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Case Laws
Showing 141 to 160 of 5175 Records
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1997 (12) TMI 417 - CEGAT, MADRAS
Classification ... ... ... ... ..... ovide protective covering to the cable, it should be deemed to be a part of the machine tool. 5. emsp The ld. JDR has pointed out that the goods imported are in length and have to be cut to length and shape for being used on the machine. 6. emsp We observe that the exclusion as pointed out by the ld. Advocate in the HSN is only in respect of such of those flexible tubings which have been made formed as part of machinery by assembly with other materials i.e. item gets to be identified as forming part of the machinery. These become functional parts and are identified so in the parts catalogue of the machine. It cannot be a length which later gets to be cut and shaped for use on the machine. The fact remains that the item as imported is in length and not formed into shape in which it is required to be used in the machine. 7. emsp In the facts and circumstances of the case therefore we hold that there is no merits in the appellant rsquo s plea and we therefore dismiss the appeal.
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1997 (12) TMI 416 - CEGAT, MADRAS
Appeal - Limitation - Order ... ... ... ... ..... under Section 35A, as it stood immediately before that day 9. emsp It is observed that the appellate order passed by the Commissioner (Appeals) which can be appealed against in terms of Section 35B is only an order passed under Section 35A. The present order which is the subject matter of the appeal is passed under Section 35F of the Act. 10. emsp We observe that so far as the Tribunal is concerned, we are bound by the directions of the Hon rsquo ble High Court and, therefore, notwithstanding what is set out under the statute, as per the directions of the Hon rsquo ble High Court, the appeal is to be taken on file. However, it is open to the appellants to move the Hon rsquo ble High Court for extension of time for filing the appeal or seek such other directions in the above matter. 11. emsp The Condonation of delay applications filed are, therefore, dismissed and inasmuch as the delay has not been condoned, in view of what we have stated above, the appeals are also dismissed.
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1997 (12) TMI 415 - CEGAT, MUMBAI
... ...
... ... ..... uty has actually not been paid rdquo . From the facts narrated above, the present case of the appellant is one where there clear evidence to show that the inputs had not suffered any duty. An argument was also put forth in the present case that in terms of Notification No. 208/83 the manufacturer of the input has used material on which excess duty has been paid therefore when such inputs are received by the appellant, they are entitled to take credit on the inputs which had gone into the manufacture of the suppliers final product. Here the Larger Bench decision cited (supra) on such arguments it has been observed therein credit of duty paid not on inputs of the assessee but on raw materials by using being which the inputs are manufactured may be admissible to the manufacturer of input. No credit can be enjoyed by the user of the inputs of duty not paid in inputs, but on the raw materials of the inputs. We therefore see no substance in the appeal which is accordingly rejected.
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1997 (12) TMI 414 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... v. C.C.E., Meerut - 1996 (82) E.L.T. 323 (T) - Tribunal held that Show Cause Notice was issued after investigations carried out by the Department but no demand for duty was raised or any charge of suppression or mis-statement of facts was made in the Show Cause Notice. Allegation of suppression was made in another Show Cause Notice after a lapse of over 4 years from the date of knowledge of Department about the activity of the appellant. Tribunal held that such a show cause notice was not sustainable and was time-barred. We also find that the Show Cause Notice even while alleging wilful suppression did not propose any penalty. This itself would indicate that Department also during the relevant period was perhaps entertaining doubts about levy. 5. emsp In the result, for the reasons set out here-in-above, without going into the merits of the case, which in the instant case were not pleaded before us, we set aside the impugned order and allow the appeal on point of limitation.
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1997 (12) TMI 413 - CEGAT, NEW DELHI
Modvat - Duty paying documents ... ... ... ... ..... . 6. emsp On a careful consideration of the submissions made by both the sides, I find that the issue requires to be re-examined. The Tribunal has been consistently taking the view that in the circumstances where genuineness of the transaction was not in dispute and subject to verification of the duty paying documents the Modvat credit could not be denied. The appellants should have filed an affidavit before the original authority explaining the fact but it appears the same has not been done. In the peculiar fact of this case, I am remanding the matter to the concerned Adjudicating Authority to examine the issue afresh and party may make use of this opportunity and adduce evidence in support of the genuineness of the transaction and to submit all the evidence in support of their claim. Accordingly, the matter is remanded to the jurisdictional Assistant Commissioner for proper verification and to pass an order accordingly. 7. emsp Thus, this appeal is allowed by way of remand.
