Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(193)ELT169TriDel
..... as duty of excise leviable under the rubber act, 1947, on the imported natural raw rubber covered by the said claim; that cess could be collected only by the rubber board, and, that, the excise duty mentioned under the provisions of the tariff act was only excise duly levied under the central excise act, 1944; that the rubber, board by their circular dated 12-7-95 had clarified that cess on rubber was levied under section 12 of the rubber act, 1947 and was applicable only in the case rubber produced indigenously and not on the ..... and the person on whom it is imposed ceased to exist, is to be decided on a fair construction of the provisions of a particular act.8.2 thus, having regard to the rationale underlying the provisions of section 3(1) of the customs tariff act, which is of providing a level playing field to the indian producers and manufacturers, and having regard to the nature of the duty of excise, we find no valid reason for confining the operation of section 3(1) of the customs tariff act only to excise duties leviable under the central excise act, 1944, and ignoring excise duties leviable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(190)ELT47TriDel
..... by the tribunal, was issued to emphasise that the cess under section 12 of the rubber act, 1947, was to be levied on the rubber produced in india and that it could not be levied on imported rubber, under that provision.there was no reference to additional duty payable under section 3 of the customs tariff act, 1975. ..... the following question to the larger bench for the above reasons :- 'whether additional duty of customs was leviable under section 3 of the customs tariff act, 1975 on the imported rubber, as on the date of importation, to the extent equal to the duty of excise levied as cess under section 12 of the rubber act, 1947 on rubber produced/manufactured in india as on the said date ?" 8. ..... commissioner of customs, chennai) reads as under : - "whether additional duty of customs under section 3 of the customs tariff act, 1975 was leviable on the imported rubber (as on the date of importation) to an extent equal to the amount of cess leviable under section 12 of the rubber act, 1947 on natural rubber manufactured produced in india (as on the said date)".the other two matters came to be tagged along with the said appeal in which reference was made, since ..... paragraph 2 of the application that the appeal raised an important question of law regarding the leviability of additional duty of customs on the imported rubber under section 3 of the customs tariff act equal to the cess collected as excise duty under section 12 of the rubber act on similar goods produced in india.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)LC348Tri(Delhi)
..... 50,000/- holding that they had never disclosed the manufacture of composite hoses and as such extended period of limitation for issuing show cause notice under section 11a(1) of the act as invokable; that although fittings ere attached/fitted to the hoses, the appellants had described the hoses and fittings separately in the contract documents and issued t o separate invoices and that the recoveries on account of ..... no doubt the heading 40.09 of the schedule to the central excise tariff act covers "tubes, pipes and hoses of vulcanised rubber, other than hard rubber with or without their fittings", the revenue cannot contend that the attachment of fittings to the hoses would amount to manufacture ..... is whether the cost of end fittings /couplings /flanges is to be included in the value of the rubber hoses for the purpose of section 4 of the central excise act.2.1 shri s. ..... , further, submitted that the fittings ere bought out items and ere fitted on the rubber hoses hen required by the customs and as such the fittings are optional in nature. ..... appellants had adopted the colourful device of preparing t o invoices and accordingly the extended period for demanding differential duty under section 11(a)(1) of the central excise as invokable. ..... on the contention regarding demand being time barred, the ld ..... received orders from customers, mostly public sector undertakings, for supply of rubber hoses fitted with end fittings/couplings. ..... shri josline has stated as under in his statement dated 22-5-1992 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC292
..... the relevant time and the same is reproduced below for convenience of reference : "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts rubber blankets, falling within chapter 40 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india for use in the printing industry, from so much of the duty of ..... the said notification is also reproduced below for convenience of reference: "in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of ..... 169-customs, dated the 6th august, 1977, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts rubber blankets when imported into india for use in printing on any surface from so much of the duty of customs leviable thereon as is in excess of ..... for the respondents, however, pointed out while he was not urging this ground and that so far as the basic classification under customs tariff is concerned, the same was not at issue and what was at issue, was the applicability of notification ..... that hospitals would also come within the definition of the expression 'industry' given in the industrial disputes act, 1947 which is as wide as the legislature could have possibly made it. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(88)LC496Tri(Delhi)
..... . question before us is regarding the chargeability of the additional customs duty as laid down in section 3 of the cta, 1975 (as amended).those provisions, inter alia, lay down that the additional customs duty is also chargeable on the imported goods (article) equivalent to the duty chargeable on similar goods manufactured in india or if such goods are not manufactured in india ..... . dated 2.8.1976 exempts all articles, when reimported into india after having been exported for repairs from so much of duty of customs liable thereon under the customs tariff as is in excess of the duty of customs which would be leviable if the value of such re-imported goods were made up of fair cost of repairs carried ..... counsel appearing on behalf of the appellants submits that the calender rolls were originally imported on payment of customs duty including the additional duty under section 3(1) of the customs tariff act, 1975. ..... this case the appellants reimported into india the calender rolls after having been exported for repair and the contention of the appellant is that these goods were not liable to additional duty of customs under section 3(1) of customs tariff act. 3. ..... claimed that the additional duty of customs as nil on the ground that the same is not chargeable under section 3 of the customs tariff act. ..... , in this situation the tribunal held that when the goods were exempted from payment of excise duty, the additional duty of customs under section 3(1) of customs tariff act is not leviable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(56)ELT586TriDel
