|
Advanced Search Options
Case Laws
Showing 61 to 80 of 161 Records
-
1995 (6) TMI 110 - CEGAT, MADRAS
Import - OGL ... ... ... ... ..... at copies of the BE to say that the order of the Collector of Customs whereunder the similar goods have been cleared. 1.3028, dated 22-8-1992 Air Customs. 2.50247, dated 21-12-1992 Air Customs. 3.2086, dated 20-01-1993 Sea Customs 4.47691, dated 01-11-1993 Air Customs 5.58292, dated 30-12-1993 Air Customs 6.18032, dated 12-04-1994 Air Customs 7.28127, dated 3-06-1994 Air Customs 8. 48642, dated 27-09-1994 Air Customs. 17. emsp In view of above reasoning, I agree with the reasoning given by learned Vice President that the respondents are covered by the above said Public Notice and accordingly, the departmental appeal is dismissed. 18. emsp The papers may now be placed before the Regular Bench for passing necessary orders in this regard in view of the opinion furnished by me. Dated 6-6-1995 Sd/- (T.P. Nambiar) Member (J) FINAL ORDER In view of the majority decision, the appeal filed by the Department is dismissed. Sd/- (V.P. Gulati) Member (T) Sd/- (S. Kalyanam) Vice President
-
1995 (6) TMI 109 - CEGAT, NEW DELHI
Stock verification ... ... ... ... ..... w. However, where the assessee himself is of the opinion that average weighment which is prevalent in the industry and which he himself has been adopting, should be accepted. The question of estoppel would not arise. This Tribunal rsquo s decision in the Simplex Castings case is distinguishable because there even a sample weighment was not done. I am therefore, of the view that the method of weighment resorted to was not incorrect. Having said that, I would suggest that in order to avoid disputes of such kind, such goods would be weighed as far as possible. The excess comes to about 5.8 . This is not a figure which one could feel would naturally arise due to difference in weight. I am therefore, of the view that the confiscation was warranted. However, I note that there is nothing to suggest that there was under-declaration to evade duty. Taking all these facts into consideration, I set aside the penalty imposed on the respondent and reduce the redemption fine to Rs. 1,000/-.
-
1995 (6) TMI 108 - CEGAT, BOMBAY
Import - OGL ... ... ... ... ..... mpliance condition of para 31 of the general condition or that general conditions would not apply to OGL No. 5/88. The arguments advanced by the appellants therefore do not appear to be sustainable and are therefore rejected. The order of confiscation for non-compliance with the requirement of para 31 of the general condition is therefore sustained. However, it appears that the redemption fine to the extent of 100 of the CIF value in such circumstances may not be justified. Contravention by the appellants will not involve in any revenue loss and the registration is basically meant for the purpose of statistic as to the import of specific items. Appellants had imported the item for R and D purposes and they are actual users with no profit motive involved. In the circumstances, while sustaining the order of confiscation and imposition of redemption fine, the fine is reduced to from Rs. 5600/- to Rs. 1500/- (Rupees one thousand five hundred only), consequential relief to follow.
-
1995 (6) TMI 107 - CEGAT, NEW DELHI
Diesel engine and generator ... ... ... ... ..... h the provisions of the Accessories (Condition) Rules, 1963. He has also examined the case of the appellants with reference to the bill of entry and commented on it. In view of this, we do not see any reason as to why the order of the Collector (Appeals) should be considered as an invalid order having regard to the facts that the Collector (Appeals) had examined the case after taking into consideration the evidence produced before him on the point of fact and the relevant ........ of the Accessories on the point of law. We do not see any force in the arguments pleaded before us that the Collector had not complied with the impression given to them. 15. emsp From the above discussion, we find both on facts and law and considering merits of the case that the assessment in the Bill of Entry No. 12077, dated 30th November, 1983 is valid, justified and correct in law and we hold accordingly. 16. Having regard to the above evidence we uphold the impugned order and reject the appeal.
-
1995 (6) TMI 106 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... derabad Plywood Ltd. reported in 1991 (55) E.L.T. 62. 12. emsp A cursory look at the relevant B/E also shows that assessable value of the chromatograph is Rs. 1,60,543/- whereas the assesssable value of the chromatographics is indicated as 1,58,907/- which is almost equal to the value of the main machine of which the chromatographics 2 has been claimed as an accessory. En passant, it may be said that normally the value of the accessory is substantially lower than the value of the machine which is not so in the present case. 13. Having regard to all facts discussed above, we hold that chromatographics-2 is a data processing machine in the form of a powerful micro-processor. It is not an essential or an integral part of chromatographs nor is an accessory thereof and therefore, the product is correctly classified under Heading 84.51/55 of the Customs Tariff Act, 1975. 14. In view of the above findings, the appeal is rejected and the miscellaneous application is also disposed of.
