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Case Laws
Showing 81 to 100 of 202 Records
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1994 (5) TMI 125 - DELHI HIGH COURT
Import - Statutory provisions cannot be amended by issue of circulars ... ... ... ... ..... if calculated from first date of transfer would expire in June, 1994 and if taken from the second date of transfer, which is in favour of petitioner, it would expire in August, 1994. If six months are calculated from date of transferability, it would have expired in March, 1994. 5. emsp Prima facie it seems that the term date of transfer used in Para 127(v) has to be a date subsequent to the date of transferability. The word date of transfer as used in statutory document cannot be substituted by any other mode except by amendment of the said clause in accordance with the law, more especially when it has the effect of curtailing the period of the validity of the licences. 6. Having regard to the aforesaid facts and circumstances, we stay the operation of sub-clause (iii) of Para 2 of impugned circular dated 19-4-1994. 7. emsp The application is allowed in the above terms. The view expressed in this order is only prima facie for the purpose of disposal of the stay application.
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1994 (5) TMI 124 - CEGAT, CALCUTTA
Modvat Credit ... ... ... ... ..... without the necessity to actually use them as intended, may continue to be available. Such ambigous provisions like no credit shall be allowed and ldquo products.......... in the manufacture of which such inputs are intended to be used will have to be suitably modified. Otherwise, instructions like Circular 6/92 will have no teeth at all. If the Government, however, feels that when the matter is in the melting pot on account of the proposal for Larger Bench involvement to resolve the conflicting views and any amendment at this stage may jeopardise the pending cases, as amendment will be like locking the stables after the horses have bolted, one should remember that any delay in the amendment and continuance of the ambiguities will actually provide an amnesty for the future horses also. It will only postpone the evil day and perpetuate the problem. 15. emsp A copy of this Order may be sent to the Chairman, Central Board of Excise and Customs, New Delhi, for appropriate action.
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1994 (5) TMI 123 - CEGAT, NEW DELHI
MODVAT Credit ... ... ... ... ..... t to produce the finished goods without that process all such inputs would get the benefit of credit of duty. No evidence has been brought on record that there was any other process or the use of grinding media was not an integral part of the entire process of manufacture of the cement. In the light of the above finding and the decisions of various judicial bodies, I respectfully agree with the test laid down by the Apex Court and hold that the credit of Modvat on grinding media will be available to the appellants. rdquo I also find that tools are normally attached to machines, but the steel balls are not attached as such and therefore do not fall in the category of tools. Having regard to the findings of the Tribunal, I agree that Modvat credit will be available on grinding media also. 6. In terms of the above findings, the appeal succeeds and the impugned order is accordingly set aside. Consequential relief if any shall be admissible to the appellant in accordance with law.
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1994 (5) TMI 122 - CEGAT, NEW DELHI
Valuation - Job Work ... ... ... ... ..... e spent anxious moments as the interpretation we have put has grave consequences for the revenue as similar terminology as used in Section 3(3) of the Additional Duties Act has been used in various Finance Acts and other enactments, but then Article 265 of the Constitution mandates that no tax shall be levied and collected except by authority of law. There being no such authority of law to levy penalty. We have to held so. 30. emsp Following the Hon. Delhi High Court decision in the case of Pioneer Silk Mills (P) Ltd. v. Union of India (supra), we set aside the penalties imposed on BTPL and VEC, and accept the appeals filed by M/s. Bhilwara Textiles (P) Ltd., and M/s. Venus Engineering Corporation. At the same time, subject to what is stated in para 21 above, both the impugned orders in so far as demand of duty is concerned are hereby confirmed, the appeals filed by M/s. Rajasthan Processors (India) Ltd. and M/s. Bhilwara Processors Ltd. are rejected and we order accordingly.
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1994 (5) TMI 121 - CEGAT, NEW DELHI
S.S.I. exemption - Brand name ... ... ... ... ..... 1610) - This aspect of the nature of a concession cannot be ignored while considering the plea based on discrimination. rdquo ldquo 9.3 emsp SSI Units using brand names of others are class by themselves, because the goods produced by them have certain advantages in the market. Therefore, it cannot be held that the classification is arbitrary and based on irrelevant considerations. Concession is granted obviously to SSI Units who have to struggle hard to earn a good market for their goods and to prevent brand name holders adopting the device of manufacturing those goods through SSI Units - Contention is accordingly rejected. Further contentions raised in W.P. No. 7204 and 3805 of 1989 require to be considered Re. W.P. No. 7204/1989. 11. emsp Applying the ratio of the Tribunal rsquo s judgment as rendered in the case of M/s. Thio Pharma (supra) and that of the Hon rsquo ble Karnataka High Court rsquo s judgment noted supra, we see no merits in these appeals and reject the same.
