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Case Laws
Showing 121 to 140 of 4698 Records
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1996 (12) TMI 220 - CEGAT, NEW DELHI
Copper scrap ... ... ... ... ..... . 4. emsp Ld. DR while reiterating department rsquo s arguments fairly concedes that this very Bench, following the ratio of the judgment of Kerala High Court and Bombay High Court have decided that such scrap prior to 1-3-1981 could not be considered as crude as covered by Tariff Entry 26A. 5. emsp Similar question came for consideration before Tribunal in case of Collector of Customs, Calcutta v. M/s. U.P. Brassware Corpn. Ltd. The Tribunal vide Final Order Nos. C/1068-1072/96-B, dated 11-9-1996 reported in 1997 (92) E.L.T. 625 (Tribunal) , following the ratio of judgments in case of M/s. Coods Agro Chemicals and Others v. Asstt. Collector of Customs - 1987 (32) E.L.T. 565 (Ker.) 1986 (9) ECR 218 (Ker.) and M/s. Indo Plast and Another v. Union of India and Others - 1987 (32) E.L.T. 463 (Bom.), held that such scrap could not be termed as copper crude prior to 1-3-1981. 6. emsp Following the ratio of this order, therefore, we set aside the impugned order and allow the appeal.
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1996 (12) TMI 219 - CEGAT, MADRAS
Stock taking - Penalty - Confiscation - Plant and Machinery - Appeal ... ... ... ... ..... Notification 175/86 is pending consideration before the jurisdictional Commissioner on a remand by the order passed by the Tribunal. If that is the position this issue will have to be considered depending upon the outcome of the proceedings in that case. In that view of the matter therefore we are of the view that it will be expedient for both the parties if the order is set aside and the matter remanded to the learned lower authority for de novo consideration after taking into consideration the outcome of the proceedings in the other case as referred to by the learned JDR. At this stage the learned Advocate pleaded that as it is the ownership of the brand name itself is the subject matter of the proceedings in the Hon rsquo ble High Court. We observe that the facts regarding these proceedings are not available before us. It is open to the learned Advocate to urge this plea if available before the learned lower authority. The appeals are therefore decided in the above terms.
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1996 (12) TMI 218 - CEGAT, MADRAS
Classification ... ... ... ... ..... e been mixed or compounded together or as per 2(i)(b) it should be an unmixed product suitable for such use put up in measured doses or in packings for retail sale. No such plea was made before the lower authorities by the appellants and no evidence also is adduced in this respect by the appellants. Further it is seen that it is only a product containing one constituent i.e. Kaolin and not of two constituents. So also the same is not sold in measured doses or in packings for retail sale or for use in hospitals. Unless such evidence is produced in this behalf by the appellants it cannot be held that this product is a medicament. No such evidence has been produced before the lower authorities. On the contrary it is clearly admitted before us that the product in question was sold in bulk. In the premises we are of the view that the decision of the lower authorities that the same is covered under 2505.10 is correct and we confirm the same. Accordingly these appeals are dismissed.
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1996 (12) TMI 217 - CEGAT, MADRAS
Valuation - Demand ... ... ... ... ..... with the provisions of Section 4(4)(d)(ii) of the Act and had remanded the matter for computation of the differential duty in accordance with the said provisions. 31. emsp In view of this we have also to direct the lower authorities to the Assistant Collector for carrying out the said exercise in the light of the plea taken by the learned Advocate and the citations noted. In any case, the appellants have clearly admitted that they are liable to pay Rs. 12,96,221.50. Therefore, the differential duty is required to be worked out by granting the benefit of clearances of paper upto and inclusive of 225 Gsm. in the light of the observations made by us. rsquo 7. emsp In our view, in view of the divergence of views between the different Benches, the matter requires to be resolved by reference to the Larger Bench. We direct the registry to forward the papers to the registry at Delhi for placing the papers before the Hon rsquo ble President for orders for constituting a Larger Bench.
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1996 (12) TMI 216 - CEGAT, MUMBAI
... ...
... ... ..... that the appellants knew or had reason to believe that the packages in question contained contraband there is no legal requirement for names and addresses of consignees and consignors to be mentioned, and insistence of this requirement, in practice would mean refusing to accept large number of packages for carriage. The contention of the advocate for the appellant that if the appellants were in fact involved knowingly accepted the goods they would have kept them in their office for as little time as possible which was not the case. 3. emsp On consideration of all the material, we have to conclude that there is not sufficient basis for the finding of the Collector that the two appellants were knowingly concerned with these goods. The fact that one of the appellant was at one time detained under COFEPOSA was not of any relevance in deciding his liability to penalty. The order cannot be sustained. 4. emsp Appeals allowed. Impugned order set aside. Consequential relief to follow.
