Judgment Search Results Home > Cases Phrase: textile undertakings nationalisation act 1995 chapter 1 preliminary Sorted by: recent Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 21 results (0.319 seconds)

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 .....

Cce Vs. Autolite India Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)(122)ECC261

..... of excise were required to be levied and collected on any excisable goods produced or manufactured by 100% export oriented undertaking and allowed to be sold in india under the proviso to section 3(1) of the act. the expression "allowed to be sold in india" was substituted by the expression "brought to any other place in india" with ..... effect from 11.5.2001. since the period involved in this matter was prior to 11.5.2001, the pre-amended provision will apply and, therefore, duty was payable by a 100% export oriented undertaking when ..... unit (eou) scheme. therefore, there was no scope for diverting the production into the dta. under paragraph 9.6 such unit was required to execute a legal undertaking to fulfil the obligations stipulated in the letter of approval/intent, and was liable to penalty in or under any other law for the time being in force for the .....

Lubrizol (India) Pvt. Ltd. Vs. Designated Authority

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(187)ELT402TriDel

..... will lower the prices over a period. (b) one of the largest suppliers of polybutenes i.e. m/s. indian petrochemicals corporation ltd. (government of india undertaking) has not come up with such case for anti-dumping. when any antidumping is considered by the government it is voice of the industry that is being looked ..... authority raised a preliminary objection that the appellants were not persons aggrieved, and therefore, the appeals were not maintainable at their instance under section 9c of the tariff act. it was argued that the appellants not being importers during the period of investigation were not "interested parties" within the meaning of rule 2(c) of ..... filling compounds, rubber modifiers, leather chemicals, oil insulators, adhesives, etc. it is classified under sub-heading no. 3902.20 under chapter 39 of the customs tariff act.6. the reasons for opposing the imposition of anti-dumping duty put forth by the appellants as reflected in para 5(ii) of the notification dated 12-12-2001 .....

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 .....

Lady Amphthil Nurses Instns and Vs. Cc, Chennai and Cc, Cochin

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(83)ECC630

..... out." learned senior standing counsel, therefore, submitted that the apex court clarified that the obligation was continuous; that competent authority to be vigilant and check whether the undertakings given by applicants are being duly complied with; that on being satisfied that the obligations are not being carried out they can enforce realisation of customs duty; that ..... due. no doubt the apex court ruled that the authority to take coercive action for not complying with the undertaking given was the moh/dghs but the authority to demand duty was only custom in terms of the act under which the exemption was given.37. post-clearance conditions in an exemption notification can be enforced only ..... in the notification, it is the moh/dghs who is to look after the conditions. referring to this tribunal's decision in the case of arvind mills ltd. (ankur textiles) v. cce & c, ahmedabad , this tribunal in para 9 of its order observed as under; 9. it is well settled that a notification is required to .....

Samcar Glass Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(128)ELT464TriDel

..... other than those cleared to a unit in free trade zone or to an 100% export oriented undertaking) which are exempt from the whole of duty of excise leviable thereon or chargeable to nil rate of duty. the benefit of this notification had been denied by ..... . in support of his contention, he has placed reliance on - (1) cce, vadodara v. steeko gujarat ltd. - 2000 (121) e.l.t. 557 (tribunal)cce, ahmedabad-i v. omkar textile mills limited - 2000 (122) e.l.t. 115 (tribunal) (3) alpha drug india ltd. v. cce, ouindigarh - 2000 (118) e.l.t. 783 (tribunal)reliance industries ltd. v. ..... the factory of production. this notification had been issued by the government in exercise of powers conferred under sub-section (1) of section 5a of the central excise act. however, proviso appended to this notification enacts that nothing contained in the notification shall apply to inputs used in or in relation to the manufacture of final product ( .....

Haldor Topsoe a/S Vs. Designated Authority, Ministry

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(116)ELT377TriDel

..... of domestic produce, designated authority resorted to their own method of costing. fair selling price of both petitioners ucil and pdil were assessed. pdil, a public sector undertaking had gone sick way back in 1991 and had gone to bifr for revival. so the cost of production of such a sick unit has been found to ..... designated authority found out the normal value. this action of the designated authority is clearly in violation of the specific provisions contained in section 9a(c) of the act. when the anti-dumping duty is exporter specific and country specific, price of the catalysts manufactured by sud-chemie in germany should not have been relied on by ..... urged that the designated authority erred in fixing the normal value of the catalysts. the method adopted by the authority is contrary to the provisions contained in the act and rules. third contention was that the authority did not properly find out the injury margin. all relevant aspects were not taken into consideration while fixing the .....

Bee Pee Coating Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC213Tri(Delhi)

..... of the terms of the agreement of manufacturing/processing.these terms indicate a very close relationship between the appellant and berger paints. the appellants are undertaking the manufacture/processing of paints and varnishes only because of the agreement between the two parties. the manufacturing has been started after the appellants hired ..... for this, the appellant is not an independent processor or manufacturer of paints. therefore, the appellant's case is clearly distinguishable from the case of textile processors covered by the supreme court decision in the case of ujagar prints (supra). the departmental representative has submitted that the appellant's case is more ..... ., calcutta. under an agreement with berger paints, the appellants manufacture paints and varnishes which are liable to duty under chapter 32 of the central excise tariff act, 1985. upon manufacture, the paint is handed over by the appellants to berger paints who carries out the marketing.2. prior to 1-4-1993, the .....

Jawahar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)LC387Tri(Delhi)

..... in a free trade zone and used for the manufacture of final products in any other place in india; or (b)by a hundred per cent export oriented undertaking or by a unit in an electronic hardware technology park and used for the manufacture of final products in any place in india; shall be restricted to the ..... be regarded as goods intended for use in the manufacture of goods. 12... the expression 'electricals' is somewhat vague. but in a factory manufacturing cotton and other textiles, certain electrical equipment in the present stage of development would be commercially necessary. for instance, without electric lighting, it would be very difficult to carry out the ..... is necessary for improving the quality of the yarn and preventing waste of yarn, which are absolutely necessary in the modern textile industry, would be covered by entry 15 of schedule c of bombay sales tax act, 1959. the said entry covered machinery used in the manufacture of goods. the high court first concluded that humidifier .....

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 .....