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Showing 181 to 200 of 339 Records
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1996 (11) TMI 171 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... efore we hold that the goods were classifiable under Tarrif Item 12, therefore, it automatically follows that the benefit of notification was not available to such products. 9. emsp While technically, learned DR is correct in pointing out that the learned Collector has merely determined the classification under Tarrif Item 12 and has not recorded any observation and finding with reference to the notification, there is no point in remanding the matter in view of the above legal position. 10. emsp As a matter of fact, once the Collector has held that the goods were classifiable under Tariff Item 12, it automatically followed that the benefit of notification was not available although it would have been better if he had explicitly so stated. 11. emsp Therefore, we would like to make it clear that the products in question were classifiable under the then Tariff Item 12 but were not entitled to the benefit of Notification No. 115/75. The appeals are disposed of in the above terms.
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1996 (11) TMI 170 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit - Modvat credit ... ... ... ... ..... eneration plant was also an integral part of the process of manufacture of fertilisers. In these circumstances, the Hon rsquo ble Supreme Court held that Ammonia used in water treatment, steam generation and inert gas generation to be treated as used in manufacture of urea. 6. emsp In the present case, the appellants are using the LSHS and furnace oil in DG sets for manufacture of electricity. Thereafter electricity is used in the factory. The case of the applicant is arguable and keeping in view the submissions made by the applicant, financial hardship as pleaded and also the interest of the Revenue, we direct the appellant to deposit Rs. 50 lakhs (Rupees Fifty lakh only) on or before 15th January, 1997. Such deposit can be made by the applicant by making debit in the RG 23A Part II account for Modvat purpose. In case the compliance is reported, the recovery of remaining amount of demand is stayed till disposal of the appeal. To come up for reporting compliance on 24-1-1997.
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1996 (11) TMI 169 - CEGAT, MADRAS
Nitrogen-di-oxide arising in a continuous process is not marketable, hence not excisable ... ... ... ... ..... b.p. 21.1oC. Non-combustible, but supports combustion. Derivation By oxidation of nitric acid, an intermediate stage in the oxidation of ammonia to nitric acid. Containers 125-, 150-, 2000-lb cylinders tank cars. Grades Pure, 99.5 min. Hazard Highly toxic inhalation may be fatal. Tolerance, 3 ppm in air. Can react strongly with reducing materials. Uses Production of nitric acid nitrating agent oxidizing agent catalyst oxidizer for rocket fuels polymerization inhibitor for acrylates. Shipping regulations (Rail) (liquid) Poison Gas label and Oxidizer label. Not acceptable passenger. (Air) Not acceptable. It is seen from the above that while it has various uses, the sale of the same is only in liquid form, as the Shipping Regulations dealt with only the transport of the same in liquid form. Therefore, even the dictionary meaning does not support the fact that it is marketable. In view of the above reasons, we hold that there are no merits in the appeal and the same is dismissed.
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1996 (11) TMI 168 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... other kinds. The blades referred to in the heading are not only blades of hand saws but blades for saws of all kinds. These are specifically attracted by Chapter Heading 82.02. Therefore, the blades in question cannot fall under Heading 82.08. 7. emsp We are supported in our view by two decisions of the Tribunal in Granite (India) v. Collector of Customs and Central Excise, 1990 (50) E.L.T. 536 (Tribunal) and Collector of Customs v. Manjushree Minerals Ltd.,1993 (64) E.L.T. 85 (Tribunal) holding that saw blades of machines fell under old T.I. 82.01/04. Old tariff Heading 82.01/04 took in hand tools and blades for hand or machine saws. Explanatory Note (B) to Chapter Heading 82.02 of HSN at page 1104 refers to saw blades of all kinds, for hand saws and for machines, and for all materials. These aspects support the conclusion we have arrived at that the correct sub-heading is 8202.99, as held by the lower authorities. 8. emsp We find no ground to interfere. Appeal is dismissed.
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1996 (11) TMI 167 - CEGAT, NEW DELHI
Valuation - Demand - Statutory prices vis-a-vis exemption ... ... ... ... ..... liable to pay differential duty, if any, on the supplies made during the period to non-governmental buyers. The peculiar facts and circumstances compel us to hold that this is implicit in the show cause notice and the appellant will not be in any way prejudiced by this direction, since the appellant was all along aware that if the interpretation of proviso (iii) of the notification canvassed was not accepted, the benefit of the notification will be lost. 8. emsp In the result, we set aside the impugned orders and remit the case to the jurisdictional Assistant Commissioner who shall proceed to determine the differential duty payable by the appellant in regard to medicines supplied to non-governmental buyers during the relevant period on the basis that appellant would not be entitled to the benefit of the exemption notification. Before doing so, he shall give particulars of the demand to the appellant and allow personal hearing to the appellant. Appeal is allowed as indicated.