-
1995 (6) TMI 105 - CEGAT, NEW DELHI
Classification of goods - Protest ... ... ... ... ..... r use in gramphones or record players and all parts of such motors. Explanation III - This Item includes motors equipped with gears or gear boxes. It would be seen that what is included in the Tariff Entry 30D is part of electric motors (including die-cast rotors) All the evidence on record points out that rotors and stators manufactured by the appellants are of a specific design for use in mono bloc pumps. It has also been brought on record that these rotors and stators are not interchangeable and cannot be used in electric motors. Having regard to this fact and following the rulings of the Apex Court in the cases cited above, we hold that rotors and stators manufactured by the appellants and captively used for manufacture of monobloc pump sets shall be classifiable not under Item 30D but under the then Tariff Item 68. 9. emsp Having regard to the above findings, the appeal is allowed. Consequential relief if any, shall be admissible to the appellants in accordance with law.
-
1995 (6) TMI 104 - CEGAT, CALCUTTA
Stay/Dispensation of pre-deposit ... ... ... ... ..... judgments of Calcutta High Court and of the Tribunal. 3. emsp Learned J.D.R., Shri S.N. Ghosh submits that this is not a fit case for reviewing the Stay Order inasmuch as the present Miscellaneous Application has been filed long after the expiry of the period given by the Tribunal in its order dated 12-4-1991 for making pre-deposit. He, however, fairly concedes that the other points raised by the ld. Counsel may be considered. 4. emsp We have carefully considered the pleas advanced from both sides. Whatever may be the factual position regarding filing of the application, the fact remains at present that the case law is entirely in favour of the appellant Company and therefore, there is no justification whatsoever in directing the applicants to make the pre-deposit. Consequently, we modify the Tribunal rsquo s order dated 12-4-1991 and allow the Stay Petition unconditionally. Thereafter, we have proceeded to hear the matter of appeal for which a separate order is being passed.
-
1995 (6) TMI 103 - CEGAT, NEW DELHI
Confiscation of conveyance ... ... ... ... ..... nection with the goods right from the beginning. The only person who could have thrown light on this matter was the driver who, however, escaped. There is no evidence, no even such circumstantial evidence, as could lead to the conclusion that second appellant, Mohd. Islam, attracted liability under Clause a rsquo or Clause b rsquo under Section 112 of the Customs Act, apart from the fact that specific clause is not mentioned in the show cause notice. There may be suspicion, but suspicion is not proof, and no verdict of ldquo guilty rdquo can be returned on suspicion. I, therefore, set aside the penalty on Sh. Mohd. Islam, the second appellant. In the result, the following order is passed - (1) emsp Confiscation of the truck is upheld, but the redemption fine imposed, considering the facts and circumstances of the case, is reduced to Rs. 25000/- (Rupees Twenty Five Thousand Only). 2. Penalties on both the Appellants, viz., Shri Satwant Singh and Shri Mohd. Islam, are set aside
-
1995 (6) TMI 102 - CEGAT, CALCUTTA
... ...
... ... ..... y the Tribunal vide the aforesaid Order dated 11-8-1994 in terms of proviso (iii) of Section 129A of Customs Act, 1962 - the amount of redemption fine or penalty determined by the impugned order being less than Rs. 10,000/-. It is also apparent from the Tribunal Order extracted above, that while passing the same, the learned Member (Judicial) had already considered the facts of the case. Therefore, having regard to the prayer made in the subject Miscellaneous Application, I am of the view that the Order dated 11-8-1994 cannot be recalled because there is no such power vested in the Tribunal to recall an order of that type. It is only an order which has dismissed an Appeal for default in appearance, or an order in which merits of the case have not been considered - that order can be recalled. Accordingly, I dismiss the Miscellaneous Application as not maintainble. 2. Needless to say, the learned Advocate is at liberty to make any other Application as is provided under the law.
-
1995 (6) TMI 101 - CEGAT, NEW DELHI
... ...
... ... ..... with the order passed by the Collector insofar as accepting the enhanced value of the imported goods is concerned. 21. emsp Insofar as confiscation of the goods is concerned, we find that Section 111(m) has been invoked for confiscation of goods since the value was not correctly declared by the importers therefore, we uphold the confiscation. Insofar as redemption fine is concerned, we find that the value of the goods was Rs. 16,29,942/- CIF and therefore, the fine of Rs. 2,00,000/- also does not appear to be excessive. 22. emsp Insofar as penalty is concerned, we find that the imported goods had been grossly undervalued to evade payment of duty. As the penalty is only Rs. 1,00,000/-, looking to the value of goods and the duty involved thereon, as also the intention to evade payment of duty, we do not find it to be so harsh or disproportionate to the offence committed by the appellants. Having regard to the above findings, we uphold the impugned order and dismiss the appeal.