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1994 (5) TMI 120 - CEGAT, MADRAS
MODVAT Credit - Declaration ... ... ... ... ..... uffice for the purposes of Modvat much less the giving of a particular sub-heading under which a vast range of products may get covered. Hon rsquo ble Supreme Court has upheld the order of the Tribunal in this regard in the case Ajanta Steel Corpn. v. Collector reported in 1994 (69) E.L.T. A169 as under - ldquo Hon rsquo ble Supreme Court has dismissed the appeal of the assessee against the Order No. A/321/1993-NRB and Misc. Order No. MISC/208/93-NRB, dt. 12-5-1993 of the Tribunal holding that the broad description of the goods given for the purpose of MODVAT credit in the declaration filed under Rule 57G would not suffice. rdquo 5. emsp In view of the above, we hold that the learned lower appellate authority was in error in allowing the respondents the MODVAT credit in respect of the two items and set aside the order of the learned lower authority in this regard and allow the appeal of the Revenue restoring the original authority order in respect of the two items as pleaded.
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1994 (5) TMI 119 - CEGAT, NEW DELHI
Valuation of old car of 1983 model i.e. 9½ year old ... ... ... ... ..... ition of the car was bad. Smt. C.G. Lal, learned SDR, who is present on behalf of the respondent pleaded that lower authorities had rightly allowed depreciation at 55 but keeping in view the fact that the car is of 1983 model and 91/2 years old and in view of the circular cited by the learned Advocate, she leaves it to the discretion of the Bench. 2. emsp We have heard both sides and have gone through the facts and circumstances of the case. It is an admitted fact that the car was of 1983 model and was 9 frac12 years old at the time of its importation. The Assistant Collector had allowed depreciation at the rate of 46 7 and the Collector (Appeals) had allowed 2 . The age of the car is not disputed and the ad-hoc depreciation was allowed after the actual inspection of the car. To meet the ends of justice, we are of the view that ends of the justice will be met if a further depreciation of 10 (thus total depreciation 65 ) is allowed. In the result, the appeal is partly allowed.
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1994 (5) TMI 118 - CEGAT, NEW DELHI
Valuation of Car ... ... ... ... ..... appeals filed by the Revenue are allowed. During the course of arguments, Shri A.K. Singhal, the learned JDR argued that he does not press any point other than the inclusion of freight charges and as such, the other grounds if at all mentioned are deemed to have been withdrawn. In the result, the appeals filed by the Collector are allowed. The cross objections are also disposed of in the above manner. 3. emsp In view of the above discussion, we order that freight at US 1,450/- should be added to the value and not 20 of the depreciated value. In the result, the appeal filed by the revenue is allowed. Since we have disposed of the appeal, it is not necessary for us to pass any order in the stay application. The stay application is also disposed of accordingly. 3. emsp In view of the above discussion, we hold that the freight in the assessable value of the car has to be added from the country of origin. In view of the above discussion, the appeal filed by the Revenue is allowed.
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1994 (5) TMI 117 - CEGAT, NEW DELHI
Appeal - Evidence - Additional evidence ... ... ... ... ..... ubmits that the larger period spelt out in Rule 10, as it existed at that time could not be invoked by the department. He, therefore, submits that the matter may be remanded for readjudication to the original authority taking into account the correspondence, as cited above by him. 4. emsp We have carefully considered the pleas advanced from both sides. We are inclined to agree with the learned consultant that the documents now produced have a relevance on the question of time bar in the present cases. Accordingly, we allow these documents to be taken on record. Since, however, the documents were not before the lower authorities, we deem it fit that the matters be remanded to the original authority for readjudication who will take into account these documents and give his findings on the question of time bar. Hence, we remand these matters to the adjudicating authority, namely, the Assistant Collector of Central Excise, Agra for fresh adjudication in the direction given above.
