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Showing 201 to 220 of 437 Records
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1997 (3) TMI 251 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... . - 1996 (88) E.L.T. 693 (Tribunal) - had occasion to examine the classification forging for motor cycle parts. This Tribunal held that considering the processes to which these forgings had to be subjected to subsequent to importation, could not be considered as unfinished articles having essential character of the complete article, and therefore, they were classified under Heading 7608/16 of the erstwhile Customs Tariff and not under Heading 84.06 ibid. The Tribunal also discussed the previous cases like Collector v. Bajaj Auto Ltd. but arrived at a decision that articles do not have essential character of finished articles. 7. emsp As discussed hereinbefore these aluminium tubes cannot, in the form in which they are imported, be considered as an identifiable part of a photocopying machinery because they have not attained the essential character which is attained only after selenium coating. 8. emsp In view of this, we reject the Revenue Appeal and uphold the impugned order.
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1997 (3) TMI 250 - CEGAT, NEW DELHI
Modvat - Parts of machine - Manufacture ... ... ... ... ..... asis the clarification given by the Board was held to be not correct. This ratio will apply to the present case where the subject items are used as packing materials in relation to the manufacture of the final product of the appellants. Manufacture is defined in Section 2(f) of the Act as including any process incidental or ancillary to the completion of the manufactured product and accordingly packaging the commodity Nylon or Polyester Filament yarn in suitable packages for marketing will be covered in the manufacturing process. Goods used in such process of completion will be goods used in the manufacture of such finished products. The added expression ldquo in relation to rdquo (the manufacture) expands the scope of such use and clinches the matter in favour of the appellants. 8. emsp Respectfully following the Tribunal decision in Union Carbide Ltd. and the High Court of Madras judgment in Ponds India Ltd. case, I set aside the order appealed against and allow the appeal.
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1997 (3) TMI 249 - CEGAT, CALCUTTA
Penalty - Appeal by Department ... ... ... ... ..... nature. Penalty under Section 112(b) which has been invoked in the present circumstances, can be imposed only on a person concerned provided he has reason to believe that the gold was liable to confiscation. It cannot be said on the basis of evidence on record in this case including the statement of the respondent that the respondent could have reason to believe that the content of the packets which was given to him were liable to confiscation under the Customs Act. While I do not agree with the observations of the adjudicating authority that penalty under Section 112(b) is not required to be imposed because the respondent was only a carrier but I find on the basis of the over-all evidence on record that there was no warrant for imposing any penalty on the respondent. Consequently, I do not find any substance in the Revenue rsquo s appeal for modifying the adjudicating authority rsquo s order by way of imposition of penalty on the respondent. Appeal is, therefore, dismissed.
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1997 (3) TMI 248 - CEGAT, NEW DELHI
Reference to High Court ... ... ... ... ..... Court allowed, the writ petition filed by the assessee who were operating under the Modvat credit is one and the same. Accordingly unless until it could be shown that those driving benefit under the Modvat scheme and who wants to avail the exemption under Notification No. 1/93. In view of the ratio of the decision of the Hon rsquo ble High Court in Ganesh Metal Processing Industries Ltd., I do not find merit in the question of law mentioned at No. 1, 2, 3 and 5 in the application filed by the Revenue. 8. emsp In respect of question No. 4, whether provisions of explanatory notes having appended to Finance bill will apply to unregistered units also, I find that this point was never raised before the Tribunal at the time of hearing of the appeal. Therefore applicants are not entitled to take up this point in the reference application for the first time. In view of the above discussion, I do not find any merit in the reference application. The reference application is dismissed.
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1997 (3) TMI 247 - CEGAT, NEW DELHI
... ... ... ... ..... SSI exemption under Notification No. 175/86-C.E., dated 1-3-1986, therefore for being declared unit, the appellants were not under the Licensing Control of the respondents. The appellants applied for necessary registration under the Central Excise Rules, 1944 and L4 Licence was granted to the appellants on 1-10-1990. Thereafter the appellants filed a declaration under Rule 57G of the Central Excise Rules, 1944 for availing the benefit of modvat scheme on 4-10-1990. Therefore under this situation I do not find any infirmity in the impugned order whereby it was held that appellants were not entitled for modvat credit before 4-10-1990. In respect of the inputs lying in the stock on the date of filing declaration dated 4-10-1990, the appellants had not approached the authorities to consider their case under Rule 57H of the Central Excise Rules, 1944. In view of the above mentioned facts and circumstances, I do not find any infirmity in the impugned order. The appeal is dismissed.
