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Case Laws
Showing 81 to 100 of 280 Records
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1996 (6) TMI 243 - CEGAT, MADRAS
Castings - Excisable goods - Marketability - Manufacturer ... ... ... ... ..... e held as the manufacturer. The ratio of the decisions cited by the learned Counsel for the appellants will not apply to the facts of the present case. In the above view of the matter, we hold that the appellants i.e. MRW are the manufacturers of the goods in question. 5. emsp In regard to the affixation of the brand name on the body of the horn the plea is that the casting when received had the brand name cast into the casting and the same was not affixed by the appellants. The plea is that the Notification 175/86 as it was worded at the relevant time only excluded from the purview of the benefit the goods on which the brand name of another person was affixed by the person availing of the benefit of Notification 175/86. In the present case, there is no averment to the contrary from the Revenue. In view of this the plea of appellants in regard to the denial of benefit of exemption under Notification 175/86 has to be allowed. The appeal is therefore decided in the above terms.
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1996 (6) TMI 242 - CEGAT, NEW DELHI
Excisability - Intermediate product - Marketability ... ... ... ... ..... essee from his manufacturing process. rdquo The above statement reveals confusion of thought. The expert evidence is not that the sticky mass cannot be taken out of Kettle I but that the Resin present in the sticky mass cannot be separated by a simple technique of evaporation of solvents and except though further elaborate processing. There was no material at all before the Collector to enable him to arrive at a contrary conclusion. His conclusion was based entirely on assumptions and surmises. 19. emsp In the light of our finding that though the disputed article is a polycondensation product, it is not goods of a kind answering the description ldquo artificial Resin rdquo (which according to the department is the only expression in Explanation II to T.I. 15A which can apply), it does not attract T.I. l5A, and the further finding that it is not known to the trade and has no marketability, we hold that it is not dutiable. The impugned order is set aside. The appeal is allowed.
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1996 (6) TMI 241 - CEGAT, MADRAS
Modvat - Loss in weight of inputs due to dryage occurring in transit ... ... ... ... ..... uty which was paid towards this fibre. The appellants, therefore, as has been rightly clarified by the Collector would be entitled to the full duty as was paid by at the supplier rsquo s end in respect of the fibre which were received in the original packing without any loss of the moisture of the fibre on the way. The ratio of the decision in the case of Asia Brown Boveri Ltd. is distinguishable inasmuch as in that case the full quantum of the goods as such was not received and there was some loss of the goods on the way. Modvat credit could be taken to the extent of the duty which was attributable to the goods received in the factory. In the present case, full quantum has been received in the appellants factory. We hold that the learned lower authority was in error in denying the benefit of Modvat credit attributable to the weight of the moisture which was lost in transit from the fibre supplied to the appellants. In this view, we allow the appeal with consequential relief.
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1996 (6) TMI 240 - CEGAT, MADRAS
Bitumen and Asphalt - Distinction between ... ... ... ... ..... what is the scope of term asphalt mix and hot mix rsquo for the purpose of benefit under the notification. The appellants rsquo products is manufactured out of bitumen and therefore the appellants product cannot be treated as hot mix. The benefit of notification in respect of appellants rsquo products has to be considered in the context of hot mix as set out under S. No. 4 of notification. The appellants have sought to draw authority from the Chemical Dictionary to say that hot melt comosition should be taken to be a hot mix and the use of the same has been described as sealant asphalt. It is thus seen that the mix of the type manufactured by the appellants are not covered under this description. What it talks about is a hot mix which is in the nature of asphalt or bitumen but not a composite product as manufactured by the appellants. We are therefore not able to agree with the plea that the appellants would be eligible to the benefit of notification. The appeal is dismissed.
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1996 (6) TMI 239 - CEGAT, CALCUTTA
Dutiability - Marketability ... ... ... ... ..... Union Carbide reported in 1986 (24) E.L.T. 169 as cited by the respondents before the lower appellate authority. 7. emsp We have carefully considered the pleas advanced from both sides. We are inclined to agree with the contention of the learned Advocate, Shri N. Mookherjee for the respondents. The cotton fabric coated with rubber solution is still in the wet stage when it is wrapped around the cable. Thereafter only, it is vulcanised and cured. After curing, the rubber solution remains on the cable. Therefore, no existence of rubberised fabrics comes into existence. The product on which the Department wants to charge duty on cannot be considered to be a marketable rubberised cotton fabric or cotton fabric subjected to the process of rubberising. The process of rubberising of the cotton fabric will end only when it is vulcanised. That has not been done in the present case. In the circumstances, the Department rsquo s appeal has no substance. Consequently, we reject the same.
