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Showing 101 to 120 of 339 Records
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1996 (11) TMI 251 - CEGAT, NEW DELHI
Classification of goods under heading different from that claimed by both parties i.e. assessee and revenue
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1996 (11) TMI 250 - CEGAT, MADRAS
Manufacture - Demand - Limitation ... ... ... ... ..... L.T. 566 (Bom.) the Bombay High Court had held that lacquering may or may not amount to manufacture depending on the end product. In the case of Collector v. Grace Paper Industries - 1989 (43) E.L.T. 501 (Tribunal) the Tribunal had held that lacquering will not change the identity of bare polyester films as lacquering is nothing but coating with liquid which dries quickly by solvent evaporation. In Azad Tin Factory (P) Ltd. v. Collector of Central Excise - 1993 (64) E.L.T. 78 (Tribunal) the Tribunal had held that printed/lacquered varnished tin sheets were eligible for exemption under Notification No. 202/88 as amended. In the light of these decisions we are of the view that lacquering the varnishing of the tin plates do not amount to manufacture. 11. emsp Having regard to our findings at paragraphs 8 and 10 and taking all the relevant considerations into account, we allow all the four appeals and set aside the impugned order. Appellants to be given all consequential reliefs.
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1996 (11) TMI 249 - CEGAT, MUMBAI
Stay order - Modification of stay order does not amount to review ... ... ... ... ..... ecision that the assessee would be entitled to Modvat credit of the duty paid on fork lift trucks if it is able to show that use of this equipment is essential for manufacture of the final products. On this basis, therefore, there is a strong prima facie case in favour of the applicant. The contention of the Departmental Representative that, once the stay order has been issued, any modification would amount to review of its order is not acceptable. The stay order is in the nature of interlocutory order and no appeal lies against it. Modification of that order does not amount to review. In this case, subsequent order of the South Regional Bench is in favour of the applicant. We therefore modify our earlier order and direct that on the applicants executing bank guarantee for the duty amount within two months from the date of receipt of this order, condition of pre deposit of duty is waived and its recovery stayed. Registry to issue notice for reporting compliance in due course.
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1996 (11) TMI 248 - CEGAT, MUMBAI
Import - REP Licence ... ... ... ... ..... d with the licences covered synthetic organic tanning agent and not Glyoxal. We have already noted how the evidence on record shows that Glyoxal 40 is used as a tanning agent in leather industry. The Additional Collector rsquo s stand that the licences were not valid on the ground stated by him is therefore not supportable. rdquo 3. emsp The Departmental Representative contends that the Tribunal, in passing this order was primarily concerned with the eligibility to the exemption Notification of the goods, and the appellant rsquo s claim for consideration of the ITC aspect is not convincing. In paragraph 17 of the order, the Bench is seen to have clearly and specifically identified the issue. The contention that the Deputy Collector had considered various technical publications in coming to this conclusion is not relevant in the light of the clear finding of the Tribunal. In view of this the impugned order is set aside and the appeal is allowed. Consequential relief to follow.
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1996 (11) TMI 247 - CEGAT, MUMBAI
Modvat - Waste ... ... ... ... ..... favour of the assessee. Hence the appeal filed by the department. 2. emsp The Departmental Representative adopted the reasoning in the appeal, which is that credit can be only allowed on the stock of inputs as such, or contained in the final product which are lying in stock in the factory at the time of filing of declaration. This is factually not correct. Rule 57H allows credit to be taken on inputs which were lying in stock or were received in the factory after filing the declaration under Rule 57G of the Rules or on such inputs which were used in the manufacture of the final products cleared from the factory on or after 1-3-1987. Therefore, the credit would be available to inputs which were received and were used in the manufacture of finished product cleared after 1-3-1987. Rule 57D specifically provides that credit cannot be denied on the stock of inputs contained in waste, by product etc. The conclusion of the Collector (Appeals) is therefore in order. Appeal dismissed.