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1996 (12) TMI 215 - CEGAT, MUMBAI
Appeal - Limitation - Delay in filing appeal ... ... ... ... ..... ere is not even an attempt to explain the delay we do not find it possible to condone it only on a general ground that this was caused by inadvertence. If we were to agree with this, it would follow that any amount of delay could be condoned on the ground of inadvertence. We are not aware of any judicial decision which approves this course of action. On the contrary, the Supreme Court has held that every day rsquo s delay has to be explained. The claim that the period involved is short is not of relevance. What we are concerned here is the reason for the delay and not the extent of delay. If there is sufficient ground for the delay it would have to be condoned irrespective of how much it is. Consequently unexplained delay cannot be condoned, however short it may be. The merits of the matter are not relevant in considering delay. 6. emsp We therefore find ourselves unable to condone this delay. Application is dismissed. Accordingly, appeal is dismissed as barred by limitation.
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1996 (12) TMI 214 - CEGAT, MUMBAI
Penalty on steamer agent for not accounting for goods manifested on board of the ship ... ... ... ... ..... ion that cont- ents were missing at the time of landing. It may and often does happen that while the outer packages may be damaged, the contents survive intact. The shortage was found during the survey conducted ten days after the goods were landed. Therefore, the appellant rsquo s contention that loss due to pilferage or other reason during the relevant period cannot be ruled out has to be accepted. There is not enough material on the basis of the landing remarks alone to come to the conclusion that the goods were short landed. In this context, reliance by the appellant on the Bombay High Court rsquo s observation that where packages are found damaged or torn, survey should be carried out immediately and as far as possible within 48 hours of landing, contained in its unreported judgment in M/s. Shaw Wallace Co. v. Assistant Collector and Ors. in Writ Petition No. 1236/81 reported in 1986 (25) E.L.T. 948 (Bom.) is appropriate. 5. emsp Appeal allowed. Impugned order set aside.
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1996 (12) TMI 213 - CEGAT, MUMBAI
Eligible for exemption under Notification No. 150/94-Cus ... ... ... ... ..... g fitted on to life raft, which becomes part of the equipment of the Indian Navy Ships. The basis adopted by the lower authorities for denying exemption, going by the Dictionary meaning of equipment rsquo that fitment is a piece of furniture forming part of unit, will not fit in the context of this case. On the other hand what has to be seen is the well settled to the principle of interpretation that the goods have to be given that meaning by which persons who deal with the goods understand it. As shown above, this meaning is available in the International Convention for the Safety of Life at Sea referred to above, and by the description given by the Controller Procurement regarding the use of the food rations which is also in accordance with the International Convention. Therefore, the imported goods are held to be eligible for exemption under Notification No. 150/94. The order of confiscation is set aside, and the appellant should be entitled to consequential relief if any.
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1996 (12) TMI 212 - CEGAT, MUMBAI
... ...
... ... ..... tic rubber imported by them. The appellants have led evidence to show that the price declared is the one arrived at through normal negotiations without any special relationship with the supplier influencing the price. Further evidence has been shown that the same goods were available from another supplier at the same price. Therefore, the criterion under Section 14(1) of the Customs Act namely that the value has to be assessed at the price at which such goods are ordinarily sold, is satisfied. The department rsquo s case also suffers for the reasons noted above because of the failure to supply the copies of the contract or indent acceptance of the import at higher price relied upon by the department. When the relied upon documents had, at no stage, been supplied to the appellants, there is no justification for the lower authorities to dismiss the appellants rsquo contention as ldquo unsubstantiated rdquo . The impugned order is therefore set aside and the appeals are allowed.
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1996 (12) TMI 211 - CEGAT, NEW DELHI
Modvat on capital goods ... ... ... ... ..... igh Court had held that cranes used for placement of heavy goods from one place to another in the factory were held to be not eligible for the benefit of Notification 118/75, dated 30-4-1975. Such a decision was taken by the Court as the exemption Notification in question, namely 118/75, dated 30-4-1975 excluded from its scope machinery used in the factory in the manufacture of goods. In Avery India Limited v. The Commercial Tax Officer reported in 1983 Vol. 52 Sales Tax Cases 297. The Calcutta High Court had held that weighing and testing machines are integrally connected with the ultimate production but for that process manufacture or processing of goods would fall within the expression ldquo in the manufacture of goods. rdquo In line with the approach taken in this catena of decisions, the decision taken by the Collector (Appeals) in extending the benefit of Rule 57Q to the items in question cannot be faulted and has to be upheld. I hold accordingly and dismiss the appeal.
