Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2005)(99)ECC301
..... undisputedly, the imported raw material of the appellant attracted this notification which had retrospective effect by virtue of case law and sections 3 and 5 of the provisional collection of taxes act, 1931, and, accordingly, the party claimed refund of the excess 4% special additional duty they had paid at the time of the clearance of the goods." 3. ..... in the case of prakash pipes and industries (supra) cited by ld.jcdr, the apex court held that the provisions of the provisional collection of taxes act, 1931 were not applicable to a case where the goods manufactured during exemption period was cleared from the factory after withdrawal of the exemption. ..... , 1997 (94) elt 18 (sc), wherein it was held the provisions of the provisional collection of taxes act, 1931 had no application to a case in which goods manufactured during exemption period were cleared from factory after withdrawal of the exemption. ..... section 3a of the customs tariff act, 1975 was a "declared provision" of law as contemplated under sections 3 and 4 of the provisional collection of taxes act, 1931 and it was not amended under the finance act, 1998. ..... it was argued that section 5 of the provisional collection of taxes act, 1931 was not applicable to the facts of this case. ..... the declared provision came into force on expiry of the day on which the finance bill, 1998 containing it was introduced in parliament, by virtue of section 4 of the provisional collection of taxes act, 1931. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1997)(93)ELT766Tri(Chennai)
..... it is submitted that though a declaration as provided by section 3 of the provisional collection of taxes act, 1981 was made while introducing the said bill in parliament, such declaration cannot enable the excise authorities to include the charges of printing and lacquering in the assessable value of the said tubes and rigid ..... by the firm can be said to constitute the raw material of the firm for producing plywood circles and not as the finished product of the firm, the position, in view of the definition of 'manufacture' as given in section 2(f) of the act, the provisions of rule 9 and the provisions contained in item 16b in the first schedule, remains unaltered and unaffected; and plywood manufactured for producing circles becomes liable to duty at the block stage or panel stage. ..... there the question that arose was as to at which point the duty on yarn which was manufactured at the intermediate stage was to be collected as yarn after it was manufactured was sized and the revenue sought to collect duty at the sized yarn stage. ..... the charges for these services rendered are being collected separately from the respective customers. ..... tariff item 27 in the schedule to the central excise act, as it stood at the relevant time, read as follows : (a) (i) in any crude from including ingots, bars, blocks, slabs, billets, shots and billets, namely, plates, sheets, circles and strips in any form or size, not otherwise specified ..... the definition of manufacture, as inserted by the finance act (no. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1987)(11)LC231Tri(Chennai)
..... it has been held by his lordship of the madras high court that "any payment or collection of tax made on the basis of returns submitted under the self-removing procedure cannot be construed as a complete assessment and, as long as a completed assessment has not taken place there is no necessity for the department to resort to its powers under rule 10 for recovery of short-levied duty surcharges".per contra the duty paid would impliedly be a provisional payment. ..... and cyclone dust cleared during the period 5-3-1982 to 26-5-1982, the assistant collector issued a notice to the appellants asking them to show cause why in terms of section 11b of the central excises & salt act, 1944 the refund should not be limited to the payments made from 24-5-1982 to 26-5-1982, the rest of the amount having been paid beyond six months from the date of making of the claim. ..... defining the 'relevant date' in the explanation b(c) to section 11b it is specifically provided, "in a case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof. ..... the procedure under chapter vii-a, an assessee has to file the list of goods proposed to be manufactured by him giving the description thereof, the item number and sub-item, if any, of the first schedule to the act under which each such goods fall, the rate of duty leviable on each such goods, and such other particulars as may be prescribed by the collector vide rule 173b. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1985)(5)LC2037Tri(Chennai)