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1996 (11) TMI 246 - CEGAT, MUMBAI
... ... ... ... ..... te machanical operations, as distinguished from an appliance moved by and regulated by machinery rdquo (Words and Phrases, Permanent Edition Vol. 7A). 4. emsp Considering all these definitions indicate that if something to be cosidered as tool it must be complete and capable for performing the operation for which it is presented. There is no dispute that steel shots under consideration cannot by itself perform the function of removing the impurities or protuburence on the sheets which subjected to. These shots are thrown at considerable velocity by shot blasting machine and it is the extract of the impact caused by facility that causes the rough particles to be loosened from the surface. By themselves, the shots cannot be functioning mentions (sic). They are atmost parts of tools. That being the case, they would not fall within the scope of Explanation to Rule 57A as has been held in the Larger Bench decision cited above and therefore I decline to interfere. Appeal dismissed.
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1996 (11) TMI 245 - CEGAT, MUMBAI
Classification ... ... ... ... ..... of Interpretation has been rightly upheld by the Commissioner (Appeals). 4. emsp The Commissioner (Appeals) agrees that the goods are not ready for use but says that they have acquired the essential characteristics of the complete or finished article. From the statement of the appellant it appears that the blanks are made by cutting of round and square bars into different sizes and subjecting them to heat treatment. From this, it would be clear that the goods had not even acquired the shape of the finished product, and it cannot be said that they could be fashioned into a particular tool or tool bit and not into any other article. The other reason advanced by the Commissioner (Appeals) that tools cannot be classifiable elsewhere, proceeds on the assumption that the goods are tools. The conclusion in the order is not sustainable. 5. emsp We, therefore, set aside the order impugned in the appeal. The Asstt. Commissioner may determine the classification afresh, according to law.
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1996 (11) TMI 244 - CEGAT, MUMBAI
... ... ... ... ..... lus to and fro first class rail fare and local conveyance at actuals out of pocket expenses to be paid directly to our engineer. rdquo If the intention of the party is not to include the same, why are there be any typed material. In fact in the contract, we find some initials have been made after the typed material. Therefore, in our view, Rs. 350/- mentioned therein is included. We have to reject the contention of Shri Singh thereof. Moreover, in fact in one of the invoices, it shows that commissioning charges for 7 days from 31-3-1990 to 7-4-1990 has been charged by this appellant. This has never been controverted to. We are therefore of the view, taking totality of the circumstances of the case, the decision of the Tribunal in the 3 cases (supra) would apply to the facts of the case. We, therefore, do not accept the contentions raised by Shri Singh, the ld. JDR for the department. We allow the appeal and set aside the impugned order. Consequential relief, if any to follow.
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1996 (11) TMI 243 - CEGAT, MUMBAI
... ... ... ... ..... condition of a licence that the goods shall be property of the licensee at the time of import and thereafter up to the clearance through Customs. It is difficult to conceive that there has been a change in ownership of the goods in the present case for the reason that title for the goods normally passes when the documents are retired in accordance with the conditions of the Letter of Credit and this had not yet happened. Apart from that, even if it is assumed that there was such a change in ownership, this does not contravene the provision of the sub-clause. It is not the finding of the Collector that the change in ownership took place after the import of the goods and before the clearance from Customs. Although he does not specifically say so, he seems to be speaking of the change of ownership between the shipment of goods and their arrival. Any such change in ownership is not in conflict with the provision of sub-clause (3). 5. emsp Appeal allowed. Impugned order set aside.
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1996 (11) TMI 242 - CEGAT, NEW DELHI
Redemption fine - Firearms - Prohibited goods ... ... ... ... ..... arges payable in respect of such goods. The Section in this manner lays down the maximum amount of the fine but gives total discretion to the officer concerned to determine the quantum thereof. A number of factors would go to make up the mind of the officer in deciding upon a quantum lower then the maximum permissible. The fact that the recipient appellant is a member of the judiciary would certainly influence his decision. However, the starting point has necessarily to be the market price. It is the officers in the field who would have this data readily available and not the Tribunal. I, therefore, deem it proper to leave it to the officer to determine the quantum having regard to the observations above. 3. emsp I, therefore, set aside the lower orders and remand the matter back to the Assistant Commissioner who shall pass the order permitting redemption of the revolver on appropriate redemption fine. In his order he shall record his logic in determining the quantum of fine.
