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Showing 241 to 260 of 437 Records
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1997 (3) TMI 211 - CEGAT, NEW DELHI
Tape Deck Mechanism - Spare parts - Show cause notice - Adjudication - Words and Phrases - Magnetic tapes
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1997 (3) TMI 210 - CEGAT, MUMBAI
Valuation - Demand - Limitation ... ... ... ... ..... ce lists for various periods have been filed by the appellants with the following remarks. ldquo Products belong to M/s. Cochet Pharmaceuticals Pvt. Ltd. sold solely to M/s. Alkem Laboratories Ltd. at above price. Prices in Col. 3 for Sr. No. 2 is derived at pro rata basis rdquo . Sr. No. l of Price list is Alprovit Granules 200 gms. Sr. No. 2 is Alprovit Granules 100 gms (physician samples). This price list has been approved by the authorities. RT 12 returns have also been approved by the authority. The Trade notice/indicates the thinking of the departments mind. Hence the appellants case has to be accepted as Rule 6(b)(i) of the Valuation is applicable in this case and the Collector has covered in confirming the demand. Since the assessee has brought to the notice of the department about the correct valuation question of suppression as claimed in the show cause notice is wrong in law. We therefore set aside impugned order by allowing the appeal. Consequential relief if any.
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1997 (3) TMI 209 - CEGAT, CALCUTTA
Classification ... ... ... ... ..... e variety of synthetic staple fibres should be available in a Yarn before its classification under the succeeding sub-heading, but position becomes clear by the words not containing rsquo in sub-heading 5504.32. He has rightly pointed out that if the Revenue rsquo s contention is accepted the expression not containing rsquo in sub-heading 5504.32 would become redundant. Such an interpretation therefore, cannot be accepted. His further submission is that the matter stands clarified in the subsequent amendment, 1991 Budget has also substantial force. Accordingly, we hold that the classification of 100 Acrylic Yarn manufactured by the appellants during the relevant period would fall under sub- heading 5504.32. 4.2 emsp Once we have decided the question of classification, we need not enter into the remaining question of demand being time barred. Accordingly, while allowing the Stay Petition un-conditionally, we allow this appeal itself with consequential relief to the appellants.
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1997 (3) TMI 208 - CEGAT, NEW DELHI
SSI Exemption - Value of clearances ... ... ... ... ..... ring the preceding financial year had exceeded Rs. 15 lakhs. Goods falling under T.I. 68 are not specified in the table to the notification. Electrical motors do fall under the table to the notification. If electrical measuring instruments are to be regarded as attracting erstwhile T.I. 28A, they are covered under the table. Even taking AEL value for these two items, total value of clearances of these two items in 1978-79 would be Rs. 10,91,938.10 which would be much less than the limit of Rs. 15 lakhs. In this view, I find that the order passed by the Collector (Appeals) cannot be interfered with and appeal is liable to be dismissed. 31. emsp I agree with the view taken by the Member Judicial that the appeal has to be dismissed. (Sd/-) (Justice U.L. Bhat) President Dated 27-2-1997 FINAL ORDER 32.In view of the majority opinion, the emsp Department rsquo s appeal is rejected. (Sd/-) (S.L. Peeran) Member (J) Dated 6-3-1997 (Sd/-) (S.K. Bhatnagar) Vice President Dated 6-3-1997
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1997 (3) TMI 207 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... 12.19, 8312.12 and 8312.19, they were correctly classifiable under sub-heading no. 8312.90. 7. emsp In the BTN Heading No. 73.22 covers iron or steel containers of capacity exceeding 3000 lts. Heading No. 73.23 covers iron or steel containers of any capacity commonly used for the Commercial conveyance and packing of goods. 8. emsp In view of the specific classification for the containers under Chapter 83 relating to misc. articles of base metal, their classification under Heading No. 73.08 as other articles of iron or steel could be considered only when they are not specifically covered by any other Heading. As the goods in question are containers of base metal, they were boxes and were used for conveyance of ammunition, we consider that their classification under sub-heading no. 8312.90 as decided by the learned Collector of Central Excise (Appeals) was correct. 9. emsp In view of the above discussion, we do not find any merit in both these appeals and the same are rejected.
