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Case Laws
Showing 241 to 260 of 465 Records
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1997 (2) TMI 235 - CEGAT, NEW DELHI
Manufacture - Demand - Limitation ... ... ... ... ..... aside this portion of the finding of the Additional Collector. We uphold the finding in respect of granite slabs and granite tiles. 4. emsp On limitation, we agree with the learned Counsel that the period of limitation is to be computed with reference to the date of notice issued by the Additional Collector i.e. 10-11-1989, following the ratio of the Tribunal rsquo s order in the case of Patel Metal Works supra which also considered an identical situation wherein the show cause notice issued by the Additional Collector clearly indicated that it is in place of rsquo rsquo the notice issued earlier by the Superintendent, and that the notice issued by the Additional Collector was in compliance of the judgment of the Hon rsquo ble Gujarat High Court in the case of Gujarat State Fertilizer Corporation. Since the period of limitation would be rec- koned w.e.f. 10-11-1989, we hold that the entire demand is barred by limitation. 5. emsp The appeals are disposed of in the above terms.
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1997 (2) TMI 234 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... nal purposes (for example, in education or exhibition), unsuitable for other uses. rdquo 7.2. emsp It is true that the apparatus is claimed to be for demonstrational purposes only and unsuitable for other uses. That it could be used for other purposes, as held by the Collector (Appeals), is something which has to be proved by the Revenue. No evidence as observed earlier has been led by the Revenue in support of their contention. We have to remember that we are here dealing with classification matter and, for disputing the claim of the appellants, the onus is squarely on the Revenue. No such evidence has been placed before us to disprove the claim of the appellants. On the other hand, the appellants have placed opinion of experts in the field as also the literature from the supplier himself which in clear terms point to the impugned goods as being merely simulators which are used for training purposes only. In view of this, we set aside the impugned order and allow the appeal.
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1997 (2) TMI 233 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... eal and before the lower authorities contended that it is a part used in R.G. Heat Exchangers, whereas in the appeal memo they have given exact number of heat exchanger in which these are used. The affidavit only states that they are used in R.G. Boiler of Chemical Machinery. It does not indicate the full details of the items and in which heat exchanger, these were used. The goods have already left the customs charge and the degree of proof to correlate the goods, said to the finished product, and said to be used without processing, is necessarily required to be of a high degree. In view of this, we do not find any infirmity in the order of Collector, who has expressed helplessness in correlating the impugned goods with the items in which these are claimed to have been used without processing, particularly when the Collector (Appeals) has recorded that he has himself examined the drawings. 5. emsp In that view of the matter, we reject the appeal and uphold the impugned order.
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1997 (2) TMI 232 - CEGAT, NEW DELHI
Encoder Mechanism - Journal Printer Mechanism ... ... ... ... ..... uthorities to finalise assessment by giving benefit of exemption Notification in respect of such parts as do not contain semi-conductor devices. 6. emsp In view of this, we hold that those parts as do not contain semi-conductor devices would be eligible to exemption in terms of Notification No. 349/86 and accordingly, we set aside the impugned order and remand the matter to Assistant Commissioner of Customs for de novo decision in the light of our observations made in this order. Appeal No.C/3134/89-B2 7. emsp This appeal relates to admissibility or otherwise of benefit of exemption Notification No. 349/86 in case of ldquo Journal Printer Mechanism rdquo . 7.1. emsp It is admitted before us that this printer mechanism consists of semi-conductor devices and there are no other parts. Since this item admittedly contain semi-conductor devices, it would not be eligible to exemption under Notification No. 349/86. In view of this, we reject this appeal and uphold the impugned order.
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1997 (2) TMI 231 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... tes that although the radiological health parameters are more favourable for Tritium than for any other isotope used until now, safety measures need to be taken when processing tritium luminous materials, in view of the substantial amounts of activity involved. 6. emsp Chapter Note 3 of Chapter 28 specifically indicates that Chapter 28 does not cover inorganic products of a kind used as luminophores of Heading 32.06. Heading 32.06 on the other hand covers inorganic products of a kind used as luminophores whether or not chemically defined. Chapter 3206.42 specifically covers lithophone and other pigments and preparation based on zinc sulphide rdquo . The impugned goods according to the literature itself correspond to this description and no reasons have been adduced why they would be classifiable under Chapter 28 in spite of the specific exclusion mentioned therein. In view of this, we do not find any merit in this appeal and we uphold the impugned order and reject the appeal.
