Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(10)ECC157
..... policy, in our opinion, can be taken as a good index to, and an aid for, the proper understanding of the terms used to describe goods in trade and commerce. ..... & we do, however, agree with the lower authorities that the definitions in the prevention of food adulteration act are of no avail in the present context because the object of that act is different : to lay down stringent controls over all articles which go into the making of or preparation of any item of food or drink so as to protect the health of human beings.9. ..... the view that the subject non-alcoholic beverage bases or concentrates are covered by the expression "food products and food preparations" is also supported by the import policy of the government of india for the period april 1981 to march 1982, which lists, in appendix 17, "nonalcoholic beverage bases" under the heading "foods".the ..... /80 are whether the notice of demand was barred by limitation and whether the imposition of penalty on the appellants was justified on the facts and in the circumstances of the case.4. ..... there is a section on beverages wherein it is stated that although most adults drink one to two litres of water a day, much of this is in the form of coffee, tea, fruit juices, "soft drinks", beer, wines or spirits, or other liquids ..... explanatory notes thereunder make it clear that the heading includes inter alia flavouring powders for making beverages, whether or not sweetened, with a basis of bicarbonates of soda and glycyrrhisis or liquorice extract. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT297TriDel
..... tribunal had held, after taking into consideration the facts and circumstances and the board's order-in-appeal dated 28-4-1982 (which is the impugned order before us) that there being no contumacious conduct attributable to the appellants as contemplated under proviso to section 11a of the central excises and salt act, only the normal period of six months for ..... cotton fabrics, other than (i) embroidery in the piece, in strips or in motifs, and (ii) fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials-(a) cotton fabrics, not subjected to any process twenty percent cent(b) cotton fabrics ..... in the textile industry and as recognised by the indian standards institution, is a finishing process designed to smooth and flatten fabric and to close the inter-sections between the yarns or ..... it is clear, therefore, that there were no assessments and the clearances of goods were not in accordance with the various provisions of the central excise law including rule 9(1).it is true that the board, in appeal, set aside the penalty imposed on siddeshwari mills taking the view that the non-payment of duty was more due to misunderstanding ..... aesthetic values", the following is stated :- this is the simplest of ..... trade parlance and following the ratio of the supreme court's decisions in the delhi cloth & general mills' case and ..... 1955, 374, the supreme court held that it is a legitimate rule of construction to construe words in an act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)LC138Tri(Delhi)
..... explained above and having been imported in contravention of section 3(1) of import (control) order, 1955 as amended read with section ii of the customs act, 1962 be made applicable under section 3(2) of import & export (control) act, 1947, be confiscated under section 111(d) of the customs act, 1962 ..... 81 to march 82 published by the government of india, ministry of commerce - in the first week of april every year, an annual 'import and export policy' to be in force during the financial year is published - expressly states "the objective of the scheme of registration of export houses and the grant of special facilities to them is to strengthen their negotiating capacity in foreign trade and to build up a more enduring relationship between them and their supporting manufacturers". ..... computer system" means all types of electronic data processing computers, their peripheral equipment, data collection and data preparation equipment, remote terminals, modems, process and plant control systems, magnetic tapes and dies backs, tools, test equipment and spares relevant thereto; it includes also all systems an application software to work on existing ..... the dismissal of the appeal and has further pleaded that the fine and penalty imposed by the lower ..... vide their letter dated 24-11-1983, in reply to the show cause notice, inter alia, submitted as under:- (a) that the difference in party's invoice and department's evaluation was because of the following two reasons:- (i) that valuation for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2005)(190)ELT301TriDel