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1996 (11) TMI 241 - CEGAT, NEW DELHI
... ... ... ... ..... er. However, this appeal has been filed not by the importer but by M/s. S. Hari Agencies who was described as Clearing, Forwarding. Shipping, Warehousing and Transport Agents. In the letter accompanying the appeal the appellant claims to be Authorised Representatives of the importer. There is no statement that the appellant holds any Power of Attorney or Letter of Authority from the importer. Apparently the appellant is Custom House Agent of the importer. Custom House Agent without specific authority as required by law to file an appeal cannot file an appeal. 3. emsp The appeal is dismissed as non-maintainable.
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1996 (11) TMI 240 - CEGAT, NEW DELHI
Refrigerators - Display Cabinet are different from `Deep freezer’ ... ... ... ... ..... ondensation over the glass panes. Doors are provided either sliding or swing open type - depending upon the use. 8. emsp It is thus seen that deep freezer rsquo and display cabinet rsquo are two commodities known in the commercial world differently. The exemption notification refers to the deep freezers only. The exemption notifications had to be construed strictly. It is not possible while interpreting the expression deep freezer rsquo to expand the area of exemption to display cabinets. 9. emsp The Collector of Central Excise (Appeals) had referred that the appellants had filed classification list, where they have shown deep freezers and display cabinets separately. He had referred to the discussion by the adjudicating authority and had confirmed the view taken by him. On consideration of the matter, we find no infirmity in the view taken by the adjudicating authority and the appellate authority. As a result, we do not find any merit in this appeal and the same is rejected.
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1996 (11) TMI 239 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... will include the switches for industrial application also. 11. emsp In the case of Union of India v. J.M.A. Industries, supra, the expression ldquo all kinds rdquo came for consideration before the Apex Court. The Apex Court held that the expression ldquo all kinds rdquo used in a Tariff Entry widens its scope. The Apex Court has further observed that the expression has to take colour from the genesis of the main Entry which before the Apex Court was Item No. 61 of the Old CET which covered electrical lighting, fittings, namely, switches, plugs and sockets, all kinds. In that Tariff Entry the coverage was restricted to only those switches, plugs and sockets which were in the nature of electrical lighting, fittings. We find that the entry read with Notification under Heading No. 85.36 is wide enough and cannot be restricted to switches only for domestic use. 12. emsp Taking all the relevant considerations into account, we find no merit in this appeal and the same is rejected.
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1996 (11) TMI 238 - CEGAT, MADRAS
Natural Justice - Adjournment - Dutiability - Valuation ... ... ... ... ..... ) challans and the Modvat credit had been taken by M/s. AAA and M/s. Himom. In order to enable the appellant M/s. East Coast Surfactant to take Modvat credit it should be examined as to whether the Modvat credit was taken by the other two firms and it should be examined as to why such Modvat credit is required to be reversed and whether under any law the appellants can be given the benefit of Modvat credit. This aspect is to be examined by the adjudicating authority in the light of the evidences already available on record after granting the appellants an opportunity of personal hearing. In the circumstances of this case we reduce the penalty on M/s. East Coast Surfactant to Rs. 1,00,000/- (one lakh). We maintain the other penalties imposed on the other appellants. The appeals are disposed of accordingly for de novo adjudication and the adjudication proceedings be conducted in the above said terms as set out in the above order. The appeals are disposed off in the above terms.
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1996 (11) TMI 237 - CEGAT, MADRAS
Appeal - Additional evidence ... ... ... ... ..... It is considered that the Tribunal cannot go beyond the statutory provisions. It is thus clear that if the Department had allowed the import under OGL the authorities could not have gone beyond this statute and should have insisted payment of duty in foreign exchange. Therefore in this particular case when the import is not under OGL the question of insisting payment of duty in foreign exchange by the Department is going beyond the statute. Since the import is not under the statutory provisions which calls for payment of duty in foreign exchange and since the import is considered as unauthorised, the order of the Collector (Appeals) in ordering that the payment in Indian currency is not beyond the scope of the statute. Therefore no case is made out for inference in this regard. In these premises the appeal filed by the Department is dismissed and the appeal filed by the appellant in Appeal No. 449/96 is allowed by way of remand with the observations made by us in this regard.
