|
Advanced Search Options
Customs - Case Laws
Showing 21 to 40 of 58 Records
-
1997 (4) TMI 250
... ...
... ... ..... However the appellant was entitled to claim the benefit of the notification exemption, even subsequent to assessment. If after payment of duty it had gone in appeal, there is little if any doubt that the Commissioner (Appeals) would have had to order reassessment in order to consider the eligibility of the benefit of the notification claimed. That there is a longstanding practice in the Custom House to permit reassessment in situations before duty is paid was not vigorously contested by the Departmental Representative. The appellant has rightly relied upon the decision of the Bombay High Court in Writ Petition 2113 of 1995 Pearl Polymers Ltd. v. Union of India where reassessment has been allowed in a similar situation. 5. emsp We therefore allow the appeal and set aside the order impugned in appeal. The Assistant Commissioner concerned shall examine the appellant rsquo s claim to the applicability of EPCG licence and consequent eligibility to the benefit of the notification.
-
1997 (4) TMI 237
Classification ... ... ... ... ..... quo check valves rdquo . Citing from the Valve Users Manual, Edited by J. Kemphy, he said that check valves are also described as non-return valves. The purpose of check valves was to set the flow in one direction and to prevent it in reverse direction. We find force in the argument of the learned Advocate that aerosol device containing medicament has to prevent contamination of its contents. The check valves or non-return device would check the reverse flow. On perusal of the extract of the technical book, we find that description non-return valve rsquo used in the Notification covers the description or ldquo check valves rdquo in Heading 8481.30. We, therefore, hold that the benefit of Notification is also available to the contested goods. 10. emsp In the result, we allow the Appeal No. C/3828/87-B2 filed by M/s. Cipla Ltd. and dismiss Appeal Nos. C/3829/87-B2 and C/665/93-B2 filed by the Revenue. The consequential relief to the extent warranted is allowed to the assessees.
-
1997 (4) TMI 236
Modvat - Damage - Demand - Limitation ... ... ... ... ..... re is an allegation of mis-statement and suppression of facts. There is no evidence to prove that there was suppression or mis-statement in as much as the goods were actually present in the stock of the appellants and were being shown regularly in their RT 12 returns. Thus on the limitation issue also the appellants have a strong case in as much as show cause notice was issued on 13-7-1992 for the Modvat credit taken before March, 1991 and entry was reversed on 19-4-1991. Thus even if I take the date of reversed entry for counting the period of six months I find that the demand is clearly beyond six months and since there was no mis-statement or suppression therefore, the demand is hit by limitation. In the circumstances the demand is time barred. 9. emsp From the above discussions I find that both on merits as well as limitation the appeal is in favour of the appellants. In the circumstances the impugned order is modified to the extent stated above and the appeal is allowed.
-
1997 (4) TMI 235
Computer parts ... ... ... ... ..... cation No. 282/84, dated 19-11-1984 exempts computer falling under sub-heading of Heading 84.51/55 at the material time and under 84.71 after March, 1986. The notification also prescribes a certificate from Jt. Director in the Department of Electronics that the computers of the kind and type in question are not manufactured in India and certifies to this effect and recommends the grant of the above exemption. Both sides agree that what was imported, is not a complete computer. Exemption notification has to be construed strictly but only procedural aspect may be construed liberally after construing the fact of exemption strictly. We have, therefore, to see whether the claim to exemption as such is satisfied here. It is very clear to us that the impugned goods cannot be termed as computers within the meaning of Notification 282/84 and therefore, the impugned goods are not entitled to partial exemption. In view of this, we reject all these appeals and uphold the impugned orders.
-
1997 (4) TMI 234
Classification ... ... ... ... ..... issue demanded that the opinion of a chemical examiner or an expert in the field should have been obtained as to the nature of the product and also to understand the scope of the various chemical terms used in the Chapter Notes and HSN. 7. emsp In the above view of the matter, therefore, we hold that the learned lower authority rsquo s order are not proper. We, therefore, set aside the same and remand the matters to de novo consideration for re-examining the matter in the light of what is mentioned above and taking into consideration the facts and evidences the lower authority may deem fit to call in and also affording the appellants an opportunity to call in any experts if they so choose. The appellants are entitled to explain their position with regard to any document that the lower authority may rely upon. The appeals are therefore allowed by remand and on the above terms. 8. emsp The cross-objection being in the nature of comments, is misconceived in law and is dismissed.
