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Case Laws
Showing 301 to 320 of 460 Records
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1997 (1) TMI 174 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... al memo have admitted that the impugned valve do not regulate the flow but only cut the flow of oil when the compressor is stopped. Ld. DR placed considerable emphasis on a technical opinion which does not indicate that the impugned valves are suction or discharge valves such as would be excluded from the scope of CTH 84.81 and would find placement under 84.14 in terms of HSN Notes. 7. emsp In view of this, since these valves do not come under the category of valves such as are indicated in HSN Notes, and HSN Notes clearly indicate that valves would remain under Heading 84.81 even if specialised for use for a particular machine or apparatus, we hold that the impugned goods have been correctly held to be classifiable under 84.81. Since CTH 84.81 is specifically excluded from the scope of CTH 98.06 by virtue of Notification 132/87, their claim for assessment under CTH 98.06 has been correctly rejected. 8. emsp In view of this, we uphold the impugned order and reject the appeal.
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1997 (1) TMI 173 - CEGAT, NEW DELHI
Valuation - Demand - Limitation ... ... ... ... ..... cts has been established as rightly held by the Collector. We are unable to find any bona fides or good faith in the conduct of appellant. It is clear that the suppression of material facts was for evading duty. 11. emsp The question of determination of the part of the value of cylinder to be amortised has to be decided by the adjudicating authority. While doing so, he will bear in mind the requirement of Section 4(4)(d)(ii) of the Act. Question of differential duty which may be found payable has a bearing on the quantum of penalty to be imposed and hence the penalty imposed also has to be set aside. 12. emsp The confirmation of demand of differential duty and penalty imposed are set aside. The case is remanded to the jurisdictional authority for passing a fresh order after deciding the aspect covered by Paragraph 6 of this order and quantification of penalty amount. Appellant shall be given an opportunity of hearing before the order is passed. Appeal is allowed as indicated.
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1997 (1) TMI 172 - CEGAT, NEW DELHI
... ...
... ... ..... not barred by time, set aside the order passed by the Assistant Collector and allowed the appeal. Appellant has no grievance over the view taken by the Assistant Collector in regard to the show cause notice. All that the appellant insists is that the Assistant Collector should take up the proceedings initiated by the show cause notice and deal with the same in accordance with law. This, of course, is the natural corollary of the appellate order setting aside the order passed by the Appellate Collector. The purport of the appellate order is that the dropping of the proceedings by the Assistant Collector on the ground of limitation was not justified. Necessarily the Assistant Collector has to take up the matter and proceed with the same in accordance with law. The appeal appears to be wholly unnecessary. 6. emsp For the reasons indicated above, appeal E/685/88-A is dismissed as unnecessary and appeals E/3661 to E/3664/88-A are allowed, setting aside the orders impugned therein.
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1997 (1) TMI 171 - CEGAT, NEW DELHI
Project Import ... ... ... ... ..... es. It is contended by the respondents that in the sophisticated printing industry run by them, the personal computer is used for composing the matter for printing from the print a photocopy is taken on transparent paper which is used for making the offset plate which is used for regular printing. This process of printing is a modern technique, learnt by them during studies in West Germany. In view of the submissions made, we do not see how these items can be denied the benefit of Project Import, when these items are used in printing industry. Apart from this, we find that these goods had been included in the Project Report submitted to Customs at the time of Registration of Contract. Keeping in view the nature of industry and their use in printing, we do not find any infirmity in the order of the Collector allowing these goods the benefit of Project Import. We therefore reject the Revenue appeal and uphold the impugned order. The cross objections are disposed of accordingly.
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1997 (1) TMI 170 - CEGAT, NEW DELHI
Valuation of Captive consumption ... ... ... ... ..... laid down any hard and fast rule applicable to all fact situations. Even while adopting the profit margin of the final product for the intermediate product, statutory authority must consider whether any adjustment is necessary having regard to all other circumstances adverted to earlier. 7. emsp Profit margin on the final products in the case in question was 30.89 and the final products were calendars and labels which are consumer products and in wide circulation. They cannot be compared with intermediate product such as printing ink which is used only by printing processors. In these circumstances the notional profit margin for the printing ink cannot be held to be the same as the margin of profit for final products. Therefore the view taken by the lower authorities does not appear to be correct. Instead of remanding this old case to the adjudicating authority, we deem it fit to reduce the margin of profit from 30.89 to 20 . 8. emsp Appeal allowed in part as indicated above.