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1996 (11) TMI 166 - CEGAT, MADRAS
SSI Exemption - SSI Certificate - Demand - Limitation ... ... ... ... ..... we have been able to come to is that the certificate is valid from the date of issue. The date of commencement of the production is only given based on the information which is furnished by the appellants to the Small Scale Industries, Directorate directly. Unless the appellants had applied for the certificate and submitted themselves to verification in regard to the date of production as to when they started production this date itself cannot be taken to be a relevant date for the validity of the SSI certificate. We further observe unless there is clear mention in the certificate to show that the certificate would be valid from a prior date the validity of the certificate has to be reckoned from the date of issue of the certificate. In the above view of the matter we therefore hold that the appellants are not entitled to the benefit of Small Scale Industries exemption during the period 1988-89. We, therefore, find no merit in the appeal of the appellant and dismiss the same.
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1996 (11) TMI 165 - CEGAT, NEW DELHI
Modvat - Intermediate product ... ... ... ... ..... nce admitted that carded/combed cotton comes into existence in the process of manufacture, we have to examine whether any rule of Central Excise Rules, 1944 prohibits availment of duty paid on viscose staple fibre under the Modvat scheme. I observe that on cotton, combed or carded, duty chargeable is nil. The only issue remains for examining whether in spite of nil rate of duty the appellants shall be eligible for the benefit of Modvat credit. I have seen the provisos. I find that for the benefit under Rule 57D the intermediate product should be specified under Rule 57A of the Central Excise Rules. In the instant case the admitted position is that intermediate product in the instant case namely cotton carded/combed was not specified under Rule 57A during the material period. I therefore hold that the benefit of Rule 57D(2) shall not be admissible to the appellants. In the result I hold that Modvat credit is not admissible to the appellants. Accordingly the appeal is rejected.
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1996 (11) TMI 164 - CEGAT, NEW DELHI
Modvat - Declaration ... ... ... ... ..... sed upon roads although the excavated or other material could be transported in them over soft ground as well as roads. In fact, certain dumpers are specially designed for working in mines and tunnels as mentioned in HSN itself which have classified them under Heading 8704.10 as vehicles designed for off-highway use. 18. emsp Since the Hon rsquo ble Supreme Court had dismissed the Department rsquo s appeals against the Tribunal rsquo s orders regarding motor vehicle parts used in Kirloskar Cummins Engines of stationary types and dumpers, the criterion of predominant use is to be kept in view And, the Department has also not been able to produce any evidence to show that the quantity in question was used in motor vehicles of a type classifiable under Tariff Item 34 whereas the appellants have produced the catalogue and part catalogue of Kirloskar Cummins in support of their contention which is found to be correct. 19. emsp In view of the above position, the appeal is accepted.
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1996 (11) TMI 163 - CEGAT, NEW DELHI
Tape recorders ... ... ... ... ..... ll in our mind take the products out of the purview of exemption under Notification No. 160/77-C.E. 13. emsp The Collector of Central Excise (Appeals), after analysing the product in question had given a decision that since the words turn table and record player rsquo are not covered by the description given in the notification in question, the combination of a tape recorder/cassette recorder/tape decks or tape players or transistor set with turn table of record player, would not be eligible for the concessional rate of duty provided in the notification in question. After analysing the notification in question and taking note of the goods under consideration, we find that the view taken by the Collector of Central Excise (Appeals), is correct. The case law relied upon by the learned Advocate is not relevant to the facts involved in this case. 14. emsp Taking all the relevant considerations into account, we do not find any merit in both these appeals and the same are rejected.
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1996 (11) TMI 162 - CEGAT, MADRAS
Valuation - Related persons ... ... ... ... ..... e urged is that by reason of supply of know-how the appellants may have supplied the goods at slightly lower price than they would have in case the know-how had not been supplied. If it is established by the department that the know-how had a bearing on the price this extra commercial consideration alone can be added for arriving of the value and for that purpose, a reliance will have to be placed to the Valuation Rules. The circumstance of Section 4(1)(a)(iii) cannot be brought in for that reason. No case in our view has been made out for invoking the provisions of Section 4(1)(a)(iii) in the present case. The price sold by M/s. MICO for the goods manufactured by the appellants was higher by 11 to 25 . This price cannot be taken to be in any way high taking into consideration the nature of the goods involved and the marketing conditions prevailing. In any case, mutuality of interest cannot be read from this factor. The appeal is therefore allowed with the above observations.