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1997 (2) TMI 230 - CEGAT, NEW DELHI
Demand for Modvat ... ... ... ... ..... period of six months begins to run from the date of taking credit. The argument that it is the date of filing RT 12 returns which is to be taken as the relevant date for computing six months period of limitation, has been considered and negatived in the case of Arunachal Plywood reported in 1992 (62) ELT 830 which has been subsequently followed. Even though this decision was rendered in the context of Rule 57-I, the ratio thereof would apply squarely to the present case in the context of Rule 57U. We, therefore, agree with the appellants that the entire demand is time barred as the notice has been issued beyond a period of six months from the date on which the appellants took credit on the five Bills of Entry under which the equipment was imported. 6. emsp Since the appeal is being allowed on the ground of limitation, we are not recording any findings on the merits of the matter. In the result, the impugned order is set aside and the appeal allowed on the ground of time bar.
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1997 (2) TMI 229 - SUPREME COURT
Whether tyres of the size 1800 and above manufactured for fitment to heavy moving vehicles such as dumpers and earth movers are exigible to excise duty as “tyres for motor vehicles”?
Held that:- Tyres of the size 1800 and above would fall within the residuary sub-item III in Item No. 16 of the Central Excise Tariff during the relevant period. Accordingly we set aside the impugned orders of the Central Government passed in revision. However, the question of entitlement to refund shall be decided by the Assistant Collector concerned in accordance with the law laid down by the Constitution Bench of this Court in Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] and the FORMAT prepared pursuant to the directions given therein.
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1997 (2) TMI 228 - CEGAT, NEW DELHI
Manufacturer - Exemption - Demand ... ... ... ... ..... ords describes the item Trimethylbenzene as a distinct commodity in Chemical Literature, as against this, the Revenue has relied on the test report conducted on the samples of both solvent C-IX and Trimethylbeneze. We observe that the results of the test report showed that there was no material difference and, therefore, the authorities undertaking the test held that Trimethylbenzene was neither a chemical nor a chemical formulation. We find that before the lower authorities, the appellant at one point agreed that they will be paying duty on the basis of test results. They did not agitate the findings of the test. Since the findings are unambiguous and clear and were not agitated by the appellants, we do not see any reason to disagree with the findings. In the result, we hold that since solvent C-IX came to the appellants under Chapter X procedure therefore, duty has rightly been demanded on this product. In the result, the impugned order is upheld and the appeal is rejected.
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1997 (2) TMI 227 - CEGAT, NEW DELHI
Manufacture - Demand - Limitation ... ... ... ... ..... t was dismissed by the Apex Court. We also find that the appeal against the order of the Tribunal in the case of CMC India was dismissed by the Apex Court. Following the ratio of the judgments in the above cases, we hold that ultramarine blue will be classifiable under Chapter sub-heading 3206.90. We also note that in the present case, the tariff under chapter note to this Chapter Heading 32 to the effect that packing of ultramarine blue in a small packing will amount to manufacture has been introduced by the Finance Act, 1995. 7. emsp We also observe that since the practice of non-payment of duty on repacking of ultramarine blue was recognised by the Govt. by issue of a notification under Section 11C. We find that the demand beyond a period of six months will not be enforceable and we hold accordingly. 8. emsp In the result, the impugned order is set aside and the appeals are allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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1997 (2) TMI 226 - CEGAT, NEW DELHI
... ... ... ... ..... s are inputs since they are used in or in relation to the manufacture of the tyres. In support of his contention he referred to series of decisions including latest on this issue in the case of CCE v. M/s. Premier Tyres as per Order No. A/23/91-C, dated 23-2-1991. He also submitted that the very issue had come up for consideration before the bench in Appeal No. E/4019/90 in the very party rsquo s case and the Tribunal has decided the issue holding that item is an input as per order dated 7-10-1996. 4. emsp On a careful consideration of the submissions made by both sides and taking into consideration that the very issue had already been considered by the Tribunal in a number of cases holding that the item is eligible as an input following the ratio of the aforesaid decisions, we accept the contention of the party. Accordingly we hold that the party is entitled to benefit of Modvat credit in respect of the items in question. These two appeals are disposed of in the above terms.