-
1997 (4) TMI 233
Confiscation ... ... ... ... ..... ctly satisfying human needs without further processing of such goods. At another level, capital goods rsquo are also in contradistinction to raw materials rsquo , and consumables rsquo , even though raw materials rsquo , consumables rsquo are also required for production of other goods. The expression capital goods rsquo would embrace goods which are of more enduring character like plant and machinery rather than the raw materials rsquo and consumables rsquo which get consumed. Switch operating mechanism, being a part of railway track equipment has the character of capital goods rsquo than of raw-materials and consumables rsquo . That being the only point for controversy in respect of switch operating mechanism and the finding being in favour of the Revenue, we uphold the confiscation of switch operating mechanism and consequently, the fine of Rs. 1,95,000/- in lieu of confiscation thereof. 4.4 emsp Appeal disposed of in above terms with consequential relief to the appellant.
-
1997 (4) TMI 228
Super Vacuum Packing Machine imported by a Research Institution exempted under Notification No. 70/81-Cus.
-
1997 (4) TMI 225
Classification ... ... ... ... ..... itannica Volume I describing shuttle loom as under ldquo Shuttless looms are of the three kinds, of which the first predominates dummy shuttle rapier, and fluid jet. The dummy shuttle type, the most successful of the shuttless looms, makes use of a dummy shuttle as projectiles that contains no weft but that passes through the shed in the manner of shuttle and leaves a trail of yarn behind it. rdquo From this it would appear that there are looms which are without shuttles and shuttle is not therefore essential part of the loom but is only an accessory and therefore would not be classifiable under Chapter Heading 98.06. 5. emsp Considering that Notification No. 181/97 refers to goods classifiable under C.T.H. 84.48 we are of the view that the benefit of the exemption under Notification No. 181/87 has been correctly given by the Collector (Appeals). In view of this we do not find any infirmity in the impugned order and therefore we uphold the order and reject the Revenue Appeal.
-
1997 (4) TMI 219
Classification ... ... ... ... ..... effective rate of duty. Notification No. 313/86, dated 13-5-1986 against Sl. No. 10 (xxxxii) indicates the goods classifiable only under CTH 8479. If department therefore, holds that the goods are classifiable under 8479, the benefit of this exemption Notification in regard to auxiliary duty would be available. 6.2. emsp The learned Advocate makes an alternative plea with regard to exemption from basic duty under Notification No. 155/86. The learned DR submits that this claim cannot be made at this stage unless they fulfil the conditions of the Notification specified therein. We are however of the view that the plea regarding alternate benefit can be made even at the appellate stage but since it is a conditional Notification, we remand this matter to original authorities for the limited purpose of examining the entitlement to benefit under Notification 155/86. The appellants shall be heard before the decision is taken. 6.3. emsp All the appeals are disposed of in these terms.
-
1997 (4) TMI 215
Rate of duty ... ... ... ... ..... landed at Delhi Airport on 22-5-1989. Notification No. 69/87 was available to them during the period and therefore they ought to have been given the benefit under this notification. 4. emsp Ld. DR reiterates the departmental arguments. The ld. DR submits that rate of duty is to be determined in accordance with Section 15 of the Customs Act. The Bill of Entry was filed on 6-6-1989 and therefore the benefit of Notification No. 69/87 rescinded on 29-5-1989 cannot be given. 5. emsp Considered. Section 15(i)(a) of the Customs Act dealing with the determination of rate of duty and tariff value clearly indicates that in case goods are entered for home consumption under Section 46 rate of duty will be the rate prevailing on the date on which the Bill of Entry for such goods is presented. Since the Bill of Entries were presented on 6-6-1989 Notification No. 69/87 rescinded on 29-5-1989 could not be available to them. In view of this we uphold the impugned order and reject the Appeal.