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1997 (1) TMI 169 - CEGAT, MADRAS
Benefit of Notification No. 49/87-C.E ... ... ... ... ..... eir own pleadings is not sustainable. 4. emsp The learned Consultant Shri C. Chidambaram for the respondents has pleaded that once the goods have been found to be Chromo Art Paper by the Chemical Examiner while answering the specific query of the department endorsed on the test memo sent to him (i.e.) whether the goods answer to the description Chromo Art Board. There could be no doubt left as to the nature of the goods that the Chemical Examiner found was Chromo Art Paper rsquo . He has pleaded that the reference to the notification would also show that the Paper and Board have been differently treated in terms of the notification. We find force in the plea of the learned Consultant and hold that the learned lower authority has rightly allowed the benefit of notification taking into consideration the test results of the Chemical Examiner and going by the wording of the notification which distinguishes between Paper and Board. The appeal of the revenue is therefore dismissed.
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1997 (1) TMI 168 - CEGAT, NEW DELHI
Base metals and articles thereof - Demand - Classification list/price list approved ... ... ... ... ..... rilling, mining, earth-boring etc. Thus these items are solely made for rock drilling or earth boring tools and these parts shall be classifiable under this Chapter in terms of Note 2 to Chapter 82 under Chapter sub-heading 8202.90. In this view of the matter, we do not see any reason to interfere with the order of the lower authorities in so far as the classification of the goods is concerned. 6. emsp In so far as the contention of the appellant regarding re-opening of the approved classification list is concerned, we find that the Apex Court in the case of Ballarpur Industries had very clearly held that the demand in such cases can be raised under provisions of Section 11A of the Central Excise Act, 1944. In the instant case, the demand has been raised under Section 11A within the stipulated period of six months. We are therefore of the view that the demand has rightly been raised and confirmed. 7. emsp In the result, the impugned order is upheld and the appeal is rejected.
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1997 (1) TMI 167 - CEGAT, NEW DELHI
Valuation - Patent or proprietary medicines ... ... ... ... ..... bearing on the issue. Normally, goods like medicines are sold by the manufacturers in wholesale trade only and not in retail to the consumers. If sale to customers in retail were to be a condition for grant of the subject exemption on the basis of retail price less 25 discount, then such an exemption provision would become a dead letter. The only condition for availing the exemption with reference to retail price would be that the medicines when sold in retail by the retailers are sold at such or lower prices. There is no finding in the Collector rsquo s order that the retail prices were higher than the prices with reference to which they had paid excise duty. Accordingly, we hold that the impugned order passed by the Collector is not sustainable. We accordingly set aside the same and allow the appeal filed by the assessee. As regards the appeal filed by the Department against the order in appeal passed by the Collector (Appeals). We sustain the order and dismiss the appeal.
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1997 (1) TMI 166 - CEGAT, NEW DELHI
Measuring Machine ... ... ... ... ..... accessories if necessary, of conducting the measurements listed therein. This decision was followed in the case of Collector of Customs v. M/s. Escorts Ltd. - 1990 (49) E.L.T. 223 - wherein it was held that measuring machines imported are eligible for benefit under Serial No. 9 of Notification No. 49/78-Cus. Going through the catalogue placed at Page 28, we find it indicates ldquo All Validator systems are Future Engineered to satisfy your immediate and long range needs - at the lowest possible cost. Simply add capabilities to your Validator as your needs indicate, without jeopardizing your original sound investment. Validator systems defy obsolescence. rdquo 5. emsp This indicates that universal measurement machinery is capable of performing different functions with the help of accessories and, therefore, following the ratio of Tribunal rsquo s Orders in case of M/s. Escorts Ltd. Supra and M/s. Kinetic Engineering Supra, we set aside the impugned order and allow the appeal.
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1997 (1) TMI 165 - CEGAT, NEW DELHI
Rectification of mistake ... ... ... ... ..... by the Collector. 5. emsp One incidental matter which arose for consideration at the hearing of the appeal related to the claim for Modvat credit. The Collector had directed reversal of Modvat credit in respect of the duty paid on the inputs found in shortage. The Collector had also protected the interest of the appellant by directing that against payment of excise duty levied, Modvat credit for the raw materials found in shortage will be adjusted. Therefore, we did not find any ground to interfere in that regard. 6. emsp In the circumstances referred to above, we recall Final Order No. 660/95-A, dated 3-11-1995 and set aside the impugned order and remand the case to the jurisdictional authority or other appropriate authority for decision afresh after granting the appellant an opportunity of personal hearing and after verification of the correctness of the submissions referred to above and the submissions which may be made at the personal hearing. The application is allowed.