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1997 (2) TMI 225 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... istant Collector in the refund proceedings, when the department having initiated the proceedings under Section 28 of the Custom Act for re-classification of goods. The Collector (Appeals) has also committed a serious error in not accepting the original assessment holding that the goods are classifiable under Heading 82.07. 8. emsp In view of this infirmity in both the orders only course which is required to be adopted is to set aside both the orders and remand the appeals for de novo consideration. The appellants shall be granted an opportunity of hearing and that they are at liberty to produce such other evidence as is required to support their case. There are number of judgments which Tribunal has rendered on these items and the lower authorities shall pass an order after taking into consideration all the citations in this respect and decide the case in accordance with principles of natural justice. Thus, the appeals are allowed by way of remand to the original authorities.
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1997 (2) TMI 224 - CEGAT, NEW DELHI
Cup Noodle Making Plant - Exemption from duty and Project Imports ... ... ... ... ..... ication No. 125/86. The points raised by the Assistant Collector that the goods had been cleared prior to the coming into effect of this Notification has already been set aside by the Collector (Appeals) on the ground that the Assistant Collector had wrongly confused the year 1986 with the year 1988. As regards the applicability of the Notification No. 125/86 on merits, no dipute on its applicability otherwise was raised by the lower authorities or by the Learned DR while arguing the matter. We have also perused the said Notification. The Sl. No. 2 of the said Notification described the goods as ldquo Macoroni noodles, sphagetti, vermicelli, manufacturing machinery rdquo . The description in the Notification covers the goods in question and therefore, the appellants would be entitled to the Notification in terms of the law laid down by the Hon rsquo ble Supreme Court in the above noted judgment. In that view of the matter, we set aside the impugned order and allow the appeal.
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1997 (2) TMI 223 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... e steel blade by the to and fro sawing action. In the Explanatory Notes to Heading 82.02, the following is stated ldquo Saw blades may have integral teeth or be fitted with necessary teeth or segments.....which may be wholly of base metal, or of a base metal fitted or covered with metal carbides, diamond or in some cases with adhesive powder. rdquo 8. emsp During the hearing, it was emphasised that the cutting segments were combination of carbides. These carbides are set on the blade which blades are mounted on the cutting machine. This clearly shows that the contested goods are covered under the description ldquo Saw blades rdquo . Thus, on the basis of the dictionary definitions and the Chapter Notes, we find no merit in the claim with the contested goods merit classification under Heading 82.06. 9. emsp Since the appellants are not contesting the classification under the CET for computation of additional duty of Customs, we uphold the impugned order and reject this appeal.
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1997 (2) TMI 222 - CEGAT, NEW DELHI
Eligible for exemption under Notification No. 120/81-C.E. ... ... ... ... ..... ural waste. 3. emsp We have carefully considered the matter. We find that the issue before the 18th East Zonal Tariff cum Central Conference held at Bhubneshwar on 24th and 25th August, 1984 related to boiler which was operated on waste material like rice, husk, bagasse wood waste etc. After deliberation, the conference has concluded that waste material like rice husk, wood waste, bagasse etc. could be considered as agricultural waste. 4. emsp Bagasse is a residue when the cane is crushed to obtain cane juice. It is generally used as fuel although it had also uses in the manufacture of paper. The fact remains that it is an agricultural waste. As there is no dispute that the boiler in question operated on the bagasse, we consider that the view taken by the ld. Collector Central Excise (Appeals) Bombay was correct and does not call for any interference. 5. emsp In view of the above discussion, we do not find any merit in the appeal filed by the Revenue and the same is rejected.
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1997 (2) TMI 221 - CEGAT, NEW DELHI
D.C. Micro Motors ... ... ... ... ..... ut the satisfaction of these terms. The only ground on which the lower authorities have rejected this benefit is that they have not substantiated that it is exclusively rsquo designed for use in tape deck mechanism. It is noticed that no such terms or words and expressions are used in the notification. The authorities cannot add or subtract the words from the notification for the purpose of interpreting the same. The terms of the notification ought to be strictly construed. The fact of utility of these items for the final manufacture of the goods, tape deck mechanism is not in dispute. The S. No. 2 of the notification restricts itself for audio cassette recorder and player. All those which did not fall in S. Nos. 1 and 2 of the notification would fall under S. No. 2A of the notification. We do not see any reason for denying the benefit and therefore, accepting the plea of the appellants, we set aside the impugned orders and allow the appeals with consequential relief, if any.
