Advanced Search Options
Case Laws
Showing 141 to 160 of 339 Records
-
1997 (10) TMI 207 - CEGAT, NEW DELHI
Modvat - Declaration ... ... ... ... ..... appellants particularly when they had been following the requirement by filing the declaration and when there is no dispute about sub-headings of the tariff under which these inputs are classified and when there is no dispute regarding the duty paid nature of the goods and their use in the manufacture of final product. Having regard to the case law cited by the learned Counsel particularly to the case of Collector of Central Excise v. Triton Valves Ltd. reported in 1993 (65) E.L.T. 289 and to the case of Concord Control v. Collector of Central Excise, New Delhi reported in 1996 (84) E.L.T 329 wherein it has been held that general description of the items was broad enough to cover the inputs received by the appellants and that mere procedural irregularity was not sufficient for denial of credit, I hold that the appellants rsquo declaration filed in terms of Rule 57G was sufficient to cover the inputs in dispute and accordingly set aside the impugned order and allow the appeal.
-
1997 (10) TMI 206 - CEGAT, NEW DELHI
Demand - Clandestine removal ... ... ... ... ..... erefore, there cannot be any duty demand and the duty already paid on the clearances made by the appellants during the relevant period. On a perusal of Annexures 16 to 18 to the memo-of-appeal at pages 58 to 75, it is observed that the said annexure purports to show a summary of the stock for the period April to September 1993 giving details of various items of purchase, production wastage etc. These are neither authenticated nor verified. They appear to be entirely one sided documents. It is also not clear whether the said documents were placed before the Adjudicating Authority at the time of proceedings before him. There is also no prayer in the memo-of-appeal for remanding the case for examination of the said documents by the lower authorities. We, are therefore, not in a position to give credence to the said document. 6. emsp In these circumstances we find no reason for interfering with the impugned order. The same is accordingly confirmed and the present appeal rejected.
-
1997 (10) TMI 205 - CEGAT, NEW DELHI
Modvat - Capital goods ... ... ... ... ..... nal has distinguished the case of Shanmugaraja Spinning Mills on the ground that, in that case, the creation of atmosphere by the humidification plant was not having any nexus for bringing about any change in the substance of the goods, while without the use of thermo-hygrograph, the process of coating of photoreceptor drums was not practicable. In the present case it was not disputed that the process of manufacture of different types of fabrics and yarn by the appellants is not practicable or possible without checking of the moisture content with the help of the disputed item - Deltamoist Portable Digital Moisture Meter. Accordingly, following the ratio of the earlier judgments of the Tribunal and also taking into consideration the findings of the Hon rsquo ble Gujarat High Court, I hold that the item in dispute in this case is covered by the definition of capital goods contained in Clause (a) of the Explanation to Rule 57Q, set aside the impugned order and allow the appeal.
-
1997 (10) TMI 204 - CEGAT, NEW DELHI
Plate cuttings - M.S. steel plate cuttings - Exemption ... ... ... ... ..... n held that sheet cuttings should be taken as shapes and sections. He referred to the Supreme Court decision in the case of LML Ltd. v. Collector of Central Excise, Kanpur - 1997 (94) E.L.T. 273 (S.C.). Reference has also been made to the Tribunal decision as reported in 1996 (88) E.L.T. 402 (Tribunal). 8. emsp Although it is an old matter in which the Show Cause Notices related to the period 1983-85 we consider that as all the submissions made by the appellants have not been gone through by the adjudicating authority, in the interest of justice this matter needs to be remanded to the jurisdictional adjudicating authority, who should provide an opportunity to both the sides to put up the submission and then pass speaking appealable orders as per law. 9. emsp Very reluctantly in the interest of justice we, therefore, remand this matter to the jurisdictional adjudicating authority with the above observations. The appeal is thus disposed of by way of remand, ordered accordingly.
-
1997 (10) TMI 203 - CEGAT, NEW DELHI
Modvat - Declaration ... ... ... ... ..... 993 that the inputs used by them are copper wire bars falling under sub-heading 7403.12 and that these copper wire bars are items of unwrought refined copper wire bars under the main Heading 74.03. The lower appellate authority has held that this letter dated 16-11-1993 cannot be treated as declaration under Rule 57G. However, on a cumulative reading of the letter and the Modvat declaration and noting that there is no dispute that the copper wire bars had been received by the appellants from M/s. HCL during the period in dispute and that the copper wire bars fall under Heading 74.03 which has been declared in the 57G declaration, there has been sufficient declaration to the Department informing them of the receipt of copper wire bars by the appellants for use in the manufacture of their final products. Therefore, credit cannot be denied on this score and accordingly, I set aside the impugned order holding that Modvat credit is available to the appellants and allow the appeal.