-
1995 (6) TMI 100 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ned by the Department on the basis of contempraneous invoices in respect of goods of the type actually imported was the correct value under Section 14(1) of the Customs Act, 1962. Since the goods have been held as Brass Waste/Scrap and not Brass Dross/Ash as declared in the suppliers rsquo invoice and in the Bills of Entry filed by the importers, on the ratio of these decisions we hold that the value determined on the basis of the price of contemporaneous imports of similar goods represented their correct value in terms of Section 14(1) of the Customs Act, 1962. 9. emsp In view of the finding that the imported goods were Brass Waste/Scrap classifiable under Heading 74.01/02 and not Brass Ash/Dross falling under Heading 26.02/04 as declared by the assessees, the charge of mis-declaration of the description and the value of the goods is sustainable. 10. emsp In view of the foregoing, the appeal filed by the Revenue is allowed and the appeals filed by the importers are rejected.
-
1995 (6) TMI 99 - CEGAT, NEW DELHI
Natural justice ... ... ... ... ..... n this case. The basis on which the Collector has given his findings against the appellants for demanding duty and imposing penalty on them is totally different from what is set out in the show cause notice. In such context, the appellants rsquo plea that they have never received the letter intimating them about the information received from the Sales Tax Department has a lot of force. In such circumstances, we in the interest of justice are inclined to hold that the order passed in violation of the principles of natural justice cannot stand and hence it is set aside. The matter is remanded to the Collector of Central Excise for adjudication de novo after giving the appellants an opportunity of hearing in the matter, particularly with reference to the information received by the Collector at the post-hearing stage of the present case from the S.T. Department against the appellants, and to dispose of the matter in accordance with law. The appeal is remanded in the above terms.
-
1995 (6) TMI 98 - CEGAT, MADRAS
Appeal - Limitation ... ... ... ... ..... l differ from person to person and so far as the present applicant is concerned, a humanistic approach should be taken more particularly when there is a certificate from a Doctor which was not challenged in any way to the contrary. The learned SDR who appeared on behalf of the Department when the matter was originally heard had left the matter at the discretion of the Bench. Shri Victor Thyagarajan, the present SDR also is not opposing the condonation of delay in the facts and circumstances of the case. In these circumstance, I respectfully agree with the findings given by Member (Judicial) and accordingly the delay in filing the appeal which is 41 days, is hereby condoned. 13. The papers may be placed before the Regular Bench for necessary orders in this regard. Sd/- (T.P. Nambiar) Dated 30-5-1995 Member (J) FINAL ORDER In view of the majority decision, the delay in filing the appeal is condoned. Sd/- Sd/- (V.P. Gulati) (S. Kalyanam) Member (T) Vice President Dated 1-6-1995
-
1995 (6) TMI 97 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... n question are castings in the sense that they have been obtained by the process of casting. The HSN Explanatory Notes to Heading 73.25 also mention that the heading applies to cast articles of iron or steel not elsewhere specified. On a plain and simple reading of the notification, the benefit is available to these goods. The finding of the Collector (Appeals) that the goods have lost their character as castings because of their identity as machinery parts does not take into account the fact that machinery parts can have two descriptions - one functional and the other derived from the process of manufacture, and that there is no mutual exclusion between the goods being considered to be castings and to be machinery parts. It is also not the department s case that goods have undergone any processing other than mentioned in the proviso to the notification. The benefit of the exemption would therefore be available to the goods. 10. In the result, therefore, we allow this appeal.
-
1995 (6) TMI 96 - CEGAT, NEW DELHI
Organic chemicals emerging at intermediate stage ... ... ... ... ..... before the Assistant Collector that the chemical formula and molecular structure of crude DABP and those of DABP sold to customers are the same. He has said in his affidavit that DABP is sold to customers manufactured according to their requirements and that there are no ISI standards or any other international standard prescribed for the purpose of sale. Dr. Maheshwari has further stated in the affidavit that formerly, that is, before appellants began manufacturing Mebendazole, DABP used to be imported and used by other manufacturers. Hence it is evident that DABP is also internationally traded and hence it is capable of being marketed. In these circumstances, therefore, it is held that the DABP occurring at the intermediate stage in the manufacture of Mebendazole is covered by sub-heading 2913.00 Central Excise Tariff Act read with Chapter Note 1(a) to Chapter 29 Central Excise Tariff Act, 1985 and has rightly been classified thereunder. The appeal is accordingly rejected.