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1997 (3) TMI 246 - CEGAT, NEW DELHI
Refund - Goods cleared on duty payment - Exemption notification ... ... ... ... ..... AL 6 to the jurisdictional Central Excise authorities and had to obtain L-6 licence. Thereafter on the request of the applicant, CT-2 certificate had to be issued by the concerned Central Excise Range. It is on the strength of such CT-2 certificate that the goods will move from the originating factory under the relevant exemption. The copies of the CT-2 certificate had to be filed with the relevant monthly returns. It is further provided under Chapter X Procedure that in case the goods are not satisfactorily accounted for then the duty will be chargeable. 5. emsp It is seen that with regard to the conditional exemption notification of the nature, as in the proceedings before us, the procedural requirements are as essential pre-requisite and no refund could be sanctioned in the absence of the required compliance of the exemption notification. 6. emsp Taking all the relevant facts and considerations into account we do not find any merit in this appeal and the same is rejected.
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1997 (3) TMI 245 - CEGAT, NEW DELHI
Valuation - Related person ... ... ... ... ..... diture. 4. emsp The show cause notice did not allege any reason to indicate mutuality of interest between the two concerns except that there was some common partners. Respondent admits before us that there were three common partners. Particulars such as constitution of the two firms, the number of other partners in the two firms and the management of the two firms were not referred to in the show cause notice or in the order passed by the Assistant Collector. Mere commonality of a few partners would not be sufficient to show that the two concerns have mutual interest in the business of each other. 5. emsp For the reasons indicated above, we hold that the Collector (Appeals) was justified in coming to the conclusion that there was no ground to direct the assessable value of the respondent rsquo s products to be based on the basis of the prices at which M/s. Kalatmak was selling to buyers. The appeal is accordingly dismissed. Cross objection being merely supportive is rejected.
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1997 (3) TMI 244 - CEGAT, MADRAS
Appeal - Limitation - Condonation of delay - Stay/Dispensation of pre-deposit ... ... ... ... ..... nies thereafter. 5. emsp The Learned lower appellate authority has not doubted the plea of the Learned Consultant as to the death of his sister and the circumstances under which he had to be away. Since the consultant has filed an affidavit and the circumstances set out in the affidavit are not doubted the credence has to be given to the consultant rsquo s plea. In the present case therefore I hold the appeal could not be filed in time for bona fide reasons and for that reason I hold that the delay of 18 days in filing the appeal beyond the period of three months is condonable. I hold that the Learned lower authority rsquo s order is not sustainable. I, therefore order dispensation of the pre-deposit of the amount as demanded and set aside the order of the Learned lower authority for de novo adjudication after affording the appellants an opportunity of personal hearing on merits and after consideration of plea under Section 35F .............. Appeal is thus allowed by remand.
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1997 (3) TMI 243 - CEGAT, MADRAS
Classification ... ... ... ... ..... e appellants goods for the purpose of classification cannot be considered as pipe but only as a pipe fitting. The appellants reliance on ISI does not advance their cause as in the ISI the goods have been described only as Special and defined as under at 1.1. ldquo 1.1 This standard lays down requirements and methods of tests for steel cylinder reinforced concrete specials for steel cylinder reinforced concrete pipes confirming to IS 1916-1963 having nominal internal diameter from 200 to 1800 mm. Specification for steel cylinder reinforced concrete pipes. 8. emsp The goods in question it is seen have not been equated with pipes. The use of the good is specific i.e. providing a joint between pipes laid in straight lines. This use as seen from the above is akin to that of pipe fittings. The ld. lower authority in our view has therefore rightly held that the goods are to be condidered as pipe fittings falling under tariff heading 7307. 9. emsp The appeals are therefore dismissed.
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1997 (3) TMI 242 - CEGAT, NEW DELHI
Valuation - Price variation of comparable goods - Legal fiction ... ... ... ... ..... tor rejected the invoices relied on by the respondent since the sales thereunder were in June and August, 1994 and adopted the invoice showing sale at Rs. 245.00 per quintal in April, 1994. According to the respondent, they produced before the Collector (Appeals) invoices of March and April, 1994 evidencing sale at Rs. 150.00 per quintal. Whatever be the ordinary price at which other assessees sold comparable goods at or about the relevant time should be adopted as the basis for valuation. If there was price variation, the adjudicating authority could arrive at the average price for valuation under Rule 6(b)(i) of the Rules. The case has to go back to the adjudicating authority for determination of value and duty payable. 11. emsp The impugned order is set aside and the case is remanded to the jurisdictional adjudicating authority for decision afresh in accordance with law and the observations in this order after granting personal hearing to the respondent. Appeal is allowed.