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1997 (1) TMI 164 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Modvat ... ... ... ... ..... Dev Nath that as can be seen from the Purchase order this item was subject to test by using nitrogen and item was sold or marketed after testing. 4. emsp I have carefully considered the submissions made by both the sides and perused the record. Whether test is compulsory or not is not clear from the record. This aspect requires thorough examination and that can be looked in to at the time of regular hearing. Further, although it was stated that at two stages nitrogen was used in the manufacture of the finished product and the same was not substantiated. In these circumstances, I am not convinced that prima facie case is in favour of the party to grant absolute stay. However, taking over all facts and circumstances of the case, I feel that ends of justice would be met if the applicants are asked to pay duty amount for the purpose of hearing the appeal. Subject to payment of duty amount, penalty amount is dispensed with. Matter to come up for reporting compliance on 10-2-1997.
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1997 (1) TMI 163 - CEGAT, NEW DELHI
Valuation - Special discount ... ... ... ... ..... n case it is held that siding and haulage charges are to be included in the assessable value, the actuals must be taken into consideration and not any amount beyond ceiling. This matter was not placed before the lower authority and therefore we do not propose to consider the same. Appellant is at liberty to urge this aspect before the appropriate stage. 18. emsp In the result we dispose of the appeal in the following manner - (a) emsp We set aside the finding that special discount cannot be deducted from the price in determining the assessable value of excisable goods transferred to other plants of SAIL and direct the lower authority to decide the matter afresh after granting an opportunity of hearing to the appellant. (b) emsp We confirm the finding of the lower authority in regard to siding and haulage charges inside the factory premises. (c) emsp We set aside the finding regarding SDF, EGEAF and JPC charges and hold that the same cannot be included in the assessable value.
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1997 (1) TMI 162 - CEGAT, NEW DELHI
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... ... ..... equired re-erection at the site and on re-erection at the site, the machines became part of the immovable property. The Assistant Collector confirmed the demand. The Collector (Appeals) having dismissed the appeal, the present appeal has been filed. 3. emsp We have carefully gone through the order passed by the Appellate Collector. He accepts that the machines are first erected in the factory premises and then in knocked down condition transported to the site and erected again. The Department did not deny that this was what was taking place. If that be so, it has to be held that the excisable products had already come into existence in the factory premises and they were dismantled only for the purpose of easy transport and in view of the dismantlement they had to be erected again at the site. On these facts, it cannot be held that charges collected for erection at the site would be part of the assessable value. 4. emsp The impugned orders are set aside. The appeal is allowed.
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1997 (1) TMI 161 - CEGAT, NEW DELHI
Manufacture ... ... ... ... ..... g it ready for use. We also observe that decreasing of colour power also amounts to manufacture in view of this legal fiction created by Chapter Note 6 of Chapter 32. We also observe that sometimes 2 or more dyes are mixed to get the required shade. This clearly means that the dyes were unprepared for ready for use. 11. emsp Having regard to the fact that for making the product ready for use, the respondents herein are undertaking certain processes. These processes according to the Explanatory Notes of HSN as cited above and also to the fact that these processes are undertaken by the respondents to make the product ready for use in the process of dyeing we hold that the process/processes undertaken by the respondents herein are the process of manufacture in terms of Note 6 of Chapter 32. In the circumstances, the products manufactured by the respondents herein are classifiable under sub-heading 3204.29. In the result, the impugned order is set aside and the appeal is allowed.
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1997 (1) TMI 160 - CEGAT, NEW DELHI
Manufacturer ... ... ... ... ..... d one to believe that the same had been produced by the appellants. Though hypothetically, the appellants rsquo arguments on this point may have some merit, in the facts and circumstances of the case of both the appellants and the Corpn. being two partnerships having close family members as partners, sharing the same address and premises, evidence of discrepancies in the statements given by the partners of the two firms on material particulars and evidence in the relevant records showing inaccuracy in entries relating to purchase of machinery and raw material and workers, preponderance of probabilities are important factors for consideration. We are satisfied that the Addl. Collector rsquo s findings in the impugned order do not suffer from any infirmity either on the basis of facts or on questions of law. 9. emsp We have therefore, no hesitation in upholding the impugned order and rejection the present appeal. 10. emsp Accordingly we confirm both the duty demand and penalty.
