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Showing 201 to 220 of 444 Records
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1999 (3) TMI 254 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... astings have the ldquo essential character rdquo of products under Chapters 84, 85 and 87, such lsquo castings rsquo should be deprived of their most appropriate and only classification. Such an interpretation of Rule 2(a) is unintenable. It will create clashes within different headings and disturb their harmony. Similar view was taken by the Tribunal in the case of Aravali Forgings Limited reported in 1994 (70) E.L.T. 693 and Echjay Industries reported in 1994 (72) E.L.T. 98 and in the case of Paramount Centrispun Castings Limited reported in 1995 (77) E.L.T. 705. 12. emsp Having regard to the case law on the subject as indicated above, we find that the goods were still castings and were correctly classifiable as castings and had not attained the shape as identifiable parts of machine so as to attract classification under T.I. 68. 13. emsp The appeal is disposed of in the above terms. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1999 (3) TMI 253 - CEGAT, MADRAS
Mineral Khaki Dye Liquour - Dutiability of ... ... ... ... ..... sideration by the Tribunal to hold that the product lsquo Ujala rsquo cannot be under Chapter 3204.90 of the C.E.T as claimed by the department. Therefore, under the facts and circumstances of this case merely to hold that the product has come into existence on mixture being utilised captively without proper evidence, cannot be accepted. 7. Further it is noticed that the appellants had been declaring about their product and also about their manufacturing activity. The department was well aware of the same and therefore, it cannot be urged that there are suppression of facts leading to invocation of larger period. It is also noted that there is no cause shown for imposition of penalty in the result, the impugned order is set aside and appeal is allowed. rdquo 5. emsp On consideration of the above findings, we notice that same is totally applicable to the facts of the present case. Respectfully following the ratio thereof, the impugned order is set aside and the appeal allowed.
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1999 (3) TMI 252 - CEGAT, NEW DELHI
Modvat vis-a-vis SSI Exemption - Brand name ... ... ... ... ..... ifferent goods. In the present matter, no doubt, the goods involved is only detergent cake but these are two different detergent cakes in the sense that one detergent cake manufactured by them is affixed with their own brand name which is eligible for the benefit of Notification No. 1/93. The other detergent cake affixed with the brand name of the other person is not covered by Notification No. 1/93. The Collector (Appeals) was not justified in his findings that the appellants have, simultaneously, availed of clauses 1(a)(i) and 1(a)(ii) of the notification. As rightly submitted by the ld. Counsel, the detergent cake, affixed with the brand name of other person, is outside the purview of the notification by virtue of para 4. In view of these facts and following the ratio of the Tribunal rsquo s decision in Faridabad Tools case (supra), we hold that the appellants were entitled to avail of the Modvat credit at nil rate of duty simultaneouly. Accordingly, the appeal is allowed.
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1999 (3) TMI 251 - CEGAT, CALCUTTA`
... ... ... ... ..... tance, viz. manufacture of the final product. I am therefore of the view that I cannot accept the argument of ld. Counsel. 6. emsp Ld. Counsel also cited the judgment of the two Member Bench of the South Regional Bench in P.K.B.K.S. Spinning Mills Ltd. When I go through the said judgment I do not find that the said judgment would be applicable to the facts of this case. It is true when I look into the head-note it may give an impression that lose in weight or in such type of things due to dryage occurring in transit, which may take us to a conclude that lose occurring, in such circumstances Modvat is entitled to be taken. In my view the provisions of 57A is very clear. Therefore on facts the said judgment is distinguishable. I am of the view that in this case the appellant has not shown that the input has been used in or in relation to the manufacture of final product. Hence in my view appeal is dismissed. As the appeal has been dismissed, stay petition also gets disposed of.
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1999 (3) TMI 250 - CEGAT, NEW DELHI
SSI Exemption - Brand name of customer affixed on goods ... ... ... ... ..... entioned above. To this extent the impugned order is modified, otherwise we confirm the finding of the same. 3. emsp Before we part with this order, we must also mention the reliance placed by the learned JDR on Apex Court rsquo s judgment in the case of U.O.I. v. Paliwal Electricals Pvt. Ltd. reported in 1996 (83) E.L.T. 241 and Tribunal rsquo s judgment in the case of C.C.E. v. Wood rsquo s Galmour Industries reported in 1991 (54) E.L.T. 153 (Tribunal). We are of the view that the said judgments are not applicable in the present case inasmuch as the proviso of para 7 was not referred to in the said judgments. Further, the judgment of the Apex Court was essentially on the constitutionality of para 7 which was upheld by the Apex Court. It has nothing to do with the problem before us. Consequently, the aforesaid judgment relied upon by the learned JDR of the Revenue have no application in the facts and circumstances of this case. 4. emsp Appeal disposed of in the above manner.