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1994 (5) TMI 116 - CEGAT, NEW DELHI
MODVAT Credit - Declaration ... ... ... ... ..... re is no dispute that ingots and bars and rods are specified in Notification No. 177/86 issued under Rule 57A of the Central Excise Rules, 1944. Therefore, MODVAT credit of duty paid on ingots used in the manufacture of bars and rods would be available to the various applicants. Mere fact that the applicants could not file a declaration on the ground of their plea that they were entitled to Notification 202/88 cannot deprive the applicants/appellants benefit of MODVAT credit. Accordingly, we allow the stay petitions unconditionally. In the facts and circumstances, we remand the matters to the adjudicating authority to allow the MODVAT credit and adjust the payment of duty now demanded from them against such MODVAT credit admissible to them after verifying the duty paid character of ingots (inputs) in accordance with law. Appeals are thus allowed by remand in the light of the aforesaid directions . 2. Appeal is allowed in the above terms. Dictated and pronounced in open Court.
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1994 (5) TMI 115 - CEGAT, NEW DELHI
Project imports ... ... ... ... ..... , it was not relatable to any particular project and therefore, not eligible. Shri Kohli rsquo s argument is that in the present case the twin flo refiner was relatable to a particular project. This has not been denied, but that does not mean that the decision in the case of Punjab State Electricity Board gives any support to his case. Certainly, the Tribunal did not say in this case that anything which was relatable to a particular project would qualify for assessment under Heading No. 84.66. 20. emsp Taking all the relevant considerations into account, I agree with the learned Member (Judicial) that the benefit of the Heading No. 84.66 of the Customs Tariff Act, 1975 cannot be extended to the respondent and that the appeal filed by the Revenue is required to be allowed. Dated 30-5-1994 Sd/- (Lajja Ram), Member (T) FINAL ORDER 21.In view of the majority opinion appeal of the emsp Revenue is allowed. Dated 31-5-1994 Sd/- (P.C. Jain), Member (T) Sd/- (S.L. Peeran), Member (J)
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1994 (5) TMI 114 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... at it goes into the composition of another article If an article is an element in the composition of another article made out of it, such an article may well be described as a component part of the other article. It may be that the final product made may be in the nature of the compound in which case, the elements forming the component parts may not be capable of any more separate identification. Equally, it may be that when a machinery is assembled out of several parts forming that machinery, those parts even after their being fitted may retain their individuality or identity . Therefore, taking the definitions of these terms, we are fully satisfied that the imported item, namely capacitance bridge, is not a raw-material for the manufacture of the final product i.e. power Capacitor Bank and as such, the importer is not entitled to claim the duty exemption benefit in the notification in question. 13. In the result, there is no merits in this appeal and hence, it is dismissed.
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1994 (5) TMI 113 - CEGAT, CALCUTTA
Reference to High Court - Modvat credit ... ... ... ... ..... materials themselves are not recognisable as packaging materials. This argument does not advance the case of the applicant Collector. Even if the materials in question are capable of other uses, the fact here is that they have been used for making the packaging article like cartons or corrugated rolls etc. which is an integrally connected process in the manufacture of the packaged Biscuits. It had also been pointed out in the Order that another Department of the Government namely, Ministry of Commerce in the Import Trade Control Policy treats such Paper as packing material. Such treatment is appropriate and applicable to the present situation also. 10. emsp The decision taken has followed clear principles of law inherent in the Statute itself and also after taking note of appropriate Judgments which have been referred to. The Reference Application does not make out any case for reference of the questions posed. The Application is dismissed as already pronounced in the Court.
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1994 (5) TMI 112 - CEGAT, NEW DELHI
Classification of goods ... ... ... ... ..... n as an ldquo article of plastic rdquo . We are not in a position to appreciate this plea for the reason that the classification has to be done as per the statutory definition and as per Section Note, and Chapter Note. If the Section Note, Chapter Note has clearly specified a product to fall therein, then this takes precedence over other factors. The statutory definition prevails over the Trade and Commercial understanding, as held by the Hon rsquo ble Supreme Court in the case of Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co. as reported in 1988 (37) E.L.T. 480, and as held in the case of Indo International India v. Commissioner of Sales Tax, U.P. as reported in 1981 (8) E.L.T. 325 page 327 at para 4. Therefore, we are not in a position to appreciate the plea that knife-cum-scissor sharpner should be considered as article of plastic, on the basis of the certificates produced by them. 9. In the result there is no merits in these appeals and they are rejected.
