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Case Laws
Showing 81 to 100 of 274 Records
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1989 (1) TMI 228
Classification ... ... ... ... ..... riate. In a similar case of tungsten Filament wires, which require further processing before fitment into lamps, the High Courts have held them to be rdquo articles of tungsten . Evidence has been lead by the Appellants, and this has not been controverted by the Department, that these lead-in-wires also require similar processing, including degassing and encapsuling in glass, before they can be fitted into electric filament lamps. These are substantial and elaborate processes which the imported lead-in-wires have to be subjected to before they can be ready for use in the electric lamps. In this view, they would qualify more specifically as articles of nickel. We, therefore, hold that these are covered more appropriately under the Heading 75.04/06 of the Tariff. In the circumstances, these seven appeals arc also be allowed. rsquo 7. We, agree with the observation dl our learned Brothers. Accordingly the appeal is allowed with consequential relief. 8. Pronounced in open court..
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1989 (1) TMI 227
Valuation - Wholesale and retail sale ... ... ... ... ..... ed for its marketing, installation and servicing and the prevalent average dealer rsquo s margin for comparable goods, we feel that a margin of 15 over the gross retail price should be allowed by way of retailing expenses or dealer rsquo s margin under Rule 6(a) of the Central Excise (Valuation) Rules, 1975. We allow this 15 margin over the appellants rsquo retail price of Rs. 1,33,500/-. Central Excise Duty and other taxes, if paid, would also be deductible. As regards freight from the factory gate to the customers rsquo premises, in principle it is deductible. But we presume that the cost of freight already stood included in the expenses for installation (Rs. 1,500/- per machine) for CANON and so we have already taken it into account in arriving at the dealer rsquo s margin of 15 . No further deduction by way of freight would, therefore, be necessary. 19. In the result, we allow this appeal partly in the above terms. Consequential relief should be granted to the appellants.
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1989 (1) TMI 226
... ...
... ... ..... rices. It is common knowledge that even scrap of non-ferrous metals is sold all over the world at very high prices. 6. In the circumstances, we hold that the value finally adopted by the Collector was more than fair and there is no scope to reduce it further. The value declared by the appellants was too low by every standard and the charge of under-valuation was, therefore, correctly held as proved by the Collector. 7. The appellants pleaded that in any case confiscation of the goods and imposition of personal penalty were not justified. Looking to the facts of this case, the steep under-valuation and consequent loss of customs duty, if the offence had not been detected, we hold that the action taken by the Collector to confiscate the goods and to impose the penalty cannot be faulted. The amounts of redemption fine and penalty were, in view of the magnitude of the attempted duty evasion, not excessive or harsh. 8. In the result, we find no merit in this appeal and dismiss it.
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1989 (1) TMI 225
Requisite experience ... ... ... ... ..... s not sufficient to hold that the respondent does not possess any experience and what he claims in his affidavit is false. If the licensing authority was suspicious about the genuineness of the respondent rsquo s claim, it ought to have made further investigation in this matter and brought on record the facts which would falsify the affidavit filed by the respondent. In our opinion, the statement made by the respondent should prevail over the vague type of evidence on which the licensing authority has based its decision. 10. It may also be observed that the respondent has even now been holding a certificate of gold-smith and even assuming that he did not possess sufficient experience on the date he filed the application, he can now be deemed to have acquired sufficient experience in this regard. 11. Under the circumstances, we do not find any justifiable grounds to interfere with the finding and direction given by the Collector (Appeals) and accordingly we reject this appeal.
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1989 (1) TMI 224
Adjudication - Jurisdiction ... ... ... ... ..... Accordingly, it would include the lsquo Collector rsquo himself. Besides, Rule 6 specifically provides that Collector may perform all or any of the duties or exercise all or any of the powers assigned to an officer under the Rules rdquo . Hence, there was no impropriety or lack of jurisdiction in the Collector passing the impugned order. Shri Sorabjee, the learned senior advocate, had argued that the rules cannot go over and above the provisions of the Act. This argument is not acceptable as the incorporation of Section 11A in Rule 9(2) only curbs the limitation. 13. In view of the earlier judgments of the Tribunal cited above, we do not find any merit in the preliminary objection of Shri Sorabjee, the learned Senior Advocate. Accordingly, we hold that the Collector had the jurisdiction to decide the matter. Since arguments were advanced by both the sides on this preliminary point, we order the Registry to list the appeal for hearing on merits in the last week of March, 1989.
