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Showing 201 to 220 of 460 Records
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1997 (1) TMI 274 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... stem (HSN) whereas the present appeal has to do with the Central Excise Tariff Act, 1985 which is aligned to HSN and, further, the Cegat in that decision did not have occasion to consider in details the Explanatory Notes to HSN which we have examined in this case. Hence, the two cases are not comparable, since in this case, the classification of the articles is possible to be determined with reference to the Section Notes and description of the Tariff Entry of Central Excise Tariff Act, 1985. In the circumstances, it has to be held that the pistons for motor vehicle engines produced by the appellants M/s. Meteor Satellite Limited are correctly classifiable under Heading 84.09 Central Excise Tariff Act, 1985. The appeals preferred by M/s. Meteor Satellite Ltd. are, therefore, rejected and the appeal preferred by Collector of Central Excise, Ahmedabad is accordingly allowed. 11. emsp Following the above judgment we allow the Departmental appeal and set aside the impugned order.
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1997 (1) TMI 273 - CEGAT, NEW DELHI
Waste and scrap - Exemption under Notification No. 54/86-C.E., dated 10-2-1986 ... ... ... ... ..... sp The ld. advocate had also submitted that the waste and scrap had not arisen from their inputs i.e. steel sheets but from their final products stampings. After the final products are produced, there is no question of any further waste and the goods are classified and removed on payment of duty. As is seen from the discussion by the Collector of Central Excise (Appeals), the scrap has arisen during the manufacturing process of the stamping and not after the manufacturing process of stamping was complete. After going through the wordings of the exemption notification, we have no doubt that provision I and not provision II of S. No. 3 of the table annexed of Notification No. 54/86-C.E. is applicable in the facts and circumstances of this case and that the view taken by the Collector of Central Excise (Appeals), Bombay does not suffer from any infirmity. 7. emsp Taking all the relevant considerations into account, we do not find any merit in the appeal and the same is rejected.
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1997 (1) TMI 272 - CEGAT, NEW DELHI
Valuation - Interest for deferred payment ... ... ... ... ..... and ndash the claimed rate of interest does not exceed the level for such transactions prevailing in the country where and at the time when the finance was provided. This Decision shall apply regardless of whether the finance is provided by the seller, a bank or another natural or legal person. It shall also apply, if appropriate, where goods are valued under a method other than the transaction value. The conditions stipulated in clause (a) and (b) are satisfied in the instant case. Condition in Clause (c) was not invoked as the importer was not required to demonstrate as indicated regarding the price and rate of interest. 5. emsp In the above circumstances, it is clear that the principle accepted by the Ministry of Finance, Government of India, has also been accepted by the GATT Committee of Customs Valuation. Going by these principles, the amount of US 32 PMT was rightly held to be not included in the assessable value. We find no ground to interfere and dismiss the appeal.
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1997 (1) TMI 271 - CEGAT, NEW DELHI
Demand - Limitation - Exemption - Procedural lapses - Bond - B-8 Bond - L-6 licence ... ... ... ... ..... e an item is produced and utilised within the same factory there is no need for such a licence and in any eventuality of a bond. 15. emsp In any eventuality in the present case the appellants had applied for and were granted the permission and the product was used captively for specified purposes therefore the appellants were entitled to the benefit of notification extended to them. And even if for arguments sake it is said that a bond was necessary it has already been held by the tribunal in a catena of orders that a substantive benefit, if otherwise due, could not be denied merely on account of minor procedural infractions. 16. emsp Furthermore, as all the facts had been declared by the appellants to the authorities and the authorities had granted the necessary permission therefore, the time bar also applies. As the department has not been able to make out any case on merit itself, we set aside the impugned orders and accept the appeals with consequential relief if any due.
