Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)LC714Tri(Delhi)
..... excise leviable thereon, all component parts of diesel oil operated internal combustion engines falling under chapter 84 or 85 of the schedule to the central excise tariff act, 1985 when intended for use in the manufacture of diesel oil operated internal combustion engines, as long as such parts were other than engine valves, gaskets, ..... manufacture of a motor vehicle, unless there is some other provision of law exempting such intermediate goods. having regard to the scheme of central excises and salt act, 1944 and the rules made thereunder, as explained above, an exemption notification cannot be extended in its scope by a process of intendments, conjectures and surmises, ..... pistons, piston rings, gudgeon pins, circlips and filter elements or inserts or cartridges and falling under chapter 84 or 85 of the schedule to central excise tariff act, 1985 (5 of 1986) and intended for use in the manufacture of diesel oil operated internal combustion engines, from the whole of the duty of excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT757TriDel
..... court was that the central excise department held certain charges were liable to be added to the assessable value under section 4 of the central excises and salt act. several manufacturers had claimed that only the manufacturing cost and manufacturing profit could form part of the assessable value because, they said, excise duty being a ..... midnight of 29 february/1st march, 1968 in a fully manufactured condition even if lying within the precincts of the producing factories would not be dutiable. acting in pursuance of the trade notice the excise authorities allowed clearance without payment of duty under the new item of the goods which had been fully manufactured ..... finance bill and therefore the levy of the sed on such goods, even though manufactured earlier, would follow from a correct interpretation of the provisions of the act and rules, and no retrospectivity was involved. in this connection shri raghavan iyer referred us to the case of assankutty v. assistant collector of central excise, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(8)LC330Tri(Delhi)
..... cannot establish contravention of the customs regulation of import of the goods from a foreign territory into india. the appellant -was not apprehended in the act of bringing the goods from a foreign territory and there was no evidence whatsoever to indicate that the goods had come from abroad illicitly without observing ..... stones were all imported into india through an unauthorised route in contravention of the aforesaid provisions and are accordingly liable to confiscation under s. ill of the act; (vii) further, it would appear that the appellant was the person concerned in the unlawful acquisition, possession, control, transportation of the goods in question ..... possession control or transportation of the said precious stones of foreign origin; j (iv) accordingly, they were seized under s. 110 of the customs act,, 1962 (hereinafter the act, for short) in a proper panchnama in the reasonable belief that they had been illicitly imported into india and have been acquired or transported by .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(11)LC609Tri(Delhi)
..... rupee was payable on the shop rent and a tree tax of toddy and other duties of excise leviable on certain articles in accordance with the mysore health cess act. when this notification was challenged, the hon'ble supreme court had to consider the nature of the impost. in the course of their discussion, they have adverted in ..... others).there is no contradiction between the judgment of shinde brothers and the decision of the supreme court in the kirloskar brother's case.section 37 of the finance act envisaged the levy of special excise duty for the first time. the supreme court had not dismissed the special leave application in kirloskar's case in "limine" but ..... under sub-rule (1) of rule 8 of the central excise rules, 1944 without reference to any other statute making the provisions of the central excises and salt act, 1944 and the rules made thereunder applicable to the levy and collection of special, auxillary or any other kind of excise duty levied under such statute, the exemption must .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(193)ELT169TriDel
..... of member (customs), central board of excise and customs. sub : levy of additional duty of customs equivalent to the amount of cess leviable under various acts-regarding. i am directed to state the following regarding levy of additional duty of customs equivalent to the amount of cess leviable on indigenously manufactured goods. ..... year (i) ltd. after the issuance of these clarificatory letters. he also argued that no promissory estoppel could be invoked against the provisions of the act. moreover, the ministry of commerce and the rubber board were not the authorities competent to issue clarification regarding leviability of the additional duty of customs under ..... alcoholic liquor for human consumption imported into india, clearly indicated that the scope of expression "excise duty" under section 3(1) of the customs tariff act was not confined to the central excise duty alone. the learned authorized representative for the department further submitted that the expression "excise duty for the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT231TriDel