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1989 (1) TMI 223
Valuation - Sole selling agency agreement ... ... ... ... ..... ation for rushing into conclusion that the agreement is only a cover for deliberate reduction in valuation. 17. We, therefore, hold that appellants are entitled to valuation of their goods in terms of Rule 5 of the Customs (Valuation) Rules, 1963. 18. In ascertaining this value, we see no justification for denying the appellants the trade discounts on the printed price lists, which are available to all importers. In the course of international trade, as per the record, the suppliers give a discount on printed price list to sole selling agents and sole distributors ranging from 28 to 30 . Even before becoming sole selling agents, appellants were getting a discount of 28 . We hold that appellants are entitled to this discount of 28 less expenses ordinarily incurred by them in their capacity as sole selling agents. 19. The matter is remanded to the Assistant Collector of Customs to re-determine the value of the goods in accordance with these directions. Appeal allowed by remand.
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1989 (1) TMI 222
Whether the “Supari” concerned in this case was a “Fruit-product” or, alternatively, a “Flavouring-Agent” within the meaning of Rule 29(f) or (m) respectively and, accordingly, the use in it of permitted coal-tar dyes or food-colours was not prohibited?
Whether, even if, after an elaborate enquiry, it was held that “Supari” was not a “Food-product” appellant having acted bonafide on a possible and not an unreasonable view of the nature and classification of the goods, was, at all events, entitled to the benefit of the doubt?
Held that:- This is not a case of a relieving provision excepting from the definition of an offence where the Rule of construction against doubtful penalisation operates. The offence is really a violation of a prohibition imposed on a penalty as a social-defence mechanism in a socio-economic legislation. No form of words have ever yet been framed, with regard to which some ingenious counsel could not suggest a difficulty. But in the context of the present statute, it would be a strain on the statutory language and the statutory-scheme to include “Supari” in the form in which it was sold within “Fruit-Products” as understood in clause (f) of Rule 29. The first contention has, accordingly, no substance.
The second contention is that petitioner had acted bonafide on a particular understanding of the Rule 29 (7) which could not be said to be wholly implausible and that, therefore, even if that understanding is found to be defective, he should be entitled to the benefit of the doubt. Appeal dismissed.
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1989 (1) TMI 221
Whether on the facts and in the circumstances of the case and on a proper interpretation of section 4(l)(a) of the Wealth-tax Act as amended by the Wealth-tax (Amendment) Act, (Act 46) of 1964, the sum of ₹ 1,00,011/- gifted by the assessee to her minor daughter could be included in computing her net wealth?
Held that:- The rule of construction that if the statutory provision is susceptible or admits of two reasonably possible view then the one which would promote its constitutionality should be preferred on the ground that the legislature is presumed not to have intended an excess of its own jurisdiction, is subject to the further rule that it applies only where two views are reasonably possible on the statutory language. If the words of the statute, on a proper construction, can be read only in a particular way, then it cannot be read in another way by a court of construction anxious to avoid its unconstitutionality. In a case, as here, a reference arises under ‘Act’, the question of the constitutionality of the ‘Act’ cannot be examined and pronounced upon.
Even if the proviso is bad for discrimination, it would follow that the converse situation brought about by the later amendment, a discrimination as between gifts made as between the 31st of March, 1972 and on 1st April, 1972 might also become bad. It is true that we are required to notice the provision as it stood at the relevant time - the question referred is answered in the negative and in favour of the revenue.