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1996 (12) TMI 210 - CEGAT, NEW DELHI
Sinclair Valves ... ... ... ... ..... e to the subsequent import they might have substantial evidence by producing suppliers certificate and accordingly they might have got the benefit of concessional duty. Since they have not placed any supplier certificate in suport of their contention with reference to the impugned goods, the department was justified in denying the benefit of concession. 6. emsp We have carefully considered the submissions. Since the subsequent import was accepted by the department to charge at concessional rate of duty, we are of the view this matter will have to go back for reconsideration. Accordingly, we direct the jurisdictional Assistant Collector to examine the issue afresh and to give clear finding where the impugned goods are of the same with the composition as that of subsequent imports and if so, the matter may be considered accordingly and to pass an appropriate order in accordance with law after providing opportunity to the appellants. Thus, the appeal is allowed by way of remand.
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1996 (12) TMI 209 - CEGAT, CALCUTTA
Modvat - Appliance - Aluminium sheet ... ... ... ... ..... m the perusal of Rule 57A, I further observe that no definition of the ldquo excluded rdquo items under Rule 57A for the purpose of input has been given. The excluded items, therefore, have to be taken to mean as they are understood in common parlance or to the people of the trade and industry in general. No evidence has been adduced by the department to show that lsquo aluminium sheet rsquo is an lsquo appliance rsquo . Apart from that, from common understanding point of view an aluminium sheet is not an appliance it is a general purpose article used for various purposes. No specific shape and design has been imported to the aluminium sheet so as to claim that the sheet has lost its character as a sheet. 4. emsp In view of the aforesaid discussion, I am inclined to give the benefit of Modvat credit of duty paid on aluminium sheets under Rule 57A. I order accordingly. Hence this appeal is allowed. 5. emsp Since appeal has been disposed of, Stay Petition also gets disposed of.
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1996 (12) TMI 208 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ng 5607 would be attracted. This heading is attracted in the case of man made fabrics in certain circumstances such as measurement being in excess of ten thousand decitax. No claim on this count has been made by the appellants and, therefore, the classification under this Tariff Heading is not warranted. As regards classification under 5608, we find that this heading is based on Heading 5609 of the HSN. In order to fall under this classification goods are required to be cut to length and looped at one or both ends and be fitted with ring, hooks etc. Shoe laces and cloth lines are examples given in this heading. Since the unlisted goods are cleared in running length, this heading is not attracted. 6. emsp The technical note indicates that straps are not woven and they are impregnated with adhesive. Of the four classifications available, the one under Heading 5603 is correctly attracted. We, thus, find no infirmity in the lower orders. We uphold the same and reject this appeal.
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1996 (12) TMI 207 - CEGAT, NEW DELHI
Demand - Seizure and penalty ... ... ... ... ..... ct that the assessees would use either ramie or flax fibre in the composition. When the classification list was accepted with this infirmity, there is no warrant for the Revenue to claim later that the assessees had made a wrong statement with an intent to evade payment of duty. On perusal of the classification lists, and especially the remarks made therein it is not possible to uphold the extention of extended period. The demand will have to be limited to a period of six months from the date of issue thereof. Since the classification lists had been approved with this infirmity, the seizure of the goods containing flax can also not be justified. For the same reason there is no justification for the imposition of penalty also. 6. emsp We, therefore, set aside the orders of confiscation and of imposition of penalty. The recovery of duty short levied shall be confined to a period of six months from the date of issue of the show cause notice. The appeal is allowed in these terms.
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1996 (12) TMI 206 - CEGAT, MADRAS
Valuation - Demand - Limitation ... ... ... ... ..... quired to be reckoned towards the job charges for arriving at the assessable value. The appellants were duty bound under the Law to furnish the facts in this regard to the same to the authorities. There is no explanation for not doing so, we under the circumstances hold this was done with the intention to evade payment of duty. In this background, we hold that there is no force in the plea of the appeals in regard to limitation and we hold that larger period is invokable. The duty demanded in respect of the amounts realised for scrap sold taken into reckoning for arriving at the assessable value is payable. Duty demanded in this regard is therefore upheld. 7. emsp Taking into consideration the facts and circumstances of the case, we reduce the penalty levied in Appeal No. 1744/96 to Rs. 20,000/- in respect of Appeal No. 1715/96 of Rs. 2 Lakhs reduced to Rs. 80,000/- and Appeal No. 1716/96 penalty is reduced to Rs. 2,000/-. The appeals are therefore decided in the above terms.
