motor company v. .....

Kumar Cotton Mills Pvt. Ltd. Vs. Commr. of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)(146)ELT438Tri(Mum.)bai

..... when the dispute arose i.e., when the suit was filed on 22-4-1949 the right of the parties to pursue the suit up to the privy council was granted by the existing law provided the value of the property was above rs. 10,000/-. the proceedings travelled to the high court who issued the judgement ..... taken away by the enactment expressly or by necessary implication. it is only a declaratory or a procedural enactment which is normally held to be retrospective. a remedial act, on the contrary, is not necessarily retrospective, it may be either enlarging or restraining and it takes effect prospectively, unless it has retrospective effect by express terms ..... against you".3. the present miscellaneous application has been filed seeking orders for continuation of the stay order notwithstanding the amendment made in section 35c of the act.4. since the issue has substantial consequences and since the amendments would give rise to a number of similar situations the application was posted for disposal and .....

Bayer India Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(106)ECC526

..... is distinguishable.in the case of cc, mumbai v. mukund ltd. , the tribunal adopts the price prevailing in lme bulletin as the price under section 14 of the customs act which is now held to be not correct, by a series of decisions of the tribunal and this decision was rendered prior to the apex court judgment in eicher tractors ..... proposing confiscation of goods under section 111(m) and proposing penal action against the company under the provisions of section 112(a)/or under section 114a of the customs act. penalty was also proposed on the officers of the company. the show cause notice interalia alleged that the appellants and r&h are related to each other, that the ..... .1.2001 was issued to the appellant' company proposing to recover alleged differential duty of rs. 7,19,84,692/- under the proviso to section 28(1) of the customs act, 1962 (by applying the value @ us$ 2.85 per kg. at which m/s. indofil chemical company was importing the same product from r&h) together with interest, .....