..... from the whole of the excise duty to the goods other than manufactured in "factory" as defined in section 2(m) of the factories act which were relevant for the decision in aruna industries (supra) are reproduced below: - "all other goods, not elsewhere specified, manufactured in a factory but excluding- (a) alcohol all sorts including alcoholic liquors for human consumption; (c) dutiable goods as defined in section 2(c) of the medicinal and toilet preparations (excise duties) act, 1955 ..... delivery information, by those dealing in building supplies.11.1 it is, therefore, difficult to view that trusses which are rigid framework to support roofs, bridges, cranes, etc, have no existence as a recognizable item of commerce "because a truss is only a function" as opined by the hon'ble member (t) in paragraph 26 of the judgment in aruna industries (supra) ..... , international organizations and the p4ivate sector for many other purposes such as internal taxes, trade policies, monitoring of controlled goods, rules of origin, freight tariffs, transport statistics, price monitoring, quota controls, compilation of national accounts, and economic research and analysis ..... /91, it was stated in the show cause notice dated 5.4.91 that the engineer of the chemical plants of the appellant had in this statement dated 11.1.89, inter-alia, stated that the appellant had entered into a contract with ircon to fabricate the steel structures and parts thereof at their works at village hussainpur, and that the work .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... as they occur in section 1(2) of the oil in navigable waters act, 1955 were construed by the house of lords to mean 'owner and master' making both of them guilty of the offence under that section as reading of 'or' as 'or' would have produced an absurd result of leaving it to the executive to select either the owner or master for being prosecuted without the act giving any guidance for ..... a reference appears on page 4 of the order-in-original bottom para 1 :"please take note that according to the indian import trade control current policy, web-fed high speed off-set rotary printing machines having output of more than 35,000 composite impressions or copies per hour'' are permitted to ..... economy feasibility report prepared by the importer before importing the machine states that the importers are going to do the work of printing and specialised packaging since ..... policy 1988-91 and thus not liable to confiscation under section 111(d) and (m) of the customs act.we accordingly set aside the confiscation of the machine and the penalty imposed for contravention of section 111(d) and (m) of the customs act, 1962.19. ..... , it is mentioned, inter alia, that the project is being set up for undertaking multi-colour printing and production of catalogues, advertising and packaging material, video-cassette ..... in constructing expressions of this nature, it is not the technical meaning that should be adhered to but rather preference should be given to the expression as understood in the world of commerce. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(72)ELT603TriDel
..... customs tariff act or in the imports and exports (control) act or in the imports (control) order, 1955 or in ..... premises several incriminating documents were recovered which established that the appellants were aware that the disputed goods were not internationally-traded as polypropylene chips covered by chapter 39 of the customs tariff but were being described by manufacturers of international .repute as preparation of organic and inorganic pigment in polypropylene carrier or inorganic or organic speciality pigment, and the appellants in their inter-office correspondence were describing the goods as 'master batch'. ..... 43 have held that the order passed under section 47 attains finality and once the goods are cleared by customs authorities under section 47 issuing of show cause notice for confiscation or imposing the penalty amounts to reviewing the order under section 47 but there is an exception to the said proposition that such finality can be disturbed where the department can ..... and this had no relevance for the classification of polypropylene dyed chips.he further submitted that in the trade, the subject goods are described as 'polypropylene dyed chips' and internationally it is traded as polypropylene dyed chips only as could be seen from the certificates of origin issued by the italian chamber of commerce, french chamber of commerce and swiss chamber of commerce ..... , he submitted that most of the reports are stereotyped stating that the sample was pp synthetic resin in the form .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC318