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1997 (12) TMI 412 - CEGAT, NEW DELHI
Exemption notification ... ... ... ... ..... constrained strictly and the scope of the exemption is restricted to the goods specifically mentioned in the applicable exemption notification. Even when the TV monitor could be taken as an essential accessory to the angioscope, the benefit of exemption could not be extended to the TV monitor in the absence of the specific mention in the Entry No. 104 referred to above. 7. emsp Ld. Collector, Customs (Appeals) had observed that even after the monitor was regarded as an accessory, it was eligible for the duty concession provided under the Notification No. 65/88-Cus. As we find that no accessories had been included under S. No. 104, we do not agree with the view taken by the ld. Collector, Customs (Appeals). 8. emsp In view of the above discussion, we set aside the order-in-appeal and restore the order-in-original dated 15-1-1988 passed by the Assistant Collector of Central Excise and Customs, Madras. As a result, the appeal filed by the Revenue is allowed. Ordered accordingly.
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1997 (12) TMI 411 - CEGAT, MADRAS
Classification ... ... ... ... ..... ods will be classified under Chapters 44 and 94 of the CTA. 10. emsp We observe that the learned lower authority has not indicated under which sub-heading the items would fall. It is incumbent on the learned lower authority on the correct sub-heading also, when there is a dispute regarding classification. This not having been done, while we hold that classification under Tariff Heading 84.18 is not sustainable, the learned lower authority rsquo s order not indicating the sub-heading under which the goods are to be classified is also not proper. We remand the matter to the learned lower appellate authority for passing appropriate orders in this regard. 11. emsp While coming to the conclusion, we have taken note of the Chapter Notes under Chapter 84.18, where under absorption type refrigerator, cabinets or other furniture or appliances incorporating a complete refrigerating unit alone are covered under that heading. 12. emsp The appeal is, therefore, decided in the above terms.
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1997 (12) TMI 410 - CEGAT, MADRAS
Classification ... ... ... ... ..... e plea that since duty is demanded now the abatements as are available under Section 4(4)(d) should be allowed and also Modvat credit notwithstanding non filing of the declaration also be allowed. We observe that under similar circumstances where duty is demanded subsequently we have allowed abatements as are admissible under Section 4(4)(d) when duty is computed in respect of the goods consequent on the proceedings drawn by the authorities and also we have allowed benefit of Modvat credit notwithstanding non filing of the declaration subject to compliance with the other rules relating to Modvat scheme. We order that the lower authority should consider these two pleas of the appellants in the light of the above and the duty should be demanded after taking into consideration the abatements which are allowable and the Modvat credit which would be available in terms of what we have stated above. But for the above modifications, the appeal of the appellants is otherwise rejected.
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1997 (12) TMI 409 - CEGAT, NEW DELHI
Modvat - Duty paying documents ... ... ... ... ..... DR submits that as per Notification No. 16/94 credit on subsidiary gatepasses was eligible only till 30th June, 1994 and since in this instant case credit has been availed after the date the same is not admissible. 4. emsp Considered. Since Notification No. 16/94 indicates cut off date for availing Modvat credit and the Modvat credit on subsidiary gatepasses has been admittedly availed after the specified date Commissioner (Appeals) has rightly rejected the appeal. In view of this the impugned order is upheld and appeal rejected.
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1997 (12) TMI 408 - CEGAT, COURT NEW DELHI
... ...
... ... ..... isation will not amount to manufacture, it enriched the quality and enhanced the value and the cost thereof should be a component in the assessable value. In Kutty Flush Doors and Furniture Co. P. Ltd. v. Commissioner of Central Excise, Madras 1997 (93) E.L.T. 766 (Tribunal) 1997 (20) RLT 691 a manufacturer of flush doors carried out certain processes in regard to a part of flush doors produced. The processes consisted of attaching kick plate, vision hole cutting and external lipping. It was held that these processes enriched the value of the goods prior to the clearance from the factory and the value of the door as enhanced by these processes should form the basis for determining the assessable value. Following these decisions, we hold that the amount collected for the process of printing the tapes should be included in the assessable value since that can be regarded as having enriched the value of the tapes. We find no ground to interfere and accordingly dismiss the appeal.