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1999 (3) TMI 249 - CEGAT, NEW DELHI
Appeal - Restoration of - Stay order ... ... ... ... ..... heir own case and in the same facts had explained the scope of the discretionary power vested in the Tribunal for considering prayer for waiver of pre-deposit of the amount adjudged before the appeal is heard on merits. He also had drawn attention to the grounds on which their miscellaneous application was dismissed by the Tribunal on 25-5-1998. Having regard to these submissions, we are of the view that in these peculiar circumstances of the case, the ends of justice demand their prayer for restoration of appeal be granted. 4. emsp Accordingly, ROA application is allowed and their appeal is restored to their original number. We make it clear that we are not expressing any opinion on the prima facie merits of the case or admissibility of any other ground which the appellants may take in support of their stay petition. ROA application is disposed in the above terms. 5. emsp Miscellaneous Application No. E/Misc/8/98-NB filed by the applicants be posted for hearing on 23-3-1999.
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1999 (3) TMI 248 - CEGAT, CALCUTTA
... ... ... ... ..... ingle Member. 6. emsp In deciding the case in para 4 of the said judgment he has held that without the use of the subject material, the removal of glass article or mold will not be easy and the glass article form may crack or break due to the glass surface sticking to the mold surface. He further held that it is necessary to create an inter-face between the two surfaces to facilitate easy detachment of the glass article from the mold. The lubricating oil thus participates in the manufacturing process of the final product. 7. emsp Shri Roy on behalf of the department states in an emphatic way that the input is not used in the manufacture of the final product, but is applied to the machine which manufactures the final product. In view of the observation of the ld. Single Member referred to by me in the earlier portion of this Order completely answers the argument of the ld. DR. Appeal of the assessee allowed with consequential relief to the appellants, if any, according to law.
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1999 (3) TMI 246 - CEGAT, MUMBAI
Stay/Dispensation of pre-deposit - Valuation ... ... ... ... ..... ese certificates would prima facie constitute evidence of actual payment of turn-over tax equalised freight and sales tax. We also note that the applicants have already paid Rs. 3.46 crores and furnished a bank guarantee for Rs. 2.50 crores. The Commissioner (Appeals) has also dealt with the applicants submission that there is a calculation mistake and that the differential duty as per the applicants rsquo submission that the duty demand would come down to Rs. 9.47 crores may be checked up and verified and, if any mistake is found, the same should be corrected and amount so arrived at would be the duty to be confirmed. Having regard to the above, we hold that the applicants have made out a prima facie case for waiver. We therefore direct that the bank guarantee executed should be kept alive till the pendency of the appeal and subject to this condition, dispense with the requirement of pre-deposit of duty and penalty and stay recovery thereof during the pendency of the appeal.
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1999 (3) TMI 245 - CEGAT, MUMBAI
Penalty - Import trade control ... ... ... ... ..... arance of the goods, if otherwise not. 6. emsp A penalty of Rs. 50,000/- has been imposed on the importer under Section 112. Advocate for the appellant asked for a determination as to the liability to penalty, independently of the consideration relating to eligibility to import of goods. We are persuaded by this contention that the issue at very least is arguable with regard to the eligibility them not to be considered consumer goods and the applicability of exim scrips. We note there is no contention that the importer misdeclared the goods or otherwise tried to seek import, which would not have otherwise not available. The facts before us do not justify imposition of the penalty. The penalty imposed is set aside. 7. emsp The Commissioner shall decide on the eligibility to import on the basis of exim scrips submitted by the appellant and within two months from the date on which they are submitted, according to law. 8. emsp Appeal accordingly allowed. Impugned order set aside.
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1999 (3) TMI 244 - CEGAT, MUMBAI
Modvat - Higher notional credit ... ... ... ... ..... , the inputs were cleared by the small scale manufacturers before 31-3-1993. But the inputs were received in the factory thereafter when Notification No. 175/86 was no longer in existence. On this ground both the lower authorities denied higher notional credit. Before the lower authorities and before the Tribunal reliance is placed on the Collector (Appeals) order reported in 1994 (72) E.L.T. 990. The Collector (Appeals) in the impugned order has disagreed with the findings of the Collector (Appeals) in the above reported case and correctly so. The provisions reproduced above extended the benefit only where such inputs were received (Emphasis added) in the user factory and did not cover the situation where such receipt was subsequent to the cessation of the notification. The succeeding notification did not have a similar provision. 4. emsp I find that the Collector (Appeals) had correctly analysed the provision of the notification. His order sustains. The appeal is dismissed.