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1997 (3) TMI 241 - CEGAT, NEW DELHI
... ... ... ... ..... e ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal mdash mdash -. rdquo and it has already been held in the case of H.M.T. Limited that it is the value declared by the manufacturer of the goods that forms the basis for assessment and not the price at which the goods are subsequently sold by a purchaser. 10. emsp This observation was made in a case in which a question had arisen relating to the value of the goods obtained under Rule 196A and later disposed of. The bench had in this connection relied on the ratio of the judgments in the case of M/s. Tata Engineering and Locomotives Ltd. (order no. 251/89-A, dated 3-7-1989) and M/s. Ashok Leyland Ltd. (order no. 767-768/86-B1, dated 19-12-1986). 11. emsp We are of the view that the ratio of the Tribunal rsquo s order in the case of H.M.T. Ltd. applies to the present case also. Hence, respectfully following the same, we dismiss the department rsquo s appeal.
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1997 (3) TMI 240 - CEGAT, NEW DELHI
Rotors and stators fixed with shaft of pump to make mono block pump ... ... ... ... ..... only as mono block pump and the electric motor does not come into existence in an identifiable and separable manner. 3. emsp The matter relates to the old Central Excise Tariff when under T.I. 30 electric motors and parts of electric motors and parts of electric motors including rotors and stators were separately classifiable. There was a provision that if rotors and stators after paying duty are used in the manufacture of electric motors then set-off will be available. The respondents had already paid duty as applicable to the parts of electric motors and both the Asstt. Collector and the Collector (Appeals) had held that electric motor does not come into existence in the present case in an identifiable manner during the course of manufacture of mono block pumps. 4. emsp Taking all the relevant considerations into account, we find no infirmity in the view taken by the Collector of Central Excise (Appeals), Bombay, and as a result, the appeal filed by the Revenue is rejected.
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1997 (3) TMI 239 - CEGAT, NEW DELHI
Foley’s catheter - Hospital equipment - Words and Phrases - `Consumable’ ... ... ... ... ..... ugh different stage of production and for such different stages, there would exist one or more intermediate acts of consumption. From this ruling also it is clear that the term lsquo consumable rsquo has been given the meaning of an article getting used up during the course of manufacture. Likewise, the Kerala High Court in the case of Chirukandan v. Supdt. of Central Excise, as reported in 1984 (15) E.L.T. 7 has held relying on the above Supreme Court rsquo s judgment, that the term denotes production or manufacture of a new article from the raw material. In view of the understanding placed by the Court rsquo s to the term consumable item rsquo and the Tribunal rsquo s judgment in the Indian Telephone Industries and further the item in question having been held as life saving equipments, we have to hold that the lower authorities considering the items as consumable is out of context and requires to be negatived. Thus the impugned order is set aside and the appeal is allowed.
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1997 (3) TMI 238 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... that the direction contained in clause (3) of the impugned order is unsustainable in law. When we expressed this view during the hearing Mr. Hidayatullah requested that in such a case the matter be remitted to the High Court and the Court be left free to dispose of the writ petition according to law. 11. The appeal is accordingly allowed, the order under appeal is set aside in its entirety and the matter is remitted to the High Court for disposal in accordance with law. We reiterate that we express no opinion upon the maintainability or the merits of the writ petition. That is for the High Court to consider. There shall be no order as a costs. 16. emsp In view of the Hon rsquo ble Supreme Court rsquo s judgment, we have to hold that the demands are time barred and thus, claims which admittedly fall within the ambit of strips rsquo , would require to be rejected as time barred. 17. emsp In that view of the matter, the impugned orders are set aside and the appeals are allowed.
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1997 (3) TMI 237 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ew Delhi, 1996 (81) E.L.T. 628 (Tribunal), the issue involved was the classification of iron and steel elastic rail clips produced by the process of forging. The period involved was prior to 1-8-1983, when the Central Excise Tariff relating to iron and steel was not aligned with the Customs Tariff (which was in turn based on BTN). The consideration in that decision were entirely different. 17. emsp In view of the above discussion, the view taken by the learned Collector of Central Excise (Appeals), Bombay, that the goods in question were un-wrought zinc, was not correct. Accordingly, the goods in question were not eligible for exemption under Notification No. 180/84-C.E., dated 1-8-1984, as applicable to unwrought zinc. 18. emsp Taking all the relevant facts and circumstances into account, we set aside the impugned order-in-appeal passed by the learned Collector of Central Excise (Appeals), Bombay, and a result, the appeal filed by the Revenue is allowed. Ordered accordingly.
