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Kasturi and Sons. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(44)ELT488TriDel

..... our enquiries from the madras office of the appellants also revealed that the appellants themselves have discontinued the use of the said toyobo photo-sensitive nylon printing plate. ..... , d-498 dated 10-11-1981, d-663 dated 15-12-1981, pd-118 dated 30-7-1980, d-1386 dated 25-6-1982, d-848 dated 16-6-1982, d-863 dated 18-12-1981, ad-430 dated 10-9-1981 and d-241 dated '4-2-1982 - whether it should be under heading 37.01/08 as assessed by the revenue or under heading 80.34 as claimed by the appellants and whether levy of cv duty when like goods are not produced or manufactured in india deserves to be quashed as unjust and illegal and if not, their proper classification.2. ..... union of india (supra), and the argument by the revenue that end-use of the article is absolutely irrelevant and the argument by the appellants that in the context of the entry end-use is relevant, in our view, as already set out above, the printing plates at the time of its clearance from customs by those dealing with it would be understood to be printing plates and not as photographic plates. ..... even though ultimately the plate is taken on the rotary printing machine the fact remains that the imported material and the plate on the machine are having different characteristics. 7. ..... while not disputing that the principal test to determine the proper classification of a product under customs tariff act, 1975 is the event of importing into india, as held in dunlop india ltd. v. .....

Collector of Central Excise, Vs. Vardhan Syntex, Eastern Spinning

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(37)LC542Tri(Delhi)

..... the first schedule to the central excises and salt act, 1944 (1 of 1944) and specified in column (2) of the table hereto annexed, from so much of the duty of excise leviable thereon under the said acts, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said table: provided that the amount of duty so levied shall be apportioned in the ratio of 110:15 between the duty leviable under the central excises and salt act, 1944 (1 of 1944), and the additional duties of excise (textiles and textile articles) act ..... that this exemption shall be applicable only to such man-made metallic yarn in the manufacture of which polyester film or metallised polyester film on which the appropriate duty of excise under the said act, or as the case may be, the additional duty leviable under section 3 of the customs tariff act, 1975 (51 of 1975), has already been paid, is used.explanation:for the purpose of this proviso, appropriate duty of excise or additional duty leviable on such ..... kilogram (b) textured one hundred and fif- teen rupees per kilog explanation--"textured yarn" means yarn that has been processed to introduce crimps, coils, loops or curls along the length of the filaments and (ii) cellulosic twenty-five rupees per (iii) metallized one hundred and fifteen rupees per ki (i) not containing, any man-made fibres of non eight paise ..... the decision of the tribunal in the case of oswal woollen mills, ludhiana versus collector of customs, madras .....

India Packaging Products Pvt. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(37)ECC128

..... has been settled by the apex court that where the definition of a term or a commodity is not provided in the tariff or statute itself the meaning of that entry in the tariff has to be understood in the sense in which the trade or industry which is concerned with the customs act understands that entry. ..... processor nt-a284.34 90.10 90.10 90.10 plate maker m2 a2 as per printasia 1989 (43) elt 57484.34 90.10 84.34 84.34 semi-automatic plate making machine84.34 90.10 84.34 84.34 aquaquick special photo polymer plate processor83.34 90.10 84.34 84.34 as per 1989 (44) elt 488, 1985 (19) elt 415 it appears from the various decisions, as submitted by shri sohal that there is a conflict of opinion amongst various benches of the tribunal so far as the plate processor or plate processing machine is concerned.4.1 in his rejoinder shri madhav rao, learned advocate for ..... the assistant collector, who examined the refund claim of the appellants and the classification contended by the appellants, observed as follows :- "the claimants have submitted the write-up and leaflet showing the function of the automatic flexographic plate processor with the ..... therefore, having regard to the preponderant opinion of the tribunal's judgments as well as to the general principle of interpreting the entries in the tariff, we are of the view that the goods under consideration are classifiable under ..... 2.1 on appeal, before the collector of customs (appeals), madras, the appellants herein did not succeed ..... madras vice indian .....