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1996 (11) TMI 161 - CEGAT, NEW DELHI
Labelling Machine - Fully Automatic Labelling Machine - Interpretation of Exemption notification
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1996 (11) TMI 160 - CEGAT, NEW DELHI
Modvat on capital goods ... ... ... ... ..... n controls the speed of the machine and the statics convertor panel is also used for speed control and protection of D.C. Motor driving the calendering machine. The calendering machine is undisputably utilised in the manufacture of the final product. In the circumstances they are obviously required to be considered as capital goods in terms of Rule 57Q. The fact that the heading in which they were classifiable was included under 57Q(d) only by virtue of a notification dated 16-3-1995 only shows that whatever was implicit has been made explicit with this inclusion. This notification has also been considered as clarificatory and given retrospective effect in the Tribunal rsquo s order in the case of J.K. Synthetics (supra) cited by the Ld. Counsel. Therefore, whichever way we may look at it the goods are required to be treated as capital goods and therefore entitled to the benefit claimed by the appellants. The impugned orders are therefore set aside and the appeal is accepted.
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1996 (11) TMI 159 - CEGAT, NEW DELHI
Valuation - Commission - Redemption fine - Misdeclaration ... ... ... ... ..... r loading the value at 20 per cent, therefore, cannot sustain. 7. emsp Although the appellants have made the plea that even the 10 per cent has not been paid by them, no serious contest was offered on this count by the ld. Advocate during the present hearing. In fact, in the written submissions, this point has not been pursued. No split-up of this amount is shown in any of the documents. The indent shows the entire amount of Rs. 1,08,000.00 towards commission. Therefore, in this case there is no substantiation to the plea that this amount should be split-up and only that portion should be loaded in the assessable value which represents the real commission. Thus, the appeal succeeds in part. The amount of duty confirmed is reduced from Rs. 1,95,858.00 to Rs. 97,929.00. The fact of mis-declaration has been established and amount of fine prescribed already, being extremely lenient, no inteference is warranted with the other findings. 8. emsp The appeal is allowed in these terms.
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1996 (11) TMI 158 - CEGAT, NEW DELHI
Classification - Appeal ... ... ... ... ..... tated that they had submitted catalogue and the reasoning with their explanation which are also submitted with appeal papers. The Navigation Lights in question meet the standard of Convention on the international regulations for preventing collisions at Sea, 1972 of Inter-Governmental Meritime Consultative Organisation (IMCO). They are in various colours to flash signals to ships around and port installations for the sole purpose of safety warnings for prevention of collisions and they are not common ordinary lighting. They would, therefore, definitely fall under Heading 85.30 of Customs Tariff Act, 1975 . From the Collector (Appeals) order and it appears that the impugned goods are used to flash signals to ships around and port installations for the sole purpose of safety warnings for prevention of collisions. 5. emsp Since Revenue did not file appeal (sic) their claim at this stage cannot be entertained. In view of this, Revenue appeal is rejected and impugned order upheld.
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1996 (11) TMI 157 - CEGAT, NEW DELHI
Project Import ... ... ... ... ..... port does not fall within the ambit of initial setting up. The importer filed a writ petition before the Hon rsquo ble Calcutta High Court, who have overruled such objection raised by Customs. As can be seen, the facts are totally distinguishable. It is further seen that gas cylinders rsquo are required for removal of final product. In the present case, the appellants have been given benefit in respect of pipeline system, for transporting the finished goods. The wheels rsquo do not come within the ambit of pipeline system rsquo , which admittedly comes within Project Import rsquo , as they are part of the Project. The imported ldquo Wheels rdquo are required for manufacturing wagons rsquo , which transport the raw material from port to the factory premises. Such transport vehicles and equipments have been denied the benefit in the PSEB rsquo s case and Toyo Engineering rsquo s case cited supra. Hence, we do not find any merit in these appeal, and hence, the same are rejected.