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1997 (3) TMI 206 - CEGAT, NEW DELHI
Valuation - Medicaments ... ... ... ... ..... the determination of the assessable value. The broad scheme of clause (i) and not of clause (ii) of the Rule 6(b) is applicable and going by such broad scheme the authority has to go by the assessable value of the comparable goods sold by the assessee or by any other manufacture subject to reasonable or rational adjustment, if any. 8. emsp We, also hold that no adjustment is called for. 9. emsp Learned Counsel for the appellant invited our attention to the Order-in-Original No. 143, dated 4-9-1993 issued by Collector of Central Excise, Aurangabad in the case of the other manufacturers rsquo medicines. It is seen that the Collector upheld the valuation of physician samples on the basis of costing. This order has no relevance since on a consideration of the principles of law applicable, we have held that the broad scheme of Rule 6 (b) (i) of the Rules would be attracted. 10. emsp For the reason indicated above, we find no ground to interfere and accordingly dismiss the appeals.
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1997 (3) TMI 205 - CEGAT, NEW DELHI
Ice Cream Filling Machine (Automatic) for 2 cups - Exemption ... ... ... ... ..... lf. At page 4 again it refers to the proportioning of the liquid product and refers also in this connection to volumetric pump for proportioning the liquid product. In view of this, the categorical examination report, and in the absence of any evidence whatever to prove that the goods are not check weighing volumetric fillers, it is difficult to sustain the orders. 10. emsp In regard to ITC, the Learned Advocate submits that the fact that they obtained an import licence as a matter of abandant precusion cannot be held against them and in any case decision on classification under Customs Tariff Act cannot be influenced by anything relating to Import Trade Control Policy. We are of the view that merely because they could obtain goods under OGL would not be a reason for denying exemption particularly when examination report itself indicates the goods to be covered by S1. No. 22 of the Notification No. 125/86. In view of this, we set aside the impugned order and allow the appeal.
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1997 (3) TMI 204 - CEGAT, NEW DELHI
Sewing Machines - Words and Phrases - Interpretation of Statute - Exemption Notification ... ... ... ... ..... ar Private Ltd v. Union of India - 1985 (22) E.L.T. 644 held ldquo In other words, the ordinary meaning of the word should be given effect to for the legislature could not have had the intention to mean otherwise. Where the Parliament being aware of the ordinary meaning of a word, expressly defines it in the interpretation clause of an enactment, differently from its ordinary meaning, it makes its intention manifest that the particular word or expression defined by it should be ordinarily understood. Otherwise the very purpose of defining a particular word or expression, the ordinary meaning of which is clear, would be defeated the definition itself would become redundant......... rdquo 12. emsp What we have said in regard to Notification will apply in case of ITC provisions also. High Speed Multiple Needle Sewing Machines are specifically indicated in Appendix 1 Part B under S. No. 51. 13. emsp In this view of the matter, we set aside the impugned order and allow the appeal.
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1997 (3) TMI 203 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... e of M/s. BHEL which indicates that wedge gate valve can be operated also by motor. On the findings of Collector (Appeals) that reliance cannot be placed on the literature which is not from the concerned manufactures M/s. Okano Valve Manufacturing Co., Japan, we find that this literature only gives common parlance test that wedge gate valves are used as isolating valve. Thus in common parlance wedge gate valves are nothing but isolating valves. This literature also shows that wedge gate valves are either wedge type gate or parallel side gate. This literature brings out clearly as to how the gate valves are known in trade/common parlance. 8. emsp From the above discussions we find that both from technical literature as well as common parlance the product is wedge gate valve which is also known isolating valve and therefore will be classifiable under Customs Tariff heading 84.61(2). 9. emsp In view of the above findings the impugned order is set aside and the appeal is allowed.
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1997 (3) TMI 202 - CEGAT, NEW DELHI
Import - Fly knife and Dead knife - Redemption fine - Import Policy ... ... ... ... ..... quo or an Accessory rsquo but does not cover the tools. The manner in which the Policy is be interpreted is given in Chapter 22 thereof. In paragraph 194(c), it is stipulated that an item with a generic description in Appendix 3 would prevail over an item with a generic description in Appendix 5. On perusal of the Policy and the classification of the goods, both in the Policy and the Tariff, it is clear that the impugned goods are tools rsquo and not spares rsquo and, therefore, not covered under the licence. The orders of their confiscation were correctly made. At the same time we observe that it was submitted by the appellants before the lower authorities that the same goods had earlier been permitted to be imported by the Customs as spares and that the present importation was in the same belief. Given the situation, we find that the quantum of fine at about 100 was excessive. We reduce the quantum of fine to Rs. 5,000/- subject to this modification, the appeal is rejected.