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1997 (1) TMI 159 - CEGAT, NEW DELHI
Demand - Limitation ... ... ... ... ..... f course to conditions prescribed) undermine the view that it suppressed the facts with intent to evade duty. 6. emsp The Supreme Court in a series of judgments has held that the extended period provided in Section 11A can only be invoked if there has been suppression, misdeclaration of facts, with intent to evade duty and that the presence of this intent must be established (CCE v. Chemphar Drugs and Liniments - 1989 (40) E.L.T. 276 (S.C.) Cosmic Dye Chemical v. CCE - 1995 (75) E.L.T. 721 (S C.). The material before us does not indicate that the appellant consciously or wilfully suppressed the fact of production of goods, which it knew was liable to duty, to the Department, as we have revealed earlier. We therefore hold that the intent to evade duty has not been established and the extended period would not be available. The notice is barred by limitation. It is therefore not necessary to consider the other ground of appeal. 7. emsp Appeals allowed. Impugned order set aside.
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1997 (1) TMI 158 - CEGAT, NEW DELHI
Valuation - Undervaluation to the extent of 100% alleged ... ... ... ... ..... r a model which was out of stock also calls for comment. Considering the nature of the goods covered by the import there must have been import by the same importer or other importers of similar machines and Custom House could have easily traced out documentary evidence relating to contemporaneous imports but instead of doing so chose to rest the entire case on the quotation which is not shown to be a quotation to any Indian importer and which is shown to be a quotation by a trader who was not in a position to supply photocopier Model 5009. In the circumstances we are satisfied that the adjudicating authority as well as the appellate authority were not justified in relying on the quotation to prove under-valuation. Shri M. Ali, JDR commented that the under-valuation was to the extent of 100 . If that be so, better evidence was certainly called for before rejecting the declared value. 3. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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1997 (1) TMI 157 - CEGAT, NEW DELHI
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... ... ..... of this prayer would involve unconditional restoration of the appeals and order for unconditional stay in the stay application. We do not think such a course can be resorted to. We asked the learned Counsel by way of testing bonafides of the appellants whether they can deposit some time in this month, Rs. 75 lakhs required to be deposited in January 1997 and the learned Counsel stated after consulting the person who has come to instruct him that no deposit of any amount can be made unless the detention order is withdrawn. In these circumstances, we do not think we are in a position to give any relief to the appellants. The recitation of the facts made earlier in this order would show that appellants who had filed the appeals on 18-4-1995 against the order passed on 17-1-1995 have successfully dragged the matter for more than 11/2 years without making any substantial deposit. We find no ground to restore the appeals or to stay the detention order. The application is dismissed.
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1997 (1) TMI 156 - CEGAT, NEW DELHI
Fabrics - Exemption to fabrics processed without the aid of power, steam or machines ... ... ... ... ..... as regards undue reliance being placed by the Department on only ten out of the 27 dealers who had supplied fabrics to the appellants. Appellant rsquo s case is that evidence collected on a selective basis cannot be taken to be conclusive. The Department rsquo s contention that the ten suppliers were a representative group and their views fairly represented that understanding of the nature of the fabrics among the trade does not also seem to be well founded as none of the statements has categorically stated that all the fabrics supplied by them were man-made rsquo . 12. emsp Having regard to the above, we find that the impugned order suffers from factual infirmity inasmuch as it has relied on insufficient material. In the circumstances appellants are entitled to benefit of doubt. As we have found in favour of the appellants on merits we do not consider it necessary to go into the question of time bar. 13. emsp In the result the impugned order is set aside and appeal allowed.
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1997 (1) TMI 155 - ITAT PUNE
Assessment Year, Income From Other Sources, Land Acquisition, Market Value, Per Annum ... ... ... ... ..... compensation they are entitled to under sub-section (1A) of section 23 of the Act. Thus, we hold that the respondents should be paid an additional compensation calculated at the rate of twelve per centum per annum on the compensation awarded by the learned District Judge from the date of the notification under section 4(1) to the date on which the Collector made his award ...... The jurisdictional High Court in the above decision has considered the amount of twelve per centum per annum as additional compensation. There is no mention of the word interest by the jurisdictional High Court. Thus, in our view, the compensation on acquisition of the land determined under section 23, be it land price or amount at 12 or solatium, would constitute the compensation for acquisition and would not involve any element of interest therein. The CIT(A) was, therefore, justified in deleting the amount of Rs. 6,92,073. We accordingly uphold his order. 15. In the result, the appeal is dismissed.
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