Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT894TriDel
..... the hydraulic pressure generated by pressing (d) to provide support to transfer the paper sheet from forming to dry zone in a continuous manner (e) it acts as power transmission belts to drive various rolls. to perform above function satisfactorily, a wet felt should have required strength, permeability, surface smoothness, resiliency, resistance ..... felts containing jute.the department also relied on section notes 3, 4 and 5 of section xvi pertaining to machinery and mechanical appliances of customs tariff act, 1975, which appeared to indicate that composite plant with two or more machines fitted together would from a whole. the imported machine, as per catalogue ..... i.i.b obtained the relevant document/correspondence/ files pertaining to import of the subject machine from the importers, under summons issued under section 108 of the customs act, 1962. they also collected certain documents from m/s.greaves cotton & co. ltd., bombay who are the indian representatives of the suppliers m/s. dr. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(52)LC387Tri(Delhi)
..... co. ltd., v. union of india 1991 (35) ecr 289 (sc), wherein it has been held that under section 4 of the central excises & salt act, 1944 (the 'act') the value of free supply items was to be included in the invoice value of the final product.5. shri willingdon christian, the learned advocate replied that the ..... provided, and for the goods/manufacturers in respect of which the provisions of notification no. 120/75-ce, were applicable, the valuation provisions under section 4 of the act were not relevant.9. railways are a public sector undertaking and the assessee, except the relationship created by the sale of sleepers to them, could have no other ..... (the respondents) were engaged in the manufacture of mono block pre-stressed concrete sleepers, falling under item no. 68 of the erstwhile schedule to the central excises & salt act, 1944 (the old tariff). in the manufacture of such sleepers, they were using malleable cast iron inserts, which were supplied to them free of cost by the railways, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1995P& H18
..... by virtue of any text or rule of hindu law or any custom or usage having the force of law, in respect of all matters dealt within the act. the act also superesedes any other law, contained in any central or state legislation in force immediately before it came into operation in so far as such legislation is inconsistent ..... with the provisions contained in the act. hindu marriage, under the act, is monogamous marriage which must be solemnised by performance of the essential rites and ceremonies and there must be no incapacity in the parties to marry ..... for the purpose of such relief. this section imposes duty on the matrimonial court in the matter of granting any of the reliefs recognized under the-act, proceedings under the act are not of the character of ordinary suits and the standard of proof required is that the court must be satisfied that the ground for relief is .....
Tag this Judgment!Court : Chennai
Reported in : 1994(71)ELT884(Mad)
..... and (vii) packing. 5. the petitioners herein are manufacturers of matches which is an excisable commodity falling under item 38 of first schedule to the central excises and salt act. as stated earlier, there are broadly three classes of manufacturers. they being (1) mechanised sector, (2) semi-mechanised sector and (3) non-mechanised sector. the ..... are conferred on the government in the matter of granting exemptions, any particular order could be questioned if it was contrary to the provisions of the act or that the conditions imposed thereunder for getting the concessions are neither germane nor relevant to the particular item in respect of which the condition was imposed ..... or that it was not consistent with the operative provisions of the act itself. it was also brought to the notice of the division bench of number of instances where the exemption was based on the process of manufacture, .....