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1997 (12) TMI 407 - CEGAT, MADRAS
Classification ... ... ... ... ..... to make. 7. emsp We observe that Tariff Heading 8414 covers compressors specifically and if the compressors are cleared as such, there is no reason to traverse beyond the Item 8414. There are no exclusion under 8414 to take the type of compressors manufactured by the respondents out of the purview of 8414 and assess it under 8413. The learned lower authority was in error in holding that being part of the borewell pump, the compressor should be assessed under 8413. 8. emsp We observe that the interpretative rules to the Central Excise Tariff, Rule 3A clearly sets out that the headings which provides the most specific description shall be preferred. In that view of the matter, the respondents item would be classifiable only under Tariff Heading 8414. 9. emsp The cross objections, being in the nature of comments, is misconceived in law and are dismissed. 10. emsp In view of the above, we set aside the learned lower authority rsquo s order and allow the appeal of the department.
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1997 (12) TMI 406 - CEGAT, NEW DELHI
... ...
... ... ..... ed from 1.55 to 3.69 . The Assistant Collector directed assessable value of a particular year to include the profit margin on final product for the corresponding year. This order having been confirmed by the Collector (Appeals), the present appeal has been filed. 3. emsp Both sides agree that laminations as such are not marketable and sale price of laminations cannot be determined. It was in these circumstances that the lower authorities held that the profit margin on the final product may be treated as profit margin on the captively consumed goods. The mode adopted by the lower authorities cannot be regarded as illegal in the absence of any materials to show that there was any requirement to make adjustment of the profit from one product to the other. No materials are before us to show that notional profit margin on lamination would have been less than the actual profit of the respective final product. Hence, we find no ground to interfere and accordingly dismiss the appeal.
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1997 (12) TMI 405 - CEGAT, NEW DELHI
... ...
... ... ..... al and the Order-in-Appeal and reiterated the department rsquo s view and stated that the fact remains that the entry in RG 23A Part I had not been made as per the prescribed procedure therefore the departmental action was justified. 4. emsp I have considered the above submissions. I observe that the ld. Counsel rsquo s submissions have strong force. It is obviously a case of minor technical lapse which the appellants had themselves detected, reported and rectified and there was no cause for disallowing the Modvat credit merely on its basis or any other assumption or presumption. The Tribunal has repeatedly held in a catena of orders that a substantial benefit should not be denied merely because of a minor procedural infraction, if the same was otherwise due. In the facts and circumstances of the case not only denial of the Modvat credit was uncalled for, the imposition of penalty was all the more unjustified. I, therefore, set aside the impugned orders and accept the appeal.
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1997 (12) TMI 404 - CEGAT, NEW DELHI
Reference to High Court - Exemption ... ... ... ... ..... ty, but duty has been wholly exempted (iii) goods are not cleared by the manufacturer and (iv) goods are cleared clandestinely evading duty. 7. emsp Item (i) makes it clear - the duty is not payable and therefore goods will be non-duty paid. Item (ii) the goods are recognisable as duty is not to be paid. Item (iii) is not relevant because duty is chargeable only when goods are cleared. Item (iv) is not relevant. Therefore, the terms used in this order are clearly recognisable as being non-duty paid rsquo include all inputs on which duty has not been paid, that duty has actually not being paid for any reason. Therefore, in cases where the notification is conditional, the onus is on the Department to prove that the goods are clearly recognisable as non-duty paid. In this case, the admitted position is that there was a conditional notification in respect of the waste and scrap and, therefore, there is no point of law involved. In the result the reference application is rejected.
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1997 (12) TMI 403 - CEGAT, CALCUTTA
... ...
... ... ..... y or not is sub-judice the Appeal number given by the ld. JDR, as received from the concerned Assistant Collector, is E/3912/90-C. 3. emsp We have carefully considered the pleas advanced by the ld. JDR, Shri Ghosh and also considered the submissions made in the cross-objection by the respondent who is not present today. 4. emsp We observe from the impugned order that the Collector (Appeals) vide his earlier order dated 24-7-1990 had held that the impugned product was liable to nil rate of duty under sub-heading 3003.20. In that view, RT 12 returns was not required to be filed. This order-in-appeal passed by the Collector (Appeals) still holds the field and there is no subsequent stay order of the said order-in-appeal. In that view of the matter, the Collector (Appeals) in the impugned order was justified in setting aside the impugned penalty of Rs. 100/- on the respondent herein. We, therefore, do not find much force in the appeal of the revenue. Consequently, it is rejected.
