Judgment Search Results Home > Cases Phrase: textile undertakings nationalisation act 1995 chapter 1 preliminary Sorted by: old Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 21 results (0.148 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 .....

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 .....

Grand Slam International Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(57)ELT161TriDel

..... of relish foods, metro exports and mk fisheries (supra), the question involved was with regard to duty demand in respect of deec scheme on the basis of the undertaking given to the customs at the time of clearance, in respect of the other two cases, namely, cases reported in 1988 (34) elt 202 and 1988 (36 ..... mills v. collector of customs -1991 (53) elt 81 where also the facts were that the ahmedabad collector of customs seized polyester staple fibre from one soma textiles at ahmedabad which had been cleared earlier by the appellants therein at bombay against advanced licence. he imposed penalty on them and confiscated the goods. he did ..... or conferred even by mutual consent. the authority under the statute could exercise his powers vested in him as per provisions specified under the statute. in the customs act, the jurisdiction is territorial-cum-functional jurisdiction. that is to say, jurisdiction is vested in the authorities appointed under section 4 for the territories notified therein. .....

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.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 .....

Jaypee Forges Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(83)ELT49TriDel

..... purchase of these forgings, the buyers were further processing these goods to become motor vehicle parts and were paying duty under chapter heading 8707.00 after undertaking the processes of these forgings. moreover no forgings were produced before us for inspection to see whether they had acquired the essential character of motor vehicle ..... for permanent installation [in] shops, workshops, storehouses, etc. (heading 73.06) and shelved furniture of heading 94.03. (g) skeleton wire frames for making textile or paper lampshades (heading 94.05)".as can be seen from the above reading, only those "forgings which are products falling in other headings of the nomenclature (e ..... the department and the appellants is that the appellants claimed that their products were classifiable under chapter 72 or chapter 73 of the central excise tariff act, 1985 whereas the department was of the view that the forgings had acquired the essential character of motor vehicles parts and therefore were classifiable under .....

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 .....

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 .....

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 .....

T.T.G. Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1996)(82)ELT517TriDel

..... them out of imported and indigenous parts amounted to 'manufacture' within the provisions of section 2(f) of the central excises and salt act and attracted duty. however, on deciding to undertake the assembling and manufacture of the machine in question at site in the bhilai steel plant the appellants did not file the necessary classification ..... machinery was only manufactured at bsp while at madras the goods were described as machines. in his statement recorded under section 14 of the central excises and salt act, 1944, shri r.v. ramani, manager of the appellant co. had stated that all items/goods were assembled at bsp and finally assembled into hydraulic drilling ..... of hydraulic mudgun and drilling machine in question at site would amount to 'manufacture' within the meaning of section 2(f) of the central excises and salt act attracting central excise duty even though they have necessarily to be attached to earth for reasons such as large size and weight, proper functioning etc. in this .....