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1996 (12) TMI 205 - CEGAT, NEW DELHI
Scrap - Copper waste and scrap purchased from market - Interpretation of statute - Exemption notification - Copper waste and scrap
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1996 (12) TMI 204 - CEGAT, NEW DELHI
Modvat - Caustic Soda lye ... ... ... ... ..... he two situation are different. We therefore, agree with the findings of the ld. Collector(Appeals) holding that Modvat credit of inputs was correctly taken by the assessee in so far as the export of the finished product under Bond in the present case is concerned. We therefore, uphold the findings of the ld. Collector (Appeals) in this regard. 7. emsp In so far as the use of phosphoric acid is concerned, we find that phosphoric acid is used for purification. Thus it is used in the process of manufacture of finished product (soap). Since it is an input and is used in the process of manufacture of soap, therefore, Modvat credit has correctly been allowed by the ld. Collector (Appeals) on phosphoric acid and we uphold his view. 8. emsp In so far as caustic soda lye is concerned, we find that the respondents have not produced any duty paying document and therefore, Modvat credit has rightly been denied on caustic soda lye. The appeal is therefore, disposed of in the above terms.
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1996 (12) TMI 203 - CEGAT, CALCUTTA
Dutiability - Intermediate Product - Marketability ... ... ... ... ..... gree with the first submission of the ld. Consultant for the appellants that there is an utter lack of evidence from the department regarding marketability of the goods on which they want to levy the duty. It is well settled proposition in the foregoing judgments of the Hon rsquo ble Supreme Court particularly of Ambalal Sarabhai Enterprises and Moti Laminates (P) Ltd. that it is the burden of the Revenue to prove the marketability of the goods. On the other hand, we also observe that the appellants have done their best to produce an affidavit to show that it is not marketable. In view of the state of evidence on record, we hold that the product under consideration is not marketable and hence not excisable. Accordingly, we allow the appeal of the appellants herein without going into the alternative submissions made by the appellants rsquo ld. Consultant. In view of our decision on the marketability of the goods, entire order set aside. Consequently, penalty is also set-aside.
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1996 (12) TMI 202 - CEGAT, NEW DELHI
Iron and steel products - Exemption - Modvat credit
... ... ... ... ..... has already been paid rdquo refer to duty that ought to have been paid or contracted to have been paid and since such duty in terms of exemption notification is nil, the goods cleared without payment of duty must be taken to be duty paid goods. It was consequently held that the finished product was entitled to the benefit of exemption. This principle will apply to the condition stipulated in Notification No. 202/88 and in that view, it follows that the condition in the first proviso to Notification No. 202/88 is satisfied. 11. emsp We may also indicate that if appellants rsquo claim for exemption for bars and rods is not to be upheld, they are entitled to the benefit of Modvat credit for duty paid on ingot. 12. emsp For the reasons indicated above, we hold that appellants are entitled to benefit of Notification No. 202/88 as amended by Notification No. 33/92 for bars and rods during the period 1-3-1992 to 9-3-1992. The impugned order is set aside and the appeals are allowed.
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1996 (12) TMI 201 - CEGAT, MADRAS
Poultry keeping machinery - Nipples ... ... ... ... ..... ven in the Technical Dictionary or illustrated by examples in the tariff under Heading 73.07. The item in question is screwed into a hole in the pipe which is carrying the water over a length and these nipples are fixed into the pipe at different intervals, to facilitate the dripping of the water in small quantition into the pan from which the birds drink the water. 7. emsp The Learned Lower Authority, we observe has held after looking into the catalogue and the use of the item, that these cannot be considered to be a item falling under 73.07. As it is the item comprise of three parts, one thick metallic cylinderical portion on the head side and one thin metallic cylinderical part at the bottom and both are encased in a plastic cover carrying a thread. As it is the portions, that is fixed into the pipe is the plastic portion. We in the circumstances, in view of the above discussions, hold that there is no force in the plea of the revenue and therefore we dismissed the appeal.
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