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1997 (12) TMI 402 - CEGAT, MADRAS
SSI Exemption - Value of clearances ... ... ... ... ..... Further we also find that though the impugned order confiscates the land, building, plant and machinery of 2 units viz., M/s. N. Sundareswaran Tin Factory and M/s. Vijaya Mohan Metal Printers, the redemption fine is compositely offered at Rs. 50,000/-. It is not clear as to how much is to be paid and by whom for the redemption of the plant and machinery of the 2 units. Therefore, we find that the order impugned contains the aforesaid infirmity and cannot be operated upon. 8. emsp Under these circumstances, we set aside the Order-in-Original impugned and remand the matter for de novo consideration to the learned Original Authority with the directions that the appellants may be heard again in the matter and a speaking order may be issued particularly specifying the name(s) of the unit(s) concerned who have to pay the amount of duty and penalty and redemption fine etc., if any, even though he may choose to again hold that for the purposes of assessment the units were clubbable.
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1997 (12) TMI 401 - CEGAT, MUMBAI
Modvat - Intermediate product ... ... ... ... ..... Puri, we find that the denial of Modvat credit under Rule 57D in this case has been taken on a technical and narrow ground because we find that subsequently the Rule itself was amended to specifically include the intermediate goods chargeable to nil rsquo rate of duty also. The earlier Rule covered only intermediate products exempt from the whole of duty. Because of this and also because of the decision about the intermediate products which came up for the consideration of the Larger Bench of the Tribunal in the Machine Builders v. Collector rsquo s case 1996 (83) E.L.T. 576 we are of the view that the impugned order is to be set aside. We find that the Larger Bench has held in the context of deemed credit, in that decision that the word ldquo charged to nil rate of duty rdquo would in the Modvat credit context would mean no duty is actually charged by the Revenue, that is, not charged to any duty. In these circumstances the impugned order is set aside. The appeal is allowed.
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1997 (12) TMI 400 - CEGAT, MADRAS
Truck - - Benefit of Notification No. 13/81-C.E. not available. ... ... ... ... ..... circumstances, when it cannot be denied that the spares imported by the Appellant are ldquo used in connection with the production of packaging of goods for export rdquo , the reasoning of the Commissioner (Appeals) that since the spares are used for transportation, the notification will not apply, is arbitrary and without basis in law. 3. emsp The ld. SDR reiterated the reasonings in the order of the ld. Lower authority. 4. emsp We have considered the submissions. We observe that admittedly the refrigerated trucks in question are used for transport of the goods into the factory. May be raw material are required in frozen conditions for their carriage but that by itself cannot be a reason to hold that the trucks have been used for production of the goods as envisaged in the Notification 13/81. The reasoning given by the ld. Commissioner is in accordance with law and we do not find therefore any reason to interfere with the impugned order. The appeal is therefore is rejected.
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1997 (12) TMI 399 - CEGAT, CALCUTTA
Valuation - T.V. sets ... ... ... ... ..... f Castrol Ltd., it was found out by the Revenue and the Tribunal that the appellant therein was collecting octroi duty on raw materials used in the manufacture of finished goods separately in the invoice apart from the price of the finished goods from its customers. In other words, there was a dispute i.e. whether the price of the finished goods was ex-octroi duty on raw materials or it should be included in the price of the finished goods i.e. lubricating oil. We have no such dispute here inasmuch the selling price of the T.V. Set is not disputed and there is no allegation whatsoever by the Revenue that any other extra amount has been collected separately, directly and covertly by the respondents from its customers. We are of the view, that Castrol Ltd. is also not applicable to the facts and circumstances of the case. Hence, we dismiss the Appeals of the Revenue and uphold the impugned order passed by the lower appellate authority in the facts and circumstances of the case.
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1997 (12) TMI 398 - CEGAT, MADRAS
Tin sheet cuttings which is plated or coated on one side not eligible to benefit of Notification No. 80/90-Cus.
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