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1997 (3) TMI 201 - CEGAT, NEW DELHI
Horological machines ... ... ... ... ..... fication and the findings given by the authorities negatived the same and held that the machines and equipments need not be exclusively meant for the manufacture or assembly of mechanical wrist watches or parts thereof and quartz analog wrist watches or parts thereof. We notice that this judgment is directly applicable the facts of the present case and therefore, we have taken up the appeal for disposal as per law. 4. emsp We have heard ld. DR. We notice that the grounds urged by the appellants in the present appeal are identical with the pleas raised by the importer before the Madras High Court. In view of all the grounds having been considered by the Madras High Court and the findings given in favour of the importer, we do not find any reason to differ with the same. Applying the ratio of this judgment, we set aside the impugned order and allow the appeal subject to the appellants fulfilling the other terms of the Notification pertaining to the end use certificate and bond.
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1997 (3) TMI 200 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... t. Ltd. v. Collector of Central Excise - 1992 (59) E.L.T. 97. The Tribunal held that insulation tapes manufactured from polyester film and PVC are classifiable under sub-heading 8546.00 of Central Excise Tariff Act, 1985 as electricals insulators rsquo . The Tribunal relied upon the order of the Tribunal in the case of Chetna Polycoats (P) Ltd. v. Collector of Central Excise - 1988 (37) E.L.T. 253. Our attention was drawn by DR to Court highlights in 1991 (53) E.L.T. A28 (S.C.) where Apex Court upheld this order of the Tribunal. 4. emsp We have heard both sides. These orders were reproduced in the order pertaining to Intek Tapes Pvt. Ltd. v. Collector of Central Excise. We also find that subsequently CBEC issued a tariff ruling under Circular No. 90/91 CX 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00. 5. emsp In view of the this, we reject the revenue appeal and uphold the impugned order.
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1997 (3) TMI 199 - CEGAT, NEW DELHI
Excisable goods - Excisability and Marketability - Exemption notification - SSI exemption - Duty liability
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1997 (3) TMI 198 - CEGAT, NEW DELHI
Rubber products - Compounded rubber ... ... ... ... ..... /18800, dated 3-9-1991 addressed to Sh. Harminder Singh, Secretary, Amritsar, Rubber Industries Association, M/s. Freedom Rubbers, G.T. Road, Amritsar-143001 has stated as follows ldquo 2. The matter has been examined. The Rubber Compound falling under heading 40.05 is exempt under Notification No. 152/87, dated 25-5-1987 when used captively in the manufacture of goods of Chapter 40. Compounded Rubber converted into plates, strips and sheets etc. of heading no. 40.05 which are exempt under separate Notification No. 71/68, dated 1-4-1968. 3. In view of above, compounded rubber used in the manufacture of plates, strips and sheets further from which footwear are manufactured, remains exempted and is not chargeable to duty. Instructions to the Assistant Collector, Central Excise, Amritsar have been issued in this regard. 19. emsp In view of the above discussion, we set aside the order of the Collector (Appeals) insofar as it relates to the above appeals, and accept these appeals.
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1997 (3) TMI 197 - CEGAT, NEW DELHI
Benefit under Notification No. 215/76-Cus., not available ... ... ... ... ..... point of birth or hatching. In man the term is usually restricted to the first 8 weeks of intrauterine the term fetus being employed after that. rdquo 6.3 emsp It should be obvious therefore that there is not merely a difference, but vast difference indeed between the semen and embryo. The two are different entirely. Embryo in fact, is a stage after an ovum is fertilised by the spermatozoa contained in the semen. An exemption Notification has to be construed strictly. One cannot extend the benefit in case of an exemption Notification on the ground as held by the Collector (Appeals), that ldquo difference is only of one week in age after fertilisation rdquo . The semen which is exempted by Notification is entirely different from the frozen embryo. The benefit of exemption Notification therefore, cannot extend to such frozen embryos as have been imported. 7. emsp In the result, for the reasons mentioned hereinbefore, we allow the Revenue appeal and set aside the impugned order.