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1989 (1) TMI 220
Classification ... ... ... ... ..... e Hopper Wagons with the aid of pressure. The wagons themselves are used as a means of transport. In the circumstances, we fail to see how the Air Drive Reservoirs could, by any stretch of imagination, be called ldquo metal containers rdquo . 4. In this connection, Shri Lakshmikumaran placed before us a Trade Notice No. 27/70-C.E., dated 19-3-70 setting out the Department rsquo s own understanding in the matter. The notice says that containers ordinarily intended for conveyance or storage of goods do not come within the scope of Item 46. Rail road tankers and tank wagons intended for conveyance of petrol products and other liquids are also not excisable under the said item. This, in our view, sets out the correct understanding of the scope of the item. 5. In the light of the foregoing discussion, we hold that the subject goods did not fall for classification under Item 46, CET. The appeal is allowed with consequential relief to the appellants both as regards duty and penalty.
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1989 (1) TMI 219
... ...
... ... ..... and another etc. v Union of India and others . The additional customs duty on the car imported by the appellant has been correctly charged and there is, therefore, no refund due to the appellant on this count. 7. Finally, the appellant pleaded that the air-conditioner fitted in his car should not be assessed separately, since the invoice furnished by him showed a composite price for the car and air-conditioner. This plea is also not acceptable. An air-conditioner is not an essential component of the car. It is not even a standard part of the car. It is an optional accessory and is supplied to only those purchasers of cars who asked for it. The department has, therefore, correctly assessed the air-conditioner separately under Heading 84.12 of the Tariff. 8. In the result, the appeal is allowed partly in terms of paragraph 3 above only and is otherwise rejected. Consequential relief, if any due, on re-assessment of the basic price of the car, should be allowed to the appellant.
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1989 (1) TMI 218
... ...
... ... ..... ent Central Excise Tariff which statutorily taxed the activity of bus/truck body building as a separate and specific item. Item 33 of the old Central Excise Tariff did not have any such statutory scheme. Therefore, under the old tariff only commercially identifiable and separately marketable electric fans could be taxed as excisable goods. 6. Following the ratio of the earlier Tribunal decision in the case of M/s. Air-conditioning Corporation Ltd. aforesaid, we hold the fan/blower which took shape inside the drier chamber, as its integral part, was not liable to duty as an industrial fan under Item 33 (2) of the erstwhile Central Excise Tariff. 7. The appellants made some other legal and technical pleas also, including the plea of limitation. Since we have held in their favour oh the substantive ground, we do not consider it necessary to go into their other pleas. 8. In the result, we set aside the lower order and allow this appeal with consequential relief to the appellants.
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1989 (1) TMI 217
Whether Petitioners entitled to the facility for the import of OGL items as is available in the case of replenishment licences issued to export houses under clauses [1] and [3] of para 185 of A-M 1983 policy?
Held that:- On a consideration of the matter we think that apart altogether from the merits of the other grounds for rejection, the inordinate delay in preferring the claim before the authorities as also the delay in filing the writ petition before this Court should, by themselves, pursuade us to decline to interfere.
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1989 (1) TMI 194
Sugar - Excess production rebate ... ... ... ... ..... o s appeal is, therefore, rejected. 21. So far as the Cross-Objections are concerned, the plea that the Collector of Central Excise (Appeals) erred in law in holding that the amending Notification No. 193/82 shall only have prospective effect and not retrospective effect is rejected. 22. So far as the Cross-Objection as regards the respondents unit not coming into existence on 16.10.1980, but with effect from an earlier date in the year 1978 is concerned, in the view that we are taking, we do not consider it necessary to go into the question whether the respondent rsquo s unit was in existence prior to 16.10.1980. 23. However, the plea that recovery of rebate, if ordered, should be within the statutory provisions relating to time bar, is upheld and will be kept in view by the Assistant Collector while finally deciding the claim of the respondents as per the orders of the Collector of Central Excise (Appeals). The Cross-Objections are disposed of accordingly. Appeal dismissed.
