Judgment Search Results Home > Cases Phrase: textile undertakings nationalisation act 1995 chapter 1 preliminary Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 21 results (0.064 seconds)

Bengal Luxmi Cotton Mill Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(15)ELT472TriDel

..... stage.6. on the question of liability of the ntc, of which the present appellants are a unit, shri bannerjee referred to the provisions of section 5 of the sick textile undertakings (nationalisation) act, 1974, which run as follows :- "(1) every liability, other than the liability specified in sub-section (2) of the owner of a sick ..... the following arguments :- (a) all the demands were wholly or substantially barred by limitation ; (b) the appellants were one of the textile mills taken over by the central government under the sick textile undertakings (nationalisation) act, 1974, with effect from 1-4-1974; and became a unit of the national textile corporation (west bengal, assam, bihar and orissa) limited which was a subsidiary of the national .....

U.P. State Sugar Corporation Ltd. Vs. Coll. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(81)ELT317TriDel

..... same may be discharged in the manner provided in the act and to the extent of the compensation payable. in the u.p. sugar undertaking (acquisition) act also, sections 7 and 8 corresponding to section 7 of the gujarat sick textile industries (nationalisation) act, 1986 provide for determination and mode of payment of compensation ..... and specify the nature of claims to be specified out of the compensation. section 6(a) specifically provides for deduction of any amount due on account of any debt, mortgage, charge on encumberance or lien, trust or similar obligation attached to the scheduled undertaking ..... sugar factories which have been acquired and vested in the u.p. state sugar corp. under the provisions of the u.p. sugar undertaking (acquisition) act, 1971 which enactments is made under item 42 of the concurrent list of the 7th schedule. this is so because this legislative powers of .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... price at which any cinema carbons may be sold.2. the cotton textiles clause 22. the textile commissioner (control) order, 1948. may specify; the maximum ex-factory price, wholesale and retail at which3. the fertiliser clause 3. the central government ..... and measures (packaged commodities) rules, 1977 (for short, p.c. rules) framed under section 83 of the standards of weights and measures act, 1976 (central act 60 of 1976)). rule 2(v) of the p.c. rules defines "retail sale price" as maximum price at which the commodity in ..... particular significance as contended by revenue with reference to the exemption notifications relating to cigarettes. the words used in the notifications under the essential commodities act, 1948 are as follows :-__________________________________________________________________notifications relevant clause1. the cinema carbons clause (4) the controller may fix the (control) order, 1961 maximum .....

Bakelite Hylam Limited and ors. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(9)ECC61

..... examination of the issues need not be confined to the pleadings on record and the pleas made before the lower authorities. both the sides have stated that they undertake not to ask for any payment in excess of what has already been claimed in the proceedings before the lower authorities by way of refund or demand as the ..... cellulose derivatives or other artificial plastic materials not elsewhere specified. his plea is that glass fabrics are not specified anywhere in the tariff and since item 22b covers impregnated textile fabrics n.o.s. these should fall under this item. he has pleaded that item 22f covers mineral fibres and yarn and manufactures therefrom. the glass fabrics ..... , in one case by way of revision application and in other three cases by way of review proceedings under section 36(2) of the central excises and salt act as applicable at the relevant time. these now stand transferred as if these were appeals before the tribunal.2. the issues involved in these appeals are common and .....

Gujarat Ambuja Cements Ltd Vs. Cce, Chandigarh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... with all the provisions of these rules. explanation i. - for the purposes of this rule, the expression job worker shall be deemed to mean the person who undertakes the process or processes that brings into existence the finished goods, complete in all respects, falling under chapter 61 or 62 of the said first schedule, in his ..... through cenvat scheme available as at present is not taken into account because such benefit was not available when the dispute arose in 1980s mainly relating to composite textile mills. 7. taxation policy in this country has evolved after 1980s and the major change has been to the introduction of modvat scheme which is presently ..... consumption and it is clearly laid down that there is duty liability on goods captively consumed unless exempted by notification issued under section 5a of central excise act. 34.7. there cannot be any argument that the appellants were under the bonafide impression that duty liability on goods captively consumed has been done away with .....