Tag this Judgment!Court : Delhi
Reported in : (1994)48TTJ(Del)604
..... depreciation and investment allowance on the capital expenditure.48. ground nos. 6 to 9 involve an identical issue, namely, the disallowance under s. 37(3a) of the act. these grounds are disposed of by the following common discussion :49. the assessing officer in the course of the assessment proceedings worked out an aggregate expenditure of rs. ..... . under the mercantile method of accounting, as stated earlier, the moment the liability is incurred, it would be an admissible deduction. what s. 43b of the act states is that irrespective of the fact that the liability is already incurred, that would be an admissible deduction only when the actual amount in that regard is paid ..... on 'actual payment' basis although earlier the claim was allowed on 'accrual' basis. the section also had an overriding effect on the other provisions of the act since it began with a non-obstante clause.23. in the light of the aforesaid let us examine certain reported decisions. this is what their lordships of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC130Tri(Delhi)
..... of the classification of refrigerating machinery and ice making plant which are not sold or offered for sale as ready assembled unit for purposes of countervailing duty under the customs act. the hon'ble supreme court held that sub-entries (1) and (2) of entry 29a could not control or restrict the meaning of sub-entry (3).they ..... the assessment could not be based on cost price; * (3) if the cost of production is taken as the asssessable value then the permissible deductions under section 4 of the act should have been given; (4) 'capacity control' like 'fan regulater' was not a necessary part. in any case, it could not be added to the entire quantity; ( ..... excise, ahmedabad.2. the appellants were engaged in the manufacture of compressors, falling under item no. 29a(3) of the erstwhile first schedule to the central excises and salt act, 1944 (the old tariff), and under heading no. 8414.10 of the new tariff, with effect from 1-3-1986. on investigation, scrutiny of documents recovered from their .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT386TriDel
..... learned counsel for the appellants that the same reasoning holds good in respect of levy of cess under khadi & other industries development (additional excise duty on cloth) act, 1953.accordingly, following the order of the delhi high court (supra) we set aside the confiscation of the processed fabrics both in transit from the matador and ..... contravention of the rules is in respect of levy and collection of additional duties of excise under the additional duties of excise (goods of special importance) act, 1957 as applicable by virtue of section 3 thereof.there is no allegation of contravention of the rules regarding levy and collection of basic excise duty apparently ..... : "when penalty is additional tax, constitutional mandate requires a clear authority of law for imposition thereof. if long drawn arguments are needed to explain if the act by referential legislation or legislation by incorporation levies penalty or not, it is better for the court to lean in favour of the tax payer. there is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC2117; [1995]82CompCas810(SC); (1994)2CompLJ31(SC); JT1994(1)SC430; 1994(1)SCALE472; (1994)2SCC583; [1994]1SCR798
..... ors. : [1980]3scr331 , had an occasion to deal with a similar situation relating to sugar industry. sugar was a scheduled industry under section 2 of the act. an ordinance called the uttar pradesh sugar undertaking (acquisition) ordinance 1971 was promulgated by which the sugar undertakings were transferred to and vested in the uttar pradesh ..... . sri sudhir chandra further submitted that directions no. (3) (clarification no. (3) as it is called) in the order dated 24.5.1991 is acting as a severe handicap in the proper management of the corporation. because of the said restriction the management is not in a position to transfer recalcitrant officials where ..... in these matter.(3) that the employee and officers of the corporation shall cooperate with the present management for a better running of the corporation. they shall act subject to the control and directions of the present board of directors. however, the officers and employees shall not be disturbed or shifted from their respective .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1994)51ITD7(Ahd.)
..... produced a letter dated 11-5-1981 before the assessing officer. the said firm has given their sales-tax registration number, permanent account number allotted under the it act and has also confirmed the correctness of the transactions made with the assessee-company. the firm is an existing assessee. the purchases made by the assessee have ..... draft and the purchasers business interest would suffer due to non-availability of goods otherwise than from this particular seller. the other illustration is that the seller, acting as a commission agent, is required to pay cash in turn to persons from whom he had purchased the goods. few more instances of exceptional circumstances ..... sources. these observations of the hon'ble supreme court provide a valuable guidance and guideline for all the authorities working under the provisions of the income-tax act as to how the facts and circumstances of each payment should be examined and considered for the purpose of invoking the provisions of section 40a(3) .....
Tag this Judgment!Court : Kolkata
Reported in : 98CWN1133,II(1994)DMC248
..... in existence at the time of the marriage, ruling out thereby a pregnancy, which did not exist at such relevant time.6. sections 20 and 21 of the act lay down what a petition should contain and attract the provisions of the civil procedure code relating to the verification of the plaint to such petitions. it can, therefore, be ..... of discovery of fraud in october, 1992.19. mr. bhattacharyya has waxed eloquent as it proceeds from the first limb of his submission that section 17 of the contract act, 1872, could be taken aid of as the respondent was under an obligation to speak to her husband about her premarital life. the silence and non-disclosure, in ..... point is that the judgment and decree of the learned court below, if suffer from perversity by the reason of refusing the reliefs to the petitioner under the h.m. act, 1955.8. in the aforesaid premise, the judgment and decree came under servere criticism.9. in assailing the impugned judgment and decree, mr. bhattacharyya, at the very threshold .....
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