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1997 (1) TMI 270 - CEGAT, NEW DELHI
Modvat - Declaration - Demand - Limitation ... ... ... ... ..... tention of the respondent is that Rule 57-I before its amendment did not lay down any time limit for recovery of credit taken. For this contention the respondent has heavily relied upon the judgment of the Gujarat High Court in the case of Torrent Laboratories Pvt. Ltd. As against this the appellants have referred to the Larger Bench decision in the case of Brakes India Limited considered the decision of the Gujarat High Court in the case of Torrent Laboratories Pvt. Ltd. reported in 1991 (55) E.L.T. 25 (Guj.) and held that Rule 57-I is to be read with Section 11A of the Central Excise Act, 1944 even before its amendment on 6-10-1988. In the instant case the demand is for the period when Rule 57-I was not amended. Following the ratio of the Larger Bench decision I hold that the demand is hit by limitation and was time barred. 8. emsp In view of the above findings the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1997 (1) TMI 269 - CEGAT, NEW DELHI
Classification of goods ... ... ... ... ..... or observed, it is a wide description. We have carefully scrutinized the Notes occuring in the HSN relating to this sub-heading. Notes show that description of the entry namely ldquo Electrical Insulator of any material rdquo is limited to insulators which are used for fixing and supporting of fans of electrical conductors as well as insulating them physically from each other and from earth. This description does not cover the products manufactured by the assessees. 5. emsp We have also carefully considered the plea that these products are known in the trade as insulating materials and have also seen dictionary definition of insulating material quoted before us. We observe that where Tariff description gives guidance as to the classification of the particular product, there is no need to refer either to the dictionary meaning or trade parlance. 6. emsp In the result, appeal succeeds. The order of the Collector is set aside and the order of the Assistant Collector is restored.
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1997 (1) TMI 268 - CEGAT, NEW DELHI
Interpretation of statute - Words and Phrases ... ... ... ... ..... interpreting the Notification before us, we have to restrict only to the expression used in the Exemption Notification and it is not permissible to extend the area of exemption. If the coverage is extended to the combinations then the very purpose of exemption to radios and transistor sets will be lost. In view of this, we consider that the Tribunal rsquo s decision referred to above, is not applicable to the facts and circumstances of this case. 10. emsp We have already extracted above the findings of the ld. Collector of Central Excise (Appeals), Bombay, who had held that the scope of the Exemption Notification could not be extended to the combinations. 11. emsp In the facts and circumstances of this case before us in view of the express language of the Exemption Notification, we do not find any infirmity in the view taken by the ld. Collector of Central Excise (Appeals) and as a result, we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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1997 (1) TMI 267 - CEGAT, CALCUTTA
Paint - Aluminium Paint Ready-Mixed comprised in dual pack - Dutiability - Manufacture ... ... ... ... ..... Revenue, would come into existence after the two products namely the Primer paste and the Catalyst, were mixed together by the consumer. It was held by the Tribunal in the said Order that this was not assessable under Tariff Item 15A(1)(i), as contended by the Revenue because the Expoxy Primer Resins were already charged to duty under Tariff Item 15A in its solid form. Therefore, its solution while mixing with Catalyst Solution would not again make it a resin solution. In other words, it was held by the Tribunal that a product which is yet to emerge cannot be charged to duty on the ground that the ultimate product would in any case, emerge later after mixing up the two separately packed products. This case, we are of the view, does not advance the instant case of the Revenue for the same reason that the Revenue cannot charge duty on the product which is yet to emerge. 9. emsp Accordingly, we do not find any substance in the Revenue rsquo s appeals. Hence these are dismissed.
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1997 (1) TMI 266 - CEGAT, CALCUTTA
Classification ... ... ... ... ..... t the catalogue is for standard cast iron and cast steel Stop Valves. Reading the two paras together, the later para which speaks to the effect that ldquo standard material for all our valves, discs and seats is lsquo Platnam rsquo ..... rdquo - would mean that the inner portion of the Valve which comes in contact with corrosive fluid, apart from discs and seats, is made up of or lined up with lsquo Platnam rsquo . Otherwise, the Valves will not serve any purpose. It is futile to assume, as argued by the Revenue, that a manufacturer will use corrosive resistance material in part of the critical portion of the Valve and use non-corrosive material like cast iron or cast steel in the remaining critical portion, thereby defeating the very purpose of using corrosive resisting material at all. We are, therefore, of the view that the correct Heading for classification for the goods in question will be 84.61(2). Hence the appeal is allowed with consequential relief to the appellants.
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1997 (1) TMI 265 - CEGAT, NEW DELHI
Blended wool tops - Manufacture ... ... ... ... ..... nded out of polyester wool and silk, as it has been rightly pointed out that silk and flax were exempt from payment of duty as evident from the memorandum of appeal itself. We agree with the learned DR that the process of blending of duty paid raw material into blended tops is a process of manufacture as blended tops are a totally different commodity from their constituent materials. Regarding violation of principles of natural justice, we find that there is nothing to substantiate the claim of the appellants that representation had been made by them for another date of hearing on the ground of serious illness of the Excise Officer, who was handling the matter. Therefore, we do not agree with the learned Counsel that there has been any contravention of the principles of natural justice. 3. emsp In the result, we hold that Sl. Nos. (i), (ii) and (v) are to be approved at nil rate of duty. The impugned order is modified in the above terms and the appeal disposed of accordingly.