-
1997 (10) TMI 202 - CEGAT, MUMBAI
... ... ... ... ..... ion of the order by the customer for whom they had undertaken this import was due to delay in clearance of the goods on the issue of determining the classification by the Customs and it is further found that there were instances of clearances of the goods on classification as claimed by the appellants prior to and subsequent to the present impugned order. In these circumstances, we are satisfied that this is a fit case where re-export may be allowed without fine. Further the order impugned before the Commissioner (Appeals) is an Order-in-Assessment deciding the classification of the goods and there is no order of confiscation so as to justify the fine for re-export. We, therefore, modify the Commissioner (Appeals) order to this extent of allowing re-export of the goods in question without redemption fine. In view of the disposal of the case on the aspect of re-export, we are not expressing any view on the classification of the goods. 4. emsp Appeal is disposed of accordingly.
-
1997 (10) TMI 201 - CEGAT, NEW DELHI
Fibre Optic Executor Light Cure System Gun Style 230 Volts - Customs exemption ... ... ... ... ..... re Relines, Crown and Bridge, Orthodontic Appliances and other applications, Pro-Den is the recognized leader in light cure for the dental profession. 6. emsp From the catalogue produced by the appellants, we find that the goods in question are equipment for the dental work. 7. emsp The Notification No. 65/88-Cus., dated 1-3-1988 provides concessional rate of duty for fabric light cure system and the benefit of notification is denied by the respondents on the ground that the goods in question were not to be amenable to dental work. As the goods were for dental work, the appellants are entitled for the benefit of Notification No. 65/88-Cus., dated 1-3-1988. In view of the above discussion, the impugned order is set aside and the appeal is allowed. The appellants are entitled for consequential benefit, if any, subject to the provisions of unjust enrichment as interpreted by the Supreme Court in the case of Mafatlal Industries v. Union of India, reported in 1997 (89) E.L.T. 247.
-
1997 (10) TMI 200 - CEGAT, NEW DELHI
Appeal - Additional ground ... ... ... ... ..... AA. The Tribunal will decide the issue on merits. It will be open to the respondent to urge before the Tribunal, if so advised, that the classification for purposes of customs duty should also be taken into account in deciding the classification for the purposes of excise duty. The appeal is disposed of accordingly. There will be no order as to costs. 7. emsp We consider that the learned Collector of Customs (Appeals) should have examined the appellants rsquo plea of alternate classification which had been specifically raised in the grounds of appeal filed before him. 8. emsp In view of the above discussion, we remand this matter to the jurisdictional Commissioner of Customs (Appeals) who should re-examine the matter in the light of the plea for alternate classification made by the appellants before the Collector of Customs (Appeals), after affording an opportunity to the importers to put up their case. 9. emsp In view of the above, the appeal is disposed of by way of remand.
-
1997 (10) TMI 199 - CEGAT, NEW DELHI
Metal ring machine - Customs exemption ... ... ... ... ..... rity. They did not produce any documentary data and they are not in a position to produce any evidence, over and above what has been produced. Looking to the over all facts and circumstances, of the case, without documentary evidence, the undersigned cannot, but confirm the findings, of the Lower Authority. 10. emsp The ld. Advocate had referred to the definition of flow and forming in the McGraw Hill Dictionary of Scientific and Technical Terms II Edition. He had not referred to any definition of flow, forming as such but had referred to separate definition of flow and forming. The exemption notification providing concessional rate of customs duty cannot be interpreted in such piecemeal manner. 11. emsp Taking all the relevant facts and considerations of the case into account, we do not find any merit on record to interfere with the view taken by lower authorities. 12. emsp In the light of our above discussion we do not find any merit in this appeal and the same is rejected.
-
1997 (10) TMI 198 - CEGAT, NEW DELHI
Classificatiom ... ... ... ... ..... ertain judgments of his predecessor in the appeal memorandum and makes the effort to distinguish the previous judgments on facts. Neither the Collector (Appeals) nor the Revenue in this appeal have placed on record the relevant judgments. In the second cited judgment, the Tribunal had an occasion to examine the judgment passed by the late Shri Vaidya, but as Shri Sogani rightly submits that the case relates to blades which were attached with segments. We do not know which other order, if any, was relied upon by the Collector. We cannot, therefore, place any reliance on the Revenue rsquo s submission that the ratio of the judgment is distinguishable. 7. emsp In this connection, we find that there is not enough material placed on record by the Revenue for us to examine the merits of the Collector rsquo s order. For lack of substantiation of the various pleas made in the appeal memorandum, we do not wish to disturb the impugned order. The appeal is dismissed on this count alone.
