Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1995)LC254Tri(Mum.)bai
..... s/10-149/88, s/10-150/88 and s/10-151/88 all dated 27-9-1988 of the deputy collector of customs gr i bombay, where he has ordered confiscation vide section 111(d) of the customs act, 1962, three consignments of peppy seeds with an option to pay fine in lieu of confiscation and has also imposed personal penalties vide section 112 of the act.2. ..... he has also referred to a certificate dated 1-2-1990, issued by the scientist (plant breeding) at the medicinal and aromatic plants improvement project, at jnkvv college of agriculture, indore, to the effect that poppy seeds are the seeds of poppy plants which germinate from and reproduce themselves through poppy seeds. ..... by producing a certificate from the scientists at medicinal and aromatic plants improvement project of jnkvv college of agriculture, indore dated 1-2-1990, an effort is made to show that the poppy seeds are capable of germination and also bear flowers. ..... my observations in para 8 of the order in re: mukesh dattani (supra) clearly indicate that but for the decision of the bombay high court in re : bussa overseas i would have also adopted the approach similar to the one adopted by the bombay high court in their subsequent judgment in re : sva udyog viniyog, and now with a clear verdict available, in conformity to the said view, i have no hesitation to hold that the decision taken in re : mukesh dattani would not remain applicable.12. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(69)ECC109
..... he cited some decisions of the english court and also the judgment of the supreme court in the case of state of west bengal v.subodh gopa bose court had adopted object and reasons of the act for the purpose of ascertaining the condition prevailing before the act was passed and which actuated the sponsor of the bill to introduce the same and the extent and urgency of evil which it sought to remedy. ..... for which the common law did not provide, 3rd--what remedy the parliament hath resolved and appointed to cure the disease of the commonwealth, and and then the office of all the judges is always to make such construction as shall suppress the mischief, and advance the remedy, and to suppress subtle inventions and evasions for continuance of the mischief, and pro privato commodo, and to add force and life to the cure and remedy according to the true intent of the makers of the act, pro ..... he specifically relies on the observation of the division bench of the bombay high court in velji lakhamsey & co. v. dr. ..... 68 lakhs is concerned, he relies on the statement of riyas retiwala, recorded on 24.9.1997, wherein he had admitted that on 26.5.1997 he obtained blank stock of tcs worth us $ 1,90,000 and he sold this to shri iqbal kapadia and collected cash which were deposited in the bank.thereafter he obtained the two pay orders in question totally rs. ..... bayley (1933) 290 us 143, blaky v. ..... 1933 (36) blr 88 case. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)LC297Tri(Mum.)bai
..... it would however be perfectly legitimate, and indeed required, to construe the term occurring in the notification in the context of the policy.i am therefore of the view that the goods in question are covered by the notification and no duty was therefore payable on it..in view of the difference of opinion between the two members, the following question as referred for decision by a third member to be nominated by the president: "do marble slabs imported by the appellant come within the term "plant" as specified in the explanation to notification 110 of 95. ..... it may be mentioned that the term plant has been defined in the yarmouth case as follows : "there is no definition of plant in the act, but in its ordinary sense it includes whatever apparatus is used by a businessman for carrying on his business - not his stock-in-trade which he buys or makes for sale; but all goods and chattels, fixed or movable, live or dead, which he keeps for permanent employment in his business. ..... he would state that in view of the judgment of the supreme court in sheshank sea foods' case, the decision of the bombay high court made in lokas chemical works case 1981 (8) e.l.t. ..... , does not improve the position from the above decision as the importation was allowed of non-item goods in terms of notification in that case.27. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)(76)LC77Tri(Mum.)bai
..... in this context, they relied on the judgment of the bombay high court in the case of blue star 1980 elt 280 : 1987 (25) ecr 69 (bom), leuco plast 1987 (11) ecr 204 and union carbide (38) stc 198.they also stated that the proviso to section 11a(1) of the act cannot be invoked in the present case. ..... progressive springs are an improvement over the 'rigid springs' in that, the progressive spring has a variable stiffness and the stiffness increases as the load on the springs increases. ..... progressive springs are an improvement over the 'rigid springs' in that, the progressive spring has a variable stiffness and the stiffness increases as the load on spring increases. ..... variable rate springs have the potential of improved ride quality over a wide load range, provided an adequate total deflection can be accommodated on the vehicle, and the design specifications assure main featuring controls to obtain the desired spring rates. ..... that the total load carrying capacity of springs remained unaltered hence pay load of the vehicle did not change but the comfort of the passengers improved in the unladen condition. ..... , which would reduce lateral stability of the vehicle, the higher spring stiffness helps in reducing the rolling of the sprung mass and hence improves lateral stability which is necessary if it is to be used as a load carrier. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1998)(75)LC558Tri(Mum.)bai
..... it is also not specified what were the dates on which the machines were first manufactured, for what period they were previously used, what were the latest technical improvements incorporated in the machines, what is the nature and cost of these improvements in relation to their nature and total cost and ..... goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub-section (3); but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action ..... these judgments were in the context of section 106 of the transfer of property act (the point at issue being whether certain premises were used for manufacturing purposes or not), still they are relevant to the issue before us for the reason that the hon'ble supreme court applied the same popular meaning of 'manufacture' to the provisions in the transfer of property act, as applicable in the central excises act. ..... bombay (hereinafter referred to as 'ail'), and the other filed by the revenue, both being aggrieved with the same order in original dated 10.5.1989, passed by the collector of customs, bombay ..... in stock. ..... in stock.7.3. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)LC634Tri(Mum.)bai
