Split Duty - Year 1995 - Judgments

May 25 1995 (TRI)

Collector of Central Excise Vs. Hemant Plastics

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-25-1995

Reported in: (1995)(78)ELT725TriDel

..... low density polyethylene and polyproplyene lay flat tubings from duty paid granules it is split opened vertically and such lay flat tubings are ..... classified under tariff item 15a 2 and therefore what arose after splitting such lay flat tubings cannot be held to be manufacture ..... of considering whether lay flat tubings arose as a result of splitting and as to whether it amounts to manufacture does not .....

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Nov 13 1995 (HC)

Rajasthan Trade Union Kendra Vs. J.K. Synthetics Ltd. and ors.

Court: Rajasthan

Decided on: Nov-13-1995

Reported in: (1996)IILLJ347Raj; 1996(1)WLC418

..... as regards the period of non resumption on duty by the workmen retrenchment of 2367 workmen splitting up of the dispute in two divisions was ..... that the question of retrenchment of 2367 workmen could not be split up by the tribunal it was contended that the tribunal was ..... the powers under section 10k of the act non resumption of duty of by the unretrenched workmen appears to have continued the tribunal .....

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Dec 21 1995 (HC)

Banyan and Berry Vs. Commissioner of Income Tax

Court: Gujarat

Decided on: Dec-21-1995

Reported in: (1996)131CTR(Guj)127; [1996]222ITR831(Guj)

..... a result of arrangement between the seller and buyer split into two namely duty so far paid separately directly to the tax authorities ..... passes for release of liquor after making payment of excise duty directly to state exchequer and present the same at the ..... the manufacturer according to the normal commercial practice the excise duty should have been reflected in the bill either as merged .....

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Oct 12 1995 (TRI)

Binod Kumar Maheswari Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-12-1995

Reported in: (1997)(90)ELT83TriDel

..... kumar maheswari with intent to evade payment of central excise duty by way of splitting the production and clearances in the names of three ..... of rs 5 92 220 63 as the differential central excise duty and has also imposed penalty of rs one lakh on the ..... the intention of availing of exemption from payment of central excise duty for each of the three firms separately and therefore the provisions .....

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Oct 12 1995 (TRI)

Binod Kumar Maheswari Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-12-1995

Reported in: (1995)(80)ELT438TriDel

..... kumar maheswari with intent to evade payment of central excise duty by way of splitting the production and clearances in the names of three ..... of rs 5 92 220 63 as the differential central excise duty and has also imposed penalty of rs one lakh on the ..... the intention of availing of exemption from payment of central excise duty for each of the three firms separately and therefore the provisions .....

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Sep 29 1995 (TRI)

State Bank of India Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-29-1995

Reported in: (1996)(81)ELT81TriDel

..... countrywide licence and in the detailed invoice the value is subsequently split into two types of licence fees viz single use and ..... that duplication of imported software would not attract customs duty and that no customs duty would be leviable on royalties paid ld counsel ..... for the imported goods in determining the customs value hence excess duty paid it has been submitted by the appellant that they .....

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May 09 1995 (SC)

Kirloskar Oil Engines Ltd. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Decided on: May-09-1995

Reported in: 1995(77)ELT479(SC); JT1995(4)SC417; 1995(3)SCALE366; 1995Supp(3)SCC559; [1995]Supp1SCR90

..... those specified in the schedule hereto annexed from the whole of the duty of excise leviable thereon the schedule1 brake linings 2 clutch facings3 ..... thrust half washers which are nothing but one half of a split thrust washer as bearings similarly a wrapped bush is a bush ..... with a longitudinal split in one place and bush means a bearing liner in the .....

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Jan 30 1995 (TRI)

Fedders Lloyd Corpn. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-30-1995

Reported in: (1995)(78)ELT207TriDel

..... p l a obviously the appellants cleared more airconditioners initially from the combined credit account splitting up that account into two parts for the component parts for each of these ..... the asstt collector that the appellants had misutilised proforma credit by clearing airconditioners by paying duty by excess utilisation of proforma credit earned by them on component parts of refrigerators .....

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Dec 11 1995 (TRI)