-
1995 (6) TMI 95 - CEGAT, NEW DELHI
Steel ingots and steel melting scrap two different commodities ... ... ... ... ..... the judgment rendered by this Tribunal in the case of Ravindra Steel Ltd., supra, and, that the Board rsquo s clarification issued, as aforesaid, is of no consequence as there is no vagueness or ambiguity about the scope of Notification No. 237/75. In the case of Rathi Alloys and Steel Ltd., supra, the Apex Court in order to do substantial justice between the parties, opined that notices issued to the assessee in that case should be discharged making it clear that this case not be treated as precedent. 8. In the result, I set aside the impugned Order-in-Appeal, restore the Order-in-Original passed by the Assistant Collector and allow the appeal. 9. emsp Order per P.K. Kapoor, Member (T) . - I agree with the finding in the order recorded by the learned brother Shri G.P. Agarwal, Member (J). FINAL ORDER 10. In view of the majority opinion, the impugned order-in-appeal is set aside and the order-in-original passed by the Assistant Collector is restored and the appeal is allowed.
-
1995 (6) TMI 94 - CEGAT, NEW DELHI
... ...
... ... ..... hould be given to it and it calls for a wider and liberal construction......... rdquo Applying this criterion also to the present case as the material imported admittedly is used in manufacture of transformers the subject falls within the ambit of the notification, thus calling for a wider and liberal construction thereof to extend the exemption to the goods imported. In the result, the impugned order is set aside and it is held that the press board imported is eligible for exemption under Notification 20/88. The appellants would be entitled to relief as per law on their satisfying the Assistant Commissioner of Customs on the aspect of whether the duty incidence has been borne by them or has been passed on to their customers which aspect though raised in the Assistant Commissioner rsquo s order, has not been dealt with in the order of the lower appellate authority. Such relief will also be subject to Modvat Credit already availed. The appeal is disposed of in the above terms.
-
1995 (6) TMI 93 - CEGAT, NEW DELHI
Higher production rebate ... ... ... ... ..... arily. Strike and closure are not synonymous. Since beginning it was the contention of the appellants that factory had not remained closed during the strike period since other activities were carried out in the said period and this was not rebutted by the Department. In the absence of definition of word closed rsquo in the Notification it has to be understood in its natural grammatical meaning and accordingly it cannot be said that factory was closed during the period of strike. Explanation 1(b) under Notification 150/83 specifies about the closure of factory and nothing to suggest that 1(b) is applicable if there was no production or clearance and therefore, just because there was no production of the goods in question for the propose of explanation 1(b) of the Notification, the factory could not be treated as closed when in fact day to day activities of the factory were not stopped. Accordingly we set aside the impugned order and appeal is allowed with consequential relief.
-
1995 (6) TMI 92 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... oods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value or by the role of a constituent material in relation to the use of the goods. For example a product which is made of 12 micron aluminium foil and having 10 micron polyester film on one side and 40 micron polyester film on other side and in which the printing is done on the plastic film/sheets shall have the essential character of plastics inasmuch as the bulk and role of the constituent material is determined by plastics only. 7. emsp In the facts and circumstances of the case and with reference to the case law cited by the respondents on this issue, we do not find any merit in the contention of the Department for classifying the products in question under Chapter Heading 70.14 and since we do not find any infirmity in the impugned order, we uphold the impugned order passed by the Collector and accordingly appeal filed by the Department is hereby dismissed.
-
1995 (6) TMI 91 - ITAT PATNA
Assessing Officer, Assessment Year, Management Expenses, Sham Transactions ... ... ... ... ..... . were all debited therein leading to a net profit of Rs. 1,65,137 only. The income from cinema shows i.e. sale of tickets was not taken into consideration. We do not see how this amount to treating the two agreements as sham. In Assessment Year 1980-81 however, there is estimated receipt from cinema shows and slides and an estimated net profit rate has been applied, giving total income of the Rs. 3,80,060. However, the assessment order for Assessment Year 1979-80 remains a contradiction to its own finding of benami. 44. For the above reasons, we hold that the Department has not discharged its burden of proof for a finding that the assessee-firm was a sham or that the partners of the assessee-firm were benamidars of M/s. Karimia Trust. It follows that the registration for the two years cannot be cancelled under section 186(1). We hold accordingly and direct that the two orders under section 186(1) be treated as cancelled. 45. In the result, the assessee s appeals are allowed.
........
|
