Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(71)ELT171TriDel
..... the ld. advocate relied on the ruling of the tribunal, rendered in the case of shivaji works ltd. v. collector of central excise, aurangabad & pune as reported in 1993 (22) etr 598. it is his plea that rules of interpretation can not be seen, when chapter notes can decide the classification. in this context he relied on the ..... , the appellants have stated "others" (5 mm and less than 5 mm in thickness). they have asked for classification under sub-heading 7208.39 of central excise tariff act, 1985. the deptt. are claiming these items as parts of motor vehicles classifiable under sub-heading 87.08 on payment of duty @20% advalorem. the third item's ..... appellants are seeking the classification of this item under sub-heading 7210.20 upto 20-2-1988 and thereafter under sub-heading 7216.20 of the central excise tariff act, 1985. the deptt. on the other hand are contending that its correct entry is under chapter 8479.00 as machines and mechanical appliances having individual functions, not .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)(75)ELT427TriDel
..... column (4) of the said schedule".25. the expression 'including' in sub-section (3) of section 3 of the act of 1957 has a wide cannotation. in the case of krishi utpadan mandi samiti v. shanker industries - air 1993 scw 762, the hon'ble supreme court in para 9 of their judgment had held as under : "where the legislature ..... duties of excise which are in addition to the duties of excise under the act of 1944 and all provisions of 1944 act in so far those are applicable, apply to the provisions of act." in the case of ashok dyeing and finishing mills v.collector of central excise -1993 (66) e.l.t. 435 (tribunal) the tribunal have observed in ..... the learned sdr submitted that all the provisions relating to levy and collection as contained in the act, are applicable to the act of 1957. in support of her various arguments she relied upon the following decisions :ashoka dyeing & finishing mills v. collector of central excise, 1993 (66) e.l.t. 435 (tribunal).c.a. abraham uppottil kottayam v. income tax .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1997)(90)ELT374TriDel
..... , no duty is payable. in support of his contention, the ld.counsel cited and relied upon the decision of this tribunal in the case of markfed agro chemicals reported in 1993 (68) e.l.t. 848 wherein this tribunal had held that processing of concentrated pesticidal chemicals carried out through addition of inert/solvent and dispersing and stabilising agents resulting in ..... that the demand of duty in case where one of the issue is whether exempted goods are excisable goods would not be covered by proviso to section 11a of the act.17. concluding his arguments, the ld. counsel submitted that in support of the appeal no. e/3973/89-c involving a penalty of rs. 2,000/- and a small demand .....
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