..... we find that in the present case, the department is put in a similar situation.though a larger amount had been collected from the appellant, there is no legal levy under item 68; the amount paid by him is at best a payment ..... year having become barred and no assessment order, therefore, having been passed, nor can be passed, no tax is due from the assessee; nor is any liable to be recovered from him from an advance tax collected from the assessee, as it could not be related for the given year to any order of assessment under the act. ..... in dealing with the andhra pradesh general sales tax act, 1957, and in particular to section 33, wherein it is provided that when any refund is due the assessing authority may first apply the excess paid in respect of any period towards the recovery of any amount ..... the case the appellant urged that the withholding of part of the amount due to the appellant is not legal in the absence of a proper demand under section 11a of the act; it was not open to the department to have withheld part of the claim for refund preferred by the party in respect of an assessment made under item 16b.6. ..... in section 11 by which in respect of duty or any other sums of any kind payable to the government under any of the provisions of the act or the rules made thereunder the proper officer may deduct the amount so payable from any money owing to the person from whom such sum is recoverable. ..... 16b was provisional and had been held by the supreme court to be not legally collectable. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(116)LC373Tri(Chennai)
..... a special provision contained in section 9a regarding levy, collection and especial provision contained in section 9a regarding levy, collection and refunds of anti-dumping duty depending on the change in the provisional and final imposition of duty do not fall within the purview of the provisions contained in section 27 of the customs act contrary views taken by the authorities below are clearly illegal and untenable. ..... sub-rule 3 of rule 21 states that "if the provisional duty imposed by the central government is withdrawn in accordance with the provisions of the sub-rule (4) of rule 18, the provisional duty already imposed and collected, if any, shall be refunded to the importer". ..... once this notification has been issued and earlier notification proposing anti-dumping duty has been withdrawn, therefore, question of imposing or collecting antidumping duty till the date of this notification does not survive and hence the appellant's contention is required to be accepted by allowing the appeals. ..... dated 1.4.1997 which was later rescinded and once the notification was rescinded, the effect is that duty already collected under the anti-dumping duty act does not survive and therefore the question of not refunding the same does not arise. ..... in that case, the hontale apex court was dealing with a situation where the taxing authority wanted to unduly restrict the scope of the beneficial provisions and it was in those circumstances that the hontale apex court has held so. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(65)ECC632
..... for quality control, procurement of raw materials and fixation of price, other vital points, provision of rejection of goods, requirement under other enactment to fulfil standards of weights and measures act, karnataka sales tax act, non-compliance of requirements under central excise act and the rules, averments to show that violations of the terms of notification nos. ..... from the knowledge of the department with the sole intention of evading payment of duty, thereby attracting the extended period of limitation of proviso to section 11a of the central excises and salt act, 1944.therefore, it was alleged that the above mentioned other manufacturers these appellants herein had committed the offence specified in rule 209a of central excise rules, 1944, inasmuch as, they had ..... duty, on the filter inserts received by mico for the other units on a value which does not constitute the normal price as stipulated under the provisions of section 4 of the central excises & salt act, 1944 and further cleared such filter inserts at a higher value from their depots, resulting in undervaluation of excisable goods and consequential evasion of central excise duty, by resorting to colourable devices, and camouflaged the ..... sale of filter inserts from their depots, in respect of filter inserts manufactured by mico (cleared on provisional assessment basis) or by the vendors, (other appellants) on their behalf. ..... collected for ..... the amount so collected during the period september, 1991 to december, 1994 have .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(116)ECC392
..... glossary of terms has a different purpose and, therefore, the of specific purpose of tariff classification for which the internationally accepted nomenclature in hsn has been adopted, for enacting the central excise tariff act, 1985, must be preferred, in case of any difference between the meaning of the expression given in the hsn and the meaning of that term given in the glossary of terms of the ..... towards value of some quantity of the impugned product seized and provisionally released earlier, under rule 25 of the central excise rules, ..... (supra), the apex court ruled that similar expressions used in the central excise tariff act, 1985 and the hsn should be construed to have the meaning expressly given to it in the hsn ..... taken modvat credit on inputs nor collected duty from their customers. ..... collector of customs the apex court it is well settled that in taxing statute the words used are to be understood in the common parlance or commercial parlance but such a trade understanding or commercial nomenclature can be given only in cases where the word in the tariff entry ..... the product and their manufacturing activity had been known to the income tax department, food and agriculture ministry, sales tax authorities, state electricity department etc. ..... that in a taxing statute the words used were to be understood in the common parlance or commercial parlance but such a trade understanding or commercial nomenclature could be given only in cases where there was no conflict between the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1998)(62)ECC730