..... was kept, and it would not justify shifting of goods already manufactured from one entry 10 another.22. shri haksar thereafter submitted that no provision of an act could given retrospective effect unless this was specifically provided for.in the present case, if tariff item 16-b as amended were applied at the time of removal ..... of the 1982 finance bill. the only difference was that immediately on the introduction of the bill, together with the invocation of the provisional collection of taxes act, the excisable goods were specified under a different entry of the schedule.6. shri raghavan iyer submitted that in some of the authorities reference had been made ..... in a wrong decision.5. shri raghavan iyer referred to the definition of "excisable goods" in para (d) under section 2 of the central excises and salt act. that expression is defined as meaning "goods specified in the first schedule as being subject to a duty of excise ...". according to him inclusion in the first schedule .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC1772Tri(Delhi)
..... discussed by us, in the case in 1984 (18) e.l.t. 310 [entremonde polycoaters v. collector of central excise], restitution in integrum on account of an erroneous act of the tribunal by which prejudice is caused to a litigant is different from a review. in directing such restitution, we are not exercising any powers of review.7. accordingly ..... . [reliance upon air 1969 sc 1068-the commissioner of income-tax, madras v. s. chenniappa mudaliar, construing a parallel provision in section 33(4) of the income-tax act, 1922. (c) indeed, there is no provision empowering the tribunal to dismiss the appeal for non-compliance with its orders. if there is any such power, the self ..... and may be allowed for the following reasons :- (a) the disposal of the appeal itself was not in accordance with the provisions of section 129-b of the act, inasmuch as the appellant was not afforded any opportunity to be heard in regard to it. in other words, the appellate tribunal had no jurisdiction to have dismissed the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(15)ECC267
..... in or in relation to the manufacture of which any process is ordinarily carried on without the aid of power, enlargement of production capacity, notifications to protect petty producers, condition regarding the number of workers employed, on the basis of production capacity and similar circumstances. it is true that different standard for determination ..... limitations prescribed under the notification. since the statute provides the basis for the levy of excise duty even for calculating the duty under the customs tariff act, it cannot be stated, that the notifications under section 25 alone would govern the issue and that notifications under rule 8 should be ignored.41. ..... those words, by necessary implication, we can conclude that the expression refers to the particular levy in the first schedule of the central excises and salt act circumscribed by the notifications issued by the executive government from time to time providing for the exemption. such a construction alone would fit in with the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT104TriDel
..... , for repairs or maintenance of machinery installed therein, from the whole of the duty of excise leviable thereon which is specified in the schedule to the central excise tariff act, 1985 (5 of 1986): provided that where such use is in a factory of a manufacturer, different from his factory where the goods have been manufactured, the exemption ..... ' in the notification, the ordinary meaning of workshop should be applied. reliance has been placed on the definition of 'factory' in section 2(e) of the central excise act and the meaning given to the word 'workshop' in various dictionaries. it has been submitted that since there could be no restriction placed on the meaning of 'workshop' based ..... treated as the manufacture contemplated in the notification and that the definition of the word 'factory' in central excise in section 2(e) of the central excise act is an extended one, as to cover premises including the precincts thereof. in view of this definition of 'factory' in the central excise .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2006)(112)ECC383
..... in the statement made by the chairman managing director of the appellant company. according to the revenue, as per note no. 4 of chapter 60 of the central excise tariff act, 1985 in relation to products referred to in chapter 60, bleaching, mercerizing, dyeing, printing, water proofing, shrink-proofing, tentering, heat setting, crease-resistant, organdie processing, ..... of the applicable laws. it was held that applicability of the proviso to section 3(1), was fully justified and the unit, in view of the unlawful acts of commission and omission, deserved to be penalized in accordance with the provisions of the applicable laws. as regards the manufacturing processes on job work basis done by ..... which will have the effect of attracting the normal excise duty as per the provision of section 3(1) read with the schedule to the central excise tariff act. this contention cannot be countenanced because under the notification no. 13/81-cus dated 9.2.81, it was stipulated in condition no. 5 that the .....
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