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1997 (3) TMI 196 - CEGAT, CALCUTTA
... ... ... ... ..... arket, unlike the case of Tata Engineering and Locomotive Co. Ltd. decided by the Patna High Court as mentioned (supra) wherein Tool kit rsquo was supplied only on the request of customers. It was, therefore, possible to conclude in that case, that Tool kits rsquo was not a component of the goods which were cleared for sale in the market as such. But in the present case, as mentioned above, the situation is different. Accordingly, I am of the view that reliance placed by the ld. JDR on Patna High Court rsquo s decision is not relevant to the facts and circumstances of the case. The reasoning adopted by the lower appellate authority and the parallel drawn by him from the modvat credit admissible on dropper supplied with pediatric drops function in the case of M/s. Heal Well Pharmaceuticals Ltd. v. Collector of Central Excise reported in 1990 (72) E.L.T. 446 (Tribunal) is apt in the present facts and circumstances of the case. Consequently, I dismiss the Revenue rsquo s appeal.
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1997 (3) TMI 195 - CEGAT, NEW DELHI
Power Supply System - Uninterrupted Power Supply System - Classification of goods ... ... ... ... ..... nvertors under Heading 8504 and also state that even with auxiliary equipment they would remain classifiable under Chapter Heading 8504 and, even the World Customs Organisation gave an opinion that UPSS is classifiable under Chapter Heading 8504, we are of the view that the goods are properly classifiable under CTH 8504. 11.2 emsp Since, however, there is already a Tribunal Order classifying the goods under 8543.80, judicial decorum demands either we accept it as a decision of a co-ordinate Bench or refer it to a Larger Bench to reconcile the two conflicting views. 11.3 emsp We, therefore, direct the Registry to place the matter before the Hon rsquo ble President for reference to the Larger Bench for reconciling the two views, i.e. (i) emsp Whether Uninterruptible Power Supply System is classifiable under Heading 8504 as proposed by us or (ii) emsp Under Heading 8543 as held earlier by the Tribunal in case of M/s. J.K. Synthetics v. Collector of Central Excise, Jaipur, supra?
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1997 (3) TMI 194 - CEGAT, NEW DELHI
Coffee Huller ... ... ... ... ..... d therefore, benefit of exemption Notification No. 40/78, dated 1-3-1978 would be available. In case of Escorts Ltd. v. Collector of Customs, New Delhi - 1996 (88) E.L.T. 379 (Tribunal), this Bench held that mere fact that instrument also carry a function other than those specified in the Notification 161/86-Cus. would not have the effect of denying the benefit of exemption. In case of Collector of Customs, Madras v. T.I. Diamond Chain Ltd. - 1997 (89) E.L.T. 804 (Tribunal), this Tribunal held that machine imported was basically a bolt/nut making machine with inbuilt capability to make other components would continue to get benefit of exemption No. 40/78 in spite of versatility of machine. 6. emsp We, therefore, hold that the impugned machine is basically a coffee huller and would be eligible to exemption in spite of attachments which perform functions preliminary and incidental to the main function. 7. emsp In the result, we set aside the impugned order and allow the appeal.
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1997 (3) TMI 193 - CEGAT, NEW DELHI
Set-off of duty ... ... ... ... ..... cheque of an amount equal to the portion paid through PLA. Refund of the duty amount paid by debit to their RG 23 account was not, however, made by cheque. Amount of refund was ordered to be credited to their RG 23 account. This was consistent with the provision contained in paragraph 9(b) of the Appendix to the subject Notification laying down that no part of credit shall be refunded in cash or by cheque. The fact that the appellants had utilised the credit for payment of duty does not entitle them to get such amount in cash or cheque. Their eligibility to refund can only have the result of restoring them to the status quo ante as far as the subject credit is concerned. In other words they can only have the credit restored to their RG 23 account. Allowing their refund claim in full by cash or cheque would render paragraph 9(b) of the Appendix mentioned above nugatory. 8. emsp For the reasons indicated above, we find no ground to interfere and accordingly dismiss the appeal.
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1997 (3) TMI 192 - CEGAT, MUMBAI
Modvat - Deemed credit ... ... ... ... ..... input as non-duty paid. Para 23 of the Larger Bench is relevant in this context. Therefore, in the circumstances of this case, we are of the view that a physical verification of the nature of the scrap on which deemed credit is claimed in detail may have to be carried out. The ld. counsel for the respondents also tells us that they have submitted to the Asstt. Commissioner during adjudication proceedings all the relevant documents under which the inputs in question have been purchased by them and that therefore such a verification is possible since these are part of the Asstt. Commissioner rsquo s record. Accordingly, we allow the appeal by way of remand with a direction that the jurisdictional Asstt. Commissioner may do the verification as stated above and determine the issue once again in the light of the ratio of the Larger Bench decision referred to supra which has been followed by the other decision of the Tribunal as stated above. The appeal is accordingly disposed off.
............
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