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1997 (2) TMI 220 - CEGAT, NEW DELHI
... ... ... ... ..... ght to deny the Notification on the ground that dry distemper is not covered by the description of the product in the main body of the Notification which exempts ldquo All mixtures of the nature of pigments or dry colours falling under Chapters 27, 28 and 32 as the case may be of the schedule and prepared by the admixture of the goods specified in the schedule annexed to the notification, from the whole of duty rdquo . We find that in the case of M/s. Rako Merchantile Traders v. CCE, Allahabad which is an appeal arising out of the same impugned order as challenged before us today, the Tribunal by Final Order No. 31/87, dated 18-1-1987 had extended the benefit of Notification to the same product. The Bench had held that the appellants have been able to satisfy the Tribunal that the conditions of the Notification had been duly satisfied. Following the ratio of the above order, we set aside the impugned order holding that the duty demand is not sustainable and allow the appeals.
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1997 (2) TMI 219 - CEGAT, NEW DELHI
Classificatio ... ... ... ... ..... r use in hospitals, since it was cleared in bulk to other manufacturer M/s Reckitt and Colman (India ) Ltd. for further use in the manufacture of Dettol. In terms of Clause (b) of note 2 to Chapter 30, we agree with the ld. DR that the Product cannot be classified under Chapter 30 and hence rule out classification under sub-heading 3003.30 as claimed by the assessee. Now coming to the question where the product is to be classified we find that since there is no dispute that the product is a cyclic alcohol, it would be classifiable correctly under heading 29.06 which covers cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives and under sub-heading 2906.90 which covers cyclic alcohols and their derivatives other than menthol (which is specifically classifiable under 2906.10). In this view of the matter, we hold that the product falls for classification under sub-heading 2906.90, set aside the impugned order and allow the appeals of the Revenue.
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1997 (2) TMI 218 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... fit has not been extended to them. In appellant rsquo s own case this issue has been decided against them by this Bench as per Final Order No. C/1195/96-B2, dated 24-10-1996 reported in 1997 (89) E.L.T. 530 (Tribunal) after considering the various judgments of Hon rsquo ble Supreme Court. In that view of the matter, the appellants would not be entitled to the benefit of the notification. 2. emsp Ld. DR cites the ratio of this judgment as the issue is identical. 3. emsp None appeared for the appellants. They have requested to decide the case on merit. In view of the issue having been decided in the appellant rsquo s own case, the appellants do not have any case on merits. Applying the ratio of this judgment, we dismiss the appeal.
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1997 (2) TMI 217 - CEGAT, NEW DELHI
... ... ... ... ..... Order No. A/2044/96-NB, dated 8-8-1996. 3. emsp In the case referred to above, the Tribunal has observed ldquo The Southern Bench, Madras in the case of CCE v. Metture Chemicals Industries reported in 1991 (56) E.L.T. 465 (Tribunal) 1991 (34) ECR 330 has held that mercury used as cathode in the electrolytical process gets consumed and cannot be treated as equipment in relation to manufacture of final product but has to be considered as an input therefor. rdquo 4. emsp Since the Tribunal has been consistently taking the broader view with reference to the definition of capital goods and in view of the fact that the item has been used in relation to the manufacture of the finished product and the item as such was not specifically excluded in the explanation, I am inclined to accept the plea of the party and accordingly the item is eligible for Modvat credit. In the view I have taken, I set aside the impugned order and accordingly the appeal is allowed with consequential relief.
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1997 (2) TMI 216 - CEGAT, NEW DELHI
... ... ... ... ..... er, since it was required to make the article marketable and as such, must be deemed to be raw material or a component part and used in the completion or manufacture of the end product. 7. emsp The language used in Rule 57A of the Rules has a wider connotation, namely, ldquo used in or in relation to the manufacture rdquo of final product. These words, as pointed out by the Larger Bench in the aforesaid case have been used to set at rest all doubts. The Larger Bench ultimately held that sand mould is used in relation to the manufacture of steel castings. 8. emsp In the case at hand, Argon Gas is used in testing inprocess material and without such testing the manufacturing process cannot be complete. In the light of the above decisions, it has to be held that Argon Gas is used in relation to the manufacture of the final product in this case, namely, steel castings and Rule 57A of the Rules is attracted. 9. emsp We find no ground to interfere and accordingly dismiss the appeal.
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