-
1997 (4) TMI 211
Valuation - Second hand machinery ... ... ... ... ..... taken the valuation of the Dataline Linear Array Real Time Scanner from price list dated 15-9-1984 of General Electric which gives the price as US 18,700 from this the Department has given depreciation for the years of usage and has arrived the assessable value of Rs. 1,38,000/-. The arguments that since the price list is not of a machine of the identical model cannot accepted because as pointed out earlier this is a case of valuation of second hand machinery which has necessarily to be done on the basis of some reasonable basis since no two second hand machinery can be identical at the time of import for the comparison of the value for acceptance. Therefore the method adopted in this case by the Department for the determination of the assessable value of the Sonograph is in accordance with the general practice for valuation determination of such used machines. We therefore, do not see any reason to interfere with the order passed by the Commissioner. The appeal is rejected.
-
1997 (4) TMI 210
Import - Consumer goods ... ... ... ... ..... a cap made of food grade LD (plastic) manufactured indigenously. The appellants had further stated that a pump made of food grade PVC with funnel would be supplied which would be used to take out mineral water from the containers which could be fixed on to the containers after tearing off the seal fixed thereon. Learned DR is correct in his contention that the goods fall squarely within the description of consumer durables. The definition of consumer goods includes consumer durables and, therefore, the case of the Department that the import of these goods requires a Licence is accepted. Learned Counsel at this stage submits that these goods cannot be considered as consumer durables because they cannot be used again. However, there is no basis or material to substantiate this contention. 6. emsp In the light of the above discussion, I hold that a Licence is required for their import, uphold the impugned order of the Collector (Appeals) imposing penalty and dismiss the appeal.
-
1997 (4) TMI 207
Classification ... ... ... ... ..... overed by the two headings at Sl. No. 10, unless it can be shown that the appellants rsquo goods answer to the description of Polyester resin set out under Sl. No. 10, the benefit cannot be allowed. There is no claim from the respondents that Polyol imported by them can be considered as Polyester resin. As it is, the Polyester resin has been described as under in the Mac Graw Hill dictionary Polyester Resin A thermosetting or thermoplastic synthetic resin made by esterification of polybasic organic acids with polyhydric acids examples are Dacron and Mylar the resin has high strength and excellent resistance to mixture and chemicals when cured. There is nothing to show that the item are resinous in nature and that of Polyester variety. In view of the above, we hold that the lower appellate authority rsquo s order is well reasoned and the appellant rsquo s plea for benefit under Notification 133/86 cannot be allowed. The Cross appeals of the appellants are, therefore dismissed.
-
1997 (4) TMI 203
Reference to High Court - Evidence ... ... ... ... ..... ustained purely based on the evidence of the statements of the co-accused in the case which are purely hearsay evidence? 5. emsp The very question posed by the appellants admits that the statements are the statements of the co-accused. The arguments advanced is contrary to this question. Even otherwise, if they are not co-accused they should be independent person. There cannot be any third category. The principles enunciated by the Hon rsquo ble Supreme Court is to the effect that the evidence covered under Section 108 can be used against the co-accused. If they are independent persons, then that is an evidence of the independent persons under Section 108 and there is no reason to disbelieve when they were not tested by cross- examination. Even otherwise, the matter is only an appreciation of evidence and question of law does not arise in the circumstances. 6. emsp In the above view of the matter, there are no merits in the application and we reject the reference application.
-
1997 (4) TMI 202
Classification ... ... ... ... ..... ts, etc. which are classified according to their constituent material. Collector (Appeals) has held that ldquo among other filtering elements rdquo mentioned in BTN are not elements but only the material for manufacture of filter which actually are concerned in the filtering operation. Otherwise, the notes on pages 1213 to 1217 regarding classification of various filters cease to have any meaning or purpose. What are assessable according to their constituent materials are therefore the filtering material which are meant to be made into filtering element and not the finished filter element. 6. emsp On going through technical write-up and the functions of filter elements as described therein, we are satisfied that there is no infirmity in the reasoning adopted by the Collector (Appeals). These have to be considered only as parts of filtering machine and correctly assessable under Heading 84.18. 7. emsp In view of this, we uphold the impugned order and reject the Revenue Appeal.