-
1997 (10) TMI 197 - CEGAT, NEW DELHI
Appeal - Authorisation ... ... ... ... ..... d by the respondent on the ground that the fact of their having passed on the alleged excess differential amount to their customer had not been substantiated. The Assistant Collector had given the respondent sufficient opportunity to submit the relevant documents in this regard and as they failed to do so, he had rejected the refund claim. There was no material placed before the Collector (Appeals) to overthrow this factual finding by the Assistant Collector. The finding of the Collector (Appeals) is only that after having carefully gone through the impugned order and the memo of appeal, he found the arguments of the appellant to be forceful and justified. There is no finding based on any fact placed before him to justify such a decision. In the circumstances, the appeal filed by the department deserves to be allowed. We order accordingly and set aside the order-in-appeal. The order-in-original passed by the Assistant Collector is restored. 4. emsp Appeal is allowed as above.
-
1997 (10) TMI 196 - CEGAT, NEW DELHI
Skiving knives - Customs exemption ... ... ... ... ..... alcutta High Court had observed that the use of the goods involved in that case i.e. skiving boards must be in connection with the leather machinery and not for any other purpose. In this case the Skiving Knives are used in the skiving machine which in turn was used for skiving the edges of the bottom parts made of thick and hard material - sole leather, leather board, felt, rubber etc. There is nothing on record to show that the skiving knives were not for use in the leather industry. Their use on felt, rubber etc. will not make them ineligible for the benefit of the Notification No. 224/85-Cus., as already held by the Tribunal in the case of Collector of Customs v. Blue Star Ltd., (supra). 7. emsp Taking all the relevant facts and considerations into account, we do not find any ground to interfere with the view already taken by the Collector of Customs (Appeals). As a result, the appeal filed by the Revenue is rejected. The cross-objections are also disposed of accordingly.
-
1997 (10) TMI 195 - CEGAT, MADRAS
Classifcation ... ... ... ... ..... ight to revise the classification. The plea of the appellants is that the issue regarding the circumstances under which the reclassification as such can be revised was not before the Hon rsquo ble Supreme Court. In our view, once a ratio is laid by the Hon rsquo ble Supreme Court, then the classification as such can be revised, nothing further has to be looked into in this regard. 9. emsp We observe that in terms of Section Note 5 to Section XV which covers base metals and articles of base metals and under which Chapter 81 falls, it is clearly stated that where an article is made of two or more metals, then it is to be treated as to be made of that base metal which pre-dominates by weight over each of the other metals. 10. emsp In the above view of the matter, the goods could not be treated as made of titanium, is not acceptable. Inasmuch as no other plea is made before us, we hold that the appellants rsquo pleas made before us has no force. We, therefore, dismiss the appeal.
-
1997 (10) TMI 194 - CEGAT, MUMBAI
Reference to High Court - Modvat ... ... ... ... ..... ate and that Rule 57B read with other provisions of the Modvat scheme does not permit availment of credit in part at different dates. What the Tribunal has held in the impugned order is that Rule 57B read with other provisions of the Modvat scheme entitles the person receiving inputs from SSI units to avail Modvat credit at the higher notional rate and that there can be no adverse discriminatory treatment given to the small scale manufacturers. Going by the question that has been formulated by the department, besides the same being vague one, only the issue is, as to whether higher notional credit can be availed of at a later date. There is no bar expressly or impliedly provided for in any of the relevant rules disentitling the party from availing of credit at a later date and this being the position the issue as formulated does not give rise an issue of law worth referring to the High Court. The prayer therefore is rejected and Reference Application is consequently rejected.
-
1997 (10) TMI 193 - CEGAT, NEW DELHI
Classification - Modvat - Exemption to SSI units ... ... ... ... ..... anded consequent to rejection of the classification claimed and applying a different classification. We hold accordingly. 5. emsp The plea for grant of benefit under Notification 175/86 had been made by the appellant before the Collector (Appeals). This had not been considered by that authority. We note that in the classification list appellant had referred to their being registered as small scale unit. 6. emsp For the foregoing reasons, we allow the appeal partly, holding that the appellant would be eligible for the benefit of Notification 223/88 as applicable to castings and cast articles of iron under Chapter 73. The benefit of Modvat credit as admissible is to be considered on merits notwithstanding the non-filing of the declaration under Rule 57G at the original stage. The matter is remanded to the Assistant Collector of Central Excise for considering the plea for the benefit of Notification 175/86 also. The impugned order is set aside and the appeal is allowed as above.