..... are separate events and this position stands settled by the various judgments of the hon'ble supreme court and high courts and tribunals.he has pleaded that section 3 of the central excise act states "there shall be levied and collected in such a manner as has been prescribed duties of excise of all excisable goods other than salt which are produced and manufactured in india and a duty on salt manufactured in.or imported by land into, ..... in view of the present situation existing in the country and keeping in view the overall national interest, i request you to kindly consider payment of the differantial duty either provisionally or under protest or 'on account' without prejudice to your legal claim pending before the honourable high court of andhra pradesh till the court discloses off the writ petition filed by you ..... of the punjab & haryana high court filed at page 19 of the paper book in which case law has been cited wherein the hon'ble high court has held as under: held, (i) that the advance tax collected from the petitioner had to be related to a final assessment order and since no final assessment order could be passed, the same having become barred by limitation, the collection of the advance tax itself became illegal and so also its retention. ..... 145 itr 676 wherein the high court of punjab & haryana had held that no tax could be collected without the authority of law and as advance tax tantamounts to deposit of moneys without assessment and therefore the amount was refundable. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2004)(94)ECC148
..... dated 26.7.2000, this circular is clarificatory and has applicability in cases where bill of entry for certain imports which were assessed provisionally denying the benefit under epcg scheme when the epcg licence was neither obtained nor produced at the time of assessment by the importer.moreover, the importer had not cleared the goods and subsequently, ..... ) former allowed to appellant, is one based on 'documents' to the satisfaction of the department, and the later (interest on delayed payment of duty) is one to be statutorily collected in this case, due to the absence of the terms "reassessed/reassessment" in section 47 of ca 62, which a term occurs only in section 17(4) of ca 62 in consideration of the definition in section 2(2) of ca 62 and not elsewhere, and due to the fact that provisions of section 47 of ca 62, as it stands ..... but in any other section of the act, such a remedy by way "reassessment" is not at all provided, and in section 47 of ca 62 in particular, which has a provision to collect interest on delayed payment of duty from december 1991 (finance act 91) with powers to board for waiver of such interest (in finance act, 1995). ..... the case law cited [state of orissa elt 2001 (115) (sc)] is not also relevant to this case, as the case law relates to determination of amount of tax (duty) to be levied, whereas here, the issue is related to "delayed payment of interest" (not duty). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2002)(82)ECC141
..... cc, bombay wherein the larger bench of the tribunal has held that section 9a(2)(b) of customs tariff act, 1975 is an independent special provision regarding levy, collection and refund of anti-dumping duty depending on the change in the provisional and final imposition of duty it does not fall within the purview of section 27 of the customs act. ..... in the first issue the refund claim is on the ground that the provisional anti-dumping duty on calcium carbide which was fixed at rs. ..... cc, bombay (supra) has clearly laid down that refund of customs duty depends on the change in the provisional and final imposition of duty in terms of section 9a(2)(b) of customs tariff act, 1975 and it is independent of section 27 of the customs act. ..... cc, bombay (supra) has taken a view that section 9a(2)(b) of customs tariff act, 1975 is independent of section 27 of the customs act and that the said judgment has been followed by this bench in the case of suja rubber industries pvt ..... itself clearly states that anti-dumping duty imposed under the notification shall be levied with effect from the date of imposition of provisional duty i.e. ..... this has been answered to by the learned commissioner that section 15 applies only to customs duty & cvd determined in terms of section 2 of the customs tariff act and it does pertain to self-contained provision of anti-dumping duty. ..... contention taken is that rate of duty as on the date of clearance of the goods from warehouse in terms of section 15 of the act would apply. .....
Tag this Judgment!