D.C.W. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(73)ELT107TriDel

..... since the "value" for import contol purpose has the same meaning as in terms of section 14 of the customs act, the importer should have produced an import licence for the full value arrived at in terms of section 14 of the customs act and he has held that since the value of the licence produced by them fell short to the extent ..... , there is no by-product or intermediate product or any waste and scrap arising in the process of manufacture.therefore, the entire equipments are connected and inter-connected.although there are individual processes done by the respective machines, but for the completion of the manufacture of soda ash, all the machineries are required to be connected or fitted together.otherwise the manufacture process, which takes place in a cycle is disturbed and soda ash cannot ..... tube dryer) complete with accessories and wear-parts and they have sought the classification of the same as a complete unit under heading 8419.00 under the main heading: "machinery, plant or laboratory equipments, or not electrical heating in the treatment of material by process involving a change of temperature such as "heating, cooking roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising etc, or the other than machinery or plant of a kind used for domestic purposes, instantaneous ..... the same is noted herein below : the principal discovery of solvay in 1869 was that nhs dissolved in an nac1 solution and then ..... of customs, madras 1986 (26) ..... madras .....

Parle Biscuits Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(115)ELT706TriDel

..... jdr had not taken note of the ratio of the madras high court judgment in ponds (india) ltd. ..... 178 (tribunal), in which the tribunal had held, relying on the madras high court judgment in ponds (india) ltd. v. c.c.e. ..... counsel also submits that under section 32 of the prevention of food adulteration act, 1955 and under section 39 of the standards of weights and measures act, 1976, it was obligatory for the appellants to put a label on each packet giving trade name, description of goods, name of ingredients used in the product, their composition, weight, volume etc. ..... ld.counsel therefore submits that the matter being fully covered by the earlier decisions of the tribunal and in the facts of the case, the impugned order cannot be sustained. ..... i find that the case law relied on by the ld.counsel for the appellants cover the items in dispute. ..... 603" (tribunal) still held the field and the issue is fully covered by the said final order in favour of revenue.4. ld. ..... (supra) held that printing ink utilised for printing brand name, manufacturer's name etc.on paper bags to identify the contents of the packet are eligible for credit. ..... he submits that though a reference has been made to the hon'ble punjab & haryana high court on the same issue, the final order nos. a. ..... 603 (tribunal) involving the present appellants wherein the very same issue had been considered and the tribunal had held that modvat credit will not be available in case of materials like 'printing ink'. .....

Rohit Pulp and Paper Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(70)ECC441

..... sidebotham (1818) 14 ch.d 458ca, wherein it was observed that the words 'person aggrieved in section 71 of the bankruptcy act of 1869 meant "not really a person who is disappointed of a benefit which he might have received, if some other order had been ..... similarly the decision of the madras high court in tamil nadu newspaper case is not applicable to the facts of the present matter as the petitioner therein intervened at the original stage by writ petition and not at the appeal ..... , being aggrieved person, must have filed the appeal; that the appellants herein who may have interest in the refund of the duty from the department does not become aggrieved person.section 11b of the act only provides that a buyer can get refund of the duty, if they have not passed on incidence of the duty and accordingly they may file a refund ..... a third party may get legitimately aggrieved by the order of the adjudicating authority "if it is contended by such a third party that the goods imported really belonged to it and not to the purported importer or that he had financed the same, and therefore, in substance he was interested in the goods and consequently the release order in favour of the purported importer was prone to create a legal injury to such a third party which is not actually arraigned as a party before the adjudicating authority and was not heard by it. ..... 562 (madras), wherein it was held that petitioner who is ultimately to bear the burden of duty has right to challenge the order in the writ .....