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1999 (3) TMI 243 - CEGAT, CALCUTTA
Valuation - Contract price ... ... ... ... ..... buyer M/s. Albert David was a commercial relationship. Therefore the price charged by the appellants from their buyer constituted assessable value in terms of Section 4(1)(a) of the Central Excise Act, 1944. The appellant was also not selling the goods in wholesale at a price fixed under any law (the price was a mutually agreed contract price). Therefore, this was not a case covered by Section 4(1)(a)(ii) of the Central Excise Act, 1944. The contract between the appellants and their buyer makes it clear that the price charged includes all elements of manufacturing, like cost of raw materials, cost of conversion and manufacturing profit. In the circumstances, there was no justification for rejecting the appellants rsquo sale price as assessable value. There was also no warrant for treating the sale price of the appellants as a price fixed under any law. Accordingly the appeals are allowed with consequential relief, if any, to the appellants and the impugned Order is set aside.
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1999 (3) TMI 242 - CEGAT, NEW DELHI
Adjudication ... ... ... ... ..... authority viz., Commissioner of Central Excise and Customs, Indore. 2. emsp Ld. SDR Shri Satnam Singh has no objection to the aforesaid suggestion of the ld. Advocate. 3. emsp We have gone through the impugned order as also the miscellaneous application. We find sufficient force in the submissions of the ld. Advocate. Consequently we set aside the impugned order and remand the matter to the aforesaid Commissioner of Customs for readjudication. He should take into account the new facts and the documents brought forth in the subject miscellaneous application on the file of the Tribunal and decide the case de novo in accordance with the principles of natural justice. The appeal is thus allowed by way of remand. At this stage ld. Advocate submits that it is desirable to fix a time frame for readjudication by the Commissioner as the matter relates to the year 1989. Agreeing, we expect the Commissioner to decide the matter within three months from the date of receipt of this order.
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1999 (3) TMI 241 - CEGAT, NEW DELHI
Appeal - Early hearing ... ... ... ... ..... , Vice President . Matter being of classification under the Customs Tariff, is of recurring nature. Miscellaneous Application is allowed. Case fixed for 17-5-1999.
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1999 (3) TMI 240 - CEGAT, MUMBAI
Stay/Dispensation of pre-deposit - Dutiability on captive consumption ... ... ... ... ..... w of its unstableness. 4. emsp The contention in the stay application is essentially that the Glyoxal rsquo on which duty has been demanded is only used as part of the raw material in the manufacturing process and therefore, cannot be subjected to duty. It is also contended that a claim under Section 17 of the BIFR Act is pending before the board. 5. emsp The fact that a commodity is used to manufacture another commodity does not itself justify non payment of duty on it. Goods manufactured and captively consumed are also liable to duty in view of provisions of Rules 9 and 49. The contention that there is some proceedings pending before the Board for Industrial and Financial Reconstruction (BIFR) is not substantiated with any evidence and there cannot be acceptable. Accordingly, we direct the applicant to deposit within two months from the receipt of this order a sum of Rs. 4 lakhs. Upon such deposit we waive deposit of remaining sum of duty and penalty and stay their recovery
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1999 (3) TMI 239 - CEGAT, MUMBAI
Stay/Dispensation of pre-deposit ... ... ... ... ..... Heading 84.15 or 84.19 during the period of investigation. It will, therefore be more reasonable to conclude prima facie that introduction of sub-heading (10) was an attempt to categorise some of the goods classifiable under Heading 84.19. 6. emsp We also note that the applicant had already paid the duty demanded. Further, there is prima facie no other reason as to why notice could not have been issued within the six months period which came to an end on 30-9-1997 the last piece of investigation having been completed on 14-8-1997. Under these circumstances, we are of the view that the applicant has a strong prima facie case. There is another demand demanded on the ground that a delay of 5 days in receipt of inputs which was sent out of processing under Rule 57F(3) credit of amount of Rs. 67,000/-. Considering the delay was marginal applicant has again a strong prima facie case in its favour as duty has been paid. We, therefore, waive deposit of penalty and stay its recovery.