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1997 (1) TMI 264 - CEGAT, MADRAS
cLASSIFICATION ... ... ... ... ..... ing of the expression rdquo similar laminated wood in the same context of classification of block board. Since the CET Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention. 5. emsp The learned DR informs that the goods are of centrifugal type and since there is no averment to the contrary from the respondents and in fact in their letter dated 24-12-1996 they have stated that they are not filing any cross- objection and they have also informed that they are not appearing for the personal hearing in the matter. They described the goods as spin dryer. Spin dryer obviously is a centrifugal dryer. 6. emsp Therefore, in view of the above, we hold that the goods would be classifiable under TI 84.21. The revenue appeal for reclassification under T.I. 84.21 is allowed.
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1997 (1) TMI 263 - CEGAT, NEW DELHI
Demand on Letter of Authority holder - Import by Letter of Authority holder ... ... ... ... ..... ed 11-6-1983 from Passive Components Pvt. Ltd. to Asstt. Collector that the Bill of Entry was filed by M/s. Usha Rectifier on their behalf as per their letter of authority dated l2-4-1982. It is, therefore, clear that information about the actual owner was available to Customs. Section 147(3) requires that all steps to recover duty short levy ought to have been taken against Passive Components Pvt. Ltd. and in case Customs failed to recover such duty, steps could have been initiated to recover duty from the agent i.e. the appellants. The department could be free to issue notice to both the agents and recover this from the agent only if principal failed to pay. Since no such efforts have been made to recover duty from the principals, we hold that duty is not payable by Letter of Authority holder acting as an agent in terms of Section 147(3) of the Customs Act, 1962. 8. emsp In the result, we set aside the impugned order and allow the appeal on limited question of jurisdiction.
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1997 (1) TMI 262 - CEGAT, NEW DELHI
... ... ... ... ..... ad Notes). In the case of Indu Ben Ashok Rao Nalvade v. Dhiraj Lal Surati - 1995 (61) ECR 553 (S.C.), the Supreme Court had held that the first Appellate Authority should re-appreciate evidence and come to the grips of the issue and not follow a casual and cursory approach and that the matter being old should be decided finally instead of remand. 8. emsp In this case, we are only concerned with the applicability of Exemption Notification No. 206/63-C.E. when the Iron and Steel products were made out of steel ingots. We are not concerned with any other exemption. The fact that the steel ingots were cut and broken before use in the final products will not make such steel ingots the semi-finished steel for the purposes of sub-item (1) of Item 26AA. 9. emsp In view of the above, as the facts and circumstances of the case are clear, there is no ambiguity on facts and the legal provisions are settled, we do not consider any merit in this appeal. As a result, the appeal is rejected.
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1997 (1) TMI 261 - CEGAT, NEW DELHI
Modvat taken on basis of original invoice admissible ... ... ... ... ..... document, an amount of Rs. 42,500/- has been denied. I find that the Govt. of India rsquo s orders were clear that modvat credit could be taken on the strength of invoices issued by the manufacturer or their wholesale dealers. In the instant case, I find that not only the manufacturer rsquo s invoice were endorsed but supplier also issued their invoices. The suppliers no doubt were dealers and can be treated as wholesale dealers for the purpose of Section 2(k) inasmuch as they purchased the goods for further sale. In the instant case, I find that there were invoices of issued by the supplier of the goods but for authentically approving of duty paid character of the goods, supplier endorsed the copies of invoices of the manufacturer. Having regard to this fact, I hold that modvat credit was correctly taken on the strength of those invoices. 9. emsp In the result, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1997 (1) TMI 260 - CEGAT, NEW DELHI
Modvat credit ... ... ... ... ..... t can be asserted that Rules of interpretation, Chapter notes, Tariff Headings and Sections contained in the Tariff Act are irrelevant in the context of understanding terms and expressions used in Rules or Notifications. Relevance of such aids of interpretation depends upon the context, the clarity or otherwise of the language used in the provision under consideration, the extent to which aids of construction are needed, and whether the aid so available is repugnant in the context and other relevant factors. It cannot be dogmatically asserted that in all cases, such aids of construction are relevant or safe guide. Relevance or otherwise of these Rules and Sections and Chapter notes or any aid construction depends on the context arising in a given case. 8. emsp Following the ratio of the judgment of the Larger Bench of this Tribunal, we set aside the impugned order and allow the appeal. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1997 (1) TMI 259 - CEGAT, NEW DELHI
Carcass - Demand - Limitation - Suppression of fact - Penalty ... ... ... ... ..... he description as given earlier was partly given on or after 1-3-1986. The appellants contended that they had curtailed the description to suit the requirement of the tariff. We find that the appellants have been manufacturing fenaplast and furnishing C/List about carcass also and thus the entire position was known to the department. There was a difference in description of the same product as given in the C/List submitted before 1-3-1986 and on or after 1-3-1986, there was more reason to investigate the reasons before approval of the C/List filed on or after 1-3-1986. Since the C/List filed on or after 1-3-1986 were approved, we hold that the department was aware of the manufacturing process and the products. In this view of the matter, we hold that the demand beyond six months is not sustainable. 15A. emsp Having regard to all the facts and circumstances of the case, penalty is reduced to Rs. 50,000/- (Fifty Thousands). 16. emsp The appeal is disposed of in the above terms.
