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Customs - Tribunal - Case Laws

Showing 19841 to 19860 of 20791 Records

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  • 1987 (5) TMI 357

    ... ...
    ... ... t the order in question does not do so, he has not succeeded in his attempt. We find that the order comes under the exclusion clause of the provision and the present applications are therefore, not maintainable. We therefore, reject the applications.

  • 1987 (5) TMI 355

    ... ...
    ... ... n the earlier rulings of the Tribunal referred to supra, I hold that the impugned orders appealed against are without jurisdiction and in this view of the matter, the impugned orders are set aside and the appeals are allowed. Sd/- (S.KALYANAM) MEMBER

  • 1987 (5) TMI 261

    ... ...
    ... ... 4. We observe that the ratio of the judgment of the case cited (supra) is applicable to the facts of this case and following the same we hold that the goods are assessable under Item 29.01/45(1) as held by the lower authorities and reject the appeal.

  • 1987 (5) TMI 260

    ... ...
    ... ... tter to the Assistant Collector for sanction of the claim in terms of the exemption notification after the appellants have satisfied him that they have fulfilled all the other conditions of the said notification. The appeal is allowed in these terms.

  • 1987 (5) TMI 259

    ... ...
    ... ... er 71. 7. The result is that the appeal is allowed and the goods are ordered to be classified under Heading 71.03 of the Customs Tariff Schedule with benefit of Notification No. 131-Cus. dated 1.7.1977 and with consequential relief to the appellants.

  • 1987 (5) TMI 258

    ... ...
    ... ... to be assessed under a heading which is most specific and appropriate to the imported goods. Accordingly, we do not find any merit in the appeal and hold that the goods fall under Heading 87.07 of the Customs Tariff Act, 1975. The appeal is rejected.

  • 1987 (5) TMI 257

    ... ...
    ... ... the Customs Tariff Schedule (b) they were not eligible for duty exemption under Notification No. 362/76 and (c) they were liable to additional duty of customs with reference to Item No. 68 CET. 9. This deemed appeal is disposed of in the above terms.

  • 1987 (5) TMI 256

    ... ...
    ... ... ttled law that equity has no place in matters of interpretation of taxing statutes. 11. In the light of the foregoing discussion, we are of the view that the impugned orders of the Appellate Collector are not correct. They are consequently set aside.

  • 1987 (5) TMI 254

    ... ...
    ... ... s rsquo control. Besides, the Karnataka High Court judgment cited by Shri Saha (Supra) has been followed by the Tribunal in a number of judgments. The present appeal therefore, has to fail on both grounds. We order accordingly and dismiss the appeal.

  • 1987 (5) TMI 253

    ... ...
    ... ... he goods have been put up in pouches, envelops or similar packings. These circumstances would rule out Heading 84.64. 9. In the result, the goods are held to fall under Heading 84.65. The appeal is allowed with consequential relief to the appellants.

  • 1987 (5) TMI 252

    ... ...
    ... ... From the description given in the pamphlet it appears that the airline gauge is capable of general application and use. For these reasons we hold that the appellants have not succeeded in establishing their claims. Accordingly, we dismiss the appeal.

  • 1987 (5) TMI 250

    ... ...
    ... ... tter, we hold that the imported machine is used for the production of a commodity, namely, catalyst pallets. In these circumstances we held that the imported machine should be correctly classified under Heading 84.59(2) CTA. 7. The appeal is allowed.

  • 1987 (5) TMI 247

    ... ...
    ... ... view the argument of both the sides we hold that the appellants are entitled to the benefit of Notification No. 211/76. We set aside the impugned order and allow the appeal. Revenue authorities are directed to give consequential effect to this order.

  • 1987 (5) TMI 246

    ... ...
    ... ... ion given by the ld. SDR, we are convinced that the Punches and Dies imported in this case are interchangeable both functionally and dimensionally. The impugned order does not, therefore, call for interference. 11. In this view we dismiss the appeal.

  • 1987 (5) TMI 244

    ... ...
    ... ... s) was legally correct in rejecting the appeal before him on the ground that the appeal was filed beyond the period of six months from the date of receipt of the original order, and was therefore time-barred. 9. In the result, we dismiss this appeal.

  • 1987 (5) TMI 242

    ... ...
    ... ... ed as adopted drawings for fitment to these motors. Accordingly we set aside the impugned order and hold that the goods imported are to be assessed under Tariff Item 33(2) of the CET for the purposes of c.v. duty. In the result the appeal is allowed.

  • 1987 (5) TMI 241

    ... ...
    ... ... he contentions of the learned Consultant. The lower authorities had correctly assessed the same under Heading 85.12. In view of the earlier judgments of the Tribunal we confirm the findings of the lower authorities. These three appeals are dismissed.

  • 1987 (5) TMI 222

    ... ...
    ... ... t from the notional flat 0.75 . 15. The plea for the Tribunal to declare the principle in favour of actual charges falls. This court cannot declare a principle when the very grounds for such a declaration are absent. 16. All the appeals are rejected.

  • 1987 (5) TMI 214

    ... ...
    ... ... n the Indian currency is Rs. 7,60,000/- C and F and Rs. 7,07,066/- FOB. Under these circumstances, the penalty imposed in the instant case upon the appellants is legal. 32. In the result all the three appeals are dismissed being devoid of any merits.

  • 1987 (5) TMI 208

    ... ...
    ... ... reasons stated above, I agree with brother Dilipsinhji that all the four appeals be allowed and the penalty imposed on the appellants should be set aside and the penalty, if paid, shall have to be refunded to the appellants and we order accordingly.

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