..... stating these facts it would be useful to reproduce the relevant portion of section 3 of the imports (control) order, 1955 to appreciate the controversy in hand for, to fortify his argument shri murthy also contended that as stated above an order under section 3 of the imports and exports (control) act, 1947 was issued for deleting the entries relating to cloves and cinnamons from ogl 15/86 which proves that the amendments and additions in appendix 5 and 6 could only be made by an order under section 3 and ..... when the public notice dated 06-10-1986 was prepared, signed and delivered to the government press for publication in ..... darchini (bark) to the extent of irrevocable letters of credit already opened and established before the date of the public notice.obviously because to save the mechanism of an irrevocable letter of credit and to avoid the serious repercussions on the international trade of our country and for this purpose providing saving in the public notice expressly laying down that no commitment other than that of ..... and also vishnu kumar sharma were issued to show cause as to why the goods under import be not confiscated under section lll(d) of the customs act, 1962 and a personal penalty be not imposed upon them under section 112 of the act ..... credit & commerce international ..... item-8 of the schedule to it, "crude drugs" required for making ayurvedic and unani medicines as per list 4 of this appendix - which inter alia includes amongst them 'darchini' (bark) (item 47 of list 4) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(72)ECC648
..... section 27 provides for penalties to the contraventions of the provisions of the act and specifically lays down that whomsoever, himself or by any other person on his behalf, manufactures for sale, sells, stocks or exhibits for sale or distributes, inter alia, without a valid licence as required under clause (c) of section 18 shall be punishable with imprisonment for a term which shall not be less than one year but which may extend to 10 years and shall ..... which gives rise to self-generated alcohol, they go out of the purview of ceta, 1985 in view of chapter note 4 to chapter 30 and attract duty under the medicinal & toilet preparations (ed) act, 1955. ..... their lordships of the supreme court, dealing with the provisions of the central act regulating the sale and the price of cement vis-a-vis the clauses of the agreement entered into by the parties, indeed observed that the provisions of the central act regulating the sale and the price of cement had an overriding effect and thus, if the said control order was stipulating that the freight was to be paid by the purchaser, ..... contends that the true and real meaning which a drug has in the trade or in commerce is the meaning given to it in the drugs and cosmetics act. ..... medicaments were made with the use of such vegetable extracts, such finished medicaments were usable for therapeutic or prophylactic purposes.in para 4.3 of the show cause notice what was stated was that the vegetable extract as such was not usable as medicament. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC80Tri(Delhi)
..... the essential commodities act was enacted for the purpose of controlling the production, supply and distribution of and trade and commerce in certain commodities in the interest of the general public.clause 7 of the fruits product order, 1955 prescribes that every manufacturer shall manufacture fruit products in conformity with the sanitary requirements and the appropriate standard of quality and composition specified in the second schedule to that order. ..... 21.07 inter alia includes the following: (b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (g) preparations cnsisting of tea or coffee and milk powder, sugar and any other added ingredients ..... fruits products order, 1955, dated 3-5-1955 has been made under section 5 of the essential commodities act, 1955. ..... in their reply dated 2-8-1994 to the show cause notice dated 26-6-1994, the appellants had stated in para 5 - "the mentioning of the phrase 'non-alcoholic sweetened beverage' on the label of the product 'sharbat rooh afza' is in pursuance to the decision of the hon. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1996)(81)ELT578TriDel
..... it is interesting to note that chapter 30 refers to the 'medicinal and toilet preparations act (excise duties act), 1955' (although for the purposes of showing exclusions) in a very significant manner indicating that "for the purposes of this note 'alcohol', 'opium', 'indian hemp', 'drugs and narcotics' have the meanings assigned to them in section 2 of the medicinal and toilet preparations act excise duties act, 1955 (16 of 1955). ..... linking sections always act as a sort of 'coupling' joining two laws and one of the best examples can be had from the customs and the import and export side in as much as section 11 of the customs act and section 3 of the import and export control act, 1947 act as a 'coupling', joining the two laws within an express mandate in section 3(2) of imports and exports act that "all goods to which any order under sub-section (1) applies shall be deemed to be goods of which the import or export has been prohibited under section 11 of the customs act, 1962 (52 or 62) and ..... vijay zutshi for the collector of central excise, hyderabad invited our attention to extracts from the following materials : by doing so, she sought to state that ayurvedic medicine must not only contain ingredients prescribed in the recognised text on ayurveda but also must be manufactured in accordance with the formule prescribed therein. ..... the true and real meaning of the drug in trade or in commerce is the meaning given to it in the drugs act 'leukoplast india ltd. v. .....
Tag this Judgment!