Ramesh Chander Gupta Vs. Kanta Gupta

Court : Delhi

..... palanisamy and others, (2005) 3 mad lj32 the madras high court summarised the principles relating to the plea of adverse possession set up by a co-owner against the other co-owner. ..... not only entitles the adverse possessor, like every other possessor, to be protected in his possession against all who cannot show a better title, but also, if the adverse possessor remains in possession for a certain period of time produces the effect either of barring the right of the true owner, and thus converting the possessor into the owner, or of depriving the true owner of his right of action to recover his property and this although the true owner is ignorant of the adverse possessor being ..... in deciding whether the acts, alleged by a person, constitute adverse possession, regard must be had to the animus of the person doing those acts which must be ascertained from the facts and circumstances of each case. ..... mutation in the name of the elder brother of the family for the collection of the rent and revenue does not prove hostile act against the other . ..... balwant alias balasaheb babusaheb patil, air1995sc895 the supreme court held that even mutation of the property in the name of one co-owner for collection of rent and revenue does not prove hostile act against the other. ..... 6.10 the plaintiff s claim also appears to be barred by the provisions of benami transactions (prohibition) act, 1988. ..... under article 65 [of the limitation act,]. .....

Kathuria Public School and Ors. Vs. Union of India and Ors.

Court : Delhi

..... case of land acquisition proceedings initiated under the land acquisition act, 1894, where an award under the said section 11 has been made five years or more prior to the commencement of this act but the physical possession of the land has not been taken or the compensation has not been paid the said proceedings shall be deemed to have lapsed and the appropriate government, if it so chooses, shall initiate the proceedings of such land acquisition afresh in accordance with the provisions of this act: provided that where an ..... . (1) notwithstanding anything contained in this act, in any case of land acquisition proceedings initiated under the land acquisition act, 1894, a) where no award under section 11 of the said land acquisition act has been made, then, all provisions of this act relating to the determination of compensation shall apply; or b) where an award under said section 11 has been made, then such proceedings shall continue under the provisions of the said land acquisition act, as if the said act has not been repealed .....

independent News Service Pvt. Ltd. Vs. Mr. Anuraag Muskaan

Court : Delhi

..... accordingly, this application under section 9 of the arbitration and conciliation act, 1996 is disposed of with the following directions:1) the respondent is restrained during the pendency of the arbitration proceedings from taking out any other or further advertisements or to do anything to solicit, induce or encourage the employees of the petitioner to leave the petitioner's employment and take up employment of the respondent and/or its agents and/or representatives and/or competitors;2) the employees of the petitioner would, however, be free to take up employment with the respondent even in response to the said advertisement which has ..... prima facie been held to be solicitation, but, the .....

Mehboob Ahmed Vs. State

Court : Delhi

..... de hors the fact that we disbelieve the recovery effected at instance of the appellant, we are of the considered view that the evidence adduced by the prosecution at the trial is sufficient to establish the guilt of the appellant before us beyond all reasonable doubt. ..... (2) to discover who he is and what is his position in life, or (3) to shake his credit, by injuring his character, although the answer to such questions might tend directly or indirectly to criminate him or might expose or tend directly or indirectly to expose him to a penalty or forfeiture.14. ..... section 106 of the indian evidence act casts the burden to prove a fact especially within the knowledge of any person upon such person. ..... however, vide section 27 of the evidence act, only so much of the statement of an accused is admissible in evidence as distinctly leads to the discovery of a fact. ..... that section 27 of the evidence act is an exception to the general rule that a statement made before the police is not admissible in evidence is not in doubt. ..... section 138 of the evidence act confers a valuable right of cross-examining the witness tendered in evidence by the opposite party. ..... section 27 of the evidence act cannot again be made use of to 're-discover' the discovered fact. ..... it would be a total misuse-even abuse-of the provisions of section 27 of the evidence act.25. ..... the scope of that provision is enlarged by section 146 of the evidence act by allowing a witness to be questioned: (1) to test his veracity. .....