-
1997 (10) TMI 192 - CEGAT, NEW DELHI
benefit of Notification No. 64/86-C.E., dated 10-2-1986 ... ... ... ... ..... ered and held that they are parts of power driven submersible pump and hence the benefit of notification cannot be denied. Revenue is aggrieved in his order and rest several grounds. 2. emsp Ld. Advocate points out the Board of Central Excise Customs have accepted this position and has issued a circular dated 11-11-1994 and 2-2-1994 holding that stampings and laminations used in the manufacture of electric motors, which are in turn used in the manufacture of Power Driven Submersible pump are entitled for the benefit of notification. 3. emsp Ld. D.R. reiterates the departmental submissions. 4. emsp We are satisfied that the order passed by the Collector (Appeals) is just and proper and there is no infirmity in the same. Parts of parts have been considered as to be eligible to the benefit of notification. This view has been reitered by the Board by issue of Notification dated 11-11-1994. In that view of the matter, there is no merit in the appeal and hence the same is rejected.
-
1997 (10) TMI 191 - CEGAT, NEW DELHI
Classification - Demand - Limitation ... ... ... ... ..... to existence. The process adopted by the appellants was for producting the goods for specific purposes and printing if any was incidental and by that they did not become the product of printing industry. 7. emsp The adjudicating authority had already withdrawn the demand for the period 1-3-1986 to 30-9-1989. 8. emsp He had also discussed that the appellants had not filed any declaration and their activities were not disclosed and could be known during the course of the survey of the small scale manufacturers of excisable goods carried out by the Central Excise Officers during June, 1989. As the appellants had not filed any declaration had not sought any approval for the classification for the eligibility to any exemption, notification etc. we considered that the view taken by the adjudicating authority did not suffer from any infirmity. 9. emsp Taking all the relevant facts and considerations taken into account we do not find any merit in this appeal and the same is rejected.
-
1997 (10) TMI 190 - CEGAT, NEW DELHI
Modvat - Duty paying documents ... ... ... ... ..... in the manufacture of final products and incompleteness of address cannot be the only ground for denial. 2. emsp Learned DR supports the findings contained in the orders of the authorities below. 3. emsp I have considered the rival submissions. I find that (a) there is no dispute that duty paid inputs were received by the appellants herein (b) they were covered by the invoice dated 10-7-1995 (c) inputs were used in the manufacture of final products by the appellants (d) the appellants have two units in Foundry Nagar (e) there is no double availment of credit - in other words, it is not the case of the Department that B-13, Foundry Nagar unit has utilised the credit and once again the C-38 Foundry Nagar Unit has taken the credit. In these circumstances, I agree with the learned Counsel that incompleteness of address in such a situation cannot be a ground for denial of credit in the absence of any other dispute and, therefore, set aside the impugned order and allow the appeal.
-
1997 (10) TMI 189 - CEGAT, NEW DELHI
... ... ... ... ..... the records and the Tribunal rsquo s order made available by the respondents. While, no doubt the Collector has held that the value of the starter is not includible in the assessable value of the industrial fans, he has applied a wrong reason. That will not, however, detract from the ultimate conclusion reached by him, which is in conformity with the findings in the Tribunal rsquo s order referred to above. The contention raised in the Department rsquo s appeal relying upon the decision of the Supreme Court in the Narne Tulaman case is no doubt valid in so far as the question of includibility of the cost of even a bought out part of a machine or equipment. But, in the present case, the item, the value of which has been sought to be included in the assessable value of the fans is the starter which cannot be treated as a part thereof. That was the decision taken by the Tribunal in the Final Order No. 554/96-A, dated 30-1-1996. The present appeal of the Department is dismissed.
-
1997 (10) TMI 188 - CEGAT, NEW DELHI
Modvat - Waste ... ... ... ... ..... tification No. 202/83 it was held that the benefit of this notification is not available where the proviso to Notification makes it clear that in cases where credit of duty on inputs is taken, scrap generated therefrom is not eligible to exemption. The contention of the assessee regarding the benefit of Notification No. 69/87, dated 1-3-1987 is also not correct as the exemption under the Notification is conditional and there is nothing to show that the condition stipulated therein has been complied by assessee. 4. emsp Since the appellants have not substantiated any of the contentions raised by them in the appeal memo particularly about pre-modvat scheme stock of scrap we do not see any warrant to interfere with the impugned order and accordingly uphold the same and reject the appeal. However, having regard to the amount of duty involved while upholding the liability of the appellants we reduce the penalty from Rs. 5,000/- to Rs. 1,000/-. Appeal is disposed of in these terms.
............
|