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1996 (11) TMI 236 - CEGAT, NEW DELHI
Reference to High Court - Money credit ... ... ... ... ..... product of indeterminate composition. The reference was not made in respect of the other product Paraldehyde on the ground that it was a regular product and not a by-product or waste product and accordingly, it being not specified in Notification 231/87, dated 1-10-1987, money credit was not admissible in respect of Ethyle Alcohol used in its manufacture. On the same basis, the present Reference Application is also partly allowed in respect of Ethyl Alcohol referable to the product Solvent 75 and dismissed in respect of the other final product, Paraldehyde. Accordingly, the following questions are referred to the High Court for their advice - (1) emsp Whether the Tribunal was correct in denying money credit on Ethyl Alcohol on proportionate basis insofar as its use in the manufacture of Solvent 75 is concerned? (2) emsp Whether the Tribunal was right in treating Solvent 75 as a regular final product and not as a by-product or waste product attracting the benefit of Rule 57M?
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1996 (11) TMI 235 - CEGAT, MUMBAI
Refund/Rebate - Limitation ... ... ... ... ..... use in the manufacture of vegetable product but was some other ground. This has been confirmed by the Collector (Appeals) and hence this appeal. 2. emsp I have heard both the sides. 3. emsp Once an assessment for provisional for any reason, it is provisional for the purpose of claiming rebate or refund in the sense that it is not a final assessment. Explanation to Section 11B intends to provide in clause (B) (e) that the relevant date in a case where duty is paid provisionally will be the date of adjustment of duty after final assessment. Therefore, whatever be the reason for the assessment being provisional, the relevant date from which six months to be calculated for processing the refund claim is the date of finalisation of the assessment. Therefore, dismissal of the claim on the ground that it was barred by limitation when the assessment was still provisional cannot be sustained. 4. emsp Appeal allowed. Impugned order set aside. Refund claim be processed according to law.
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1996 (11) TMI 234 - CEGAT, MUMBAI
Valuation - Related person ... ... ... ... ..... nd the classification decided by the Departmental Representative, must be deferred till the appeal relating to the related person issue was disposed of. The assessee had contended before her that differential duty would be calculatable on the value at which the goods were sold by RW to RI and not at the value at which the goods were sold by RI to its dealers. While the Commissioner recorded this plea, she has not considered it and confirmed the demand for differential duty. Once it is held that the assessable value is the price at which RW sells to RI the demand for differential duty must be worked out on that basis and not on the basis of the sales by RI to its dealers. The assessee rsquo s appeal therefore would succeed on this point. 10. emsp Appeal E/125/94-Bom dismissed. Appeal E/114/R/96-Bom dismissed with regard to classification and allowed to the extent that the assessable value for calculating its differential duty must be the value at which RW sold the goods to RI.
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1996 (11) TMI 233 - CEGAT, MUMBAI
Valuation - Related person ... ... ... ... ..... nd the classification decided by the Departmental Representative, must be deferred till the appeal relating to the related person issue was disposed of. The assessee had contended before her that differential duty would be calculatable on the value at which the goods were sold by RW to RI and not at the value at which the goods were sold by RI to its dealers. While the Commissioner recorded this plea, she has not considered it and confirmed the demand for differential duty. Once it is held that the assessable value is the price at which RW sells to RI the demand for differential duty must be worked out on that basis and not on the basis of the sales by RI to its dealers. The assessee rsquo s appeal therefore would succeed on this point. 10. emsp Appeal E/125/94-Bom dismissed. Appeal E/114/R/96-Bom dismissed with regard to classification and allowed to the extent that the assessable value for calculating its differential duty must be the value at which RW sold the goods to RI.
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1996 (11) TMI 232 - CEGAT, MUMBAI
Modvat - By-product ... ... ... ... ..... ccept this contention, which was upheld by this Tribunal. It noted that methanol arose as a part of chemical reaction during the course of manufacture of polyester fibre and that it was not possible to prevent methanol arising in the course of production of fibre. It therefore, held that credit cannot be denied on the quantity of methanol contained in ethylene glycol. 4. emsp The position before us is very similar. Kettle residue arises in the course of manufacture of MMA and it is not possible to prevent its coming into existence in the course of process. Kettle residue item inevitably comes into existence in the manufacture of MMA. The fact that it is subsequently used for manufacture of ammonium sulphate, does not disentitle it to be considered among the goods listed in Rule 57D - waste, refuse or by-product. The credit, therefore, could not be denied on the quantity of acid contained in the residue. 5. emsp We, therefore, set aside the impugned order and allow the appeal.
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