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1996 (6) TMI 238 - CEGAT, MADRAS
Stay/Dispensation of pre-deposit ... ... ... ... ..... view of the matter, we observe that prima facie the interpretation placed by the learned lower authority in Rule 57Q read with Rule 57S, in the facts and circumstances of the case is correct. Since however, the capital goods have been taken into use and the Modvat credit would be available to them according to the learned lower authority rsquo s order, since the capital goods have been taken into use Modvat credit prima facie became available to them from the time of installation of the machinery in their factory. We, therefore, hold that since the machinery has been installed and the Modvat credit is now available, dispensation of pre-deposit of duty has to be allowed. We observe that in this case, ends of justice would have been served, prima facie, if the authorities had proceeded to take penal action if it was so warranted in the facts and circumstances of the case. With the above observation, we allow dispensation of pre-deposit of duty during the pendency of the appeal.
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1996 (6) TMI 237 - CEGAT, MADRAS
Trichloroethylene - Excisability - Penalty ... ... ... ... ..... take Modvat credit. We find force in this plea of the learned Counsel. If the appellant establishes that this trichloroethylene is used, in or in relation to the manufacture of ultimate product, they would be entitled to take Modvat credit on the same, subject to verification by the Department. We dismiss the appeal with the above observation that the appellant is entitled to take Modvat credit on trichloroethylene after verification by the Department. 6. emsp In the appeal filed by the company, the company has been imposed a penalty of Rs. 25,000/-. In the facts and circumstance of the case, while holding that the appellant company is liable to penalty, the same is reduced to Rs. 15,000/- (Rupees fifteen thousand). Since the company is already penalised in this regard, we feel that it is not necessary that a separate penalty should be imposed on the Sr. Vice President. Accordingly, the penalty imposed on him is set aside. The appeals are thus disposed of in the above terms.
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1996 (6) TMI 236 - CEGAT, MADRAS
Reference to High Court ... ... ... ... ..... r notes under heading as above will have to be read with the rule. For each tariff heading the process have been separately spelt out it has therefore to be held that these process have to be such that by carrying out the same the fabrics continue to fall under the same chapter tariff heading. The contention of the Revenue is that by the processes carried out a different product emerges and therefore, the base fabrics could not have been removed without payment of duty. 5. emsp The learned DR has also cited the ruling of the Tribunal reported in 1991 (35) ECR 22. In view of the above discussion, it appears that a question of law would arise as to the scope of the term process as set out under Rule 96D. We, therefore, refer the following question to the Hon rsquo ble High Court Whether in the facts and circumstances of the case, base fabrics which has been removed for lamination could have been removed without payment of duty in terms of Rule 96D of Central Excise Rules, 1944?
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1996 (6) TMI 235 - CEGAT, CALCUTTA
Reference to High Court ... ... ... ... ..... ve paints and rubber chemicals (inputs) have been converted into fresh paints and rubber chemicals. It cannot be said ex facie that any new product has come into existence as a result of the process undertaken by the applicants/appellants Analogy from defective ingots to ingot, referred to in the case of Alcobex Metals Ltd. v. C.C.E. 1993 (68) E.L.T. 146 mentioned in Tribunal rsquo s order and relied on by the applicants/ appellants is not correct because defective ingot has separate identity in the Central Excise Tariff as scrap of iron and steel where there is no such separate identity for defective paints and rubber chemicals in the Central Excise Tariff. It is, therefore, being held that since no manufacture has taken place in the instant case, the benefit of Modvat credit cannot be extended. The above ratio of law is very clear and settled by a number of judgments of the Supreme Court. No further question arises at this stage. Hence the Reference Application is rejected.
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1996 (6) TMI 222 - CEGAT, NEW DELHI
Modvat - `Switches’ ... ... ... ... ..... e governed by the unamended provisions of Rule 57Q and the amended provision of sub-rule (2) of Rule 57Q of the Rules. The intention could not be to retrospectively take away the benefit already conferred and enjoyed under Rule 57Q of the Rules as it stood earlier. I have held that Rule 57Q, as it originally stood, would apply to the instant case and the appellant would be entitled to the benefit thereof. Even if we consider the amended definition of ldquo capital goods rdquo and amended provisions of the annexure to the Rule, it is seen that the inputs which fall under Chapter 85.36 attract the amended Explanation 1(b) and the final products of the appellant are specified in the amended annexure, inasmuch as they are not taken out of the purview of the annexure. Therefore, even going by the amended provisions, the appellant would be entitled to the benefit of Rule 57Q of the Rules. 9. emsp For the reasons indicated above, I set aside the impugned orders and allow the appeal.