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1994 (5) TMI 111 - CEGAT, MADRAS
Exemption - Charitable goods ... ... ... ... ..... er as and when the appellants want to take out a particular lot for distribution they shall intimate the Collector of Customs in whose jurisdiction they are located in this regard 48 hours prior to the removal of the goods to enable the authorities to arrange for any check regarding distribution and transport of the goods to the place of distribution as they may choose to do. In the intimation to be sent, the appellants shall inform the authorities the mode of transport and the place of distribution. The appeals are thus allowed in the above terms setting aside the impugned order. 8. emsp The learned Counsel for the appellants at the end pleaded that the goods are under detention and the authorities may be directed to issue a detention certificate. It was pointed out to the learned Counsel that he could make this request to the competent Customs authority who will consider the same under the rules and the procedure in this regard. The appeal is disposed of in the above terms.
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1994 (5) TMI 110 - CEGAT, NEW DELHI
... ...
... ... ..... similarly requires to be reconsidered in the light of the Tribunal rsquo s decision and the catalogue now produced by the appellants. In short, the matter is fit for remand and liable to be re-adjudicated in the light of our observations above. Hence, while setting aside the impugned order, we direct the Collector to re-adjudicate the case. Appeal is disposed of in the above terms. At this stage, ld. Consultant points out that in terms of Tribunal rsquo s Stay Order No. E/329/90-B1 dt. 31-10-1990 the appellants herein were directed to predeposit Rs. 2 lakhs. Since the impugned order has been set aside, the said amount of Rs. 2 lakhs be directed to be refunded to the appellants forthwith. We find this plea of the ld. Consultant well founded according to law. Accordingly, we direct the Collector to refund the amount of Rs. 2 lakhs made by the appellants as pre-deposit in terms of the aforesaid order. Thereafter, he should expeditiously re-adjudicate the case as directed above.
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1994 (5) TMI 109 - CEGAT, NEW DELHI
... ...
... ... ..... n the circumstances, we agree with the learned consultant that the valuation of the goods has to be made on the basis of the invoices produced by the appellant. Since the appellant himself has taken the view that these invoices have to be treated as FOB value in the absence of any indication in the invoices, the valuation may be done by treating the invoice value as FOB value to arrive at the CIF value for the purposes of assessment but department may make, as per its practice, a suitable addition by way of sea freight and insurance as percentage of FOB value. 5.1 emsp Having regard to the overall facts and circumstances of the case, we also find sufficient force in the pleas of the learned consultant that the higher percentage of depreciation is called for in this case. The appellant rsquo s prayer for 50 depreciation from the cost price of the goods would be a reasonable one. 6. In short, we allow the appeal as per the prayers made in the appeal memo and as discussed above.
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1994 (5) TMI 108 - CEGAT, CALCUTTA
Modvat Credit ... ... ... ... ..... 5-7-1991 cannot give retrospective effect to that amendment to cover the intervening period 5-5-1989 to 25-7-1991 since the said amendment coincided with the changes extending Modvat benefit to certain items which were not covered during the earlier period and it became necessary for such manufacturer to file declarations with effect from 25-7-1991. Since they would have been having inputs as well as the final product in stock at the time of filing the declaration, the sub-clause (ii) came to be inserted indicating the cut off date for clearances of the final products as 25-7-1991. The final products in such cases were to be cleared after the said date. This amendment cannot cover past cases. The submission by the learned Consultant in this regard is not acceptable. 7. emsp For the reasons discussed above, I allow the Department rsquo s Appeal and set aside the Order-in-Appeal passed by the Collector (Appeals). In the process, the Order of the Assistant Collector is restored.
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1994 (5) TMI 107 - CEGAT, CALCUTTA
Modvat Credit taken in respect of inputs received before filing of declaration not permissible
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1994 (5) TMI 106 - CEGAT, NEW DELHI
Appeal - Assessee not entitled to file appeal unless aggrieved ... ... ... ... ..... ould be filed to the appropriate Appellate Authority. Carefully looking into paragraph 6 of the counter affidavit, we find that the relevant sentence is as under ldquo Their action is approaching this Hon rsquo ble Court without first exhausting the remedies open to them departmentally by way of appeal etc. is not correct and the writ petition is liable to be dismissed on this short ground alone rdquo . 7. emsp On the ratio of the decision of the Tribunal, quoted above, we hold that there was no infirmity in the order of the Collector (Appeals) that the appeal filed by the appellant against the order of the Assistant Collector which was in the appellants favour was not maintainable. 8. emsp In view of the above discussion, it is not necessary for us to examine the submissions made by the learned Counsel on behalf of the appellants on the question of excisability of their product. 9. The appeal is therefore, rejected. The cross-objection is also disposed of in the above terms.
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