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1997 (3) TMI 236 - CEGAT, NEW DELHI
Exemption - Classification - printer ... ... ... ... ..... 8th Oct., 1987, from the Department of Electronic placed at Page 23 of the appeal papers categorically indicates that Printer Mechanism belongs to the category of Line Printers. Department of Electronics again vide their letter dated 12-2-1997, submitted by the appellants as additional evidence, clarifies that printer head is a line printer used in the manufacture of electronic calculators. The appellants, therefore, have produced enough evidence in support of their claim that printer heads imported by them are line printers eligible to exemption under Notification 186/87. 3. emsp This is apart from the fact, as indicated by us earlier, once goods were assessed and described in the Bill of Entry as Line Printers, it was not open for Collector (Appeals) to go into a different line of classification and deny them the benefit of exemption which has already been given to them by the Assessing Officer. 4. emsp In view of this, we set aside the impugned order and allow the appeal.
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1997 (3) TMI 235 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... , in view of Notification 257/88, that these are parts having general application. Chapter Note 7 indicates that Central Govt., having regard to the nature of goods being parts having general application notifies the goods described in the Table for the purpose of Clause (d) of Note 7. In other words, the legislature clearly ruled that parts classifiable under CTH 84.81 are parts having general application. We cannot go beyond it and hold that even when legislature notifies goods falling under Chapter 84.81 as goods having general applications, some goods even while falling under 84.81 do not have general application. The conclusion is inevitable that parts falling under Heading 84.81, being parts having general application, and are notified as such by Central Govt. in exercise of powers conferred on it under clause (d) of Chapter Note 7 of Chapter 98, are excluded from purview of Chapter 98.06. 6. emsp In view of this, all appeals are rejected and impugned orders are upheld.
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1997 (3) TMI 234 - CEGAT, MADRAS
Modvat credit ... ... ... ... ..... e pleas of the appellants therein, it was held that the above two items are not eligible for Modvat credit under Rule 57A. What emerges from the above is that unless it can be shown that an item in question for which Modvat credit is claimed participate in the manufacturing process of the notified finished product in the manner as set out in the larger bench decision in the case of Union Carbide (cited supra), the benefit cannot be given. In the present case, the belt only provides the function of carriage of the goods and can not be taken to be participating in the manufacturing process. The plea of the appellants that the function performed by the belt in question is like that of release paper cannot be accepted as the belt is used not for its release function for use of carriage of material and its surface has been made smooth and non-sticky by use of teflon only to ensure use of carrier function and to enable repetitive use. In the above background we dismiss the appeals.
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1997 (3) TMI 233 - CEGAT, MADRAS
Books - Children’s colouring books are books of general interest ... ... ... ... ..... drawing books are considered as books, the controversy narrows down only to the point whether these are of general interest. The books of general interest are to be considered in contradistinction to the books which are of interest to the specialist as clarified by the Board. Some of the books of general interest may have universal acceptance and readership while the others may be for a certain segment of the population or some books may be published for certain targeted population. Just because the targeted population is limited does not make the book anything less than a book of general interest. In the present case the books for children can be considered as books of general interest. In the above view of the matter we hold that the benefit of Notification 61/88 in the context of the books which are held to be of books of general interest is available. In that view of the matter we allow the appeal of the appellants. Consequential relief in the above terms may be allowed.
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1997 (3) TMI 232 - CEGAT, MADRAS
Books - Children’s colouring books are books of general interest ... ... ... ... ..... drawing books are considered as books, the controversy narrows down only to the point whether these are of general interest. The books of general interest are to be considered in contradistinction to the books which are of interest to the specialist as clarified by the Board. Some of the books of general interest may have universal acceptance and readership while the others may be for a certain segment of the population or some books may be published for certain targeted population. Just because the targeted population is limited does not make the book anything less than a book of general interest. In the present case the books for children can be considered as books of general interest. In the above view of the matter we hold that the benefit of Notification 61/88 in the context of the books which are held to be of books of general interest is available. In that view of the matter we allow the appeal of the appellants. Consequential relief in the above terms may be allowed.
............
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