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1996 (6) TMI 220 - CEGAT, MUMBAI
Demand - Export of goods by executing B-1 Bond ... ... ... ... ..... wback claimed should be charged. Clause (c) in the said proviso specifically provides for the goods exported under Bond without payment of duty and lays down, amongst others, that the Customs duty chargeable should be equal to excise duty leviable. The present case stands covered under Clause (c) (iii) in the said proviso. 9. emsp When the customs duty has been collected vide proviso to Section 20(1) of the Customs Act, taking the export having already been effected and bring back of the goods tantamount to importation, there is no cause to allege that exportation had not taken place and hence, excise duty was chargeable. The ground raised gets its clear answer in the judgment of the Supreme Court referred to above. 10. emsp Raising the demand for the excise duty therefore, does not appear justified and cannot be sustained. The order of the authority below therefore cannot be sustained and is set aside. 11. emsp In the result, the appeal is allowed with consequential reliefs.
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1996 (6) TMI 219 - CEGAT, MUMBAI
Demand - Remission of duty to Molasses found unfit for consumption ... ... ... ... ..... d be used for some other purpose. When such properties exist, the Molasses cannot be branded as having become ldquo unfit for consumption rdquo so as to attract the second proviso to Rule 49. 6. emsp The decision in Re Shankar Sugar Mills (supra) referred to by the ld. Advocate related to the facts where Molasses had lost their all the properties and what was removed was only lump and a solid residue. Here however, the removal is as Fertilizer and at the best it could be taken as having become a sub-standard Molasses which could not be used in Distillery. The Supreme Court have in Re Khandelwal Metal and Engineering Works (supra) and the Tribunal have in Re M/s. Dhampur Sugar Mills (also supra) have held that such sub-standard goods still remain liable to duty. 7. emsp Considering from this angle, therefore, the duty demand raised appears to be in confirmity with the law and there is no reason to interfere with the same. 8. emsp The appeal is under the circumstances rejected.
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1996 (6) TMI 218 - CEGAT, MADRAS
SSI Exemption - Brand name of a trader ... ... ... ... ..... on plain reading of the wording of notification how a doubt could be entertained in regard to scope of para 7 vis-a-vis the goods in question. We in the above view hold that the appellants had with a view to evade payment of duty conciously held back and suppressed the facts that M/s. Mikie Orient Confectionery were trader and had no factory and had claimed and wrongly availed of the benefit of Notification No. 175/86. The ratio of case laws cited is in our view not applicable to the facts of this case as we have held that in the case of the appellants, there was a positive element of suppression of facts. We, therefore, hold that the duty has been rightly demanded from the appellants. 10. emsp In regard to the levy of penalty while holding that the appellants in view of the above are liable to penalty. We hold that ends of justice will be served if the penalty levied is reduced to Rs. 10,000/-. Ordered accordingly. But for the above modification appeal is otherwise rejected.
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1996 (6) TMI 217 - CEGAT, NEW DELHI
Refund - Unjust enrichment ... ... ... ... ..... appeal came to be passed the retrospective amendment under Section 11B incorporating the concept of unjust enrichment was in force and the law now stands settled that amended provisions whereof will be applicable to all pending cases of refund. In such a situation, the proper disposal of this appeal would require a remand on the aspect of unjust enrichment. Accordingly, we set aside the impugned order so far as it relates to the rejection of refund claim on the ground of unjust enrichment and we remand this aspect of the case to the jurisdictional Assistant Commissioner to deal with the claim in light of amended provisions of Section 11B. The Assistant Commissioner should gave an opportunity to the appellants to show with satisfactorily evidence whether the duty burden has been passed on to the customers or not as required in terms of the amended provisions of the Section 11B of the Central Excise Act, 1944 read with Section 12D thereof. The appeal is disposed of accordingly.
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1996 (6) TMI 216 - CEGAT, NEW DELHI
Modvat - Duty paying documents ... ... ... ... ..... med to have submitted to his office. In the alternative he could have asked them to produce extra copies. This action of the Assistant Collector which was wrongly upheld by the Collector has resulted in denial of justice to the appellants. He, therefore, requested that directions be made to the lower authorities for examination of the documents. 4. emsp Shri Kilania, Ld. JDR has no objection for this proposal. 5. emsp I have carefully considered the submissions made before me. It is clear that the appellants have a case which can be accepted only on examination of the documents. It is unfortunate that the Assistant Collector has taken an undoubtedly rigid stand which stand has been wrongly upheld by the Collector (Appeals). I allow this appeal, set aside both the lower orders and direct the Assistant Collector to examine the documents tendered by appellants for de novo proceedings to determine their claim. The appellants are directed to cooperate with the Assistant Collector.
