Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC423Tri(Delhi)
1. According to the appellants M/s. Kwality Containers Pvt. Ltd. they manufacture pilferage proof caps falling under TI 42 CET as also aluminium tear off vial as well as an aluminium tear down vial seals falling under TI-68 CET. In respect of the pilferage proof caps they were claiming exemption under notification 83/83 and in respect of the other aluminium vial seals they were claiming exemption under notification 77/83. In respect of these aluminium vial seals the department had a doubt on the classifiability under TI 68 but, subsequently, the Assistant Collector under order dated 8.10.1980 settled their classification under TI 68 CET.2. After a visit of their factory on 21.1.1985 during the course of which 3,31,000 pieces of tear off and tear down vial seals were seized under the belief that they are classifiable under TI 42 CET and not under TI 68 CET. Action was initiated by issue of notice dated 6.6.1985. It was alleged that as these seals had been manufactured and cleared witho...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(12)ECC158
1. According to the appellants M/s. Kwality Containers (P) Ltd. they manufacture pilfer proof caps falling under T.I. 12 CET as also aluminium tear-off vial seals and aluminium tear-down vial seals, falling under T.I.-68 CET. In respect of the pilfer proof caps they were claiming exemption under notification 83/83 and in respect of the other aluminium vial seals they were claiming exemption under notification 77/83. In respect of these aluminium vial seals the department had a doubt on the classifiability under TI 68 but, subsequently, the Assistant Collector under order dated 8-10-1980 settled their classification under TI 68 CET.2. After a visit to their factory on 21-1-1985 during the course of which 3,31,000 pieces of tear-off and tear-down vial seals were seized under the belief that they are classifiable under TI 42 CET and not under TI 68 CET, action was initiated by issue of notice dated 6-6-1985. It was alleged that as these seals had been manufactured and cleared without pay...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC308
1. Being aggrieved with the Order S8/618/ 90-ACC, dated 7-12-1990 passed by the Additional Collector of Customs, Air Cargo Complex, Madras, M/s. Norsk Data (India) Ltd. have filed this appeal before the Tribunal.2. The issue arising for determination in the present appeal is whether "Software in Source Code in the form of running Computer Sheets" imported by the appellants is eligible for exemption from auxiliary duty of customs in terms of Customs Notification No. 139/90 dated 20-3-1990. The Additional Collector of Customs, Madras, by the impugned order, has held that it is not. "Paper money, printed books (including covers for printed books), periodical (including newspapers), maps, charts, plans, drawings and designs, proofs, music manuscripts and illustrations specially made for binding in books." The Addl. Collector has noted in his order that the Software is "only in sheets without any serial number and not in the form of a printed book/sheets which could be considered to compri...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2004)(96)ECC297
1. The appellants filed Bill of Entry (for home consumption) No. 369413 dated 28.12.2001 through CHA for clearance of imported goods from Germany declared as HOT MIX PLANT BATCH TYPE WITH ELECTRONIC CONTROLS AND BAG TYRE FILTER ARRANGEMENT 160 TONS PER HOUR CAPACITY valued at DM 550,000/-. Clearance was sought under Customs Tariff Heading 8474.80 at 'nil' rate under Notification No. 17/2001-Cus. Dated 1.3.2001. The notification vide Serial No. 217 thereof granted full exemption from basis customs duty and additional customs duty, to goods of Chapter 84 specified in List-II, required for construction of roads. The first among the 21 items specified in List-II under the Notification was "Hot Mix plant batch type with electronic controls and bag type filter arrangements, more than 120 Tons per hour capacity." The exemption, allowed to the goods specified in the list, was subject to Condition No. 38 stipulated in the Notification. This condition reads : (ii) a person who has been awarded ...
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