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1989 (1) TMI 191
Assessment Year, Business Income, Capital Receipt, Interest On Borrowed Capital, Investment Allowance
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1989 (1) TMI 190
Carrying On Business, House Property, Let Out ... ... ... ... ..... opinion that the decisions of the Tribunal in the case of Trustees of Anandani Family Trust and Trustees of Anilkumar Trust do not require re-consideration. We respectfully follow those decisions. We particularly rely on the decision of the Bombay High Court referred to in this order and also the decision of the Supreme Court discussed in this order and hold that in these cases the trustees were not liable to be assessed directly in respect of the income of the trust in the status of AOP . We hold that since beneficiaries have been assessed in respect of their shares of income, trustees were not liable to be assessed in respect of such income. The original assessment had been correctly made. There was no error in the original assessments and as such the learned Commissioner of Income-tax was not justified in exercising the revisional powers. We therefore set aside the orders of the Commissioner of Income-tax and restore the original assessment orders. 20. Appeals are allowed
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1989 (1) TMI 185
Assessment Order, Assessment Year, Cinema Theatre, Investment Allowance, Orders Prejudicial To Interests, Plant And Machinery, Subject Matter
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1989 (1) TMI 183
... ...
... ... ..... ew of the law as enunciated by the Supreme Court and which has been referred to in the aforesaid judgment, we have gone into the question of the date of registration of the document. We have perused the original of the document and find that the document was registered as Document No. 400/1982 on 21st April, 1982 before the Sub-Registrar of Palani. Incidentally we may state that the date of 21st April, 1982 as date of registration finds place not only in the report of the Income-tax Inspector on record but also is stated as a fact in the order of assessment. This being so, since the taxable event took place only subsequent to the close of the previous year on 31st March, 1982, the question of bringing to tax any deemed gift which may have arisen by virtue of document which exchanged properties and which was registered as document No. 400/1982 of 21st of April, 1982, in the asst. yr. 1982-83 does not arise. On this score the assessment is cancelled and the appeal is dismissed.
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1989 (1) TMI 180
Assessment Year ... ... ... ... ..... dustries Corpn. Ltd. In view of the law as enunciated by the Supreme Court and which has been referred to in the aforesaid judgment, we have gone into the question of the date of registration of the document. We have perused the original of the document and find that the document was registered as Document No. 400/1982 on 21-4-1982 before the Sub-Registrar of Palani. Incidentally we may state that the date of 21-4-1982 as date of registration finds place not only in the report of the Income-tax Inspector on record but also is stated as a fact in the order of assessment. This being so, since the taxable event took place only subsequent to the close of the previous year on 31-3-1982, the question of bringing to tax any deemed gift which may have arisen by virtue of document which exchanged properties and which was registered as document No.400/1982 of 21-4-1982, in the assessment year 1982-83 does not arise. On this score the assessment is cancelled and the appeal is dismissed.
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1989 (1) TMI 177
A Partner, Assessment Year, Firm Consisting, Partnership Deed ... ... ... ... ..... igned by the principal himself and not through the agent. In this view of the matter, the application for registration as well could not be signed by Shri Amarjit Kumar Puri only for and on behalf of the remaining three partners, even though those three partners were absent from India. The Explanation to section 184(3) of the Income-tax Act requires signature by any person duly authorised or by a person entitled under law to represent the absentee-partner. Shri Amarjit Kumar Puri cannot be said to be duly authorised by the other three partners with whom he was a contracting party and was not a third party. Moreover, Shri Amarjit Kumar Puri had no power of attorney for and on behalf of Shri Rameshlal Mohan and Smt. Sarojkanta Mehan. Thus, there was no valid application made to the ITO for registration. The ITO, therefore, rightly rejected the application. Consequently, the order of the CIT(A) is reversed and that of the ITO is restored. 5. In the result, the appeal is allowed.
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1989 (1) TMI 176
Assessment Year, Investment Allowance ... ... ... ... ..... for the claim. The Tribunal held that it is not correct to infer that the word thing should refer to incorporal items and that the word article should refer to corporal items, and further observed that an article or thing must be something which is tangible and corporal and it should not refer to something which is illusory. We fail to see how this decision can help the revenue. The thing which is produced in the diagnostic centre is not the examinations that are carried out but the report that is given as a result of the examinations. Such a report is certainly not illusory but is of immense use to the patients. In fact, it is on the basis of the report that the diagnosis is made. But for these equipments, the end-product report would not be available and, therefore, the analogy of the cinema projector producing image on the screen is out of context. Besides, we are bound by the Special Bench decision cited supra. 10. For these reasons, we dismiss the departmental. appeals.
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