Collector of Customs Vs. Reliance Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)(80)ELT831TriDel

..... trade and commercial parlance as increase in installed capacity.) as there is no increased installed capacity, there is no substantial expansion of the existing industrial undertaking as required under the project import (registration of contract) regulations, 1965.16. the case law relied on by the learned counsel for the respondents ..... actual production of the respondents had increased by 135.63% the imports were for substantial expansion of the unit, and further held that since the textile commissioner who is the competent authority in such cases, had certified the substantial expansion and recommended grant of duty exemption which recommendation was binding upon ..... the view that the conditions for registration are substantially fulfilled. the regulations do not require any reference to section 13 of the industrial development and regulation act, 1951 but only the itc licence. these licences having been endorsed as project import, there was no reason for the assistant collector to deny .....

Vimal Textile Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(99)ECC342

..... b.l. narasimhan, learned advocate, mentioned that the appellants process cotton fabrics falling under chapter 52 of the schedule to the central excise tariff act since 1984; that they undertake bleaching, dyeing and printing on the cotton fabrics; that proceedings were initiated by show cause notice dated 2.7.1999 proposing to deny the benefit ..... 1.3.99 (sl. no. 102); that all these notification granted exemption to the cotton fabrics processed without the aid of power or steam; that they were undertaking the activities of bleaching, mercerizing, dyeing, printing, washing, drying and finishing before the fabrics were actually packed and cleared; that in respect of these processes, they ..... m/s. vimal textile mills, are whether they were using power in the processing of the fabrics, whether notification no. 35/99-ce, dated 4.8.99 which amended notification no. 5/99-ce, is applicable retrospectively and whether the proviso to section 11 a(l) of the central excise act is invocable for demanding .....

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC117Tri(Delhi)

..... concept, market analysis, plant and machinery and process, raw material, utility and services etc. the project concept was to set up a project for undertaking multi-colour printing and production of catalogues, advertising and packaging material, video cassette covers, record sleeves etc. the project is located at silvassa, dadra ..... 84.79. heading no. 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials." "3. unless the context otherwise requires, composite machines consisting of two or more machines ..... principal units, one capable of off-set printing and performing other functions ancillary or incidental to printing and the second, the conversion unit, capable of acting as a converter of printed matter. the pamphlet produced by the appellants themselves entitled "chambon 720" describes that machines .......for "inline printing and converting .....

S.D. Fine Chem (Pvt.) Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... a) under tariff item 68 of the erstwhile first schedule to the central excises and salt act, 1944. the present case does not relate to these manufactured items. the appellants also undertake repacking of bought out chemicals from bulk back to small retail packs. the appellants call this ..... distilled benzyl alcohol of above all grades can also be used for manufacturing of perfumes and flavours, photographic developer for colour films, dyeing nylon filament, textiles and sheet plastics, solvent for dyestuffs, cellulose esters, casein, waxes, heat sealing polyethylene films, intermediates for benzyl esters, local anesthetic cosmetics, ointments, ..... acetic esters; chloroacetic acid; production of plastics, pharmaceuticals, dyes, insecticides, photographic chemicals, etc. food additive (acidulant); latex coagulant' oil-well acidizer; textile printing" 12.2. similarly, relevant extract from page 69 of hawley's condensed chemical dictionary, 11th edition dealing with ammonium nitrate, in so far as .....

S.B.M. Engg. Products (P) Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(84)ELT428TriDel

..... their letter dated ...-4-1980. by another letter dated 2-2-1981 addressed by the deputy director, department of textiles, ministry of commerce, government of india, to the appellants, approval was accorded to the appellants to undertake phased manufacture of 6 numbers of the said flat bed screen printing machines during the first year of manufacture containing ..... therefore, the said machine falls within the category laid down in heading no.84.90 of the first schedule to the customs tariff act, 1975. he further submitted that the subject goods, namely, maccanofilm programme computer is an essential component in the manufacture, inter alia of the said flat bed ..... is the exclusive jurisdiction of the customs authorities under the act. to be terse on the point, the jurisdiction to classify the imported goods under the act is of the customs authorities and in terms of the said notification no. 179/80-cus., dated 4-91980 the textile commissioner or the assistant director has to satisfy and certify .....