Split Duty - Judgment Search Results

M/S. Fedders Lloyd Corporation Vs. Cce, Mumbai Ii

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(135)ELT1331TriDel

..... assessment of the goods from the jurisdictional commissioner according to which the assessees were paying duty on split air conditioner i e room unit and condensing unit as air conditioner when cleared ..... premise shave the essential character of the complete or finished goods and as such excise duty on split air conditioner becomes payable by the appellants before its clearance becomes payable by the .....

Commissioner of Central Excise, Vs. M/S Sreevaree Textile Machinery

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... taken by the ac here for denying the slab rate of duty on the split up value of the single unit covered by the relevant gaterpasses ..... appeals is as to whether the value of single machinery can be split up for the purpose of availing exemption under notification no 1 93 ..... dt 28 2 93 on payment of appropriate duty on the value in excess of the exemption limit 4 the commissioner .....

Rajputana Steel Castings P. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... waiver of deposit of penalty of rs 50 000 2 the demand for duty splits up into rs 2 55 lakhs on account of shortage of manufactured ..... application by rajputana steel castings p ltd is for waiver of deposit of duty of rs 4 11 lakhs and penalty of rs 5 11 lakhs application ..... goods as well as raw materials the duty paid on which was taken as modvat credit and rs 1 56 .....

M/S. Moorthy'S International and Vs. Cc. Chennai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... c thereafter the import of telephone instruments was made from the said shippers by arranging split consignments in two lots consisting of components of telephones in disassembled condition one lot ..... clearance of the same were sought as components by deliberate split up of consignments so as to attract lesser rate of customs duty instead of actually declaring them as telephone instruments in .....

M/S Voltas Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(138)ELT100Tri(Mum.)bai

..... divisions namely cooling appliances business division manufactures and clears room air conditioners and split air conditioners while air conditioning business division manufactures and clears packaged air conditioners ..... goods the classification under the tariff the assessable value rate of duty applicable and the duty payable on this intermediate goods and also charged the assessee that .....

M/S. Phoenix Industries Ltd. Vs. Cc, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(132)ELT731TriDel

..... hides and skins fresh salted dried pickled or limed whether or not split including sheep skins in wool it is clear from the above ..... under chapter 41 of the customs tariff enjoyed nil rate of customs duty the imported material was described in the import documents as raw ..... re adjudication in addition to the confirmation of the demand of customs duty the amount of penalty was increased from rs 2 00 000 .....

Wpil Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(149)ELT415Tri(Kol.)kata

..... removed head assembly amp column assembly without payment of central excise duty by misdeclaring all the three parts i e head assembly ..... factory of the same manufacturer from the whole of the duty of excise leviable thereon assuming though denying that the various ..... valuation has been arbitrarily split from the total values of the pump set removed on payment of appropriate duty under tariff item 30a .....

Permanent Magnets Ltd., Mumbai Vs. Vinod Vishnu Wani

Court: Mumbai

Reported in: 2002(1)ALLMR797; 2002(1)BomCR310; (2002)4BOMLR6; [2002(93)FLR32]; 2002(3)MhLj413

..... approach should be adopted to defeat justice on hair splitting technicalities and it is the duty of the court to ascertain the substance of the ..... to the court in framing of issues however it is primarily the duty of the court to frame issues based on the pleadings viewed ..... to assist the court in the process of framing of issues duty of the counsel does not belittle the primary obligation cast on .....

Deputy Commissioner of Income Tax Vs. Sanjay Waman and Co.

Court: Income Tax Appellate Tribunal ITAT Pune

..... genuine it would be too much of a hair splitting to do so it cannot be disputed that it is part of the duty of the assessee to furnish evidence regarding the ..... thereafter holds the assessee in whose books the credits appear liable to tax no further duty is cast upon him under the section he cannot thereafter be found fault with for .....

Cce, Lucknow Vs. M/S. Camphor and Allied Products

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)LC41Tri(Delhi)

..... 35 146 on the ground that imported goods have been split into lots and have been despatched separately from icd tughlakabad without duty paying documents however on adjudication the assistant commissioner dropped ..... transferred to the appellants factory the revenue is seeking to deny the modvat credit of duty on the following grounds i an amount of rs 16 77 109 22 was disallowed .....