..... the court applied the definition of sale in the bombay sales tax act, 1963 which defines the sale of goods made within the state of bombay. ..... [1957] 008 stc 0758 the issue before the hon'ble bombay high court was whether the provisions in the bombay sales tax rules, 1952 that purchase price is to be included in the taxable turnover of the purchasing period was ultra vires the rule making power. ..... even if section 51 of 1953 sales tax act validated rules providing for inclusion of purchase price in the taxable turnover of the purchasing period, the rule was still invalid on other grounds and therefore no tax can be levied on the petitioners under the rules under which the tax is purported to be levied.the facts in the above cases are entirely different from the present case and further the argument of partial validation has not been accepted by the tribunal in the case of apollo tyres ltd. v. cce, ..... vadodara which has considered the decision in the case of district mining ..... the section was amended in 1933 and did not contain any such provision. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(161)ELT540Tri(Mum.)bai
..... section 4(1)(a) [proviso (iii)] of the central excise act, 1944 at the material time read as follows : "where the assessee so arranges that the goods are generally not sold by him in the course of wholesale trade except to or through a related person, the normal price of the goods sold by the assessee to or through such related person shall be deemed to be the price at which they are ordinarily sold by the related person in the course of wholesale trade at the time of removal, to dealers (not being related persons) or where such goods are not ..... in addition, the memorandum claims that m/s.dynasty at hong kong from whom the parts in skd conditions were imported was also a front company created by bil, that the company was under invoicing the imported parts and that the scrutiny of the document showed that the value of the components used in the costing of the product were different from the value shown in the import documents. ..... in the face of the bombay tyre judgment also, the supreme court had allowed such deduction as trade discount for calculating the assessable value. ..... yet another agreement dated 24-6-94 was also supplied which on investigation was found to be not authentic.the agreement appeared to be an improvement upon that initially tendered on 19-10-94. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2005)(182)ELT225Tri(Mum.)bai
..... the trade mark is registered in dcpl's name they are entitled to the benefit of the notification (see cce v mahan dairies 2004 (166) elt 23 at 25(sc) c) since the trademark has been registered by the trademarks authorities in the appellants' name, the appellant has acquired an exclusive right to the use of the trade name in relation to the goods in respect of which the trademark is registered and the appellants are entitled to relief against any person in respect of india, in the manner provided by the trade and merchandise act ..... been added to suitable for particular uses are classifiable of this heading provided the product contain by wight 70% or more of petro oils abtained from bituminous as basis and that these were not covered more specific and not any other heading in the nomenclarure, describinglubricating oils blended with varying quantities of other products for improving their lubricating properties such as anti-oxidants, rust preventives, anti-foam agents ..... also required to show cause to the collector-ii, central excise, bombay - i as to why the goods seized under panchnama dated 14.12.1992 and 15.12.92 respectively should not be confiscated under the provisions of rule 173q and rule 226 of the central excise rules, as the same had been manufactured an cleare without ..... 1933-937/wzb/1999 dated 11.05.99 2.3 the present order now (sic) consequent to the denovo direction, now impugned - recapulates the remand decision of the tribunal, as follows - i) claim of the buyer of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(86)ECC394
..... if classification under a different item as a result of further processing is not considered by itself enough to attract excise duty at the rate prescribed under the same, the excise officials from the level of inspectors to the level of commissioner have to in each case determine whether the processes that resulted in the change of classification also meets the test of manufacture and marketability. ..... cce, 1995 (76) elt 241 (sc) wherein at para 6 it was held that where the goods are specified in the schedule of the central excise tariff they are excisable but whether such goods can be subjected to duty would depend on whether they were produced of manufactured by the person on whom duty is proposed to be levied the relevant portion of the above decision of the supreme court in moti laminate's case is under; "6. ..... while proceeding on the premises that the product is described as flat rolled product, even when the tariff sub-heading changes (para 12), the decision notes later on that since the goods after slitting continued to be known by the same nomenclature in the market, the test of manufacture is not fulfilled (para 15). ..... reghubir singh, 1989 (2) scc 754 : air 1989 sc 1933 and another decision of the supreme court in the case of mahanagar railway vehdor's union, 1994 supp. ..... the dispute is whether the conversion of the former to the latter involved "manufacture" as defined under section 2(f) of the act.... 8.2... ..... (d) cce, bombay v. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)LC520Tri(Mum.)bai
..... to work on magneto therapy principles improving the natural healing ability of the human body: the magnetic field attracts and repels charged particles in the blood, creating movement and heat and in the process causing blood vessels to dilate, increasing circulation, accelerating the natural healing process; the magnetic field also creates a slight electric current and this electric current stimulates the nervous system triggering a blockage of pain sensations: the accupressure nubs/nodules/protuberances trigger the release of endorphins which relaxes ..... that (i) such magnetic mattress increases circulation of blood which prevents bedsore by compelling the user to shift his body several times during sleeping, since the surface of the mattress is all modules/protuberances providing an "egg crate" structure which is the recommended structure for treatment and prevention of bedsores, (ii) the deep hen egg size wells are equally distributed on the matters together with the modules/protruberances provide pockets for relieving prolonged pressure of sensitive part of body liable ..... contention of the counsel for the appellant that the circular is clearly issued in order to bring uniformity in the classification of the goods, and therefore must be considered under the provisions of section 37b of the act. ..... the question for consideration in this appeal is the classification of goods that the appellant imported and cleared through bombay custom house. .....
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