..... importer by issue of a show cause notice dated 25-2-89 on the ground that the goods were liable to confiscation under section 111(d) of the customs act, 1962 and importer liable to penalty under section 112 of the customs act, 1962 for the reason that the import was not covered by a valid licence and also for seeking to confiscate the goods under section 111(m) of the cea 1962 for mis-declaration regarding the value which, according to the show cause notice, has been ..... the goods had been imported against rep licence under its terms and the rubber eraser being a product of synthetic rubber is covered by sl. no. ..... submitted that the import licences in this case were produced for clearance of the goods were issued under paras 175 and 177 of the import policy relating to flexible clause and referred in this connection to the provisions of para 182 (1) of the policy and as regards the nature of the goods, the ld. ..... with the provision of the import policy which requires that since in matters relating to import-export policy, the interpretation given by the cci & e will prevail, the customs authorities should consult the import trade control authorities in such matters before clearance in case of doubt.in these circumstances, it is to be held that the import licences produced had correctly been found by the additional collectors as not being valid to cover the import of the rubber erasers and .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT793TriDel
..... the captioned appeals were originally filed as revision applications before the central government, which under the provisions of section 131-b of the customs act, 1962, have come as transferred proceedings to this tribunal for disposal as if they ..... soles and heels; automotive components, building products, coating, flexible tubes and hoses, seals, gaskets, diaphragms.the fact that the import control authorities recognise hypalon as a synthetic rubber is not, in our view, decisive of the classification of the goods under the customs tariff schedule since the objects of the two enactments are different.12. ..... such substances include cis-polyisoprene (ir), polybutadiene (br), polychlorobutadiene (cr), polybutadiene styrene (sbr), polych-lorobutadiene-acrylonitrile (ncr), (c) natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and ..... goods were assessed by the customs authorities as synthetic resin.the appellants' claim is that the goods are synthetic rubber and were assessable at a lower rate of duty and that the differential amount of duty is due to ..... this definition prescribes certain parameters regarding the products' extendability and its behaviour when ..... schedule; the import licences were issued on that basis-not on the basis .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(44)ELT333TriDel
..... this sub-rule, there can be no doubt that oil treated insoluble sulphur, a mixture of oil and insoluble sulphur - essential character of vulcanization in rubber is given by insoluble sulphur, oil merely acts, even according to the chemical examiner, in dispersal of the sulphur-and on this reasoning also, heading 25.01/32.10 would be more appropriate classification for insoluble ..... of the rules of interpretation to the extent material for the present appeals, is reproduced below - "when for any reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows - (a) the heading which provides the most specific description shall be preferred to headings providing a more ..... at the hearing of the appeal, both the parties referred to kirk othmer encyclopedia of chemical technology, 2nd edition about allotropic of sulphur at page 361, under heading 'specifications and standards about insoluble sulphur', the following is found - "insoluble sulphur - this form of sulphur contains up to 90% of the amorphous allotrope of sulphur and ..... before the relevant legal provisions are referred to, literature on the point placed before the bench may be referred to (the report of the chemical examiner has already been referred to in para 2 above).extract on ladlimohan mitra's text book ..... having regard to the processes permitted by the note, it does not appear that process of treatment with oil will take out insoluble sulphur specially enumerated in the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... if he is deemed to be a collector by virtue of the definition in the rules, then he may exercise the powers of a collector notwithstanding any specific conferment of power by the board in terms of section 11a of the act or any other provisions of the act (with regard to) the duties and functions required to be performed by the additional collector.the high court held that the impugned orders were passed by an authority, who had competent jurisdiction and therefore, the impugned orders did ..... as regards, the officers higher to the asstt.collector of central excise, the provisions of rule 6 continued to remain operative when the provisions of rule 10 were shifted from the rules to the act.under section 33, the central board of excise & customs could confer on any officer the powers of adjudication as indicated in that section.under section 37(2)(xx), the central board of excise & customs or collector of central excise were authorised to provide by written instructions for supplemental matters arising out of any rule made under section ..... pimi had contravened the provisions of section 6 of the act (providing that certain operations were to be subject to licence), read with rule 174 (providing for certain persons to require a licence), and the provisions of rule 173 pp (1), 173 pp (5), provisions of rule 173 pp related to the power to relax provisions of chapter viia in respect of excisable goods comprised in item ..... sastri 5(4) of the taxation and income (investigation commission) act, 1947 .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC80Tri(Delhi)
..... stated in his order that both the headings 21.07 and 22.02 cover non-alcoholic beverage and that the fact that sharbat rooh afza comes under the category of any other beverage containing fruit juice is not under dispute but as it contains, besides other ingredients, pineapple juice and orange juice, the product is outside the purview of chapter heading ..... observed that for the purpose of classification of dantmanjan under the central excise tariff, the provisions contained in the drugs and cosmetics act could not be resorted to.17. ..... as aerated water base is not the aerated water, or the ethyl alcohol is not a fermented or distilled alcoholic beverage, so the syrup in the form the sharbat under consideration before us is, may not be considered as such, a beverage.for that matter the coffee chicory mixture in the form of a powder has been placed in the category of beverages in the case ..... scw 1782 had observed in para 3 of their judgement that "to find the appropriate classification, description employed in the tariff nomenclature should be appreciated having regard to the terms of the headings, read with the relevant provisions or statutory rules of interpretation put up thereon". ..... entry in the tariff heading/sub-heading supported by section/chapter notes is the main factor since, heading no ..... (wakf), under the licence issued by the ministry of food, under the fruits ..... as a compromise formula which is also incorporated as a conditon by the ministry of food while granting the fpo licence". .....
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