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1997 (1) TMI 258 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... termining the correct classification. The Chemical Examiner was required to test and give a report with reference to all the relevant Chapter Notes and the Heading in the face of the appellants rsquo contention supported by an Expert Report from a well-known Institute and it was necessary on the part of authorities below to consider their request and the Chemical Examiner was required to give his report with reference to Chapter Note l(b) of Chapter 34 as well. 13. emsp It is noteworthy that Chapter Note 34.02 covers only certain types of organic surface active agents and washing preparations and cleaning preparations. But, in order to classify the product under this Chapter, it was necessary to see whether the product is hit by Chapter Note l(b) or not. 14. emsp In view of this position, we set aside the impugned orders and remand the matter to the Assistant Commissioner for re-adjudication after obtaining a fresh report and expert opinion in the light of above observations.
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1997 (1) TMI 257 - CEGAT, NEW DELHI
Modvat - Invoice issued by dealers clearly showing particulars of duty paid ... ... ... ... ..... ing facility of the aforesaid Notification No. 15/94-C.E. (N.T.), have to maintain a register in the prescribed form. I find that the document on the strength of which Modvat credit has been taken clearly showed the particulars of duty paid. I also observe that invoices were issued by the wholesale dealers as defined u/s 2(k) of the CESA, 1944. I also observe that there is no dispute about the receipt of the goods in the factory of the appellants. There is no dispute about duty paid character of the goods. There is no dispute about the utilisation of the inputs in or in relation to the manufacture of the final product and also having regard to the fact that it was the transition stage when the irregularities occurred. Having regard to the case law cited and relied upon I hold that irregularities were of technical nature. In the circumstances, I hold that Modvat credit cannot be denied to the appellants. In the result, the impugned order is set aside and the appeal is allowed.
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1997 (1) TMI 256 - CEGAT, MUMBAI
Confiscation - Penalty ... ... ... ... ..... he Canadian goods to Gulab Impex. It has been contended specifically by Shri S.V. Singh the Ld. JDR, that act of Pawan Kumar dated 28-3-1995 was wrong in law. In our view that does not implicate that there has been a wrong act committed by Pawan. We feel that it has not sold the goods which were not banned item when they came within the OGL. Once the goods come within the OGL facts that they had been certain non-explanation as to how there has been proper import by the appellant can the customs authorities confiscate the goods under law? In our view it cannot be done. The Customs authorities has specific powers as mentioned in Section 123 and the provisions of Chapter IV-A of the Act to confiscate the goods. We, are therefore, of the view that on the basis of the evidence, the impugned order, cannot be legally sustained. As we are allowing the appeal on the basis of the evidence we are not dealing with other plea made by Counsel. Appeals are allowed with consequential relief.
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1997 (1) TMI 255 - CEGAT, MUMBAI-I
Modvat - Declaration - Demand - Limitation ... ... ... ... ..... be accepted then it will amount to violence to language mentioned in Rule 57G. In our view under Excise Law all manufactures attract duty under the Act. Entire provisions relating to Modvat Scheme has been evolved to avoid cascading effect and in the instant case it is not in the initiate stage of Modvat as in the cases decided South Regional Bench. 11. emsp In the facts and circumstances of the ease the appellants were not able to show that they have complied with the provisions of Rule 57G. Hence they are not entitled to Modvat credit. 12. emsp As far as the suppression is concerned it is argued by Shri Gurdeep Singh that non-declaration is a mistake and it is suppression which we have to accept it. When the assessee can file RT 12 Returns mentioning the goods why they could not specifically mention it in declaring Rule 57G. It therefore, entitled the department to take longer period of limitation as in our view there is a suppression in this case. The Appeal is dismissed.
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