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1996 (11) TMI 156 - CEGAT, NEW DELHI
Modvat - Triethylene Glycol ... ... ... ... ..... d for filtering the liquid polymer for manufacture of final product. Hence it is used for maintaining of the filters only. Therefore it cannot be said to be used in the process of manufacture of final product i.e. Polyester chips. 6. emsp Regarding the submissions made by the appellants that input TEG has not been specified in the list of ineligible inputs mentioned in the Annexure 2 in the Trade Notice No. 62/91 Misc. No. 17, dated 7-6-1991 appearing in 1991 ECR Volume 35. In that Annexure at S.No. 15 it is mentioned that all the inputs for maintenance of plant and machinery or for testing of machine effectively have been declared as ineligible input. Since the TEG is used for the maintenance of only filters, hence it is also ineligible input in terms of this trade notice. 7. emsp Since the TEG is used for cleaning the filters only, hence Modvat credit in TEG is not admissible to the appellant. Hence we do not find an infirmity in the impugned order. The appeal is dismissed.
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1996 (11) TMI 155 - CEGAT, NEW DELHI
Refund - Limitation ... ... ... ... ..... claim for the purpose of Section 11B of the Act, it will always be barred by time in view of the requirement of determination of base period and base clearances by the Assistant Collector and that a manufacturer who stakes a claim must be deemed to have put forward a claim for refund by staking of the claim, namely, the only declaration that is required to be submitted by the manufacturer. 6. emsp Going by the above logic, we find that the declaration in this case was given on 17-9-1976 which was within six months from the past clearances. It has to be taken that thereby respondent staked a claim in respect of clearances to be made thereafter. Even otherwise we find no difficulty in treating the latter date, 6-6-1976 as effective refund claim since all necessary averments in support of refund claim are present therein. We, therefore, agree with the Collector (Appeals) that refund claim was within time. 7. emsp We find no ground to interfere and accordingly dismiss the appeal.
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1996 (11) TMI 154 - CEGAT, NEW DELHI
Non-stick cookwares ... ... ... ... ..... t takeaway from it the character of an aluminium utensils. The Learned Collector has rightly relied upon the ratio of Hon rsquo ble Apex Court rsquo s judgment in the case of Union of India and Others v. Tata Iron Steel Co. Ltd. as reported in 1977 (1) E.L.T. (J 61) (SC), where the Hon rsquo ble Court observed that ldquo the High Court rightly said that the Notification does not say that the exemption would not be available if duty-paid pig iron is mixed with other non-duty paid materials. If the intention of the Government were to exclude the exemption to duty-paid pig iron when mixed with other materials then the notification would have used the expression rdquo only or ldquo exclusively rdquo or ldquo entirely rdquo in regard to duty-paid pig iron. The object of the notification was to grant relief by exempting duty-paid pig iron . 7. emsp In view of this, we do not find merit in the Revenue appeal and, therefore, we reject the Revenue appeal and uphold the impugned order.
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1996 (11) TMI 153 - CEGAT, NEW DELHI
Reference to High Court - Modvat ... ... ... ... ..... levant and negatory. 5. emsp In their judgment in the case of S.B.S. Organics (supra), the Tribunal had held that the instructions as to the permissible number of endorsements were purely administrative in nature and the facilitation could be extended further as long as there was no danger to the revenue. The text of the two instructions, itself, shows that the instructions do not receive their power from the provisions of Rule 57G. The Rule specifies a gate pass as an eligible document. A gate pass would remain a gate pass whether or not it is endorsed subsequently. An endorsed a gate pass does not become a separate document which has to be declared to be an eligible documents in terms of the residual power conferred on the Board under the said Rule. Therefore, the claim made in the reference application is based on wrong appreciation of the law. I, thus, find that the applicant has failed to bring out any question law in the application. The same is, accordingly, dismissed.
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1996 (11) TMI 152 - CEGAT, NEW DELHI
Stay - Appeal ... ... ... ... ..... goods were cleared to other manufacturers for further manufacture of Dettol rsquo . Therefore classification under sub-heading No. 2906.90 was appropriate and the appellate authority has erred in ordering the classification under 3003.30. 8. emsp We observe that prima facie the Department has got a strong case on both counts. Once the A.C. had already passed an appealable order, any subsequent communication in the form of letter dated 27-5-1988 does not appear to be appealable decision or order. 9. emsp That apart as regards the classification also it is observed that the definition of medicament as indicated in the Chapter Note 2 of Chapter 30 is to be kept in view and prima facie it does not appear to have been satisfied in view of the contention of the Department that the product is being cleared in tankers for manufacture of Dettol rsquo by other manufacturers. In view of the above position, the Department rsquo s request for stay of the operation of the order is granted.
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