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1999 (3) TMI 238 - CEGAT, CALCUTTA
... ... ... ... ..... ken place prior to the said date of commencement of the said provision. We feel that this is a reasonable argument. As far as the imposition of penalty under these circumstances are concerned, the Tribunal in its judgment Gomti Carbon Dy-Oxide and Ors. v. C.C.E. - 1998 (28) RLT 807 it has been held that the penalty under Section 11AC is not imposable in respect of the demand pertaining to period prior to September, 1996. In this case the period is from 1-4-1993 to August 1997. At least major portion of it is a period prior to 28-9-1996, under which penalty is not imposable. However we find in the show cause notice the provision of Section 11AC and under Rule 173Q have been invoked. Hence while setting aside the portion of the Order relating to the imposition of penalty under Section 11AC, we remand the same to the Collector for considering the case afresh for imposition of penalty under Rule 173Q of the Central Excise Rules, 1944 after observing principles of natural justice.
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1999 (3) TMI 237 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... ed SDR fairly submitted that the Department has accepted the said order. 3. emsp The respondents have also moved a Misc. application for producing additional evidence regarding process of manufacturing of cement. Shri S.N. Thakkar, learned Advocate, did not press the Misc. application in view of the Department accepting the Tribunal rsquo s order in the case of Gujarat Hightech Industries Ltd. classifying the product under sub-heading 2502.20. 4. emsp We observe that the issue regarding classification of Sulphate Resistant Portland Cement is not more res integra as the Tribunal in Gujarat Hightech Industries Ltd. vide Order No. 384/96-C, dated 22-5-1996 has classified the product under sub-heading 2502.20 after referring to the specification set out in British Institute of Specification ISI Specification and the American Standards Institute. Following the ratio of the said decision we reject the appeal filed by the Department. Misc. application is also dismissed as withdrawn.
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1999 (3) TMI 236 - CEGAT, NEW DELHI
Value of clearances - Clubbing of ... ... ... ... ..... project the correct picture. He had concluded that both the sides were required to make their position more clear and that all the relevant aspects had not been duly considered but were required to be taken into account by the adjudicating authority. He had proposed that the matter be remanded for de novo consideration in the light of his observations and according to law. 26. emsp Taking all the relevant facts and considerations into account, I agree with the Order proposed by the ld. Vice President (now President). Sd/- Lajja Ram) Member (J) Dated 18-2-1999 FINAL ORDER In view of majority opinion, the matter is remanded to the Commissioner for de novo consideration in accordance with law. ensp ensp ensp ensp ensp Sd/- ensp ensp ensp ensp ensp ensp ensp ensp ensp ensp Sd/- ensp (A.C.C. Unni) ensp ensp ensp ensp ensp ensp (S.K. Bhatnagar) Member (Judicial) ensp ensp ensp ensp ensp ensp ensp ensp ensp President ensp Dated 1-3-1999 ensp ensp ensp ensp ensp ensp Dated 1-3-1999
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1999 (3) TMI 235 - CEGAT, NEW DELHI
... ... ... ... ..... been shown by reference to any documents or data that because of the receipt of such deposit the price charged from all the buyers was reduced. There was thus, no justification for dis-regarding the uniform wholesale price which was being charged from all the dealers and adding the element of notional interest of the security deposit to the said price rdquo . 4. emsp It was brought to our notice that following the aforesaid decision, the Tribunal has been consistently taking this view and Shri S.D. Gaur, Consultant also submitted that Board issued a circular as per Circular No. 404/37/88-CX, dated 22-6-1998. 5. emsp In the facts and circumstances, since the issue has already been considered, and concluded by the Apex Court, following the ratio of the aforesaid decision, we accept the contention of the assessee that notional interest on security deposit cannot be included in the assessable value. Accordingly, all the appeals are allowed on this issue with consequential relief.
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1999 (3) TMI 234 - COMMISSIONER OF CENTRAL EXCISE & CUSTOMS (APPEALS)
Classification ... ... ... ... ..... is forthcoming from his order. In fact, it is stated that by such printing, the goods find similar uses in the market. It is also apparent that the appellants are deliberately resorting to printing of motif pictorial designs with the purpose of enhancing the marketability, inter alia, by acceptance of the product for different end uses. 10. emsp Therefore, the said printing is deliberate and not merely incidental, which has broadened the commercial acceptance attributable to the primary use of the goods. Accordingly, I am of the opinion that the subject goods are correctly classifiable under Chapter 49 of the Central Excise Schedule by reasons of the said deeming provision of the said Chapter Note read with decision of the Tribunal in the case of Adhunik Plastic Industries. Impugned order is, therefore, set aside and classification claimed by the appellants on their classification list under Chapter 49 of the schedule is maintained with consequential relief to the appellants.
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