-
1997 (4) TMI 201
Camag Linomat IV - Component part of scanner ... ... ... ... ..... . Advocate submitted that they claimed classification under Heading 90.27 but Addl. Collector classified them as 90.33. We note that Chapter 2(b) refers to parts and accessories if suitable for use solely or principally with a particular kind of machine. It was contended before us by the ld. Advocate that Camag Linomat IV is specifically used with scanner and is not a general purpose part which would be used with machines under Chapter 90. He also draws attention to the Bill of Entry at page 41 of the Paper Book and submits that in Bombay such goods have been assessed under Heading 90.27 by Bombay Customs. Considering Chapter Note 2(b) and considering also the impugned goods are used specifically with scanners, we are of the view that the impugned goods were correctly classifiable under Heading 90.27 and not 90.33 which would apply only to such goods as were not solely or principally designed for scanners. In view of this, we set aside the impugned order and allow the appeal.
-
1997 (4) TMI 200
Burner control system - Spare parts ... ... ... ... ..... llector (Appeals) has not gone into eligibility of assessment under Notification No. 69/87. There is no indication whether the appellants have taken the plea before Collector (Appeals) though there is a brief reference to Notification 69/87-Cus. Collector (Appeals), however, has not discussed the matter relating to assessment under Notification 69/86, dated 17-2-1986 as amended. Even if however assuming that the claim was not made, the appellants are at liberty to state an alternative claim at the appellate stage as held by the Apex Court in the case of Shri Rama Machinery Corpn. (P) Ltd. v. Collector of Customs - 1992 (57) E.L.T. 369 (S.C.). 6. emsp In view of this, while rejecting their claim for assessment as goods for measuring heat and light, we remand the matter to Commissioner (Appeals) for examining the claim for assessment under Notification 69/87 as amended. Commissioner (Appeals) shall pass de novo decision after giving the appellants an opportunity of being heard.
-
1997 (4) TMI 198
Classification ... ... ... ... ..... understand the relevance of Section Note to the impugned goods, as the basic character of the impugned goods comes only from it being a tool. Merely because it is used with a particular nozzle for welding purposes would not make it a welding machine in terms of CTH 8515. On the other hand CTH 85.08 which requires the impugned goods to be (a) electro-mechanical tools, (b) for working in hand, (c) with self contained electric motor, is more specific to the impugned goods. The impugned goods basically are electro-mechanical tools, they are for working in hand, and they are with self-contained electric motor. It is this character which enable them to perform various functions including that of welding. 5. emsp Considering the various functions which the impugned goods perform and the basic character of the impugned goods we hold that CTH 85.08 applies with much greater specificity to the impugned goods. 6. emsp In view of this, we reject the appeal and uphold the impugned order.
-
1997 (4) TMI 194
... ...
... ... ..... cation cannot be made the basis for reviewing the Order of the Commissioner and cannot be taken into consideration. The same admittedly was not before the adjudicating authority. No other material has been produced before me in support of the Department rsquo s contention that the two types of machines are different. Merely because in one machine, ldquo hook rdquo fits into the ldquo bar rdquo and in the other, ldquo hook rdquo fits into the ldquo eye rdquo , the two cannot be said to be different types of machines. 11. emsp In view of my discussions above, I hold that the ldquo Hook and Eye Stitching Machine rdquo is covered by Serial No. 5(33) of Appendix-I, Part-B of the ITC Policy, AM 1985-88 as an OGL item and hence the concessional rate of duty under the Project Import provisions of Tariff Heading 9801.00 read with Notification No. 132/85, dated 19-4-1985, is applicable to them. Accordingly, the appeal filed by the Department is rejected by upholding the impugned Order.
-
1997 (4) TMI 193
Import - Confiscation - Misdeclaration ... ... ... ... ..... importable under OGL. 13. emsp I also note that by declaring the goods as Blood Cell Separators, the appellants had paid a higher rate of duty than what they would have paid had they declared the goods as Blood Counting Chambers. As such, I find that the appellants did not stand benefited by declaring the goods as Blood Cell Separators and accordingly, no intention to misdeclare the goods can be attributed to the importers. 14. emsp As I have already held that the goods in question required a valid Import Licence, the contravention though unintentional, had been committed. Accordingly, I hold that the goods were liable to confiscation. However, in view of my discussions above, I reduce the redemption fine from Rs. 40,000.00 (Rupees forty-thousand) only to Rs. 10,000.00 (Rupees ten thousand) only and penalty from Rs. 1.50 lakh (Rupees one lakh fifty thousand) only to Rs. 25,000.00 (Rupees twenty-five thousand) only. But for this modification, the appeal is otherwise dismissed.
|