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1996 (6) TMI 215 - CEGAT, MADRAS
Words and Phrases ... ... ... ... ..... e used for general purpose also. T.R.U. should re-examine the issue whether the items of general use can be shifted to list B rsquo . The conference observed that items figuring at Sr. Nos. 30, 31, 35 and 36 may have alternative uses and not having exclusive use in the leather industry. T.R.U. should also check with C.L.R.I., Madras or with any other Institute under the control of C.I.S.R. for revising the list A rsquo to cover only those items which are exclusively used in the leather industry, to be in line with the intention of the notification. On the question whether, notification can be extended to traders, Conference felt that the same could be allowed as the items are not subject to any actual user condition. 5. emsp It is thus seen from the conclusion arrived at the Collectors rsquo conference that the appellants are entitled to the benefit of the notification in question. In the proviso, we set aside the impugned order and allow the appeal with consequential relief.
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1996 (6) TMI 214 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... the trade parlance should be one of the tests for identifying the product. We find that there is a categorical finding of the Collector, Central Excise stating that the product is known in common/trade parlance as Dant Manjan rsquo Dentifrice rsquo . The department has not brought any evidence to disprove or to rebut this finding of the Collector Central Excise. On the contary, we find that while dealing with Gul rsquo there is a finding of the Conference that gul rsquo was not known as Dant Manjan in common parlance. Having regard to the fact that there is no evidence brought on record to prove that gul rsquo and Sunghani Sahu rsquo are identical products as also that no evidence has been produced by the department to rebut the finding of the Collector, Central Excise that Sunghani Sahu rsquo is known as a Dant Manjan and used as dentifrice, we do not see any reason to interfere with the impugned order. In the result, the impugned order is upheld and the appeal is rejected.
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1996 (6) TMI 213 - CEGAT, MADRAS
Classification ... ... ... ... ..... Dragon Liquid Balm rsquo merely because some of these products like menthol, thymol, etc. were used, it cannot take the same out of the purview of ayurvedic medicine. The decision of the Tribunal which was relied on by the learned Col. (Appeals) is now overruled by the Hon rsquo ble Supreme Court in the above cited decision. 5. emsp Therefore, in the light of the principles laid down by the Supreme Court, it cannot be said that the above products are non-ayurvedic in nature merely because some synthetics were used in the preparation of the same. These articles are known to ayurveda and western sciences and there is no contrary finding in this regard in the orders of the lower authorities. There is no finding that these products were not known to ayurveda. In the absence of any such finding merely because they are used in the making of these products, will not make the same as non-ayurvedic products. In this view of the matter, the appeal is allowed with consequential relief.
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1996 (6) TMI 212 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... for which vibration measuring instruction is necessary. The Collector (Appeals) had held that the appellants had not substantiated their plea regarding reclassification as sound level meter, in the absence of any manufacturers catalogue/literature showing the function and their own use. 2. emsp We find that even before us the appellants who were not present today but who have asked for decision on merits have not enclosed any technical material in the form of catalogue etc. to enable us to accept their contention regarding reclassification under Heading 90.25(1). The description of the goods in the Bill of Entry shows that the goods were vibration meters which have been correctly classifiable under Heading 90.28(1). In the absence of any material to dislodge finding of the authorities below on classification of the imported goods we see no reason to interfere with the orders of the Collector (Appeals), and accordingly uphold the same and reject the appeal as unsubstantiated.
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1996 (6) TMI 211 - CEGAT, NEW DELHI
Urea Formaldehyde and Phenol Formaldehyde Resin ... ... ... ... ..... les. This order having been confirmed by the Collector (Appeals), the present appeal is filed. 2. emsp The appellant has now raised a contention that these two intermediate products are not marketable nor goods and, therefore, not excisable and price lists were filed under erroneous understanding of law. In view of the nature of the plea now sought to be raised, we permit it to be raised. The Appellant has produced copies of two orders of the Tribunal passed on appeals to which the appellant was a party - one is the Order No. 632/91-C, dated 19-7-1991 in E/A. No. 3531/90-C and Final Order Nos. 383 to 387/95-A in Appeal Nos. 2697 to 2701/83-A where the Tribunal has upheld these contentions. 3. emsp We follow the aforesaid decisions and hold that Urea Formaldehyde Resin and Phenol Formaldehyde Resin produced as intermediate goods and captively consumed by the appellant are not excisable goods and, therefore, are not dutiable. The ipugned orders are set aside and appeal allowed.
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